U.S. Occupational Safety and Health Review Commission

OSHRC

Performance and Accountability Report 

FY 2023
U.S. OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

PERFORMANCE AND ACCOUNTABILITY REPORT,

INDEPENDENT AUDITOR’S REPORT

AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED SEPTEMBER 30, 2023 AND 2022

TABLE OF CONTENTS

AGENCY HEAD MESSAGE

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

FINANCIAL SECTION

INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS ............ 31

BALANCE SHEET ............................................................................................................... 36

STATEMENT OF NET COST ............................................................................................. 37

STATEMENT OF CHANGES IN NET POSITION............................................................. 38

STATEMENT OF BUDGETARY RESOURCES................................................................ 39

NOTES TO THE FINANCIAL STATEMENTS.................................................................. 40



1

U.S. Occupational Safety and Health Review Commission

Fiscal Year (FY) 2023 Performance and Accountability Report

Management’s Discussion and Analysis

Overview and Mission

The U.S. Occupational Safety and Health Review Commission (OSHRC or Review Commission) is an 

independent adjudicatory agency created by the Occupational Safety and Health Act of 1970 (the Act). The 

sole statutory mandate is to serve as an administrative court providing fair and expeditious resolution of 

disputes involving the Occupational Safety and Health Administration (OSHA), employers charged with 

violations of Occupational Safety and Health Act, and employees and/or their representatives. The Review 

Commission was created by Congress as an agency completely independent of OSHA and the Department 

of Labor to ensure that OSHA’s enforcement actions are carried out in accordance with the law and that 

parties are accorded due process.

Our Function and Procedures 

The Act and the Review Commission’s Rules of Procedure provide two levels of adjudication when an 

employer timely contests an OSHA citation. The first level affords an employer and/or affected employee 

who files a timely notice of contest with an opportunity for a hearing before a Review Commission 

Administrative Law Judge (ALJ). The ALJ’s decision becomes a final order under the Act unless a member 

of the three-member Commission exercises their discretion to direct the case for review. The second level 

involves the Commission’s review of an ALJ decision. The Commission’s three members, appointed by 

the President and subject to Senate confirmation, serve six-year terms. The principal (National) office of 

the Review Commission is located in Washington, DC. There are also regional offices in Atlanta and 

Denver, where additional Review Commission ALJs and staff are assigned. Both before its ALJs and the 

Commission members, the agency seeks to provide fair, impartial, and timely adjudication of cases 

concerning employee safety and health.

Vision Statement

The Review Commission strives to be:

1. An adjudicative body that is—and is recognized for being—objective, fair, prompt, 

professional, and respected.

2. An agency that creates a body of law through its decisions that defines and clarifies the rights 

and responsibilities of employers and employees under the Act.

3. A model federal agency with highly effective processes, a highly motivated, qualified, and 

diverse workforce, and modern information management, communications, and administrative 

systems.

4. An agency that values teamwork, develops its employees, and strives to improve its 

performance, service, and value to the American people.
2

Challenges, Opportunities, and Forward-Looking Information

The Review Commission’s ability to meet its case disposition goals depends on a variety of factors. These 

include: (1) continued presence of a quorum at the Commission level; (2) the magnitude and nature of the 

cases received; (3) the success of the parties’ settlement negotiations and the agency’s Simplified 

Proceedings and Mandatory Settlement Part programs in reducing the number of hearings needed; and (4) 

the number, location, length, and complexity of hearings held. Looking forward, the Review Commission 

is committed to working within such constraints to improve its service to the public although these factors 

are largely outside the Review Commission’s control.

