Performance and Accountability Report 2014

United States Access Board Performance and Accountability Report
Independent Audiotr's Report and Financial Statements
for Fiscal Years Ended September 30, 2014 and 2013
Prepared By Brown & Company CPAs, PLLC
November 5, 2014

TABLE OF CONTENTS


November 4, 2014

I am pleased to present the Access Board’s Performance and Accountability Report for Fiscal Year 2014. This report provides key information on the Access Board’s progress in meeting its missions and managing its financial responsibilities. This agency has a proud history of serving the public through its programs devoted to accessibility for people with disabilities.

Fiscal Year 2014 was a year of continuing success. The Access Board continues to develop accessibility requirements, provide technical assistance and training, and enforces access requirements for the Federal government. We will continue to strive for excellence to fulfill our responsibilities to provide accessibility for people with disabilities.

Sincerely,

David Capozzi signature


 

 

David M. Capozzi
Executive Director


ACCESS BOARD MANAGEMENT DISCUSSION AND ANALYSIS FISCAL YEAR 2014

INTRODUCTION

The Board was established in 1973 under section 502 of the Rehabilitation Act and is the only federal agency whose primary mission is accessibility for people with disabilities. The Board is responsible for developing guidelines under the Americans with Disabilities Act, the Architectural Barriers Act, and the Communications Act for ensuring that buildings and facilities, transportation vehicles, and telecommunications equipment covered by these laws are readily accessible to and usable by people with disabilities. The Board is also responsible for developing standards under the Rehabilitation Act for accessible electronic and information technology procured by federal agencies and standards for accessible medical diagnostic equipment.

Under the Help America Vote Act, the Board serves on the Board of Advisors and the Technical Guidelines Development Committee, which assist the Election assistance Commission in developing voluntary guidelines for voting systems, including accessibility for people with disabilities. In addition, under the 2012 Food and Drug Administration Safety and Innovation Act, the Board is responsible for developing best practices on access to information on prescription drug container labels for individuals who are blind or visually impaired.

The Board enforces the Architectural Barriers Act and provides training and technical assistance on each of its guidelines and standards, and on a variety of other accessibility issues. Additionally, the Board maintains a research program that develops technical assistance materials and provides information needed for rulemaking. 

The Board’s programs will result in accessible buildings and facilities, transportation vehicles, medical diagnostic equipment, telecommunications equipment, and information and communications technology across our country and, ultimately, the full economic and social integration of people with disabilities into our society. Achieving these results will depend not only on the Board’s activities, but also on the level of commitment and action taken by other federal agencies, State and local governments, and businesses that are required to comply with or enforce the various laws that guarantee the civil rights of people with disabilities.

The Access Board’s strategic plan includes a vision statement (advancing full access and inclusion for all) and a mission statement (lead the development, advancement, and implementation of accessibility through outreach, rulemaking (standards and guidelines) and education). The plan includes three goals:

  • innovate, develop, and maintain accessibility requirements
  • educate about accessibility
  • enforce compliance with the Architectural Barriers Act

The Board has established long and short-range goals and annual objectives that describe the strategies it will implement to achieve the goals. In developing objectives and strategies for achieving its goals, the Board seeks to work together with its stakeholders toward common objectives. The Board’s plan is simple: establish guidelines and standards that are fair, reasonable, and derived from broad consensus among stakeholders; where the Board has enforcement responsibilities over federal agencies, assist those agencies to achieve full compliance; and involve its stakeholders in developing and disseminating materials and manuals that will help them understand and comply with our guidelines and standards.

INNOVATE, DEVELOP, AND MAINTAIN ACCESSIBILITY REQUIREMENTS

The Board will continue to develop and update accessibility guidelines and standards and work cooperatively with organizations that develop codes and standards affecting accessibility. We have the following two objectives for this program area:

  • Complete pending rulemakings: Transportation Vehicles; Passenger Vessels; Public Rights-of-Way and Shared Use Paths; Medical Diagnostic Equipment; Information and Communications Technology; and Self-Service Transaction Machines.
  • Improve the effectiveness and efficiency of the rulemaking process to ensure “state-ofthe-art” accessibility guidelines and standards.

FY 2014 Results – Rulemaking

The status of current guidelines and standards efforts is presented below.

Emergency Transportable Housing

An advisory committee on emergency transportable housing was created in September 2007.The Board organized the committee, which included representation from disability groups,industry and code groups, and government agencies, to provide recommendations onsupplementing its guidelines to cover emergency transportable housing. Access to such housingproved problematic in the aftermath of Hurricane Katrina. After verifying and examining theissues involved, the Board determined that supplementary guidelines were needed. Thecommittee completed its work and presented its report to the Board in November 2008. TheBoard published a proposed rule in June 2012. The comment period closed in August 2012; onepublic hearing was held. The Board published a final rule on May 7, 2014.

Transportation Vehicles Guidelines Update

In November 2008, the Board released for public comment a second draft of revisions updatingits accessibility guidelines for buses and vans covered by the Americans with Disabilities Act.The second draft was issued because the format had been significantly changed, provisions forover-the-road buses were added, and changes were made in response to comments on a first draftthat was published in April 2007. In 2009, we contracted with the Volpe National Transportation Systems Center to assist the Board in finalizing the regulatory assessment for thisrulemaking. A notice of proposed rulemaking (NPRM) to revise and update the accessibilityguidelines for buses, over-the-road buses, and vans was published in July 2013. Two publichearings were held during the comment period that closed in November 2013.

One important issue was raised after the close of the comment period. As a result, the Board reopenedthe comment period for additional public input related to the late comments. Thecommenters raised issues about the 1:6 ramp slope requirements and a new design that locatesthe shallower ramp partially inside the vehicle. This design constrains the maneuvering spacewithin the vehicle at the top of the ramp and at the fare box and creates a grade break within theramp run. During the extended comment period which ended in October 2102, the Board heldtwo information meetings to gather input on these issues. Because we do not want to delayrulemaking for subjects that do not require further development, we plan to move forward with afinal rule for the sections that have been vetted through public comment and that will result inbetter accessibility e.g., automated stop announcements. A final rule was submitted to the Officeof Management and Budget (OMB) for review on September 9, 2014. Additional research needswill be identified along with a time schedule for completion of the remaining issues.

