Attachments:
Download this file (par2017.pdf)par2017.pdf

 

United States Access Board Performance and Accountability Report
Independent Auditor's Report and Financial Statements
for Fiscal Years Ended September 30, 2017 and 2016
Prepared By Brown & Company CPAs, PLLC
November 10, 2017

TABLE OF CONTENTS


November 10, 2017

I am pleased to present the Access Board’s Performance and Accountability Report for Fiscal Year 2017. This report provides key information on the Access Board’s progress in meeting its mission and managing its financial responsibilities. Our agency has a proud history of serving the public through its programs devoted to accessibility for people with disabilities.

Fiscal Year 2017 was a year of continued success. The Access Board continues to develop accessibility requirements, provide technical assistance and training, and enforce 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 2017

INTRODUCTION


The Access 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. We are 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. We are also responsible for developing standards under the Rehabilitation Act for accessible information and communication technology procured by federal agencies and establish standards for accessible medical diagnostic equipment.

Under the Help America Vote Act, the Access 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 Food and Drug Administration Safety and Innovation Act, we developed best practices on access to information on prescription drug container labels for individuals who are blind or visually impaired.

The Access Board enforces the Architectural Barriers Act (ABA) and provides training and technical assistance on all its guidelines and standards, and on a variety of other accessibility issues. Additionally, we maintain a research program that develops technical assistance materials and provides information needed for rulemaking.

Our programs will result in accessible buildings and facilities, transportation vehicles, medical diagnostic equipment, telecommunications equipment, and information and communication 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 our 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 accessibility and inclusion for all) and a mission statement (promote accessibility through standards and guidelines, education, enforcement, and outreach). The plan includes four goals:

  • Establish state-of-the-art accessibility standards and guidelines
  • Provide training and technical assistance on accessibility
  • Increase Architectural Barriers Act awareness and compliance
  • Expand awareness of the Access Board’s functions and objectives

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

ESTABLISH STATE-OF-THE-ART ACCESSIBILITY STANDARDS AND GUIDELINES

We 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 objectives for this program area:

  • Maximize public participation and stakeholder collaboration in the development of standards and guidelines
  • Anticipate and respond to emerging barriers to accessibility in a changing environment
  • Develop and maintain accessibility standards and guidelines, and keep them up to date
  • Promote accessibility through coordination with standards and codes organizations and harmonization of accessibility requirements

FY 2017 Results – Rulemaking

A summary of recently completed guidelines and standards is presented below.

ADA Accessibility Guidelines (ADAAG) for Transportation Vehicles – Update (non-rail vehicles)

In December 2016, the Access Board issued a final rule updating sections of its accessibility guidelines for transportation vehicles covered by the Americans with Disabilities Act (ADA). The rule revises provisions in the guidelines that apply to buses and vans to enhance accessibility and to address industry trends and improvements in design and technology. The guidelines, which we originally published in 1991, apply to new or remanufactured vehicles. The rulemaking began in April 2007 when we released for public comment a preliminary draft of revisions; 90 comments were received. We used this input to refine the draft and then published a second draft in November 2008 for additional comment. A proposed rule to revise and update the guidelines was published in July 2010.

The newly updated guidelines address boarding access, fare devices, interior circulation, seating and securement, signs, lighting, and announcement systems. The rule reduces the maximum slope for vehicle ramps because low floor buses are now ubiquitous in fixed route systems. New provisions also address level boarding systems for bus rapid transit systems, and incorporate updated standards for wheelchair securement systems. The rule improves communication access by requiring that buses in fixed route systems with at least 100 buses have automated stop and route announcements that are visual as well as audible.

Medical Diagnostic Equipment

In January 2017, the Access Board issued new accessibility standards for medical diagnostic equipment under section 510 of the Rehabilitation Act. The standards provide design criteria for examination tables and chairs, weight scales, radiological and mammography equipment, and other diagnostic equipment that are accessible to people with disabilities to the maximum extent possible. The standards address transfer surfaces, support rails, armrests, and other features. We developed the standards in consultation with the Food and Drug Administration. The rulemaking began with a proposed rule in February 2012. Then, in March 2012, we created a 24-member federal advisory committee to advise the Access Board on matters associated with the comments we received and information requested in proposing the standards. The committee issued its final report in December 2013. The standards are not mandatory on health care providers and equipment manufacturers. The Department of Justice, which has issued guidance on access to medical care, may adopt them as mandatory requirements under the ADA and other federal agencies may implement them as well under the Rehabilitation Act which requires access to federally funded programs and services.

