UNITED STATES ACCESS BOARD 

PERFORMANCE AND ACCOUNTABILITY REPORT, 

INDEPENDENT AUDITOR'S REPORT 

AND 

FINANCIAL STATEMENTS 

FOR THE FISCAL YEARS ENDED 

SEPTEMBER 30, 2016 AND 2015 

Prepared By 

Brown & Company CPAs and Management Consultants, PLLC 

November 12, 2016 

-------------------------- BR0~&COMPANY------------------------~ 

-------------CERTIFIED PUBLIC ACCOUNTANTS AND MANAGEMENT CONSULTANTS, PLLC ---------------"' 
~TEDSTATESACCESSBOARD 

PERFORMANCE AND ACCOUNTABILITY REPORT, 

INDEPENDENT AUDITOR'S REPORT 

AND 

FINANCIAL STATEMENTS 

FOR THE FISCAL YEARS ENDED 

SEPTEMBER 30, 2016 AND 2015 

TABLE OF CONTENTS 

AGENCY HEAD MESSAGE 

MANAGEMENT DISCUSSION AND ANALYSIS. .......................................................... 1 

FINANCIAL SECTION 

INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS ............ 11 

BALANCE SHEET ............................................................................................................... 15 

STATEMENT OF NET COST ............................................................................................. 16 

STATEMENT OF CHANGES IN NET POSITION ............................................................. 17 

STATEMENT OF BUDGETARY RESOURCES .. ......... ......... ......... ......... ......... . 18 

NOTE TO THE FINANCIAL STATEMENTS ................................................... 19 

------

============~~~~~~ CERTIFIED PUBLIC ACCOUNTANTS BROWN &CAND MANAGEMENT MPANY ~======~~------------ CONSULTANTS, PLLC------~ ' 
20004-1 1 1 1

Voice

202-272-0080

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202-272-0082

Fax

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Webwww.access-board.gov

I am pleased to present the Access Board

s Performance and Accountability

Report for Fiscal Year 2016. This report provides key information on the

Access Board's progress in meeting its missions and managing its financialresponsibilities. This agency has a proud history of serving the public through

its programs devoted to accessibility for people with disabilities.Fiscal Year 2016 was a year of continuing success. The Access Board

continues to develop accessibility requirements, provide technical assistanceand trainiirg, and enforces access requirements for the Federal government.We will continue to strive for excellence to fuIfilI our responsibilities to

provide accessibility for people with disabilities.

Sincerely,

Executi

A FEDERAL AGENCY COMMITTED TO ACCESSIBLE DESIGN
US Access Board

Washington, DC

Management Discussion and Analysis

Performance Accountability Report

OCTOBER 2016
2

U.S. ACCESS BOARD

MANAGEMENT DISCUSSION AND ANALYSIS

FISCAL YEAR 2016

INTRODUCTION

The Board was established in 1973 under section 502 of the Rehabilitation Act and is the only 

federal agency whose primary mission is accessibility for people with disabilities. The Board is 

responsible for developing guidelines under the Americans with Disabilities Act, the 

Architectural Barriers Act, and the Communications Act for ensuring that buildings and 

facilities, transportation vehicles, and telecommunications equipment covered by these laws are 

readily accessible to and usable by people with disabilities. The Board is also responsible for 

developing standards under the Rehabilitation Act for accessible electronic and information 

technology procured by federal agencies and standards for accessible medical diagnostic 

equipment.

Under the Help America Vote Act, the Board serves on the Board of Advisors and the Technical 

Guidelines Development Committee, which assist the Election Assistance Commission in 

developing voluntary guidelines for voting systems, including accessibility for people with 

disabilities. In addition, under the 2012 Food and Drug Administration Safety and Innovation 

Act, the Board developed best practices on access to information on prescription drug container 

labels for individuals who are blind or visually impaired.

The Board enforces the Architectural Barriers Act and provides training and technical assistance 

on each of its guidelines and standards, and on a variety of other accessibility issues. 

Additionally, the Board maintains a research program that develops technical assistance 

materials and provides information needed for rulemaking.

The Board’s programs will result in accessible buildings and facilities, transportation vehicles, 

medical diagnostic equipment, telecommunications equipment, and information and 

communications technology across our country and, ultimately, the full economic and social 

integration of people with disabilities into our society. Achieving these results will depend not 

only on the Board’s activities, but also on the level of commitment and action taken by other 

federal agencies, State and local governments, and businesses that are required to comply with or 

enforce the various laws that guarantee the civil rights of people with disabilities.