The Review-level consists of three members appointed by the President with the advice and consent of the 

Senate. The Act prescribes that a quorum consists of a minimum of two Commissioners. By statute, 

decisions can only be decided on the affirmative vote of a quorum. During periods when the Commission 

lacks a quorum, no cases can be decided. In addition, with only two Commissioners, it may be more difficult 

to reach agreement sufficient to dispose of some cases. In cases in which such agreement cannot be reached, 

deadlocks result. Consequently, without three members, action on important issues may be postponed and 

disposition of some pending cases will be delayed. Over the past 5 years the Commission has operated with 

fewer than three Commissioners over 50 percent of the time. The Commission-review level operated 

without a full complement of Commissioners for all of FY 2023. In addition, one Commissioner’s term 

expired in April of 2023 leaving the Commission-review level with one Commissioner and no quorum 

throughout the remainder of the fiscal year.

Other factors that influence the agency’s workload, and hence its strategies, are the number of safety and 

health inspections carried out by OSHA each year, the nature of those inspections, and the number and 

characterization of violations and total penalties proposed by OSHA in each citation. OSHA conducted 

33,790 inspections in FY 2023. The number of OSHA inspections and their focus on the highest hazard 

workplaces affects the Review Commission’s ALJ caseload. These inspections have tended to result in 

more complex and contentious cases, consuming extensive judicial time. For such cases, the discovery 

process is lengthy and time consuming, motion practice is expanded, legal research and decision-writing 

time is protracted, and of necessity, the trial process is elongated and complicated. In addition to its regular 

procedures, the Review Commission utilizes two alternative procedures to facilitate case adjudication 

before the ALJs in appropriate circumstances – Settlement Part, for relatively complex cases, and 

Simplified Proceedings, for relatively simple cases.

Under Commission Rule 120, 29 Code of Federal Regulations (CFR) § 2200.120, and when the parties 

consent, the Chief Judge may assign a Settlement Judge to a pending proceeding to aid the parties in 

disposing of the case. When the aggregate amount of the penalty sought by the Secretary of Labor is 

$205,000 or greater, the Mandatory Settlement Part procedure goes into effect. The Settlement Judge 

appointed by the Chief ALJ has full control of the proceeding and may require that the parties’

representatives be accompanied at the settlement conference by officials having full settlement authority. 

This procedure has aided the Commission in disposing of some extremely complex cases, with the approval 

of all parties (if settlement efforts are not successful, the case may be assigned to a different judge for trial).

The Simplified Proceedings process includes cases in which the total proposed penalty is not more than 

$20,000, or up to $30,000 when found eligible by the Chief ALJ. The process allows parties with relatively 

simple cases to have their “day in court” unencumbered by formal procedural and evidentiary rules, while 

ensuring that due process requirements are maintained. Under this process, a business, with or without 

counsel, can present its case before an ALJ and receive a prompt decision. Most paperwork, including legal 

filings, is eliminated so that justice can be rendered swiftly and inexpensively. The process reduces the time 

and legal expenses to employers contesting relatively small penalty cases.
3

Performance Goals and Results

In accordance with Public Law 111-352, the Government Performance and Results Modernization Act of 

2010 (GPRA Modernization Act of 2010) and Public Law 103-62, the Government Performance and 

Results Act (GPRA) of 1993, the Review Commission has set measurable, outcome-oriented objectives 

that advance the agency’s ability to meet its strategic goals. The agency has included its strategic goals and 

objectives and their associated measures in its Strategic Plan (fiscal years 2022 through 2026). OSHRC has 

four overarching strategic goals: 

1. Promptly and fairly resolving the cases before it, including reducing the average age of all pending 

cases;

2. To the extent consistent with the agency’s statutory authority and responsibilities, and consistent 

with due process requirements, seeking to enhance the transparency of its operations; 

3. Promoting diversity, equity, inclusion, accessibility, and organizational excellence, including a 

culture of professionalism, mutual respect, and organizational pride, and ensuring that staff 

members are adequately trained and developed; and

4. Managing agency resources in a manner that instills public trust, including using information and 

technology to monitor, evaluate, and improve programs and processes in order to better accomplish 

the agency’s mission.

Commission Review Level Function

The function of the Commissioners is to review and decide cases contested under the Act, following an 

initial decision by an ALJ. This higher level of review must be prompt, fair, and protective of the parties’ 

rights, consistent with our overall strategic goals. 