Information and Communication Technology (ICT)

In January 2017, the Access Board issued a final rule that updates and reorganizes accessibility requirements for information and communication technology (ICT) in the federal sector covered by Section 508 of the Rehabilitation Act. The rule also updates guidelines for telecommunications equipment subject to Section 255 of the Communications Act. The final rule also harmonizes our requirements with other guidelines and standards both in the U.S. and abroad, including standards issued by the European Commission and with the Web Content Accessibility Guidelines (WCAG), a globally recognized voluntary consensus standard for web content and ICT. The rule references Level A and Level AA Success Criteria and Conformance Requirements in WCAG 2.0 and applies them not only to websites, but also to electronic documents and software. The updated requirements specify the technologies covered and provide both performance-based and technical requirements for hardware, software, and support documentation and services. The rule restructures provisions so they are categorized by functionality instead of by product type due to the increasingly multi-functional capabilities of ICT products. The revised 508 Standards include a “safe harbor” provision for existing (i.e., legacy) ICT. Under this safe harbor, unaltered, existing ICT (including content) that complies with the existing 508 Standards need not be modified or upgraded to conform to the revised 508 Standards. The rule will take effect in January 2018.

The rulemaking began in July 2006, when we created a 41-member federal advisory committee to advise the Access Board. The committee completed its work and presented its report in April 2008. In March 2010, we published an advance notice of proposed rulemaking (ANPRM) and held two public hearings. In response to this input, we published a second ANPRM in December 2011; two hearings were held. A proposed rule was published in February 2015.

The status of on-going and pending guidelines is presented below.

ADA Accessibility Guidelines (ADAAG) for Transportation Vehicles – Update (rail vehicles)

This rulemaking will update the Access Board’s existing accessibility guidelines for transportation vehicles that operate on fixed guideway systems (e.g., rapid rail, light rail, commuter rail, and intercity rail) covered by the ADA. The existing rail vehicles guidelines were initially promulgated in 1991, and need an update to, among other things, keep pace with newer accessibility-related technologies, and harmonize with recently-developed national and international consensus standards. In May 2013, we created a federal advisory committee to develop recommendations. The committee met provided its final report in July 2015. The next step for this rulemaking is an ANPRM planned for FY 2018. Compliance with any revised rail vehicles guidelines would not be required until they are adopted by the Department of Transportation (DOT) in a separate rulemaking.

Self-Service Transaction Machines

We have worked collaboratively with Departments of Justice (DOJ) and Transportation to develop a single set of technical requirements for self-service transaction machines (e.g., kiosks, point-of-sale machines, self-checkout machines) that can be referenced and scoped by each agency. In November 2013, DOT published a rule under the Air Carrier Access Act addressing accessibility of web sites and automated kiosks. The DOT requirements for automated kiosks are derived from the technical requirements we helped develop and are consistent with our requirements for automatic teller machines and fare machines, as well as the section 508 requirements for self-contained, closed products. In 2010, DOJ published an ANPRM that would cover kiosks, interactive transaction machines, and point-of-sale devices, among other things. The next step for this rulemaking is an ANPRM.

Public Rights-of-Way and Shared Use Paths

The Access Board is developing new guidelines that will address various issues, including access for blind pedestrians at street crossings, wheelchair access to on-street parking, and various constraints posed by space limitations, roadway design practices, slope, and terrain. The new public rights-of-way guidelines will cover pedestrian access to sidewalks and streets, including crosswalks, curb ramps, street furnishings, pedestrian signals, parking, and other components of public rights-of-way.

The rulemaking began in October 1999, when we created a 31-member federal advisory committee. The committee presented its report in January 2001. In June 2002, we released for public comment draft guidelines based on the committee’s recommendations and then in November 2005, we revised the draft guidelines based on public comments on the initial draft. This action was done to assist us in preparing a regulatory assessment of the impacts of the rule. A proposed rule was published for public comment in July 2011.

On a separate track, we initiated rulemaking to cover shared use paths (paths designed to serve both bicyclists and pedestrians and used for transportation and recreation purposes). We published an ANPRM in March 2011 and then in February 2013, we published a Supplemental Notice of Proposed Rulemaking to include requirements for shared use paths as part of the public rights-of-way rule. The next step for this rulemaking is a final rule.

Passenger Vessels

This rulemaking will address accessibility for newly constructed and altered passenger vessels covered by the ADA such as ferries, cruise ships, excursion boats, and other vessels. The rulemaking began in August 1998, when we created a 22-member federal advisory committee. The committee presented its report in November 2000. We held public meetings in August and September of 2003 to gather information and input on viable access solutions that will allow persons with disabilities independent access onto and off large vessels. In November 2004, we published an ANPRM on access to and in smaller passenger vessels and a notice of availability releasing draft guidelines on access to and in larger passenger vessels.

