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UUNNIITTEEDD SSTTAATTEESS AACCCCEESSSS BBOOAARRDD

Advancing Full Access and Inclusion for All

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Performance and Accountability Report 2018

United States Access Board Performance and Accountability Report

Independent Auditor's Report and Financial Statements

for Fiscal Years Ended September 30, 2018 and 2017

Prepared By Brown & Company CPAs, PLLC 

November 9, 2018

TABLE OF CONTENTS

AGENCY HEAD MESSAGE

MANAGEMENT DISCUSSION AND ANALYSIS

INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS

FINANCIAL STATEMENTS AND NOTES

November 9, 2018

I am pleased to present the Access Board’s Performance and Accountability Report for Fiscal Year 2018. 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 2018 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 M. Capozzi 

Executive Director

U.S. ACCESS BOARD MANAGEMENT DISCUSSION AND ANALYSIS FISCAL YEAR 2018

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 (ADA), the Architectural Barriers Act (ABA), 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 establishing standards for accessible medical diagnostic equipment.

Under the Help America Vote Act, the Access Board serves on the Election Assistance Commission’s (EAC) Board of

Advisors and Technical Guidelines Development Committee, which assist the EAC in developing voluntary guidelines for

voting systems, including accessibility for people with disabilities. In addition, under the Food and Drug Administration
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Safety and Innovation Act, we developed best practices on providing

accessible information on prescription drug container labels for individuals who are blind or visually impaired.

The Access Board enforces the 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, developed in 2017, 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 2018 Results – Rulemaking

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

Direct Final Rule on Information and Communication Technology

On January 22, 2018, we issued a correction to our updated accessibility requirements for Information and

Communication Technology (ICT) to restore provisions on TTY access that were inadvertently omitted. The action

applies to the final rule the Board published in January 2017 to jointly refresh its Section 508 standards for ICT in the

federal sector and its Section 255 guidelines for telecommunications equipment.

The original Section 508 standards and Section 255 guidelines required that devices with two- way voice communication

support use of TTY devices, which provide text communication across phone connections for persons with hearing or

speech impairments. In its ICT update, the Board had proposed replacing this provision with a requirement for real-time

text (RTT) functionality, a new technology with significant advantages over TTYs. In finalizing the rule, however, the

Board chose to reserve the RTT requirement because the Federal Communications Commission had initiated its own

rulemaking to address RTT functionality. In doing so, the Board intended to add the original TTY provision back into the

rule, but the necessary language was unintentionally left out. The correction notice restores the TTY requirement with
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minor editorial changes for consistency with the new format and terminology of the updated requirements and corrects

two typographical errors in other sections of the rule.

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

This rulemaking will update the 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

provided its final report in July 2015. The next step is an advance notice of proposed rulemaking (ANPRM) planned for

late FY 2018. Compliance with any revised rail vehicles guidelines would not be required until they are adopted by DOT

in a separate rulemaking.

Self-Service Transaction Machines

We have worked collaboratively with the Departments of Justice 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, the Department of Transportation (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 section 508 requirements. The first step for

this rulemaking is an ANPRM to help determine scoping requirements for self-service transaction machines.

Public Rights-of-Way and Shared Use Paths

The Board is developing 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 public rights-ofway guidelines will cover pedestrian access to sidewalks and streets,

including crosswalks, curb ramps, street furnishings, pedestrian signals, parking, and other components of public rightsofway. 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.
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FY 2018 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 International Code Council (ICC) Consensus

Committee on Accessible and Usable Buildings and Facilities, ICC (ASC A117); 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); the American Society for Testing and Materials (ASTM) Committee on Playground

Surfacing Systems; and the Rehabilitation Engineering and Assistive Technology Society of North America (RESNA)

Standards Committee on Cognitive Accessibility.

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 Board of

Advisors, which provide recommendations to the Election Assistance Commission (EAC) under the Help America Vote

Act. We continue to work with the EAC in the development of updated Voluntary Voting System Guidelines (VVSG). The

VVSG are a set of specifications and requirements against which voting systems can be tested to determine if the

systems meet required standards. The EAC adopted the original VVSG 1.0 in December 2005. In March 2015, version

1.1 of the VVSG was adopted. This new version is a complete rewrite of the 2005 guidelines and addresses the next

generation of voting systems. The guidelines are voluntary. States may decide to adopt them entirely or in part. Almost

immediately following the adoption of VVSG 1.1, a public working group process was developed to help inform the

development of the next iteration of voluntary voting system guidelines, VVSG 2.0. A draft of the VVSG 2.0 is being

circulated by the EAC with an anticipated adoption in 2018.