The Access Board’s strategic plan includes a vision statement (advancing full access and 

inclusion for all) and a mission statement (lead the development, advancement, and 

implementation of accessibility through outreach, rulemaking (standards and guidelines) and 

education). The plan includes three goals:

• innovate, develop, and maintain accessibility requirements

• educate about accessibility

• enforce compliance with the Architectural Barriers Act
3

The Board has established long and short-range goals and annual objectives that describe the 

strategies it will implement to achieve the goals. In developing objectives and strategies for 

achieving its goals, the Board seeks to work together with its stakeholders toward common 

objectives. The Board’s plan is simple: establish guidelines and standards that are fair, 

reasonable, and derived from broad consensus among stakeholders; where the Board has 

enforcement responsibilities over federal agencies, assist those agencies to achieve full 

compliance; and involve its stakeholders in developing and disseminating materials and manuals 

that will help them understand and comply with our guidelines and standards.

INNOVATE, DEVELOP, AND MAINTAIN ACCESSIBILITY REQUIREMENTS

The Board will continue to develop and update accessibility guidelines and standards and work 

cooperatively with organizations that develop codes and standards affecting accessibility. We 

have the following two objectives for this program area:

 Complete pending rulemakings: Transportation Vehicles; Passenger Vessels; Public 

Rights-of-Way and Shared Use Paths; Medical Diagnostic Equipment; Information and 

Communication Technology; and Self-Service Transaction Machines.

 Improve the effectiveness and efficiency of the rulemaking process to ensure “state-ofthe-art” accessibility guidelines and standards.

FY 2016 Results – Rulemaking

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

Transportation Vehicles Guidelines Update (buses)

In November 2008, the Board released for public comment a second draft of revisions updating 

its accessibility guidelines for buses and vans covered by the Americans with Disabilities Act. 

The second draft was issued because the format had been significantly changed, provisions for 

over-the-road buses were added, and changes were made in response to comments on a first draft 

that was published in April 2007. In 2009, we contracted with the Volpe National 

Transportation Systems Center to assist the Board in finalizing the regulatory assessment for this 

rulemaking. A notice of proposed rulemaking (NPRM) to revise and update the accessibility 

guidelines for buses, over-the-road buses, and vans was published in July 2010. Two public 

hearings were held during the comment period that closed in November 2010. 

One important issue was raised after the close of the comment period. As a result, the Board reopened the comment period for additional public input related to the late comments. The 

commenters raised issues about the 1:6 ramp slope requirements and a new design that locates 

the shallower ramp partially inside the vehicle. This design constrains the maneuvering space 

within the vehicle at the top of the ramp and at the fare box and creates a grade break within the 
4

ramp run. During the extended comment period which ended in October 2102, the Board held 

two information meetings to gather input on these issues. 

We have moved forward with a final rule for the sections that have been vetted through public 

comment. The final rule was approved by the Board in May 2016 and was submitted to the 

Office of Management and Budget (OMB) for review. We received OMB comments and are 

working to address them. We expect to issue the final rule later this year.

Transportation Vehicles Guidelines Update (rail)

In 2010 we issued a notice of proposed rulemaking to revise and update our accessibility 

guidelines for buses, over-the-road buses, and vans. The NPRM noted that we would revise and 

update our accessibility guidelines for transportation vehicles that operate on fixed guideway 

systems (e.g., rapid rail, light rail, commuter rail, high speed, and intercity rail) at a future date. 

To begin the process of revising and updating our accessibility guidelines for transportation 

vehicles that operate on fixed guideway systems, we established a 23-member Rail Vehicles 

Access Advisory Committee in May 2013 to make recommendations for revisions and updates to 

the guidelines. The committee met for two years and provided its final report to the Board in July 

2015.

Passenger Vessels

On June 25, 2013, the Board released for public comment proposed guidelines for passenger 

vessels. Developed under the Americans with Disabilities Act (ADA), the guidelines provide 

design criteria for large vessels when newly constructed or altered to ensure that they are 

accessible to people with disabilities. The guidelines address various features of vessel 

accessibility and include provisions for onboard routes, vertical access between decks, doorways 

and coamings, toilet rooms, guest rooms, alarm systems, and other spaces and elements used by 

passengers. The Board’s guidelines apply to passenger vessels that are permitted to carry more 

than 150 passengers or more than 49 overnight passengers, all ferries, and certain tenders that 

carry 60 or more passengers. We received 66 comments, including 10 comments received 

during a public hearing held in July 2013. An ad hoc committee of Board members and staff are 

working to develop a final rule.