Passenger Vessels

On June 25, 2013, the Board released for public comment proposed guidelines for passengervessels. Developed under the Americans with Disabilities Act (ADA), the guidelines providedesign criteria for large vessels when newly constructed or altered to ensure that they areaccessible to people with disabilities. The guidelines address various features of vesselaccessibility and include provisions for onboard routes, vertical access between decks, doorwaysand coamings, toilet rooms, guest rooms, alarm systems, and other spaces and elements used bypassengers. The Board’s guidelines apply to passenger vessels that are permitted to carry morethan 150 passengers or more than 49 overnight passengers, all ferries, and certain tenders thatcarry 60 or more passengers. On July 15, 2013, the Cruise Lines International Associationrequested that the 90-day comment period be extended by an additional 120 days to review andmore fully assess the proposed rule. The Board extended the comment period to January 24,2014. An ad hoc committee of Board members and staff are working to develop a final rule.

Public Rights-of-Way and Shared Use Paths

In 2009, we contracted with the Volpe National Transportation Systems Center to assist theBoard in finalizing a regulatory assessment for the public rights-of-way rulemaking. An NPRMwas published for public comment in July 2014.

When the Board approved the draft final accessibility guidelines for outdoor developed areas,coverage of shared use paths was deferred to a future rulemaking. Commenters on the outdoordeveloped areas rule had previously raised concerns about the need for differing guidelines forshared use paths. Commenters noted that shared use paths differ from trails and typically arelocated in more developed outdoor areas, as opposed to the more primitive trail settings. Unliketrails, they are designed to serve both bicyclists and pedestrians and are used for transportationand recreation purposes.

In September 2013, the Board held a public information meeting in conjunction with theProWalk/ProBike 2013 Conference. This meeting provided an opportunity for individuals withdisabilities, designers of shared use paths, and others with expertise in this area to shareinformation with the Board to assist in the development of new accessibility guidelines. TheBoard then published an advance notice of proposed rulemaking for shared use paths in March 2014. In February 2013, the Board published a Supplemental Notice of Proposed Rulemaking toinclude requirements for shared use paths as part of the public rights-of-way rule. An ad hoccommittee of Board members and staff are working to develop a final rule.

Medical Diagnostic Equipment

The Access Board is developing accessibility standards for medical diagnostic equipment,including examination tables and chairs, weight scales, radiological equipment, andmammography equipment. The Patient Protection and Affordable Care Act signed into law in March 2013 requires the Board to issue these standards in consultation with the Food and DrugAdministration. The standards are to address independent access to, and use of, equipment bypeople with disabilities to the maximum extent possible.

In July 2013, the Board held a public information meeting on this rulemaking to gatherinformation from stakeholders, including consumers, equipment manufacturers, the health careindustry, government agencies, and others with an interest in the new standards.

A proposed rule was published in February 2012 and two public hearings were held. Thecomment period closed in June 2012 and 53 comments were received. In March 2012, the Boardcreated a 24-member Medical Diagnostic Equipment Accessibility Standards federal advisorycommittee to advise the Board on matters associated with the comments the Board received andinformation it requested in proposing the standards. The committee issued its final report andrecommendations on January 7, 2014. An ad hoc committee of Board members and staff areworking to develop a final rule.

Information and Communications Technologies Update

In July 2006, the Board created an advisory committee to update and revise the Section 508standards and the Telecommunications Act Accessibility Guidelines. Forty-one organizationsserved on the Telecommunications and Electronic and Information Technology AdvisoryCommittee. The committee’s membership included representatives from industry, disabilitygroups, standard-setting bodies in the U.S. and abroad, and government agencies, among others. The committee completed its work and presented its report to the Board in April 2008. In March2013, the Board published an Advance Notice of Proposed Rulemaking (ANPRM) to update theBoard’s Information and Communications Technologies guidelines and standards based on thecommittee’s report. A second ANPRM was published in December 2014. The public commentperiod ended in March 2012 and two public hearings were held. Ninety-one separatecommenters filed comments or spoke at the hearings. A proposed rule was submitted to OMB forreview on February 23, 2014.

Self-Service Transaction Machines

The Departments of Justice and Transportation (DOT) have related rulemakings on self-servicetransaction machines. As a result, we have worked collaboratively with them to develop a singleset of technical requirements that can be referenced and scoped by each participating agency. OnNovember 12, 2013 DOT published its rule on Nondiscrimination on the Basis of Disability inAir Travel: Accessibility of Web Sites and Automated Kiosks at U.S. Airports. The DOTrequirements for automated kiosks at U.S. airports are derived from the technical requirementswe helped develop and are consistent with our requirements for automatic teller machines andfare machines, as well as the current requirements of section 508 for self-contained, closedproducts. In 2013, DOJ published an ANPRM on Equipment and Furniture that would coverkiosks, interactive transaction machines, and point-of-sale devices, among other things.

We have contracted with Econometrica to assist the Board in preparing a preliminary regulatoryassessment which will be structured as an environmental scan that will assist us to develop abetter sense of the types and numbers of machines potentially covered by this rule. We received Econometrica’s report in September 2014. An ad hoc committee of Board members and staff arereviewing the report and working to develop a proposed rule.

FY 2014 Results – Codes and Standards

Adoption of Board Guidelines as Enforceable Standards

In order for the Board’s accessibility guidelines to become enforceable, other federal agenciesmust generally complete rulemaking to adopt the guidelines as standards. The Department ofHousing and Urban Development, the Department of Defense, the General ServicesAdministration, and the U.S. Postal Service use the Board’s guidelines to develop enforceablestandards under the Architectural Barriers Act. The Departments of Justice and Transportationuse the Board’s guidelines to develop enforceable standards under the Americans withDisabilities Act. The U.S. Postal Service, General Services Administration, the Department ofDefense, and the Departments of Justice and Transportation have adopted the Board’s guidelinesas standards. The Department of Housing and Urban Development has not acted yet to adopt theBoard’s guidelines.

Voluntary Consensus Standards

Our long-range goal is to take a leadership role in the development of codes and standards foraccessibility. The Board works with model codes organizations and voluntary consensusstandards groups that develop and periodically revise codes and standards affecting accessibility.We have voting membership in several codes and standards organizations, and monitor or areactively involved in the development or revision of dozens of other codes and standards affectingaccessibility. Some of the codes and standards groups that we work with include theICC/American National Standards Institute (ANSI) A117 Committee; American Society of Mechanical Engineers (ASME) A18 Platform Lift and Stairway Chair Lift Committee; National Fire Protection Association (NFPA), Disability Access Review Advisory Committee; NationalInstructional Materials Accessibility Standard (NIMAS); World Wide Web Consortium (W3C); and the American Society for Testing and Materials (ASTM) Committee on Playground Surfacing Systems.

We believe this goal enhances the Board’s credibility as a knowledgeable source of informationregarding technical aspects of accessibility. Additionally, by working cooperatively with modelcodes organizations and standards-setting organizations, federal and private codes and standardswill be more similar, or harmonized, and the Board will be more alert to non-federal influencesaffecting its constituencies. Harmonization between federal and private requirements will makeit more likely that buildings and facilities will be accessible, thus reducing the necessity forcomplaints and litigation.