In FY 2023, the Commission had 19 cases pending on its docket at the beginning of the year. It received 

18 new cases and resolved 17 cases by year-end.

The following table provides the performance goals and results for this function for fiscal years 2019

through 2023.

Outcome 

Goals

Performance 

Measures

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

FY 2021

Actual

(Target)

FY 2022

Actual

(Target)

FY 2023

Actual

(Target)

Resolve all 

priority 

cases at the 

agency in a 

timely 

manner.

Percent of 

priority cases 

disposed of 

within 6 

months.

100%

Target met

(100%)

100%

Target met

(100%)

100%

Target met

(100%)

100%

Target met

(Dispose of 

100 percent of 

all priority 

cases within 6 

months of 

designation.)

100%

Target met

(Dispose of 

100 percent of 

all priority 

cases within 6 

months of 

designation.)

Develop and 

implement 

case 

management 

practices 

that will 

minimize 

Whether case 

management 

practices have 

been developed 

and 

implemented.

Case 

management 

practices 

were 

developed 

and 

assessed.

New case 

management 

practices were 

implemented.

Target met

(Implement 

Implementation of case 

management 

practices were 

evaluated.

Target met

Case 

management 

practices were 

fully 

implemented.

Target met

Case 

management 

practices were 

fully 

implemented.

Target met
4

Outcome 

Goals

Performance 

Measures

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

FY 2021

Actual

(Target)

FY 2022

Actual

(Target)

FY 2023

Actual

(Target)

the average 

age of all 

pending 

Commission 

review-level 

cases.

Target met

(Develop 

new case 

management 

practices.)

new case 

management 

practices.)

(Evaluate 

implementation of case 

management 

practices.)

(Full 

implementation of case 

management 

practices.)

(Full 

implementation of case 

management 

practices.)

Reduce the 

average age 

of all 

pending 

Reviewlevel cases 

to 20 

months from 

direction for 

review.

Average age of 

all pending 

Review-level 

cases.

Average age 

of all 

Reviewlevel cases 

reduced to 

26 months.

Target not 

met

(Average 

age of all 

Reviewlevel cases 

reduced to 

24 months.)

Average age of 

all Reviewlevel cases 

reduced to 14 

months.

Target met

(Average age 

of all Reviewlevel cases 

reduced to 22 

months.)

Average age of 

all Reviewlevel cases 

reduced to 15 

months.

Target met 

(Average age 

of all Reviewlevel cases 

reduced to 20 

months.)

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 

through 2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 

through 2026.

Reduce the 

average age 

Commission 

review-level 

cases to 18 

months from 

direction for 

review.

Average age of 

all pending 

Commission 

review-level 

cases.

New goal 

developed to 

support the 

Strategic 

Plan for FYs 

2022 

through 

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 

through 2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 

through 2026.

The average 

age of all 

Commission 

review-level 

cases was 

reduced to 12 

months.

Target met

(Average age 

of all pending 

Commission 

review-level 

cases reduced 

to 22 months.)

The average 

age of all 

Commission 

review-level 

cases reduced 

to 12 months.

Target met

(Average age 

of all pending 

Commission 

review-level 

cases reduced 

to 21 months.)

Reduce the 

number of 

Reviewlevel cases 

over two 

years in age.

Percent 

reduction in the 

number of 

Review-level 

cases over two 

years in age.

Share of 

Reviewlevel cases 

over two 

years in age 

was 53% of 

all cases.

Target not 

met

(Reduce the 

share of 

Reviewlevel cases 

over two 

years in age 

as follows: 

No greater 

than 33% of 

Share of 

Review-level 

cases over two 

years in age 

was 25% of all 

cases.

Target met

(Reduce the 

share of 

Review-level 

cases over two 

years in age as 

follows: No 

greater than 

25% of all 

cases.)

Share of 

Review-level 

cases over two 

years in age 

was 19% of all 

cases.

Target met

(Reduce the 

share of 

Review-level 

cases over two 

years in age as 

follows: No 

greater than 

20% of all 

cases.)