Then in July 2006, we made available for public comment revised draft accessibility guidelines. Passenger vessel operators, individuals with disabilities, and organizations representing the various interest groups commented that a provision in the draft guidelines, which required emergency alarm systems to comply with “principles of best practice”, was vague and requested additional guidance. We agreed that additional guidance would be helpful and created a Passenger Vessel Emergency Alarms federal advisory committee to assist in this matter. The committee presented its report in October 2008. In June 2008, we published revised draft guidelines to collect data necessary for a regulatory assessment. In June 2013, we released a proposed rule. The next step for this rulemaking is a final rule.

FY 2017 Results – Codes and Standards

Adoption of Board Guidelines as Enforceable Standards

For the Access Board’s accessibility guidelines to become enforceable, other federal agencies must generally complete rulemaking to adopt the guidelines as standards. The Department of Housing and Urban Development, the Department of Defense, the General Services Administration, and the U.S. Postal Service use our guidelines to develop enforceable standards under the ABA. The Departments of Justice and Transportation use our guidelines to develop enforceable standards under the ADA. The U.S. Postal Service, General Services Administration, the Department of Defense, and the Departments of Justice and Transportation have adopted the Access Board’s guidelines as standards. The Department of Housing and Urban Development has not acted yet.

Voluntary Consensus Standards

Our long-range goal is to take a leadership role in the development of codes and standards for accessibility. We work with model codes organizations and voluntary consensus standards groups that develop and periodically revise codes and standards affecting accessibility. We have voting membership in several codes and standards organizations, and monitor or are actively involved in the development or revision of dozens of other codes and standards affecting accessibility. Some of the codes and standards groups that we work with include: the ICC/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; National Instructional 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 our credibility as a knowledgeable source of information regarding technical aspects of accessibility. Additionally, by working cooperatively with model codes organizations and standards-setting organizations, federal and private codes and standards will be more similar, or harmonized, and the Access Board will be more alert to non-federal influences affecting our constituencies. Harmonization between federal and private requirements will make it more likely that buildings and facilities will be accessible, thus reducing the necessity for complaints and litigation.

Two Access Board members serve as members of the Technical Guidelines Development Committee and the Board of Advisors, which provide recommendations to the Election Assistance Commission under the Help America Vote Act. We are also a member of the Interagency Committee on Standards Policy, which is the body that is responsible for overseeing the use of standards by federal agencies in accordance with the National Technology Transfer and Advancement Act.

PROVIDE TRAINING AND TECHNICAL ASSISTANCE ON ACCESSIBILITY

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

  • Responding to customer inquiries. We respond to about 13,000 customer inquiries each year. We have toll-free telephone lines for customers to call with questions. Customers also e-mail and occasionally fax us questions. Many literally are sitting at a drawing table or computer with a design problem. They want accurate, reliable, and timely advice. Our customers value being able to discuss their questions directly with our accessibility specialists who developed the guidelines and standards.
  • Developing and disseminating manuals and other publications. We maintain numerous publications on accessibility issues. These range from manuals on our guidelines and standards to an online guide to the ADA and ABA Accessibility Standards.
  • Providing training. We conduct numerous training sessions each year. Training usually is provided at conferences and seminars sponsored by other organizations; it also includes a series of webinars. Training sponsors generally reimburse us for travel expenses.
  • Maintaining the Board’s website. Our website (www.access-board.gov) has become a very effective way to distribute information to the public. Customers can download our publications and view our accessibility guidelines and standards from our website.

We have the following objectives in this program area:

  • Promote and publicize the Board’s training and technical assistance services to reach more customers
  • Use multiple communications platforms to reach a broader audience
  • Develop and update educational materials to promote understanding of and compliance with accessibility standards and guidelines

Our long-range goal is to be known as the leading source of information about accessibility and to disseminate information to our customers in effective ways. As we develop guidelines for new areas such as passenger vessels and public rights-of-ways, there will be increased demands for technical assistance from existing and new customer groups. We have informal partnerships with organizations such as the National Association of ADA Coordinators and the ten Regional ADA National Network Centers to disseminate information about the Board’s programs. Many of our guidelines, standards, and publications are available through these organizations’ on-line networks. We also provide training for these organizations. As we develop new guidelines and standards, there will be opportunities to use existing partnerships and establish new partnerships with customer groups to disseminate information about the Access Board’s rulemaking.