Two Access Board members serve as members of the Technical Guidelines DevelopmentCommittee and the Board of Advisors, which provide recommendations to the ElectionAssistance Commission (EAC) under the Help America Vote Act. We are also a member of theInteragency Committee on Standards Policy, which is the body that is responsible for overseeingthe use of standards by federal agencies in accordance with the National Technology Transferand Advancement Act.

EDUCATE ABOUT ACCESSIBILITY

The Board provides technical assistance to a wide variety of people regarding the accessibilityguidelines and standards it issues. The Board’s customers include architects, builders, designers,manufacturers, people with disabilities, State and local governments, and federal agencies. TheBoard’s technical assistance program has four components:

  • Responding to customer inquiries. The Board responds to about 13,000 customerinquiries each year. We have toll-free telephone lines for customers to call withquestions. Customers also e-mail and fax us questions. Many literally are sitting at adrawing table with a design problem. They want accurate, reliable, and timely advice.Our customers value being able to discuss their questions directly with our accessibilityspecialists who developed the guidelines and standards.
  • Developing and disseminating bulletins, manuals, and other publications. The Boardmaintains about 30 publications on accessibility issues. These range from short bulletinsresponding to frequently asked questions about specific issues such as accessible parking,to manuals on the Board’s guidelines and standards.
  • Providing training. The Board conducts over training sessions and webinars each year.Training usually is provided at conferences and seminars sponsored by otherorganizations. Training sponsors generally reimburse us for travel expenses.
  • Maintaining the Board’s website. The Board’s website (www.access-board.gov) hasbecome a very effective way to distribute information to the public. Customers candownload many of our publications and view our accessibility guidelines and standardsfrom our website.

We have the following two objectives in this program area:

  • Broaden education and outreach efforts.
  • Use new technologies to deliver training and guidance.

The Board’s long-range goal is to be known as the leading source of information aboutaccessibility and to disseminate information to our customers in effective ways. As we developguidelines for new areas such as passenger vessels and public rights-of-ways there will beincreased demands for technical assistance from existing and new customer groups. The Boardhas informal partnerships with organizations such as the National Association of ADACoordinators and the ten Regional ADA National Network Centers to disseminate informationabout the Board’s programs. Many of the Board’s guidelines and publications are availablethrough these organizations’ on-line networks. The Board also provides training for theseorganizations. As we develop new guidelines and standards, there will be opportunities to useexisting partnerships and establish new partnerships with customer groups to disseminateinformation about the Board’s rulemaking.

FY 2014 Results

On April 14, 2014, the Board launched the first in a series of online guides on the ADA andABA Accessibility Standards. The online guides consist of illustrated technical bulletinscovering Chapters 1-3 of the ADA and ABA standards and a supplementary series of shortanimations that dynamically explain various requirements and the rationale behind them.Additional technical guides and animations covering Chapters 4 and 5 of the standards are underdevelopment and will be released in 2015. Future installments to the guides will be published asthey become available. Users can sign-up on our website to receive email updates on the releaseof new technical guides in the series.

In August 2014 we released a new guide on achieving accessible outdoor sites, including trailsand camping areas. The 100-page document discusses and illustrates provisions of accessibilityguidelines the Board issued in September 2013 for outdoor sites developed by the federalgovernment. These guidelines provide detailed specifications for accessible trails, picnic andcamping areas, viewing areas, beach access routes and other components of outdoor developedareas when newly built or altered. The new guide serves as a companion resource to theguidelines by explaining the intent of various requirements and how they can be met. It discussesprovisions for trails and trailheads, outdoor recreation access routes, and beach access routessuch as those addressing surface characteristics, width, and running and cross slopes. Outdoorconstructed features, including viewing areas, camp sites, tent pads and platforms, picnic tables, grills, fire rings, and toilet and bathing facilities are also covered. In addition, the guide explains exceptions in the guidelines that may apply where compliance is not practicable because of terrain, prevailing construction practices, or other specified conditions.

We continue to offer our very successful monthly webinar series through a partnership with the National Network of ADA Centers. Sessions are conducted on a monthly basis with mostscheduled for 90 minutes. Sessions also provide an opportunity to earn continuing education credits (CEUs) for a fee, but general attendance is free. We have also expanded our webinar series by adding an additional six webinars per year on section 508 issues in conjunction with the Chief Information Officers Council Accessibility Community of Practice. We conducted 16 webinars that were attended by approximately 9,076 people.

The Board responded to 13,710 customer inquiries, distributed 1,116 information packets, and conducted 35 training sessions that were attended by approximately 4,366 people. Aninformation packet usually contains several publications. Since we do not collect data onpublications disseminated through partner organizations, the actual number of publications disseminated to our customers is greater than our current data indicate.

We have used our website to provide copies of the Board’s guidelines and answers to frequentlyasked questions about the guidelines so that more customers can get the information they need.The usage of our website continues to grow. There were approximately 1.3 million “visitors”and 60.7 million “hits”. We also distributed six issues of Access Currents, a free newsletter theBoard issues every other month by e-mail.

ENFORCE COMPLIANCE WITH THE ARCHITECTURAL BARRIERS ACT

The Board enforces the Architectural Barriers Act (ABA), which requires that most buildingsdesigned, constructed, altered, or leased by the federal government and certain other federallyfinanced facilities be accessible to people with disabilities. Complaints received by the Boardconcern post offices, national parks, military facilities, veterans hospitals, courthouses, and avariety of other facilities. When the Board has jurisdiction and finds that the applicableaccessibility standards were not followed, we request a corrective action plan and monitor thecase until the barrier is removed. Even when the Board does not have jurisdiction or no violationis found, we attempt to negotiate voluntary barrier removal.

We have the following three objectives in this program area:

  • Expand partnerships with federal agencies, state and local governments, advocacygroups, and others.
  • Increase ABA compliance.
  • Develop strategies for better compliance using ABA compliance performanceinformation.

In addition to enforcement, the Board works with federal agencies and others to ensurecompliance with the Architectural Barriers Act and make the federal government a model ofaccessibility. Our experience with resolving complaints is that most violations are notintentional. When violations are found, it is usually because the people responsible for designing buildings, reviewing plans, and on-site construction did not have a good understanding of the accessibility standards and how to apply them. People responsible for building planning anddesign at headquarters, regional and field offices, and local sites must have a working knowledge of the accessibility standards if compliance is to be achieved. As federal agencies are reorganized and personnel assignments and responsibilities change, it is important that agencieshave effective systems for training new people responsible for applying the accessibilitystandards and for monitoring compliance with the Architectural Barriers Act. Training hasbecome even more important now that new accessibility standards for the Architectural BarriersAct are being implemented by the standard-setting agencies.