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 

through 2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 

through 2026.
5

Outcome 

Goals

Performance 

Measures

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

FY 2021

Actual

(Target)

FY 2022

Actual

(Target)

FY 2023

Actual

(Target)

all cases.)

Ensure that 

no more 

than 20 

percent of 

Commission 

review-level 

cases are 

older than 

two years 

and ensure 

that no cases 

are older 

than three 

years from 

direction for 

review.

Percentage of 

Commission 

review-level 

cases that are 

older than two 

years and 

percentage of 

cases older than 

three years.

New goal 

developed to 

support the 

Strategic 

Plan for FYs 

2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

-The share of 

Commission 

review-level 

cases over two 

years in age 

was 19% of all 

cases.

-Number of 

Commission 

Review-level 

cases 

exceeding 

three years 

was zero.

Target met

(-Reduce the 

percent of 

Review-level 

cases over two 

years in age as 

follows: No 

greater than 

20% of all 

cases.

-Reduce the 

number of 

Commission 

review-level 

cases 

exceeding 

three years to 

zero.)

-The share of 

Commission 

review-level 

cases over two 

years in age 

was 16% of all 

cases.

-Number of 

Commission 

Review-level 

cases 

exceeding 

three years 

was zero.

Target met

(-Reduce the 

percent of 

Review-level 

cases over two 

years in age as 

follows: No 

greater than 

20% of all 

cases.

-Reduce the 

number of 

Commission 

review-level 

cases 

exceeding 

three years to 

zero.)

Note: These goals were established in our Strategic Plan (fiscal years 2022 – 2026) to measure case 

production and efficiency each fiscal year. At the Commission review-level, 17 cases were resolved, and 

all four performance goals were met. In addition, 100% of the Commission review-level’s priority cases 

were resolved within 6 months. These accomplishments were achieved even though the Review 

Commission operated without a full complement of Commissioners in FY 2023.
6

Commission Review-Level Case Activity

The following table summarizes actual Review-level case activity for fiscal years 2019 through 2023.

FY 2019

Actual

FY 2020

Actual

FY 2021

Actual

FY 2022

Actual

FY 2023

Actual

New Cases:

 Cases Directed for

 Review: 8 22 8 14 16

Other New Cases:

 Interlocutory

 Appeals 0 2 0 0 0

 Remands 2 5 0 1 2

 Other 0 0 0 0 0

 Total Other New

 Cases: 2 7 0 1 2

Total New Cases: 10 29 8 15 18

Case Inventory from Prior 

Year: 22 19 23 16 19

Total Caseload: 32 48 31 31 37

Dispositions: 13 25 15 12 17

Case Inventory, 

 End of Year: 19 23 16 19 20

Administrative Law Judge Function

The function of the Review Commission’s ALJs is to conduct formal hearings and related proceedings in a 

fair, just, and expeditious manner, consistent with OSHRC’s overall strategic goals. 

The ALJ function began FY 2023 with 1,165 cases in its inventory and 1,881 new cases were received 

during the year, for a total of 3,046 cases. A total of 1,669 cases were disposed of, leaving 1,377 cases in 

the inventory at the end of the fiscal year. At the ALJ level, we continue to intake a high number of contested 

cases, reflecting a continuing trend in recent years. OSHA’s enforcement activity will likely increase due 

to its enforcement priorities in areas such as workplace falls, heat stress, and warehousing and distribution 

center operations.

The number of OSHA inspections and their focus also affects the Review Commission’s caseload. In 

particular, high-hazard workplace inspections – especially those with high injury and illness rates, fatalities, 

repeat offenders, and egregious violations – tend to result in more complex and contentious cases, 

consuming extensive time. The discovery process is lengthy and time-consuming, motion practice is 

expanded, legal research and decision-writing time is protracted, and, of necessity, the trial process is 

elongated and complicated. Additionally, these cases tend to result in larger contestable proposed penalties, 

presumably leading to more cases being contested.