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.

While the Access Board was in the process of updating its ICT accessibility requirements, a similar process began in

Europe to create the first European ICT accessibility standards. Beginning in 2005, the Access Board and the European

Commission began to work closely to harmonize ICT accessibility requirements. In early 2014, the three European

standardization organizations – European Telecommunications Standards Institute (ETSI); European Committee for

Standardization (CEN); and, the European Committee for Electrotechnical Standardization (CENELEC) – published the

first European specifications on e-accessibility for public ICT procurements, EN 301 549, “Accessibility requirements

suitable for public procurement of ICT products and services in Europe”.
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The current European standard is largely harmonized with our 2011 advance notice of proposed rulemaking. However,

since the European standard was finalized, we issued a notice of proposed rulemaking in February 2015 and a final rule

in January 2017 updating our ICT standards and guidelines. We have been working since publication of our final rule

with a European Joint Wo

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 we issue. Our customers include architects, builders, designers, technology companies, 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 numerous 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 animations, and 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 our 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. On the website, we provide downloadable animations illustrating the rationale behind

the guidelines and standards showing how accessible features are used by individuals with disabilities. We also

maintain a YouTube channel and Twitter account.

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 these existing

partnerships and establish new partnerships with customer groups to disseminate information about the Access Board’s

rulemaking.

FY 2018 Results

In July 2018, we released a new animation on accessible sales and service counters as part of our online guide to

standards issued under the ADA and the ABA. The 12-minute animated film reviews and illustrates requirements in the

standards for sales and service counters and clarifies common sources of confusion. It covers access to teller and

service windows, queues and waiting lines, check-out aisles, food service lines, self-service shelves, and food and

beverage dispensers. The animation is the latest in a series we produced. Other animations address: wheelchair

maneuvering; entrances and doors; toilet rooms; bathing facilities; protruding objects; parking and passenger loading

zones; and signs. 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
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application and scoping, building blocks, accessible routes, accessible means of egress, parking and passenger loading

zones, and stairways.

Planned are technical guides and animations covering Chapters 6 and 7 of the standards. The Chapter 6 guides will

address plumbing elements and facilities including drinking fountains,grab bars, washing machines and clothes dryers,

and saunas and steam rooms. The Chapter 7 guides will address communication elements and features including fire

alarm systems, telephones, detectable warnings, assistive listening systems, automatic teller machines and fare

machines, and two-way communication systems. 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.

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.

Sessions in FY 2018 for built environment issues included: Hospitals and Medical Care Facilities; Harmonization between

the ADA Standards and the IBC/ANSI A117.1; Frontier Accessibility Issues; Accessible Alterations; Outdoor Developed

Areas; Open Q & A; Accessible Shared Streets: Notable Practices and Considerations for Accommodating Pedestrians

with

Vision Disabilities; Recreation Facilities; Accessible Airport Terminals; Transportation Facilities; Open Q & A; and, Federal

Facilities and the Architectural Barriers Act Accessibility

Standards.

Sessions in FY 2018 on information and communication technology issues included: W3C WCAG 2.0 Resources; A

Roadmap for Transitioning to the Revised 508 Standards; Accessibility of Electronic Content; Putting the Revised 508

Standards into Practice for Procurement; How to Update Agency Policies for the Revised Section 508 Standards; and,

Incorporation of Accessibility into the ICT Lifecycle.

In FY 2018, we conducted 18 webinars that were attended by approximately 8,094 people.

We responded to 10,933 customer inquiries and conducted 52 training sessions that were attended by approximately

6,136 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 1.41 million unique visitors looking at 3.27 million pages. We also distributed six issues of

Access Currents, a free newsletter we issue every other month by e-mail. Our Twitter page -- @AccessBoard – also

provides a good method of communicating with our customers; we currently have 1,367 followers. Our GovDelivery

email distribution system now has 30,787 subscribers – an increase of 11% from the previous year. Subscriptions to

various news feeds increased by nearly 10% to 80,894. We livestream all our Board meetings as well and had 223 live

remote viewers this year.

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
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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 or how to apply them.