FY 2014 Results - ABA Compliance

The Board received 95 written ABA complaints in FY 2014. These included complaintsinvestigated under the Architectural Barriers Act, and also those concerning facilities notcovered by that law but potentially covered by other laws, such as the Americans withDisabilities Act and the Rehabilitation Act. Of the 95 complaints, we opened 38 as newArchitectural Barriers Act cases. Although the Board did not have authority under theArchitectural Barriers Act in the other 57 complaints, we responded to the complainants, usuallyby referring them to the appropriate enforcement agency. In addition, we referred another 11complainants to other agencies for action when our investigations revealed there was noviolation of the Architectural Barriers Act or we did not have jurisdiction.

The Board responds quickly to all new complaints. Most complainants now file their complaintswith us on-line; they receive immediate notice that their complaint has been received, togetherwith a complaint tracking number for their future reference. It is Board practice to keepcomplainants informed on a regular basis throughout the course of our investigations. We contacted 85 complainants to provide updates on the status of their complaints. We find thatthese contacts can be helpful in obtaining additional information about actions being taken thatmay not have been provided by respondent agencies. Upon completing investigations, wealways give complainants an opportunity to comment on determinations we have made andactions that have been taken before closing complaints.

As part of our efforts to implement the President’s Open Government principles, the Board isgathering views from the public through a customer satisfaction survey. The surveys areadministered to individuals who filed complaints with the Access Board under the ArchitecturalBarriers Act; complainants receive a copy of the questionnaire at the time we notify them that wehave completed our work on the complaint and that the case is about to be closed. The survey isvoluntary and respondents may respond anonymously, or provide their name and complaintnumber if they wish.

FY 2014 Results - Working in Partnership with Agencies

We completed an update to our complaint tracking system so that it can accept complaintinformation directly from complainants through submission via a web-based complaint form,accept other data from Access Board staff (such as status updates, corrections and additions tocomplaint information), and from points of contact at other federal agencies via a web-basedquestionnaire form. As noted above, we also initiated a new customer satisfaction survey forABA complaints. Because the survey is voluntary, and because individuals responding arepermitted to do so anonymously, we are using this data for anecdotal purposes. However, we arepleased to note that 80 percent of those individuals responding in the 2014 cohort rated their satisfaction with the complaint process, the outcome of their complaint, and staff knowledge, atthe highest rating level.

FUTURE EFFECTS OF KNOWN DEMANDS, RISKS, UNCERTAINITIES, EVENTS,CONDITIONS, AND TRENDS

The Access Board operates in a stable environment, and can confidently predict that it willoperate and succeed in the future as it has in the past. We anticipate slow growth in ourappropriated budget with ample time to anticipate any changes.

The Board constantly monitors its environment, notes changes, and updates its rulemaking planon a periodic basis. It is cognizant of the fact that technology changes rapidly and is in theprocess of revising and updating some of its accessibility guidelines and standards to reflect thisrecognition.

In its rulemaking activities, the Board has always tried to work closely and amicably with itsstakeholders. It has paid special attention to those companies in industries where the Board isdeveloping new accessibility requirements where none existed before. For example, we workclosely with the passenger vessel industry in developing guidelines for passenger vessels. Westrongly believe that we will achieve better access for people with disabilities if we work with anindustry, involve them in our rulemaking, and get their “buy-in” to the accessibility guidelines atthe earliest possible moment.

Management Assurances

The Access Board’s management is responsible for establishing and maintaining effectiveinternal control and financial management systems that meet the objective of the FederalManager's Financial Integrity Act. The Board conducted its assessment of the effectiveness andefficiency of internal control and ensures compliance with applicable laws and regulations inaccordance with OMB Circular A-123, Management's Responsibility for Internal Control. Basedon the results of this evaluation, we can provide reasonable assurance that our internal controlover the effectiveness and efficiency of operations and compliance with applicable laws andregulations as of September 30, 2014, was operating effectively and no material weaknesseswere found in the design or operation of the internal controls.

The Board conducted its assessment of the effectiveness of internal control over financialreporting, which includes safeguarding of assets and compliance with applicable laws andregulations, in accordance with the requirements of Appendix A of OMB Circular A-123. Basedon the results of this evaluation, the Board can provide reasonable assurance that its internalcontrol over financial reporting as of September 30, 2014, was operating effectively and nomaterial weaknesses were found in the design or operation of the internal controls over financialreporting.

Limitations of the Financial Statements

The principal financial statements for the Board have been prepared to report the financialposition and results of our operations pursuant to the requirements of 31 U.S.C.3515 (b). Whilethe statements have been prepared from the books and records of the Board in accordance withgenerally accepted accounting principles for federal entities and the formats prescribed by OMB,the statements are in addition to the financial reports used to monitor and control budgetaryresources, which are prepared from the same books and records.

The statements should be read with the realization that they are for a component of the U.S.government, a sovereign entity. 


BROWN & COMPANY CPAs, PLLCCertified Pulbic Accountants and Management Consultants

INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS

U.S. Access Board Washington, D.C.

Report on the Financial Statements

We have audited the accompanying balance sheets of the U.S. Access Board (AB) as of September 30,2014 and 2013, and the related statements of net cost, changes in net position, and budgetary resources, for the years then ended (collectively referred to as the financial statements), and the related notes to the financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the Office of Management and Budget (OMB) Bulletin No. 14-02, Audit Requirements for Federal Financial Statements. Those standards and OMB Bulletin No. 14-02 require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making
those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal
control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion on the Financial Statements

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of AB as of September 30, 2014 and 2013, and its net costs, changes in net position, and budgetary resources, for the year then ended, in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the information in the Management’s Discussion and Analysis (MD&A) and Required Supplementary Information (RSI) sections be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Federal Accounting Standards Advisory Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Report on Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered AB’s internal control over financial reporting (internal control) to design audit procedures that are appropriate in the circumstances for the purpose of expressing an opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of AB’s internal control. Accordingly, we do not express an opinion on the effectiveness of AB’s internal control.

deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of the internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be deficiencies, significant deficiencies or material weaknesses. In our fiscal year 2014 audit, we did not identify any deficiencies in internal control that we consider to be a material weakness. However, material weaknesses may exist that have not been identified.

Report on Compliance and Other Matters

As part of obtaining reasonable assurance about whether AB’s financial statements are free from material misstatement, we performed tests of its compliance with applicable provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards or OMB Bulletin No. 14-02.