Public Rights-of-Way and Shared Use Paths

In 2009, we contracted with the Volpe National Transportation Systems Center to assist the 

Board in finalizing a regulatory assessment for the public rights-of-way rulemaking. An NPRM 

was published for public comment in July 2011. 

When the Board approved draft final accessibility guidelines for outdoor developed areas, 

coverage of shared use paths was deferred to a future rulemaking. Commenters on the outdoor 

developed areas rule had previously raised concerns about the need for differing guidelines for 

shared use paths. Commenters noted that shared use paths differ from trails and typically are 

located in more developed outdoor areas, as opposed to the more primitive trail settings. 
5

Unliketrails, they are designed to serve both bicyclists and pedestrians and are used for 

transportation and recreation purposes. 

In September 2010, the Board held a public information meeting in conjunction with the 

ProWalk/ProBike 2010 Conference. This meeting provided an opportunity for individuals with 

disabilities, designers of shared use paths, and others with expertise in this area to share 

information with the Board to assist in the development of new accessibility guidelines. The 

Board then published an advance notice of proposed rulemaking for shared use paths in March 

2011. 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 Board 

approved the text of the final rule in July 2015; a subsequent vote will take place to approve the 

entire rulemaking package, including the preamble to the final rule and final regulatory 

assessment.

Medical Diagnostic Equipment

We are developing accessibility standards for medical diagnostic equipment, including 

examination tables and chairs, weight scales, radiological equipment, and mammography 

equipment. The Patient Protection and Affordable Care Act requires the Board to issue these 

standards in consultation with the Food and Drug Administration. The standards are to address 

independent access to, and use of, equipment by people with disabilities to the maximum extent 

possible.

In July 2010, we held a public information meeting on this rulemaking to gather information 

from stakeholders, including consumers, equipment manufacturers, the health care industry, 

government agencies, and others with an interest in the new standards. 

A proposed rule was published in February 2012 and two public hearings were held. The 

commnt period closed in June 2012 and 53 comments were received. In March 2012, we created 

a 24-member Medical Diagnostic Equipment Accessibility Standards federal advisory committee 

to advise the Board on matters associated with the comments we received and information 

requested in the proposed standards. The committee met for 16 months and issued its final 

report and recommendations in January 2014. The Board approved the final rule on September 

14, 2016. It is currently under review by OMB.

Information and Communication Technology Update

In July 2006, the Board created an advisory committee to update and revise the Section 508 

standards and the Telecommunications Act Accessibility Guidelines. Forty-one organizations 

served on the Telecommunications and Electronic and Information Technology Advisory 

Committee. The committee’s membership included representatives from industry, disability 

groups, standard-setting bodies in the U.S. and abroad, and government agencies, among others. 

The committee completed its work and presented its report to the Board in April 2008. In March 

2010, we published an Advance Notice of Proposed Rulemaking (ANPRM) to update our 

Information and Communication Technology guidelines and standards based on the committee’s 
6

report. A second ANPRM was published in December 2011. Then a notice of proposed 

rulemaking was published in the Federal Register in February 2015. Three public hearings and a 

webinar on the proposed rule were held during the comment period. We received comments 

from 141 unique commenters. The Board approved the final rule on September 14, 2016. It is 

currently under review by OMB.

Self-Service Transaction Machines

The Departments of Justice (DOJ) and Transportation (DOT) have related rulemakings on selfservice transaction machines. As a result, we have worked collaboratively with them to develop 

a single set of technical requirements that can be referenced and scoped by each participating 

agency. In November 2013 DOT published its rule on Nondiscrimination on the Basis of 

Disability in Air Travel: Accessibility of Web Sites and Automated Kiosks at U.S. Airports. The 

DOT requirements for automated kiosks at U.S. airports 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 current requirements of section 508 for selfcontained, closed products. In 2010, DOJ published an ANPRM on Equipment and Furniture 

that would cover kiosks, interactive transaction machines, and point-of-sale devices, among other 

things. Our rulemaking will follow the Information and Communication Technology (ICT) final 

rule after it is completed, capitalizing on what we learn from the rule for ICT with closed 

functionality. Our intent is to maintain consistency between updated technical requirements for 

ICT subject to Section 508 of the Rehabilitation Act or Section 255 of the Communications Act 

and self-service transaction machines – a form of ICT with closed functionality subject to the 

Americans with Disabilities Act.

FY 2016 Results – Codes and Standards

Adoption of Board Guidelines as Enforceable Standards

In order for the 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 the Board’s guidelines to develop enforceable 

standards under the Architectural Barriers Act. The Departments of Justice and Transportation 

use the Board’s guidelines to develop enforceable standards under the Americans with 

Disabilities Act. The U.S. Postal Service, General Services Administration, the Department of 

Defense, and the Departments of Justice and Transportation have adopted the Board’s guidelines 

as standards. The Department of Housing and Urban Development has not acted yet to adopt the 

Board’s guidelines.