FY 2017 Results

In January 2017, we released a new animation on accessible signage as part of our online guide to standards issued under the ADA and the ABA. The 15-minute animated film reviews and illustrates requirements in the standards for signs and clarifies common sources of confusion. It covers provisions for visual access, tactile signs, required access symbols, and other pictograms. The signs animation is the latest in a series we produced. Other animations address wheelchair maneuvering, entrances and doors, toilet and bathing facilities, protruding objects, and parking and passenger loading zones. The animations are viewable on our website, and copies can be downloaded as well. Our online guide to the ADA and ABA Standards also features technical bulletins that explain and illustrate requirements and address common questions. Bulletins are currently available on the first five chapters of the standards, including application and scoping, building blocks, accessible routes, accessible means of egress, parking and passenger loading zones, and stairways. Future installments to the guides will be released as they become available. Users can sign-up to receive email updates on the release of other animations and bulletins in the series.

In March 2017, we provided guidance on use of the International Symbol of Accessibility (ISA). This guidance explains how use of a symbol other than the ISA may impact compliance with standards issued under the ADA and the ABA. Use of a symbol other than the ISA is permitted under the ADA Standards only if it satisfies the equivalent facilitation provision and under the ABA Standards only if a waiver or modification is issued. Otherwise, where the ADA or ABA Standards require accessible spaces or elements to be identified by the ISA, the ISA must be used even where a state or local code or regulation specifies a different symbol.

We continue to offer our very successful monthly webinar series through a partnership with the National Network of ADA Centers. Sessions are conducted monthly for built environment issues and bi-monthly for information and communication technology issues (in conjunction with the Chief Information Officers Council Accessibility Community of Practice) with most webinars scheduled for 90 minutes. Sessions also provide an opportunity to earn continuing education credits (CEUs) for a fee, but general attendance is free. In FY 2017, we conducted 17 webinars that were attended by approximately 8,204 people.

We responded to 11,508 customer inquiries and conducted 69 training sessions that were attended by approximately 7,603 people.

We have used our website to provide copies of the Board’s guidelines and standards and answers to frequently asked questions so that more customers can get the information they need. The usage of our website continues to grow. There were approximately 1.35 million unique visitors looking at 3.123 million pages. We also distributed six issues of Access Currents, a free newsletter we issue every other month by e-mail.

INCREASE ARCHITECTURAL BARRIERS ACT AWARENESS AND COMPLIANCE

The Access Board enforces the Architectural Barriers Act which requires that most buildings designed, constructed, altered, or leased by the federal government and certain other federally financed facilities be accessible to people with disabilities. Complaints we receive concern post offices, national parks, military facilities, veterans hospitals, courthouses, and a variety of other facilities. When we have jurisdiction, and find that the applicable accessibility standards were not followed, we request a corrective action plan and monitor the case until the barrier is removed. Even when we do not have jurisdiction or no violation is found, we attempt to negotiate voluntary barrier removal.

  • We have the following objectives in this program area:
  • Proactively promote compliance through outreach to federal agencies and design professionals
  • Educate the public about rights under the ABA and the complaint process
  • Improve the efficiency of the complaint resolution process

In addition to enforcement, we work with federal agencies and others to ensure compliance with the ABA and make the federal government a model of accessibility. Our experience with resolving complaints is that most violations are not intentional. 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 and design 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 agencies have effective systems for training new people responsible for applying the accessibility standards and for monitoring compliance with the ABA. Training has become even more important now that new accessibility standards for the ABA are being implemented by the standard-setting agencies.

FY 2017 Results - ABA Compliance

During FY 2017, we received 143 new complaints, and closed 110 complaints. These included complaints investigated under the ABA, and those concerning facilities not covered by that law but potentially covered by other laws, such as the ADA and the Rehabilitation Act. Of the 110 complaints closed during FY 2017, 31 were closed following our investigations and the completion of corrective actions by the relevant agencies. Although we did not have authority in the other 79 complaints, we responded to the complainants, usually by referring them to the appropriate enforcement agency. In addition, we referred another 37 complainants to other agencies for action when our investigations revealed there was no violation of the ABA, there was a waiver, or we did not have jurisdiction.

We respond quickly to all new complaints. Most complainants now file their complaints with us on-line; they receive immediate notice that their complaint has been received, together with a complaint tracking number for their future reference. It is our practice to keep complainants informed on a regular basis throughout the course of our investigations. We periodically contact complainants to provide updates on the status of their complaints. We find that these contacts can be helpful in obtaining additional information about actions being taken that may not have been provided by respondent agencies. Upon completing investigations, we always give complainants an opportunity to comment on determinations we have made and actions that have been taken before closing complaints. At the end of the complaint process, we seek feedback through a Customer Satisfaction Survey. Complainants receive a copy of the questionnaire at the time we notify them that we have completed our work on the complaint and that the case is about to be closed. The survey is voluntary and respondents may respond anonymously, or provide their name and complaint number if they wish. We are in the process of transitioning paper customer satisfaction surveys to an online survey system, which will save complainants time, and will save the government postage and paper.