For covered buildings where corrective action is required, we have a 100% compliance rate.

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 2018 Results - ABA Compliance

During FY 2018, we received 148 new complaints, and closed 133 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 complaints closed during FY 2018, 43 were closed following our investigations

and the completion of corrective actions by the relevant agencies. We resolved many existing complaints with the

support of other federal agencies. This included holding bi-monthly conference calls with senior leaders from the

General Services Administration and other agencies. Although we did not have authority in the other complaints, we

responded to the complainants, usually by referring them to the appropriate enforcement agency. In addition, we

referred another 26 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. The survey is voluntary, and

respondents may respond anonymously, or provide their name and complaint number if they wish.

We continue to refine program processes based on performance measures developed earlier to better increase efficiency

in the operation of the compliance and enforcement program. We consider the input we receive from our Customer

Satisfaction Survey to assist us in these efforts. To make the survey easier to use for customers, and to expedite the

processing and refine the recordkeeping for completed surveys, we converted it from a paper survey to an online survey

platform. In addition, we continue to update and revise our software system for managing and tracking ABA complaints

to optimize system performance and further expedite complaint handling.

We continue to work with the Department of Defense, Postal Service, and the General Services Administration and

agencies covered by its accessibility standards to ensure that covered facilities comply with requirements in the ABA

standards. And, we continue to work with the Department of Housing and Urban Development to encourage their

adoption of accessibility standards under the ABA.

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
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travelled to Phoenix, AZ 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 2018, Access Board

public members and staff have met with representatives from: American Foundation for the Blind; Amtrak; Federal

Communications Commission; International Parking Institute; National Institute on Disability, Independent Living, and

Rehabilitation Research; and, the Trace Research & Development Center.

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.One of the ways we are doing this is through a new Access Board YouTube channel launched in April 2018 to

share our already developed animations and to distribute new videos on accessibility issues.

We also meet with delegations from around the world (in cooperation with the Department of State’s International

Visitor Leadership Program) to spread the word about accessibility and the Access Board’s programs. This year we met

with groups from: Russia, Lebanon, Indonesia, Switzerland, and Japan. Afghanistan, Argentina, Australia, Bahrain,

Brazil, Ghana, India, Israel,Nigeria, Philippines, Rwanda, Sierra Leone, Sri Lanka.

We conducted a day-long workshop in November comparing how building accessibility is addressed in Australia and the

U.S. The workshop featured presentations and a dialogue by experts on how accessibility to the built environment is

addressed and enforced in both nations.

We also held “roundtable discussions” with various groups this year on discrete accessibility issues including the

Transportation Security Administration on the agency’s initiatives to improve passenger screening processes and

communication with travelers with disabilities; Aira Wearable Smart Glasses; Results of Rehabilitation Engineering

Research Center on Accessible Public Transportation Studies on Bus Ramp Slope and Wheelchair Securement; Accessible

Exhibitions, Designing for Inclusion from Concept Through Installation; accessible pedestrian technology systems;

Information Meeting on Assembly Areas; and visits to the Thomas Jefferson Memorial and Museum of the Bible.

In September, we celebrated the 50th anniversary of the passage of the Architectural Barriers Act of 1968with a panel

of guest speakers and the unveiling of an exhibit on the law and its impacts at a public meeting and reception; the

event was streamed live online.

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

The Access Board operates in a stable environment and expects 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. In the 2017

Federal Employee Viewpoint Survey, there were six small agencies with fewer than 1,000 employees that saw the

greatest upticks in employee satisfaction over the past year; the Access Board was one of the six with a 10- point

increase over the previous year.

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.

The Board’s regulatory plan anticipated completion of final rules for public rights-of-way and for passenger vessels.

However, with the issuance in January 2017 of Executive Order 13771 that requires for every one new regulation

issued, at least two prior regulations be identified for elimination – we had to evaluate our regulatory plan. As a result,

we do not plan any further action on the public rights-of-way or passenger vessels rules but do plan to initiate

rulemaking to revise and update requirements for rail vehicles and begin the process to add new requirements for selfservice transaction machines through advance notices of proposed rulemaking.
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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 controls and ensure compliance with applicable laws and

regulations in accordance with Office of Management and Budget (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, 2018, was operating effectively and no material weaknesses were found in the design or operation of the

internal controls.