Voluntary Consensus Standards

Our long-range goal is to take a leadership role in the development of codes and standards for 

accessibility. The Board works with model codes organizations and voluntary consensus 

standards groups that develop and periodically revise codes and standards affecting accessibility. 
7

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 the Board’s 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 Board will be more alert to non-federal influences 

affecting its 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 (EAC) 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.

EDUCATE ABOUT ACCESSIBILITY

The 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. The 

Board’s 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 the Board’s guidelines 

and standards to an online guide to the ADA and ABA Accessibility Standards.
8

 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 two objectives in this program area:

 Broaden education and outreach efforts.

 Use new technologies to deliver training and guidance.

The Board’s long-range goal is to be known as the leading source of information 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. The Board 

has 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 the Board’s guidelines, standards, and publications are 

available through these organizations’ on-line networks. The Board also provides 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 Board’s rulemaking.

FY 2016 Results

In June 2016, we released a new installment of our online guide to accessibility standards issued 

under the Americans with Disabilities Act and the Architectural Barriers Act. The new material, 

which covers Chapter 5 of the standards, features an animation and technical bulletins on 

accessible parking and passenger loading zones. It also includes a technical bulletin on stairways. 

This guidance clarifies and illustrates provisions in the standards, answers frequently asked 

questions, and offers best practice recommendations. Sections of the guide released earlier cover 

the first four chapters of the standards, including application and scoping, building blocks, and 

accessible routes. They also include animations on wheelchair maneuvering, entrances and 

doors, toilet and bathing facilities, and protruding objects.

Future installments to the guides will be published as they become available. Users can sign-up 

on our website to receive email updates on the release of new technical guides 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 on a monthly basis for built 

environment issues and on a bi-monthly basis for information and communication technology 

issues (in conjunction with the Chief Information Officers Council Accessibility Community of 
9

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 2016, 

we conducted 17 webinars that were attended by approximately 7,040 people.

We responded to 12,374 customer inquiries and conducted 47 training sessions that were 

attended by approximately 4,836 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 839,800 unique visitors and 

82.8 million hits. We also distributed six issues of Access Currents, a free newsletter we issue 

every other month by e-mail.

ENFORCE COMPLIANCE WITH THE ARCHITECTURAL BARRIERS ACT

The Board enforces the Architectural Barriers Act (ABA), which requires that most buildings 

designed, constructed, altered, or leased by the federal government and certain other federally 

financed facilities be accessible to people with disabilities. Complaints received by the Board 

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 the Board does not have jurisdiction or no violation is found, we 

attempt to negotiate voluntary barrier removal.

We have the following three objectives in this program area:

 Expand partnerships with federal agencies, state and local governments, advocacy 

groups, and others.

 Increase ABA compliance.

 Develop strategies for better compliance using ABA compliance performance 

information.

In addition to enforcement, we work with federal agencies and others to ensure compliance with 

the Architectural Barriers Act 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 
10

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 2016 Results - ABA Compliance

At the beginning of FY 2016, there were 88 ABA complaints pending before the Board. During 

FY 2016, the Board received 133 new complaints, and closed 168 complaints. These included 

complaints investigated under the ABA, and also those concerning facilities not covered by that 

law but potentially covered by other laws, such as the Americans with Disabilities Act and the 

Rehabilitation Act. Of the 168 complaints closed during FY 2016, 57 were closed following our 

investigations and the completion of corrective actions by the relevant agencies. Although we 

did not have authority in the other 96 complaints, we responded to the complainants, usually by 

referring them to the appropriate enforcement agency. In addition, we referred another 15

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.

FY 2016 Results - Working in Partnership with Agencies

We use an online complaint tracking system that can accept complaint information directly from 

complainants through submission via a web-based complaint form, and accept other data from 

Board staff (such as status updates, corrections and additions to complaint information). 

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.

The Board constantly monitors its environment, notes changes, and updates its rulemaking plan 

on a periodic basis. It is cognizant of the fact that technology changes rapidly and is in the 

process of revising and updating some of its accessibility guidelines and standards to reflect this 

recognition.
11

In its rulemaking activities, the Board has always tried to work closely and amicably with its 

stakeholders. It has paid special attention to those companies in industries where the Board is 

developing new accessibility requirements where none existed before. For example, we work 

closely with the technology sector in developing standards for information and communication 

technology. 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 guidelines 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. The Board conducted its assessment of the effectiveness and 

efficiency of internal control and ensures 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, 2016, was operating effectively and no material weaknesses 

were found in the design or operation of the internal controls.