EXPAND AWARENESS OF THE ACCESS BOARD’S FUNCTIONS AND OBJECTIVES

This is a new goal that began in FY 2017. We have the following objectives in this program area:

  • Engage other organizations and pursue partnerships to promote the Access Board’s work
  • Promote accessibility throughout all segments of society, including holding events in various locations across the country

The Access Board holds six meetings each year. Five are business meetings in Washington, DC and the sixth is held outside the Washington, DC area and serves as an opportunity for the Access Board to examine innovations in accessible design undertaken around the country and to promote accessibility throughout our society. This year we travelled to Minneapolis, MN where we met with various public and private entities highlighting implementation of accessibility standards. We also held a town hall forum to hear directly from interested citizens regarding accessibility successes and challenges. When the Access Board meets in-town, we have begun to reach out to trade associations, other federal agencies, and non-profit organizations to help build partnerships and to get the word out about our services. In FY 2017, Access Board public members and staff have met with representatives from the Construction Management Association of America; International Code Council; The Corps Network; Transportation Research Board; and the International Parking Institute.

As part of our technical assistance program, we often hear from first-time inquirers that they were surprised to learn about our technical assistance services, and we know from anecdotal evidence that accessibility standards are not uniformly followed. To improve effectiveness of our technical assistance program, we plan a concerted effort to promote and publicize our technical assistance services to additional design and construction professionals through targeted outreach. In the first quarter of FY 2018, staff and Board members will identify professional associations, trade groups, and other organizations whose members can benefit from our technical assistance services. We will contact and meet with representatives from identified organizations using prepared outreach materials to promote our technical assistance services. Starting in the third quarter of 2018, technical staff will log information from technical assistance inquiries to determine the effectiveness of the outreach efforts. In addition, staff will follow up with targeted professional and trade associations to assess additional opportunities for partnership with the Access Board, such as webinars, trainings, or technical assistance materials.

In addition to expanding technical assistance, we plan to explore more cost-effective methods of providing training. Specifically, we plan to explore the possibility of providing scripted online video-based trainings on our website. We would like to reach a larger audience than is possible with in-person trainings and webinars. Over the past several years, we have steadily created animations, which we provide on our website to illustrate how accessibility requirements solve specific problems. We plan to complement these animated training videos with scripted video trainings that could be viewed on the Access Board’s website by the public on-demand. We also plan to improve the effectiveness of our webinar-based training program by building a portfolio of evidence from customer service feedback and employing the results to improve the learning experience and we plan to expand self-paced webinar offerings that provide continuing education credit to architects.

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 will operate and succeed in the future as it has in the past. We anticipate slow growth in our appropriated budget with ample time to anticipate any changes. We constantly monitor our environment, note changes, and update our rulemaking plan on a periodic basis. We are cognizant of the fact that technology changes rapidly and are in the process of revising and updating some of our accessibility guidelines and standards to reflect this.

In our rulemaking activities, we have always tried to work closely with our stakeholders. We have paid special attention to those industries where we are developing new accessibility requirements where none existed before. We strongly believe that we will achieve better access for people with disabilities if we work with an industry, involve them in our rulemaking, and get their “buy-in” to the accessibility requirements at the earliest possible moment.

Management Assurances

The Access Board’s management is responsible for establishing and maintaining effective internal control and financial management systems that meet the objective of the Federal Manager's Financial Integrity Act. We conducted our assessment of the effectiveness and efficiency of internal control and ensure compliance with applicable laws and regulations in accordance with OMB Circular A-123, Management's Responsibility for Internal Control. Based on the results of this evaluation, we can provide reasonable assurance that our internal control over the effectiveness and efficiency of operations and compliance with applicable laws and regulations as of September 30, 2017, was operating effectively and no material weaknesses were found in the design or operation of the internal controls.

We conducted its assessment of the effectiveness of internal control over financial reporting, which includes safeguarding of assets and compliance with applicable laws and regulations, in accordance with the requirements of Appendix A of OMB Circular A-123. Based on the results of this evaluation, we can provide reasonable assurance that our internal control over financial reporting as of September 30, 2017, was operating effectively and no material weaknesses were found in the design or operation of the internal controls over financial reporting.

Limitations of the Financial Statements

The principal financial statements for the Access Board have been prepared to report the financial position and results of our operations pursuant to the requirements of 31 U.S.C.3515 (b). While the statements have been prepared from the books and records of the Access Board in accordance with generally 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 budgetary resources, 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 and Management Consultants, PLLC 

INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2017 AND 2016

Prepared By
Brown & Company CPAs and Management Consultants, PLLC
November 10, 2017

Access Board
Washington, D.C.