Management’s Responsibility for Internal Control and Compliance

AB’s management is responsible for (1) evaluating effectiveness of internal control over financial reporting based on criteria established under the Federal Managers Financial Integrity Act (FMFIA), (2) providing a statement of assurance on the overall effectiveness of internal control over financial reporting, and (3)
ensuring compliance with other applicable laws and regulations.

Auditor’s Responsibilities

We are responsible for: (1) obtaining a sufficient understanding of internal controls over financial reporting to plan the audit, (2) testing compliance with certain provisions of laws and regulations that have a direct and material effect on the financial statements and applicable laws for which OMB Bulletin No. 14-02 requires testing, and (3) applying certain limited procedures with respect to the MD&A and other RSI.


We did not evaluate all internal controls relevant to operating objectives as broadly established by the FMFIA, such as those controls relevant to preparing statistical reports and ensuring efficient operations. We limited our internal control testing to testing controls over financial reporting. Because of inherent limitations in internal control, misstatements due to error or fraud, losses, or noncompliance may nevertheless occur and not be detected. We also caution that projecting our audit results to future periods is subject to risk that controls may become inadequate because of changes in conditions or that the degree of compliance with controls may deteriorate. In addition, we caution that our internal control testing may not be sufficient for other purposes.

We did not test compliance with all laws and regulations applicable to AB. We limited our tests of compliance to certain provisions of laws and regulations that have a direct and material effect on the financial statements and those required by OMB Bulletin No. 14-02 that we deemed applicable to AB’s
financial statements for the fiscal year ended September 30, 2014. We caution that noncompliance with laws and regulations may occur and not be detected by these tests and that such testing may not be sufficient for other purposes.

Purpose of the Report on Internal Control over Financial Reporting and the Report on Compliance and Other Matters

The purpose of the Report on Internal Control over Financial Reporting and the Report on Compliance and Other Matters sections of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of AB’s internal control or on compliance. These reports are an integral part of an audit performed in accordance with Government Auditing Standards in considering AB’s internal control and compliance. Accordingly, these reports are not suitable for any other purpose.

This report is intended solely for the information and use of the management of AB, OMB, and Congress, and is not intended to be and should not be used by anyone other than these specified parties.

Brown & Company (signed)

Largo, Maryland
November 5, 2014
Financial Statements


FINANCIAL STATEMENTS AND NOTES

UNITED STATES ACCESS BOARD BALANCE SHEET AS OF SEPTEMBER 30, 2013 AND 2009 (In Dollars)

  20142013

Assets:   

     

Intragovernmental

     
Fund Balance With Treasury (Note 2)   $1,946,924 $1,516,661
Accounts Receivable (Note 3)   639 1,941

Total Intragovernmental 

 

1,947,563

1,518,602

Accounts Receivable, Net (Note 3)

 

18,543

29,702

Property, Equipment, and Software, Net (Note 4)

  347,614 400,417

Total Assets

 

2,313,720

1,948,721

Liabilities:   

   

3,050 41,375

Intragovernmental

     
Accounts Payable   $12,950 $25,899
Other (Note 6)   27,690 26,902

Total Intragovernmental 

 

40,640

52,801

Accounts Payable

 

13,275

8,359

Other (Note 6)   400,362 402,454

Total Liabilities (Note 5)

 

$454,277

$463,614

Net Position:  

     

Unexpended Appropriations - Other Funds

 

$1,815,700

$1,395,804

Cumulative Results of Operations - Other Funds   43,743 89,303

Total Net Position

 

$1,859,443

$1,485,107

Total Liabilities and Net Position

 

$2,313,720

$1,948,721

The accompanying notes are an integral part of these financial statements.


UNITED STATES ACCESS BOARD STATEMENT OF NET COST FOR THE YEARS ENDED SEPTEMBER 30, 2014 AND 2013 (In Dollars)

 20142013

Program Costs: 

   

Gross Costs

$7,186,195

$7,149,937

Less: Earned Revenue

(7,434)

(35,155)

Net Cost of Operations(Note 8)

$7,178,761

$7,114,782

The accompanying notes are an integral part of these financial statements.


UNITED STATES ACCESS BOARD STATEMENT OF CHANGES IN NET POSITION FOR THE YEARS ENDED SEPTEMBER 30, 2014 AND 2013 (In Dollars)

 20142013

Cumulative Results of Operations:  Beginning Balances

$89,303

$142,305

Budgetary Financing Sources: Appropriations Used 6,905,971 6,865,576
Other Financing Sources (Non-Exchange): Imputed Financing Sources (Note 9) 227,230 196,204
Total Financing Sources 7,133,201 7,061,780
Net Cost of Operations (7,178,761) (7,114,782)

Net Change

(45,560)

(53,002)

Cumulative Results of Operations

43,743

89,303

Beginning Balances    

$1,516,7277,300,000 (122,385) (7,172,242)

$1,599,6077,300,000 (279,011) (7,103,869)

Budgetary Financing Sources:

   

Appropriations Received

7,448,000 7,400,000
Other Adjustments (122,133) (415,823)
Appropriations Used (6,905,971) (6,865,576)

Total Budgetary Financing Sources

419,896

118,601

Total Unexpended Appropriations

$1,815,700

$1,395,804

Net Position

$1,859,443

$1,485,107

The accompanying notes are an integral part of these financial statements.


UNITED STATES ACCESS BOARD STATEMENT OF BUDGETARY RESOURCES FOR THE YEARS ENDED SEPTEMBER 30, 2014 AND 2013 (In Dollars)

 20142013

Budgetary Resources: 

   

Unobligated Balance Brought Forward, October 1

$370,220

$281,522

Recoveries of Prior Year Unpaid Obligations 73,125 377,825
Other changes in unobligated balance (122,133) (28,758)
Unobligated balance from prior year budget authority, net 321,212 630,589
Appropriations 7,448,000 7,295,841
Spending authority from offsetting collections 14,494 22,536

Total Budgetary Resources

$7,783,706

$7,666,061

Status of Budgetary Resources:

   

Obligations Incurred (Note 11)

$7,449,320

$7,295,841

Unobligated balance, end of year:

   
Apportioned 15,435 75,231
Unapportioned 318,951 294,989

Total unobligated balance, end of year

334,386

370,220

Total Budgetary Resources

$7,783,706

$7,666,061

Total, Unpaid Obligated Balance, Net

$1,402,122

$1,270,140

Change in Obligated Balance Unpaid Obligations:

   
Unpaid Obligations, Brought Forward, October 1  1,152,317 1,298,670
Obligations Incurred 7,449,320 7,295,841
Outlays (gross) (6,909,348) (7,064,370)
Recoveries of Prior Year Unpaid Obligations (73,125) (377,825)
Unpaid Obligations, End of Year (Gross) 1,619,164 1,152,317
Uncollected payments:    
Uncollected Customer Payments, Federal Sources, Brought Forward, October 1 (5,876) (16,219)
Change in Uncollected Customer Payments, Federal Sources (750) 10,344
Uncollected Customer Payments, Federal Sources, End of Year (6,626) (5,876)

Obligated Balance, Start of Year

1,146,441

1,282,451

Obligated Balance, End of Year 1,612,538 1,146,441
Budget Authority and Outlays, Net:    
Budget authority, gross 7,462,494 7,035,472
Actual offsetting collections (13,744) (32,880)
Change in uncollected customer payments from Federal sources (750) 10,344

Budget Authority, net

$7,448,000

$7,012,936

Outlays, gross 

6,909,348

7,064,370

Actual offsetting collections

(13,744)

(32,880)

Agency outlays, net

$6,895,604

$7,031,490

The accompanying notes are an integral part of these financial statements.


UNITED STATES ACCESS BOARD NOTES TO THE FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

Access Board is an independent Federal agency with the mission of developing guidelines and requirements for standards issued under the Americans with Disabilities Act and Architectural Barriers Act. Access Board was established by section 502 of the Rehabilitation Act and is the only Federal agency whose primary mission is accessibility for people with disabilities. Access Board is responsible for developing guidelines for ensuring that buildings and facilities, transportation vehicles, and tele-communications equipment covered by these laws are readily accessible to and usable by people with disabilities.

Access Board develops accessibility guidelines for telecommunications and electronic information technology under section 508 of the Rehabilitation Act. Access Board enforces the Architectural Barriers Act and provides training and technical assistance on each of its guidelines and standards, and on a variety of other accessibility issues. Access Board maintains a small research program that develops technical assistance materials and provides information needed for rulemaking.

Access Board’s reporting entity is comprised of General Funds and General Miscellaneous Receipts. General Funds are accounts used to record financial transactions arising under congressional appropriations or other authorizations to spend general revenues.

General Fund miscellaneous receipts are accounts established for receipts of non-recurring activity, such as fines, penalties, fees and other miscellaneous receipts for services and benefits.

Access Board has rights and ownership of all assets reported in these financial statements, and does not possess any non-entity assets.

B. Basis of Presentation

The financial statements have been prepared to report the financial position and results of operations of Access Board. The Balance Sheet presents the financial position of the agency. The Statement of Net Cost presents the agency’s operating results; the Statement of Changes in Net Position displays the changes in the agency’s equity accounts. The Statement of Budgetary Resources presents the sources, status, and uses of the agency’s resources and follow the rules for the Budget of the United States Government.

The statements are a requirement of the Chief Financial Officers Act of 1990, the Government Management Reform Act of 1994 and the Accountability of Tax Dollars Act of 2002. They have been prepared from, and are fully supported by, the books and records of Access Board in accordance with the hierarchy of accounting principles generally accepted in the United States of America, standards issued by the Federal Accounting Standards Advisory Board (FASAB), Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirements, as amended, and Access Board accounting policies which are summarized in this note. These statements, with the exception of the Statement of Budgetary Resources, are different from financial management reports, which are also prepared pursuant to OMB directives that are used to monitor and control Access Board’s use of budgetary resources. The financial statements and associated notes are presented on a comparative basis. Unless specified otherwise, all amounts are presented in dollars.

C. Basis of Accounting

Transactions are recorded on both an accrual accounting basis and a budgetary basis. Under the accrual method, revenues are recognized when earned, and expenses are recognized when a liability is incurred, without regard to receipt or payment of cash. Budgetary accounting facilitates compliance with legal requirements on the use of federal funds.

D. Fund Balance with Treasury

Fund Balance with Treasury is the aggregate amount of Access Board’s funds with Treasury in expenditure, receipt, and deposit fund accounts. Appropriated funds recorded in expenditure accounts are available to pay current liabilities and finance authorized purchases. Access Board does not maintain bank accounts of its own, has no disbursing authority, and does not maintain cash held outside of Treasury. Treasury disburses funds for the agency on demand.

E. Accounts Receivable

Accounts receivable consists of amounts owed to Access Board by other Federal agencies and the general public. Amounts due from Federal agencies are considered fully collectible. Accounts receivable from the public include reimbursements from employees. An allowance for uncollectible accounts receivable from the public is established when, based upon a review of outstanding accounts and the failure of all collection efforts, management determines that collection is unlikely to occur considering the debtor’s ability to pay.

F. Property, Equipment, and Software

Property, equipment and software represent furniture, fixtures, equipment, and information technology hardware and software which are recorded at original acquisition cost and are depreciated or amortized using the straight-line method over their estimated useful lives. Major alterations and renovations are capitalized, while maintenance and repair costs are expensed as incurred. Access Board’s capitalization threshold is $50,000 for individual purchases and $500,000 for bulk purchases. Property, equipment, and software acquisitions that do not meet the capitalization criteria are expensed upon receipt. Applicable standard governmental guidelines regulate the disposal and convertibility of agency property, equipment, and software. The useful life classifications for capitalized assets are as follows:

Description                       Useful Life (years)

Leasehold Improvements      9
Office Furniture                    5
Computer Equipment            3
Office Equipment                  5
Software                              5

G. Advances and Prepaid Charges

Advance payments are generally prohibited by law. There are some exceptions, such as reimbursable agreements, subscriptions and payments to contractors and employees. Payments made in advance of the receipt of goods and services are recorded as advances or prepaid charges at the time of prepayment and recognized as expenses when the related goods and services are received.

H. Liabilities

Liabilities represent the amount of funds likely to be paid by Access Board as a result of transactions or events that have already occurred.

Access Board reports its liabilities under two categories, Intragovernmental and With the Public. Intragovernmental liabilities represent funds owed to another government agency. Liabilities with the Public represents funds owed to any entity or person that is not a federal agency, including private sector firms and federal employees. Each of these categories may include liabilities that are covered by budgetary resources and liabilities not covered by budgetary resources.

Liabilities covered by budgetary resources are liabilities funded by a current appropriation or other funding source. These consist of accounts payable and accrued payroll and benefits. Accounts payable represent amounts owed to another entity for goods ordered and received and for services rendered except for employees. Accrued payroll and benefits represent payroll costs earned by employees during the fiscal year which are not paid until the next fiscal year.