We assessed the effectiveness of internal controls 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 A123. Based on the results of this evaluation, we can provide reasonable assurance that our internal control over

financial reporting as of September 30, 2018, 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, 2018 AND 2017

Prepared By

Brown & Company CPAs and Management Consultants, PLLC

November 9, 2018

Access Board 

Washington, D.C.

INDEPENDENT AUDITOR’S REPORT

United States Access Board

Washington, D.C.

In our audits of the fiscal years 2018 and 2017 financial statements of the U.S. Access Board (USAB), we

found

USAB’s financial statements as of and for the fiscal years ended September 30, 2018, and 2017, are presented fairly,

in all material respects, in accordance with U.S. generally accepted accounting principles;

no material weaknesses in internal control over financial reporting based on the limited procedures we performed;

and

no reportable noncompliance for fiscal year 2018 with provisions of applicable laws, regulations, contracts, and grant

agreements we tested.

The following sections discuss in more detail (1) our report on the financial statements, which includes required

supplementary information (RSI) and other information included with the financial statements; (2) our report on
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internal control over financial reporting; and (3) our report on compliance with laws, regulations, contracts, and grant

agreements.

Report on the Financial Statements

In accordance with the provisions of Accountability of Tax Dollars Act of 20002 (ATDA) (Pub. L. No. 107-289), we have

audited USAB’s financial statements. USAB’s financial statements comprise the balance sheets as of September 30,

2018, and 2017; the related statements of net cost, changes in net position, and budgetary resources for the fiscal

years then ended; and the related notes to the financial statements.

We conducted our audits in accordance with U.S. generally accepted government auditing standards. We believe that

the audit evidence we obtained is sufficient and appropriate to provide a basis for our audit opinions.

Management’s Responsibility

USAB’s management is responsible for (1) the preparation and fair presentation of these financial statements in

accordance with U.S. generally accepted accounting principles; (2) preparing, measuring, and presenting the RSI in

accordance with U.S. generally accepted accounting principles; (3) preparing and presenting other information included

in documents containing the audited financial statements and auditor’s report, and ensuring the consistency of that

information with the audited financial statements and the RSI; and (4) maintaining effective internal control over

financial reporting, including 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 audits. U.S. generally accepted

government auditing standards require that we plan and perform the audit to obtain reasonable assurance about

whether the financial statements are free from material misstatement. We are also responsible for applying certain

limited procedures to RSI and other information included with the financial statements.

An audit of financial statements 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

auditor’s 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 of financial statements also involves evaluating the appropriateness of the accounting

policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating

the overall presentation of the financial statements. Our audits also included performing such other procedures as we

considered necessary in the circumstances.

Opinion on Financial Statements

In our opinion, USAB’s financial statements present fairly, in all material respects, USAB’s financial position as of

September 30, 2018, and 2017, and its net cost of operations, changes in net position, and budgetary resources for the

fiscal years then ended in accordance with U.S. generally accepted accounting principles.

Other Matters

Required Supplementary Information

U.S. generally accepted accounting principles issued by the Federal Accounting Standards Advisory Board (FASAB)

require that the RSI be presented to supplement the financial statements. Although the RSI is not a part of the financial

statements, FASAB considers this information to be an essential part of financial reporting for placing the financial

statements in appropriate operational, economic, or historical context. We have applied certain limited procedures to

the RSI in accordance with U.S. generally accepted government auditing standards, which consisted of inquiries of

management about the methods of preparing the RSI and comparing the information for consistency with

management’s responses to the auditor's inquiries, the financial statements, and other knowledge we obtained during
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the audit of the financial statements, in order to report omissions or material departures from FASAB guidelines, if any,

identified by these limited procedures. We did not audit and we do not express an opinion or provide any assurance on

the RSI because the limited procedures we applied do not provide sufficient evidence to express an opinion or provide

any assurance.

Other Information

USAB’s other information contains a wide range of information, some of which is not directly related to the financial

statements. This information is presented for purposes of additional analysis and is not a required part of the financial

statements or the RSI. We read the other information included with the financial statements in order to identify material

inconsistencies, if any, with the audited financial statements. Our audit was conducted for the purpose of forming an

opinion on USAB’s financial statements. We did not audit and do not express an opinion or provide any assurance on the

other information.