The Board 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, the Board can provide reasonable assurance that its internal 

control over financial reporting as of September 30, 2016, 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 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 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.
UNITED STATES ACCESS BOARD 

INDEPENDENT AUDITOR'S REPORT 

AND 

FINANCIAL STATEMENTS 

FOR THE FISCAL YEARS ENDED 

SEPTEMBER 30, 2016 AND 2015 

Prepared By 

Brown & Company CPAs and Management Consultants, PLLC 

November 12, 2016 

-------------------------- BRO~&C MPANY --------------------------

-------CERTIFIED PUBLIC ACCOUNTANTS AND MANAGEMENT CONSULTANTS, PLLC ______ _.. 
CERriFIED PUBLIC ACCOUNTANTS AND MANAGEMENT CONSULTANTS, PLLC 

U.S. Access Board 

Washington, D.C. 

INDEPENDENT AUDITOR'S REPORT 

Report on the Financial Statements 

We have audited the accompanying balance sheets of the U.S. Access Board (AB) as of September 30, 

2016 and 2015, 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. 15-02, Audit 

Requirements for Federal Financial Statements. Those standards and OMB Bulletin No. 15-02, require 

that we plan and perform the audit to obtain reasonable assurance about whether the financial statements 

are free from material misstatements. 

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the 

fmancial 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 fmancial 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. 

11 

1101 MERCANTILE LANE, SUITE 122 • LARGO, MD 20774 

PHONE: (240) 770-4900 • FAX: (301) 773-2090 • mail@brownco-cpas.com • www.brownco-cpas.com 
Opinion on the Financial Statements 

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial 

position of AB as of September 30, 2016 and 2015, 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) and Required Supplementary Information (RSI) sections be presented to supplement 

the basic financial statements. Such information, although not a part of the basic financial statements, is 

required by the Federal Accounting Standards Advisory Board, who considers it to be an essential part of 

fmancial reporting for placing the basic financial statements in an appropriate operational, economic, or 

historical context. We have applied certain limited procedures to the required supplementary information 

in accordance with auditing standards generally accepted in the United States of America, which consisted 

of inquiries of management about the methods of preparing the information and comparing the information 

for consistency with management's responses to our inquiries, the basic financial statements, and other 

knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or 

provide any assurance on the information because the limited procedures do not provide us with sufficient 

evidence to express an opinion or provide any assurance. 

Report on Internal Control Over Financial Reporting 

In planning and performing our audit of the financial statements, we considered AB's internal control over 

fmancial 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 perfonning 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 

fmancial 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 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. The objective was not to provide an opinion on compliance 

12 

BROWN & COMPANY --------------~ TI UB IC COUNTANTSANDMANAGEMEN s~ PLL ~------------ -. 
with those provisions of laws, regulations, contracts and grant agreements, and accordingly, 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. 15-02. 

Management's Responsibility for Internal Control and Compliance 

AB' s management is responsible for (I) 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. 15-02 

requires testing, and (3) applying certain limited procedures with respect to the MD&A and other RSI. 

We did not evaluate all internal controls relevant to operating objectives as broadly established by the 

FMFIA, such as those controls relevant to preparing statistical reports and ensuring efficient operations. 

We limited our internal control testing to testing 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 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. 15-02 that we deemed applicable to AB's 

fmancial statements for the fiscal year ended September 30, 2016. We caution that noncompliance with 

laws and regulations may occur and not be detected by these tests and that such testing may not be sufficient 

for other purposes. 

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

and Other Matters 

The purpose of the Report on Internal Control over Financial Reporting and the Report on Compliance and 

Other Matters sections of this report is solely to describe the scope of our testing of internal control and 

compliance and the result of that testing, and not to provide an opinion on the effectiveness of AB 's internal 

control or on compliance. These reports are an integral part of an audit performed in accordance with 

Government Auditing Standards in considering AB's internal control and compliance. Accordingly, these 

reports are not suitable for any other purpose. 

13 

BROWN & COMPANY --------------~ TI UB COUNTANTSANDMANAGEMEN s~ PLL ~------------ -. 
This report is intended solely for the information and use of the management of AB, OMB, and U.S. 

Congress, and is not intended to be, and should not be, used by anyone other than these specified parties. 