Liabilities not covered by budgetary resources are liabilities that are not funded by any current appropriation or other funding source. These liabilities consist of accrued annual leave, and actuarial FECA (Federal Employees Compensation Act).

I. Annual, Sick, and Other Leave

Annual leave is accrued as it is earned, and the accrual is reduced as leave is taken. The balance in the accrued leave account is adjusted to reflect current pay rates. Liabilities associated with other types of vested leave, including compensatory, restored leave, and sick leave in certain circumstances, are accrued at year-end, based on latest pay rates and unused hours of leave. Funding will be obtained from future financing sources to the extent that current or prior year appropriations are not available to fund annual and other types of vested leave earned but not taken. Nonvested leave is expensed when used. Any liability for sick leave that is accrued but not taken by a Civil Service Retirement System (CSRS)-covered employee is transferred to the Office of Personnel Management (OPM) upon the retirement of that individual. Credit is given for sick leave balances in the computation of annuities upon the retirement of Federal Employees Retirement System (FERS)-covered employees effective at 50% beginning FY 2013 and 100% in 2014.

J. Accrued and Actuarial Workers’ Compensation

The Federal Employees' Compensation Act (FECA) administered by the U.S. Department of Labor (DOL) addresses all claims brought by the Access Board employees for on-the-job injuries. The DOL bills each agency annually as its claims are paid, but payment of these bills is deferred for two years to allow for funding through the budget process. Similarly, employees that Access Board terminates without cause may receive unemployment compensation benefits under the unemployment insurance program also administered by the DOL, which bills each agency quarterly for paid claims. Future appropriations will be used for the reimbursement to DOL. The liability consists of (1) the net present value of estimated future payments calculated by the DOL and (2) the unreimbursed cost paid by DOL for compensation to recipients under the FECA.

K. Retirement Plans

Access Board employees participate in either the CSRS or the FERS. The employees who participate in CSRS are beneficiaries of Access Board matching contribution, equal to seven percent of pay, distributed to their annuity account in the Civil Service Retirement and Disability Fund.

Prior to December 31, 1983, all employees were covered under the CSRS program. From January 1, 1984 through December 31, 1986, employees had the option of remaining under CSRS or joining FERS and Social Security. Employees hired as of January 1, 1987 are automatically covered by the FERS program. Both CSRS and FERS employees may participate in the federal Thrift Savings Plan (TSP). FERS employees receive an automatic agency contribution equal to one percent of pay and Access Board matches any employee contribution up to an additional four percent of pay. For FERS participants, Access Board also contributes the employer’s matching share of Social Security.

FERS employees and certain CSRS reinstatement employees are eligible to participate in the Social Security program after retirement. In these instances, Access Board remits the employer’s share of the required contribution.

Access Board recognizes the imputed cost of pension and other retirement benefits during the employees’ active years of service. OPM actuaries determine pension cost factors by calculating the value of pension benefits expected to be paid in the future and communicate these factors to Access Board for current period expense reporting. OPM also provides information regarding the full cost of health and life insurance benefits. Access Board recognized the offsetting revenue as imputed financing sources to the extent these expenses will be paid by OPM.

Access Board does not report on its financial statements information pertaining to the retirement plans covering its employees. Reporting amounts such as plan assets, accumulated plan benefits, and related unfunded liabilities, if any, is the responsibility of the OPM, as the administrator.

L. Other Post-Employment Benefits

Access Board employees eligible to participate in the Federal Employees' Health Benefits Plan (FEHBP) and the Federal Employees' Group Life Insurance Program (FEGLIP) may continue to participate in these programs after their retirement. The OPM has provided the Access Board with certain cost factors that estimate the true cost of providing the post-retirement benefit to current employees. Access Board recognizes a current cost for these and Other Retirement Benefits (ORB) at the time the employee's services are rendered. The ORB expense is financed by OPM, and offset by the Access Board through the recognition of an imputed financing source.

M. Use of Estimates

The preparation of the accompanying financial statements in accordance with 
generally accepted accounting principles 
requires management to make certain estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses. Actual results could differ from those estimates.

N. Imputed Costs/Financing Sources

Federal Government entities often receive goods and services from other Federal Government entities without reimbursing the providing entity for all the related costs. In addition, Federal Government entities also incur costs that are paid in total or in part by other entities. An imputed financing source is recognized by the receiving entity for costs that are paid by other entities. Access Board recognized imputed costs and financing sources in fiscal years 2014 and 2013 to the extent directed by accounting standards.

O. Reclassifications

Certain fiscal year 2013 balances have been reclassified, retitled, or combined with other financial statement line items for consistency with the current year presentation.

NOTE 2. FUND BALANCE WITH TREASURY

Fund balance with Treasury account balances as of September 30, 2014 and 2013 were as follows:

Fund Balances:

 20142013

Appropriated Funds

$1,946,924

$1,516,661

Total

$1,946,924

$1,516,661

Status of Fund Balance with Treasury:    

 

 

Unobligated Balance

   
Available 15,435 75,231
Unavailable 318,951 294,989
Obligated Balance Not Yet Disbursed 1,612,538 1,146,441

Total

$1,946,924

$1,516,661

No discrepancies exist between the Fund Balance reflected on the Balance Sheet and the balances in the Treasury accounts.

The available unobligated fund balances represent the current-period amount available for obligation or commitment. At the start of the next fiscal year, this amount will become part of the unavailable balance as described in the following paragraph.

The unavailable unobligated fund balances represent the amount of appropriations for which the period of availability for obligation has expired. These balances are available for upward adjustments of obligations incurred only during the period for which the appropriation was available for obligation or for paying claims attributable to the appropriations.

The obligated balance not yet disbursed includes accounts payable, accrued expenses, and undelivered orders that have reduced unexpended appropriations but have not yet decreased the fund balance on hand.

 

NOTE 3. ACCOUNTS RECEIVABLE

Accounts receivable balances as of September 30, 2014 and 2013 were as follows:

 20142013

Intragovernmental  

 

 

Accounts Receivable

$639

$1,941

Total Intragovernmental Accounts Receivable 639 1,941
With the Public    
Accounts Receivable 18,543 29,702
Total Public Accounts Receivable 18,543 29,702

Total Accounts Receivable

$19,182

$31,643

The accounts receivable is primarily made up of employee receivables and other receivables with the public.

Historical experience has indicated that the majority of the receivables are collectible. There are no material uncollectible accounts as of September 30, 2014 and 2013.