Report on Internal Control over Financial Reporting

In connection with our audits of USAB’s financial statements, we considered USAB’s internal control over financial

reporting, consistent with our auditor's responsibility discussed below. We performed our procedures related to USAB’s

internal control over financial reporting in accordance with U.S. generally accepted government auditing standards.

Management’s Responsibility

USAB’s management is responsible for maintaining effective internal control over financial reporting, including 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

In planning and performing our audit of USAB’s financial statements as of and for the year ended September 30, 2018,

in accordance with U.S. generally accepted government auditing standards, we considered the USAB’s internal control

over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances for the

purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the

effectiveness of USAB’s internal control over financial reporting. Accordingly, we do not express an opinion on USAB’s

internal control over financial reporting. We are required to report all deficiencies that are considered to be significant

deficiencies or material weaknesses. We did not consider all internal controls relevant to operating objectives, such as

those controls relevant to preparing performance information and ensuring efficient operations.

Definition and Inherent Limitations of Internal Control over Financial Reporting

An entity’s internal control over financial reporting is a process effected by those charged with governance,

management, and other personnel, the objectives of which are to provide reasonable assurance that (1) transactions

are properly recorded, processed, and summarized to permit the preparation of financial statements in accordance with

U.S. generally accepted accounting principles, and assets are safeguarded against loss from unauthorized acquisition,

use, or disposition, and (2) transactions are executed in accordance with provisions of applicable laws, including those

governing the use of budget authority, regulations, contracts, and grant agreements, noncompliance with which could

have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent, or detect and correct,

misstatements due to fraud or error.

Results of Our Consideration of Internal Control over Financial Reporting

Our consideration of internal control was for the limited purpose described above, and was not designed to identify all

deficiencies in internal control that might be material weaknesses and significant deficiencies or to express an opinion

on the effectiveness of USAB’s internal control over financial reporting. Given these limitations, during our audit, we did

not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses.

However, material weaknesses may exist that have not been identified.

Intended Purpose of Report on Internal Control over Financial Reporting
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The purpose of this report is solely to describe the scope of our consideration of USAB’s internal control over financial

reporting and the results of our procedures, and not to provide an opinion on the effectiveness of the USAB’s internal

control over financial reporting. This report is an integral part of an audit performed in accordance with U.S. generally

accepted government auditing standards in considering internal control over financial reporting. Accordingly, this report

on internal control over financial reporting is not suitable for any other purpose.

Report on Compliance with Laws, Regulations, Contracts, and Grant Agreements

In connection with our audits of USAB’s financial statements, we tested compliance with selected provisions of

applicable laws, regulations, contracts, and grant agreements consistent with our auditor’s responsibility discussed

below. We caution that noncompliance may occur and not be detected by these tests. We performed our tests of

compliance in accordance with U.S. generally accepted government auditing standards.

Management’s Responsibility

USAB’s management is responsible for complying with laws, regulations, contracts, and grant agreements applicable to

USAB.

Auditor’s Responsibility

Our responsibility is to test compliance with selected provisions of applicable laws, regulations, contracts, and grant

agreements applicable to USAB that have a direct effect on the determination of material amounts and disclosures in

USAB’s financial statements, and perform certain other limited procedures. Accordingly, we did not test compliance with

all laws, regulations, contracts, and grant agreements applicable to USAB.

Results of Our Tests for Compliance with Laws, Regulations, Contracts, and Grant Agreements

Our tests for compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements

disclosed no instances of noncompliance for fiscal year 2018 that would be reportable under U.S. generally accepted

government auditing standards. However, the objective of our tests was not to provide an opinion on compliance with

laws, regulations, contracts, and grant agreements applicable to USAB. Accordingly, we do not express such an opinion.

Intended Purpose of Report on Compliance with Laws, Regulations, Contracts, and Grant Agreements

The purpose of this report is solely to describe the scope of our testing of compliance with selected provisions of

applicable laws, regulations, contracts, and grant agreements, and the results of that testing, and not to provide an

opinion on compliance. This report is an integral part of an audit performed in accordance with U.S. generally accepted

government auditing standards in considering compliance. Accordingly, this report on compliance with laws, regulations,

contracts, and grant agreements is not suitable for any other purpose.