Largo, 

~4~ Maryiand 

November 12, 2016 

14 

BROWN & COMPANY --------------~ TIW== UB IC CCOUNTANTSANDMANAGEMEN s~ PLL ~------------ -. 
Financial Statements and Notes 

BROWN & COMPANY ---------------- ER IC COUNTANTSANDMANAGEMEN SUL S. LC ----------------· 
The accompanying notes are an integral part of these financial statements. 

15 

2016 2015

Assets:

Intragovernmental

Fund Balance With Treasury (Note 2) $ 1,887,696 $ 2,138,717

Accounts Receivable (Note 3) 227,870 15,639

Total Intragovernmental 2,115,566 2,154,356

Accounts Receivable, Net (Note 3) 10,703 14

Property, Equipment, and Software, Net (Note 4) 242,010 294,812

Total Assets $ 2,368,279 $ 2,449,182

Liabilities:

Intragovernmental

Accounts Payable $ 216,970 $ 853

Other (Note 6) 41,828 36,375

Total Intragovernmental 258,798 37,228

Accounts Payable 25,348 36,684

Other (Note 6) 443,328 432,925

Total Liabilities (Note 5) $ 727,474 $ 506,837

Net Position:

Unexpended Appropriations - Other Funds $ 1,709,916 $ 1,963,275

Cumulative Results of Operations - Other Funds (69,111) (20,930)

Total Net Position $ 1,640,805 $ 1,942,345

Total Liabilities and Net Position $ 2,368,279 $ 2,449,182

BALANCE SHEET

AS OF SEPTEMBER 30, 2016 AND 2015

(In Dollars)

UNITED STATES ACCESS BOARD
The accompanying notes are an integral part of these financial statements. 

16 

2016 2015

Program Costs:

Gross Costs $ 8,500,623 $ 7,594,129

Less: Earned Revenue (21,936) (31,578)

Net Program Costs $ 8,478,687 $ 7,562,551

Net Cost of Operations (Note 8) $ 8,478,687 $ 7,562,551

UNITED STATES ACCESS BOARD

STATEMENT OF NET COST

FOR THE YEARS ENDED SEPTEMBER 30, 2016 AND 2015

(In Dollars)
The accompanying notes are an integral part of these financial statements. 

17 

 

2016 2015

Cumulative Results of Operations:

Beginning Balances $ (20,930) $ 43,743

Budgetary Financing Sources:

Appropriations Used 8,238,506 7,307,216

Other Financing Sources (Non-Exchange):

Imputed Financing Sources (Note 9) 192,000 190,662

Total Financing Sources 8,430,506 7,497,878

Net Cost of Operations (8,478,687) (7,562,551)

Net Change (48,181) (64,673)

Cumulative Results of Operations $ (69,111) $ (20,930)

Unexpended Appropriations:

Beginning Balances $ 1,963,275 $ 1,815,700

Budgetary Financing Sources:

Appropriations Received 8,023,000 7,548,000

Other Adjustments (37,853) (93,209)

Appropriations Used (8,238,506) (7,307,216)

Total Budgetary Financing Sources (253,359) 147,575

Total Unexpended Appropriations $ 1,709,916 $ 1,963,275

Net Position $ 1,640,805 $ 1,942,345

UNITED STATES ACCESS BOARD

STATEMENT OF CHANGES IN NET POSITION

FOR THE YEARS ENDED SEPTEMBER 30, 2016 AND 2015

(In Dollars)
The accompanying notes are an integral part of these financial statements. 

18 

2016 2015

Budgetary Resources:

Unobligated Balance Brought Forward, October 1 $ 488,992 $ 334,386

Recoveries of Prior Year Unpaid Obligations 185,492 211,522

Other changes in unobligated balance (37,337) (90,752)

Unobligated balance from prior year budget authority, net 637,147 455,156

Appropriations 8,023,000 7,548,000

Spending authority from offsetting collections 22,575 29,281

Total Budgetary Resources $ 8,682,722 $ 8,032,437

Status of Budgetary Resources:

New obligations and upward adjustments (total) (Note 11) $ 7,999,053 $ 7,543,445

Unobligated balance, end of year:

Apportioned, unexpired account (Note 2) 75,604 65,289

Expired unobligated balance, end of year 608,065 423,703

Unobligated balance, end of year (total) 683,669 488,992

Total Budgetary Resources $ 8,682,722 $ 8,032,437

Change in Obligated Balance

 Unpaid Obligations:

Unpaid Obligations, Brought Forward, October 1 $ 1,664,725 $ 1,619,164

New obligations and upward adjustments 7,999,053 7,543,444

Outlays (gross) (8,263,557) (7,286,362)

Recoveries of Prior Year Unpaid Obligations (185,492) (211,522)