 

NOTE 4. PROPERTY, EQUIPMENT, AND SOFTWARE, NET

Schedule of Leasehold Improvement as of September 30, 2014

Major ClassAcquisition CostAccumulated DepreciationNet Book Value
Leasehold Improvements

$475,220

$127,606

$347,614

Total

$475,220

$127,606

$347,614

Schedule of Leasehold Improvement as of September 30, 2013

Major ClassAcquisition CostAccumulated DepreciationNet Book Value
Leasehold Improvements

$475,220

$74,803

$400,417

Total

$475,220

$74,803

$400,417

 

 

NOTE 5. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

The liabilities on Access Board’s Balance Sheet as of September 30, 2014 and 2013, include liabilities not covered by budgetary resources. Congressional action is needed before budgetary resources can be provided. Although future appropriations to fund these liabilities are likely and anticipated, it is not certain that appropriations will be enacted to fund these liabilities.

 20142013

Intragovernmental – FECA

$5,837

$5,837

Unfunded Leave 305,829 315,556
Total Liabilities Not Covered by Budgetary Resources 311,666 321,393

Total Liabilities Covered by Budgetary Resources

142,611

142,221

Total Public Liabilities

$454,277

$463,614

The FECA liability represents the unfunded liability for actual workers compensation claims paid on Access Board’s behalf and payable to DOL. Access Board also records an actuarial liability for future workers compensation claims based on the liability to benefits paid (LBP) ratio provided by DOL and multiplied by the average of benefits paid over three years.

Unfunded leave represents a liability for earned leave and is reduced when leave is taken. The balance in the accrued annual leave account is reviewed quarterly and adjusted as needed to accurately reflect the liability at current pay rates and leave balances. Accrued annual leave is paid from future funding sources and, accordingly, is reflected as a liability not covered by budgetary resources. Sick and other leave is expensed as taken.

 

NOTE 6. OTHER LIABILITIES

Other liabilities account balances as of September 30, 2014 were as follows:

 CurrentNon CurrentTotal

Intragovernmental 

 

 

 

FECA Liability

$5,837

--

$5,837

Payroll Taxes Payable

21,853

--

21,853

Total Intragovernmental Other Liabilities

27,690

--

27,690

With the Public

     
Payroll Taxes Payable 3,469 -- 3,469
Accrued Funded Payroll and Leave 84,387 -- 84,387
Unfunded Leave 305,829 -- 305,829
Custodial Liability 6,677 -- 6,677
Total Public Other Liabilities 400,362 -- 400,362

Other liabilities account balances as of September 30, 2013 were as follows:

 CurrentNon CurrentTotal

Intragovernmental 

     

FECA Liability

$5,837

--

$5,837

Payroll Taxes Payable

19,763

--

19,763

Custodial Liability

1,302

--

1,302

Total Intragovernmental Other Liabilities

26,902

--

26,902

With the Public

     
Payroll Taxes Payable 3,147 -- 3,147
Accrued Funded Payroll and Leave 75,652 -- 75,652
Unfunded Leave 315,556 -- 315,556
Custodial Liability 8,099 -- 6,677
Total Public Other Liabilities 402,454 -- 402,454

 

 

NOTE 7. LEASES

Operating Leases

Access Board occupies office space under two lease agreements that are accounted for as an operating lease. The lease for Suite 800 started on September 1, 2010 and expires June 30, 2018. The lease for Suite 1000 started on July 1, 2008 and expires June 30, 2018. Lease payments are increased annually based on the adjustments for operating costs and real estate escalations. A schedule of future payments is as follows:

Fiscal YearTotals

2015

$700,514

2016

708,244

2017 716,208
2018 521,712

Total Future Payments

$2,646,678

 

NOTE 8. INTERGOVERNMENTAL COSTS AND EXCHANGE REVENUE

Intragovernmental costs and revenue represent exchange transactions between Access Board and other federal government entities, and are in contrast to those with non-federal entities (the public).  Such costs and revenue are summarized as follows:

 20142013

Program Costs  

 

 

Intragovernmental Costs

$2,322,548

$2,409,116

Public Costs 4,863,647 4,740,821

Total Program Costs 

7,186,195

7,149,937

Public Earned Revenue

(7,434)

(35,155)

Total Net Cost

$7,178,761

$7,114,782

 

NOTE 9. IMPUTED FINANCING SOURCES

Access Board recognizes as imputed financing the amount of accrued pension and post-retirement benefit expenses for current employees. The assets and liabilities associated with such benefNotits are the responsibility of the administering agency, the Office of Personnel Management. For the twelve months ending September 30, 2014 and 2013, imputed financing were as follows:

 20142013

Office of Personnel Management

$227,230

$196,204

Total Imputed Financing Sources

$227,230

$196,204

 

NOTE 10. BUDGETARY RESOURCE COMPARISONS TO THE BUDGET OF THE UNITED STATES GOVERNMENT

The President’s Budget that will include fiscal year 2014 actual budgetary execution information has not yet been published.  The President’s Budget is scheduled for publication in February 2015 and can be found at the OMB Web site: http://www.whitehouse.gov/omb/.  The 2015 Budget of the United States Government, with the "Actual" column completed for 2013, has been reconciled to the Statement of Budgetary Resources and there were no material differences.

 

NOTE 11. APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

Obligations incurred and reported in the Statement of Budgetary Resources in 2014 and 2013 consisted of the following:

 20142013

Direct Obligations, Category A 

$7,438,976

$7,270,116

Reimbursable Obligations, Category A

10,344

25,725

Total Obligations Incurred

$7,449,320

$7,295,841

Category A apportionments distribute budgetary resources by fiscal quarters.

 

NOTE 12. UNDELIVERED ORDERS AT THE END OF THE PERIOD

For the twelve months ended September 30, 2014 and 2013, undelivered orders amounted to $1,483,229 and $1,019,497 respectively.

 

NOTE 13. RECONCILIATION OF NET COST OF OPERATIONS TO BUDGET

Access Board has reconciled its budgetary obligations and non-budgetary resources available to its net cost of operations.

 20142013

Resources Used to Finance Activities        

 

 

Budgetary Resources Obligated

   
Obligations Incurred $7,449,320 $7,295,841
Spending Authority from Offsetting Collections and Recoveries (87,619) (400,361)

Net Obligations    

7,361,70

6,895,480

Other Resources

   
Imputed Financing from Costs Absorbed by Others 227,230 196,204

Net Other Resources Used to Finance Activities

227,230

196,204

Total Resources Used to Finance Activities

7,588,931

7,091,684

Resources Used to Finance Items Not Part of the Net Cost of Operations

(468,577)

(40,849)

Total Resources Used to Finance the Net Cost of Operations

7,120,354

7,050,835

Components of the Net Cost of Operations That Will Not Require or Generate Resources in the Current Period

58,407

63,947

Net Cost of Operations

$7,178,761

$7,114,782