Brown & Company (signed)

Largo, Maryland

November 9, 2018

FINANCIAL STATEMENTS AND NOTES

UNITED STATES ACCESS BOARD BALANCE SHEET AS OF SEPTEMBER 30, 2018 AND 2017(In Dollars)

2018 2017

Assets: 

Intragovernmental

Fund Balance With Treasury (Note 2) $2,741,963 $1,902,247

Other (Note 5) 437,164 -

Total Intragovernmental 
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1,902,247Accounts Receivable, Net (Note 3) 4,034 4,483

Property, Equipment, and Software, Net (Note 4) 136,406 189,208

Total Assets $3,319,567 $2,095,938

Liabilities: 

Intragovernmental

Accounts Payable $58,198 $267,531

Other (Note 7) 38,994 42,265

Total Intragovernmental 97,192 309,796

Accounts Payable 10,173 32,574

Other (Note 7) 384,842 438,510

Total Liabilities (Note 6) 492,207 780,880

Net Position: 

Unexpended Appropriations - Other Funds $2,956,304 $ 1,434,046

Cumulative Results of Operations - Other Funds (128,944) (118,988)

Total Net Position 2,827,360 1,315,058

Total Liabilities and Net Position $3,319,567 $2,095,938

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, 2018

AND 2017 (In Dollars)

2018 2017

Program Costs: 

Gross Costs $6,703,936 $8,580,646

Less: Earned Revenue (19,176) (14,226)

Net Program Costs 6,684,760 8,566,420

Net Cost of Operations (Note 12) 6,684,760 8,566,420

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, 2018 AND 2017(In Dollars)

2018 2017

Unexpended Appropriations:

Beginning Balances $1,434,046 $1,709,916
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Budgetary Financing Sources:

Appropriations Received 8,190,000 8,190,000

Other Adjustments (221,999) (102,207)

Appropriations Used (6,445,743) (8,363,663)

Total Budgetary Financing Sources 1,522,258 (275,870)

Total Unexpended Appropriations 2,956,304 1,434,046

Cumulative Results of Operations: 

Beginning Balances $(118,988) $(69,111)

Budgetary Financing Sources:

Appropriations Used 6,445,743 8,363,663

Other Financing Sources (Non-Exchange):

Imputed Financing Sources 229,061 152,880

Total Financing Sources 6,674,804 8,516,543

Net Cost of Operations (6,684,760) (8,566,420)

Net Change (9,956) (49,877)

Cumulative Results of Operations (128,944) (118,988)

Net Position 2,827,360 1,315,058

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, 2018 AND 2017 (In Dollars)

2018 2017

Budgetary Resources:

Unobligated balance from prior year budget authority, net $930,213 $876,096

Appropriations 8,190,000 8,190,000

Spending authority from offsetting collections 15,142 14,226

Total Budgetary Resources $9,135,355 $9,080,322

Memorandum (non-add) entries:

Net adjutstments to unobligated balance brought forward, Oct. 1 (1,273,881) (840,004)

Status of Budgetary Resources:

New obligations and upward adjustments (total)(Note 10) $8,506,990 $8,032,630

Unobligated balance, end of year:

Apportioned, unexpired account 59,400 494,719

Expired unobligated balance, end of year 568,965 552,973

Unobligated balance, end of year (total) 628,365 1,047,692

Total Budgetary Resources $9,135,355 $9,080,322

Outlays, net:

Agency outlays, net $7,128,285 $8,073,243

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

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.
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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
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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
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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, 2018 and 2017were as follows:

2018 2017

Status of Fund Balance with Treasury: 

Unobligated Balance

 Available $59,400 494,719

 Unavailable 568,965 552,973

Obligated Balance Not Yet Disbursed 2,113,598 854,555

Total $2,741,963 $1,902,247

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

2018 2017

With the Public

Accounts Receivable 4,034 4,483

Total Public Accounts Receivable 4,034 4,483

Total Accounts Receivable $4,034 $4,483

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, 2018 and

2017.

NOTE 4. PROPERTY, EQUIPMENT, AND SOFTWARE, NET

Schedule of Leasehold Improvement as of September 30, 2018
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Major Class Acquisition Cost Accumulated Amortization/ Depreciation Net Book Value

Building $475,220 $338,814 $136,406

Total $475,220 $338,814 $136,406

Schedule of Leasehold Improvement as of September 30, 2017

Major Class Acquisition Cost Accumulated Amortization/ Depreciation Net Book Value

Building $475,220 $286,012 $189,208

Total $475,220 $286,012 $189,208

NOTE 5. OTHER ASSETS

Other assets account balances as of September 30, 2018 and 2017

2018 2017

Intragovernmental 

Advances and Prepayments $437,164 $ -

Total Intragovernmental Other Assets $437,164 $ -

Access Board began posting NBC Administrative Office procurement orders as prepayments in 2018.