Unpaid Obligations, End of Year (Gross) 1,214,730 1,664,725

Uncollected payments:

Uncollected Customer Payments, Federal Sources, Brought Forward, October 1 (15,000) (6,626)

Adjustment to Uncollected Customer Payments, Federal Sources, Start of Year (10,703) (6,626)

Change in Uncollected Payments, Federal Sources 4,297 (8,374)

Uncollected Customer Payments, Federal Sources, End of Year (10,703) (15,000)

Memorandum entries:

Obligated Balance, Start of Year $ 1,649,725 $ 1,612,538

Obligated Balance, End of Year (Note 2) $ 1,204,027 $ 1,649,725

Budget Authority and Outlays, Net:

Budget authority, gross $ 8,045,575 $ 7,577,281

Actual offsetting collections (27,388) (23,364)

Change in Uncollected Payments, Federal Sources 4,297 (8,374)

Recoveries of prior year paid obligations 516 2,457

Budget Authority, net, (total) $ 8,023,000 $ 7,548,000

Outlays, gross $ 8,263,557 $ 7,286,362

Actual offsetting collections (27,388) (23,364)

Agency outlays, net $ 8,236,169 $ 7,262,998

UNITED STATES ACCESS BOARD

STATEMENT OF BUDGETARY RESOURCES

FOR THE YEARS ENDED SEPTEMBER 30, 2016 AND 2015

(In Dollars)
UNITED STATES ACCESS BOARD 

NOTES TO THE FINANCIAL STATEMENTS 

19

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 nonrecurring 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 
20 

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 
21 

budgetary resources and liabilities not covered 

by budgetary resources. 

Liabilities covered by budgetary resources are 

liabilities funded by a current appropriation or 

other funding source. These consist of 

accounts payable and accrued payroll and 

benefits. Accounts payable represent amounts 

owed to another entity for goods ordered and 

received and for services rendered except for 

employees. Accrued payroll and benefits 

represent payroll costs earned by employees 

during the fiscal year which are not paid until 

the next fiscal year. 

Liabilities not covered by budgetary resources 

are liabilities that are not funded by any 

current appropriation or other funding source. 

These liabilities consist of accrued annual 

leave, and actuarial FECA (Federal Employees 

Compensation Act). 

I. Annual, Sick, and Other Leave 

Annual leave is accrued as it is earned, and the 

accrual is reduced as leave is taken. The 

balance in the accrued leave account is adjusted 

to reflect current pay rates. Liabilities 

associated with other types of vested leave, 

including compensatory, restored leave, and 

sick leave in certain circumstances, are accrued 

at year-end, based on latest pay rates and 

unused hours of leave. Funding will be 

obtained from future financing sources to the 

extent that current or prior year appropriations 

are not available to fund annual and other types 

of vested leave earned but not taken. 

Nonvested leave is expensed when used. Any 

liability for sick leave that is accrued but not 

taken by a Civil Service Retirement System 

(CSRS)-covered employee is transferred to the 

Office of Personnel Management (OPM) upon 

the retirement of that individual. Credit is 

given for sick leave balances in the 

computation of annuities upon the retirement of 

Federal Employees Retirement System 

(FERS)-covered employees effective at 100%. 

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. 
22 

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 postretirement 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 2016 and 2015 to the 

extent directed by accounting standards. 

O. Reclassification 

Certain fiscal year 2015 balances have been 

reclassified, retitled, or combined with other 

financial statement line items for consistency 

with the current year presentation. 
23 

NOTE 2. FUND BALANCE WITH TREASURY

Fund balance with Treasury account balances as of September 30, 2016 and 2015 were as 

follows: 

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 

2016 2015

Fund Balances:

Appropriated Funds 1,887,696 2,138,717 

Total $ 1,887,696 $ 2,138,717 

Status of Fund Balance with Treasury:

Unobligated Balance

 Available $ 75,604 $ 65,289 

 Unavailable 608,065 423,703 

Obligated Balance Not Yet Disbursed 1,204,027 1,649,725 

Total $ 1,887,696 $ 2,138,717 

2016 2015

Intragovernmental

Accounts Receivable $ 227,870 $ 15,639

Total Intragovernmental Accounts Receivable $ 227,870 $ 15,639

With the Public

Accounts Receivable $ 10,703 $ 14

Total Public Accounts Receivable $ 10,703 $ 14

Total Accounts Receivable $ 238,573 $ 15,653
24 

Historical experience has indicated that the majority of the receivables are collectible. There are no 

material uncollectible accounts as of September 30, 2016 and 2015. 