Report on the Financial Statements

We have audited the accompanying balance sheets of the Access Board (AB) as of September 30, 2017 and 2016, 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 U.S. generally accepted accounting principles; 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 U.S. generally accepted government auditing standards 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. 17-03, Audit Requirements for Federal Financial Statements. Those standards and OMB Bulletin No. 17-03 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 includes test of compliance with provisions of applicable laws, regulations, contracts, and grant agreements that have a direct effect on the determination of material amounts and disclosure in the financial statements. The purpose was not to provide an opinion on compliance with provisions of applicable laws, regulations, contracts and grant agreements and, therefore, we do not express 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 the AB as of September 30, 2017 and 2016, and its net costs, changes in net position, and budgetary resources for the years then ended, in accordance with U.S. generally accepted accounting principles.

Other Matters

Required Supplementary Information

U.S. generally accepted accounting principles require that the information in the Management’s Discussion and Analysis (MD&A) also regarded as Required Supplementary Information (RSI) 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 U.S. generally accepted government auditing standards, 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.

Other Information

Our audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The Message from the Executive Director, Introduction, and the Other Information sections are presented for purposes of additional analysis and are not required part of the financial statements. Such information has not been subjected to the auditing procedures applied in the audits of the financial statements, and accordingly, we do not express an opinion or provide any assurance on it.

Report on Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered the 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 providing an opinion on internal control. Accordingly, we do not express such an opinion.

A 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 over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. During the audit of the financial statements no deficiencies in internal control were identified that were considered 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 the AB’s financial statements are free from material misstatement, we performed tests of its compliance with certain 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. We limited our tests of compliance to the provisions described in the preceding sentence, and we did not test compliance with all laws, regulations and contracts applicable to AB. The objective was not to provide an opinion on compliance with those provisions of laws, regulations, contracts and grant agreements, and we do not express such an opinion.

The results of our tests disclosed no instances of noncompliance or other matters required to be reported under Government Auditing Standards or OMB Bulletin No. 17-03.

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 control 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. 17-03 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 internal control 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 the 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. 17-03 that we deemed applicable to the AB’s financial statements for the fiscal year ended September 30, 2017. 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 the 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 the 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 the AB, OMB, and the U.S. 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 10, 2017


FINANCIAL STATEMENTS AND NOTES

UNITED STATES ACCESS BOARD BALANCE SHEET AS OF SEPTEMBER 30, 2017 AND 2016 (In Dollars)

  2017 2016

Assets:   

   

Intragovernmental

   
Fund Balance With Treasury (Note 2)  $1,902,247 $1,887,696
Accounts Receivable (Note 3) - 227,870

Total Intragovernmental 

1,902,247

2,115,566

Accounts Receivable, Net (Note 3) 4,483 10,703

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

189,208 242,010

Total Assets

2,095,938

2,368,279

Liabilities:   

 

 

Intragovernmental

   
Accounts Payable $267,531 $216,970
Other (Note 6)  42,265 41,828

Total Intragovernmental 

 309,796

258,798

Accounts Payable

 32,574

25,348

Other (Note 6) 438,510 443,328

Total Liabilities (Note 5)

780,880

727,474

Net Position:  

   

Unexpended Appropriations - Other Funds

$ 1,434,046

$1,709,916

Cumulative Results of Operations - Other Funds (118,988) (69,111)

Total Net Position

1,315,058

1,640,805

Total Liabilities and Net Position

2,095,938

2,368,279

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, 2017 AND 2017 (In Dollars)

  2017 2016

Program Costs: 

   

Gross Costs

$8,580,646 

$8,500,623

Less: Earned Revenue

(14,226) 

(21,936)

Net Program Costs

8,566,420

8,478,687

Net Cost of Operations (Note 8)

8,566,420

8,478,687

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, 2017 AND 2016 (In Dollars)

  2017 2016

Cumulative Results of Operations:  

 

 

Beginning Balances

$(69,111)

$(20,930)

Budgetary Financing Sources:  8,363,663 8,238,506
Appropriations Used    
Other Financing Sources (Non-Exchange):    
Imputed Financing Sources (Note 9) 152,880 192,000
Total Financing Sources 8,516,543 8,430,506
Net Cost of Operations (8,566,420) (8,478,687)

Net Change

(49,877)

(48,181)

Cumulative Results of Operations

(118,988)

(69,111)

Unexpended Appropriations:

   

Beginning Balances    

$1,709,916 

$1,963,275

Budgetary Financing Sources:

   

Appropriations Received

8,190,000 8,023,000
Other Adjustments (102,207) (37,853)
Appropriations Used (8,363,663) (8,238,506)

Total Budgetary Financing Sources

(275,870)

(253,359)

Total Unexpended Appropriations

1,434,046

1,709,916

Net Position

1,315,058

$1,640,805

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, 2017 AND 2016 (In Dollars)

  2017 2016

Budgetary Resources: 

   

Unobligated Balance Brought Forward, October 1

$683,669

$488,992

Recoveries of Prior Year Unpaid Obligations  293,849 185,492
Other changes in unobligated balance (101,422) (37,337)
Unobligated balance from prior year budget authority, net 876,096 637,147
Appropriations 8,190,000 8,023,000
Spending authority from offsetting collections 14,226 22,575

Total Budgetary Resources

$9,080,322

$8,682,722

Status of Budgetary Resources:

   

New obligations and upward adjustments (total)(Note 11)

$8,032,630

$7,999,053

Unobligated balance, end of year:

   
Apportioned, unexpired account (Note 2) 494,719 75,604
Expired unobligated balance, end of year 552,973 608,065

Unobligated balance, end of year (total)

1,047,692

683,669

Total Budgetary Resources

$9,080,322

$8,682,722

Change in Obligated Balance 

   
Unpaid Obligations:    
Unpaid Obligations, Brought Forward, October 1  1,214,730  1,664,725
New obligations and upward adjustments (Note 11) 8,032,630 7,999,053
Outlays (gross) (8,096,923) (8,263,557)
Recoveries of Prior Year Unpaid Obligations (293,849) (185,492)
Unpaid Obligations, End of Year (Gross) 856,588 1,214,730
Uncollected payments:    
Uncollected Customer Payments, Federal Sources, Brought Forward, October 1 (10,703) (15,000)
Change in Uncollected Payments, Federal Sources 8,670 4,297
Uncollected Customer Payments, Federal Sources, End of Year (2,033) (10,703)
Memorandum entries:    

Obligated Balance, Start of Year

$1,204,027

$1,654,022

Obligated Balance, End of Year (Note 2) 854,555 1,204,027
Budget Authority and Outlays, Net:    
Budget authority, gross $8,204,225 8,045,575
Actual offsetting collections (23,680) (27,388)
Change in Uncollected Ppayments, Federal Sources 8,670 4,297
Recoveries of prior year paid obligations 785 516

Budget Authority, net (total)

$8,190,000

8,023,000

Outlays, gross 

$8,096,923

8,263,557

Actual offsetting collections (23,680) (27,388)

Agency outlays, net

$8,073,243

$8,236,169

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

The Access Board is an independent Federal agency that promotes equality for people with disabilities through leadership in accessible design and the development of accessibility guidelines and standards.

Created in 1973 under section 502 of the Rehabilitation Act to ensure access to federally funded facilities, the Board now is a leading source of information on accessible design. The Board develops and maintains design criteria for the built environment, transit, vehicles, telecommunications equipment, medical diagnostic equipment and information technology. It also provides technical assistance and training on these requirements and on accessible design and continues to enforce accessibility standards that cover federally funded facilities.

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 and the Government Management Reform Act of 1994. 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, State and local governments, private organizations, 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. Under 29 USC 792 (g)(1)(B), the Access Board is authorized to seek reimbursement for expenses related to accessibility training it provides to other Federal agencies, State and local governments, and other organizations.

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.

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 2017 and 2016 to the extent directed by accounting standards.

O. Reclassification

Certain fiscal year 2016 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, 2017 and 2016 were as follows:

  2017 2016

Fund Balances:

   

Appropriated Funds

$1,902,247

$1,887,696

Total

$1,902,247

$1,887,696

Status of Fund Balance with Treasury:    

 

 

Unobligated Balance

   
  Available 494,719 75,604
  Unavailable 552,973 608,065
Obligated Balance Not Yet Disbursed 854,555 1,204,027

Total

$1,902,247

$1,887,696

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, NET

  2017 2016

Intragovernmental  

 

 

Accounts Receivable

$-

$227,870

Total Intragovernmental Accounts Receivable  - 227,870
With the Public    
Accounts Receivable  4,483 10,703
Total Public Accounts Receivable  4,483 10,703

Total Accounts Receivable

$4,483

$238,573

The accounts receivable is primarily 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, 2017 and 2016.