NOTE 6. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

The liabilities on Access Board’s Balance Sheet as of September 30, 2018 and 2017, 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.

2018 2017

Intragovernmental – FECA $5,837 $5,837

Unfunded Leave 263,547 302,258

Total Liabilities Not Covered by Budgetary Resources 269,384 308,095

Total Liabilities Covered by Budgetary Resources 222,823 472,785

Total Liabilities $492,207 $780,880

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 7. OTHER LIABILITIES
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Other liabilities account balances as of September 30, 2018 were as follows:

Current Non Current Total

Intragovernmental 

 FECA Liability $5,837 -- $5,837

 Payroll Taxes Payable 33,157 -- 33,157

Total Intragovernmental Other Liabilities 38,994 --

38,994With the Public

 Payroll Taxes Payable 5,261 -- 5,261

 Accrued Funded Payroll and Leave 116,034 -- 116,034

 Unfunded Leave 263,547 -- 263,547

Total Public Other Liabilities 384,842 -- 384,842

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

NOTE 8. LEASES

Operating Leases

Access Board occupies office space under a lease agreement with GSA that is accounted for as an operating lease in

Washington, DC. Access Board’s lease expired on June 30, 2018, and GSA granted a lease extension through December

31, 2021, while it continues to evaluate space options for a follow on lease. Access Board has committed to a new lease

period, running from January 1, 2022 through December 31, 2036 with a location yet to be identified. 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

2019 $679,273

2020 686,729

2021 694,409

Total Future Payments $2,060,411
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NOTE 9. 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 2019 and can be found at the OMB Web

site: http://www.whitehouse.gov/omb/. The 2019 Budget of the United States Government, with the "Actual"

column completed for 2017, has been reconciled to the Statement of Budgetary Resources and there were no material

differences.

FY 2017 Budgetary

Resources

Obligations

Incurred

Distributed 

Offsetting

Receipts

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 10. APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

Obligations incurred and reported in the Statement of Budgetary Resources in 2018 and 2017consisted of the following:

2018 2017

Direct Obligations, Category A $8,489,247 $8,014,952

Reimbursable Obligations, Category A 17,743 17,678

Total Obligations Incurred $8,506,990 $8,032,630

Category A apportionments distribute budgetary resources by fiscal quarters.

NOTE 11. UNDELIVERED ORDERS AT THE END OF THE PERIOD

As of September 30, 2018, budgetary resources obligated for undelivered orders were as follows:

Federal Non-Federal Total

Paid Undelivered Orders $437,164 -- $437,164

Unpaid Undelivered Orders 1,842,799 47,975 1,890,774

Total Undelivered Orders 2,279,963 47,975 2,327,938

As of September 30, 2017, budgetary resources obligated for undelivered orders were as follows:

Federal Non-Federal Total
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U.S. Access Board

1331 F Street NW, Suite 1000

Washington, DC 20004-1111

Voice: (202) 272-0080 or (800) 872-2253

TTY: (202) 272-0082 or (800) 993-2822

Fax: (202) 272-0081

Contact Information

Paid Undelivered Orders -- -- --

Unpaid Undelivered Orders 339,750 44,054 383,804

Total Undelivered Orders 339,750 44,054 383,804 

NOTE 12. 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.

2018 2017

Resources Used to Finance Activities 

Budgetary Resources Obligated

 Obligations Incurred $8,506,990 $8,032,6303

 Spending Authority from Offsetting Collections and Recoveries (119,662) (308,859)

 Net Obligations 8,387,328 7,723,771

Other Resources

 Imputed Financing from Costs Absorbed by Others 229,061 152,880

 Net Other Resources Used to Finance Activities 229,061 152,880

Total Resources Used to Finance Activities 8,616,389 7,876,651

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

Operations

(1,982,429) 630,747

Total Resources Used to Finance the Net Cost of Operations 6,633,960 8,507,398

Components of the Net Cost of Operations That Will Not Require or 

Generate Resources in the Current Period:

50,800 59,022

Net Cost of Operations $6,684,760 $8,566,420
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