NOTE 4. PROPERTY, EQUIPMENT, AND SOFTWARE, NET 

Schedule of Leasehold Improvement as of September 30, 2016 

Schedule of Leasehold Improvement as of September 30, 2015 

NOTE 5. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES 

The liabilities on Access Board’s Balance Sheet as of September 30, 2016 and 2015, 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. 

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. 

Major Class

Acquisition 

Cost

Accumulated 

Amortization/

Depreciation Net Book Value

Building $ 475,220 $ 233,210 $ 242,010

Total $ 475,220 $ 233,210 $ 242,010

Major Class

Acquisition 

Cost

Accumulated 

Amortization/

Depreciation Net Book Value

Building $ 475,220 $ 180,408 $ 294,812

Total $ 475,220 $ 180,408 $ 294,812

2016 2015

Intragovernmental – FECA $ 5,837 $ 5,837

Unfunded Leave 305,283 318,982

Total Liabilities Not Covered by Budgetary Resources $ 311,120 $ 324,819

Total Liabilities Covered by Budgetary Resources 416,354 182,018

Total Liabilities $ 727,474 $ 506,837
25 

NOTE 6. OTHER LIABILITIES 

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

Other liabilities account balances as of September 30, 2015 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$ 

Current Non Current Total

Intragovernmental

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

Payroll Taxes Payable 30,538 - 30,538 

Total Intragovernmental Other Liabilities 36,375 $ -$ 36,375$ 

With the Public

 Payroll Taxes Payable $ 4,433 -$ 4,433$ 

 Accrued Funded Payroll and Leave 109,509 - 109,509 

 Unfunded Leave 318,983 - 318,983 

Total Public Other Liabilities $ 432,925 -$ 432,925$ 
26 

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 F Street NW, Washington, DC started on September 1, 

2010 and expires June 30, 2018. The lease for Suite 1000 F Street NW, Washington, DC 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: 

NOTE 8. INTRAGOVERNMENTAL COSTS 

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: 

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, 2016 and 2015, imputed financing were as follows: 

NOTE 10. BUDGETARY RESOURCE COMPARISONS TO THE BUDGET OF THE 

UNITED STATES GOVERNMENT

The President’s Budget that will include fiscal year 2016 actual budgetary execution information 

has not yet been published. The President’s Budget is scheduled for publication in February 2017 

and can be found at the OMB Web site: http://www.whitehouse.gov/omb/. The 2017 Budget of 

Fiscal Year Totals

2017 $ 716,208

2018 521,712

Total Future Payments $ 1,237,920

2016 2015

Program Costs

 Intragovernmental Costs $ 3,822,312 $ 2,481,154

 Public Costs 4,678,311 5,112,975

 Total Program Costs 8,500,623 7,594,129

 Public Earned Revenue (21,936) (31,578)

 Total NetCosts $ 8,478,687 $ 7,562,551

2016 2015

Office of Personnel Management $ 192,000 $ 190,662 

Total Imputed Financing Sources $ 192,000 $ 190,662 
27 

the United States Government, with the "Actual" column completed for 2015, has been reconciled 

to the Statement of Budgetary Resources and there were no material differences. 

NOTE 11. APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

Obligations incurred and reported in the Statement of Budgetary Resources in 2016 and 2015 

consisted of the following: 

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, 2016 and 2015, undelivered orders amounted to $1,026,246 

and $1,482,707 respectively. 

NOTE 13. RECONCILIATION OF NET COST OF OPERATION TO BUDGET 

Access Board has reconciled its budgetary obligations and non-budgetary resources available to its 

net cost of operations. 

2016 2015

Direct Obligations, Category A $ 7,967,593 $ 7,511,829

Reimbursable Obligations, Category A 31,460 31,616

Total Obligations Incurred $ 7,999,053 $ 7,543,445

2016 2015

 Obligations Incurred 7,999,053$ 7,543,445$ 

 Spending Authority from Offsetting Collections and Recoveries (208,583) (243,260)

 Obligations Net of Offsetting Collections and Recoveries 7,790,470 7,300,185

 Imputed Financing from Costs Absorbed by Others 192,000 190,662

 Net Other Resources Used to Finance Activities 192,000 190,662

 7,982,470 7,490,847

 453,479 1,833 

 8,435,949 7,492,680

 or Generate Resources in the Current Period 42,738 69,871

8,478,687$ 7,562,551$ 

 Total Resources Used to Finance the Net Cost of Operations 

Net Cost of Operations

 Total Components of Net Cost of Operations That will not Require 

Resources Used to Finance Activities

Budgetary Resources Obligated

Other Resources

 Total Resources Used to Finance Activities 

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