 

NOTE 4. PROPERTY, EQUIPMENT, AND SOFTWARE, NET

Schedule of Leasehold Improvement as of September 30, 2017

Major Class Acquisition Cost Accumulated Depreciation Net Book Value
Building

$475,220

$286,012

$189,208

Total

$475,220

$286,012

$189,208

Schedule of Leasehold Improvement as of September 30, 2016

Major Class Acquisition Cost Accumulated Depreciation Net Book Value
Building

$475,220

$233,210

$242,010

Total

$475,220

$233,210

$242,010

 

 

NOTE 5. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

The liabilities on Access Board’s Balance Sheet as of September 30, 2017 and 2016, 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.

  2017 2016

Intragovernmental – FECA

$5,837

$5,837

Unfunded Leave 302,258 305,283
Total Liabilities Not Covered by Budgetary Resources 308,095 311,120
Total Liabilities Covered by Budgetary Resources 472,785 416,354

Total Liabilities

$780,880

$727,474

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, 2017 were as follows:

  Current Non Current Total

Intragovernmental 

 

 

 

  FECA Liability

$5,837

--

$5,837

  Payroll Taxes Payable

36,428

--

36,428

Total Intragovernmental Other Liabilities

42,265

--

42,265

With the Public

     
  Payroll Taxes Payable 8,794 -- 8,794
  Accrued Funded Payroll and Leave 127,458 -- 127,458
  Unfunded Leave 302,258 -- 302,258
Total Public Other Liabilities 438,510 -- 438,510

Other liabilities account balances as of September 30, 2016 were as follows:

  Current Non Current Total

Intragovernmental 

     

  FECA Liability

$--

$5,837

$5,837

  Payroll Taxes Payable

35,991

--

35,991

Total Intragovernmental Other Liabilities

35,991

$5,837

41,828

With the Public

     
  Payroll Taxes Payable 8,985 -- 8,985
  Accrued Funded Payroll and Leave 129,060 -- 129,060
  Unfunded Leave 305,283 -- 305,283
Total Public Other Liabilities 443,328 -- 443,328

 

 

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 Year Totals
2018 521,712

Total Future Payments

$521,712

 

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:

  2017 2016

Program Costs  

 

 

  Intragovernmental Costs

$4,089,430

$3,822,312

  Public Costs 4,491,216 4,678,311

Total Program Costs 

8,580,646

8,500,623

  Public Earned Revenue

(14,226)

(21,936)

Total Net Costs

$8,566,420

$8,478,687

 

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 benefits are the responsibility of the administering agency, the Office of Personnel Management. For the years ending September 30, 2017 and 2016, imputed financing were as follows:

  2017 2016

Office of Personnel Management

$152,880

$192,000

Total Imputed Financing Sources

$152,880

$192,000

 

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

The President’s Budget that will include fiscal year 2017 actual budgetary execution information has not yet been published. The President’s Budget is scheduled for publication in February 2018 and can be found at the OMB Web site: http://www.whitehouse.gov/omb/. The 2018 Budget of the United States Government, with the "Actual" column completed for 2016, has been reconciled to the Statement of Budgetary Resources and there were no material differences.

For the Fiscal Year Ended September 30, 2016

FY 2016  Budgetary Resources Obligations Incurred Net Outlays
Statement of Budgetary Resources

$9,000,000

$8,000,000

$8,000,000

Unboligated Balance Not Available (1,000,000)    
Budget of the U.S. Government

$8,000,000

$8,000,000

$8,000,000

 

NOTE 11. APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

Obligations incurred and reported in the Statement of Budgetary Resources in 2017 and 2016 consisted of the following:

  2017 2016

Direct Obligations, Category A 

$8,014,952

$7,967,593

Reimbursable Obligations, Category A

17,678

31,460

Total Obligations Incurred

$8,032,630

$7,999,053

Category A apportionments distribute budgetary resources by fiscal quarters.

 

NOTE 12. UNDELIVERED ORDERS AT THE END OF THE PERIOD

For the Years ended September 30, 2017 and 2016, undelivered orders amounted to $383,804 and $1,026,246 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.

  2017 2016

Resources Used to Finance Activities        

 

 

Budgetary Resources Obligated

   
  Obligations Incurred $8,032,630 $7,999,053
  Spending Authority from Offsetting Collections and Recoveries (308,859) (208,583)

Obligations Net of Offsetting Collections and Recoveries

7,723,771

7,790,470

Other Resources

   
  Imputed Financing from Costs Absorbed by Others 152,880 192,000

  Net Other Resources Used to Finance Activities

152,880

192,000

Total Resources Used to Finance Activities

7,876,651

7,982,470

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

630,747

453,479

Total Resources Used to Finance the Net Cost of Operations

8,507,398

8,435,949

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

59,022

42,738

Net Cost of Operations

$8,566,420

$8,478,687