Case complexity increases the time required to resolve cases at the ALJ level. Factors leading to increased 

case complexity include OSHA’s focus on encouraging more resource and time-intensive high-impact 

inspections, as well as the Office of the Solicitor’s decision to leverage litigation resources and focus away 

from high-volume cases in favor of high-impact strategic cases. The increase in case complexity is a 

challenge for the Review Commission because processing such cases requires the ALJs to invest a greater 

amount of time in handling the matters and places an increased demand on the full-time equivalent positions 

assigned to handle the volume of cases.
7

The following table provides the performance goals and results for the ALJ function for fiscal years 2019

through 2023.

Outcome 

Goals

Performance

Measures

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

FY 2021

Actual

(Target)

FY 2022

Actual

(Target)

FY 2023

Actual

(Target)

Develop and 

implement case 

management 

practices that 

will minimize 

the average age 

of all pending 

ALJ-level cases.

Whether new 

case 

management 

practices have 

been developed 

and 

implemented.

95% of all 

pleadings 

received in our 

electronic 

filing system 

were initiated 

electronically.

Target not 

met

(100% of all 

pleadings 

received in our 

electronic 

filing system 

would have 

been initiated 

electronically.)

98% of cases 

received in our 

e-file system as 

a result of 

scheduling 

orders directing 

e-filing and the 

implementation 

of mandatory 

e-filing in June 

2019.

Target not 

met

(100% of all 

pleadings 

received in our 

electronic 

filing system 

would have 

been initiated 

electronically.)

98% of cases 

received in our 

e-file system 

as a result of 

scheduling 

orders 

directing efiling and the 

implementation of 

mandatory

e-filing in June 

2019.

Target not 

met

(100% of all 

pleadings 

received in our 

electronic 

filing system 

would have 

been initiated 

electronically.)

98% of cases 

received in our 

e-file system 

as a result of 

scheduling 

orders 

directing efiling and the 

implementation of 

mandatory

e-filing in 

June 2019.

Target not 

met

(100% of all 

pleadings 

received in our 

electronic 

filing system 

would have 

been initiated 

electronically.)

98% of all 

pleadings 

received in our 

electronic 

filing were 

initiated 

electronically.

Target not 

met

(100% of all 

pleadings 

received in our 

electronic 

filing system 

would have 

been initiated 

electronically.)

Ensure that a 

significant 

proportion of 

both complex 

and noncomplex cases 

at the ALJ level 

are resolved 

within one year 

to 20 months 

from 

docketing.1

-Percent of 

simplified cases 

disposed of 

within one year 

at ALJ level.

-Percent of 

conventional 

cases disposed 

of within 17 

months.

-Percent of 

settlement part 

cases disposed 

of within 19 

months.

-Percent of 

complex cases 

disposed of 

within 20 

months at ALJ 

level.

96%

Target met

(Dispose of 

95% of 

simplified 

cases within 

one year.)

95%

Target met

(Dispose of 

90% of 

conventional 

cases within 

17 months.)

93%

Target met

(Dispose of 

95% of 

settlement part 

97%

Target met

(Dispose of 

95% of 

simplified 

cases within 

one year.)

96%

Target met

(Dispose of 

90% of 

conventional 

cases within 17 

months.)

96%

Target met

(Dispose of 

95% of 

settlement part 

94%

Target not 

met

(Dispose of 

95% of 

simplified 

cases within 

one year.)

93%

Target met

(Dispose of 

90% of 

conventional 

cases within 

17 months.)

95%

Target met

(Dispose of 

95% of 

settlement part 

New targets 

developed to 

support the 

Strategic Plan 

for FYs 2022 

– 2026.

New targets 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

1Except for mandatory settlement cases, which are assigned by the Chief Judge upon receipt from the Office of the Executive 

Secretary, judges are not assigned cases until initial pleadings have been filed. This assignment generally occurs approximately 60 

days after the case has been docketed due to the parties’ frequent requests for extensions of time for filing initial pleadings.
8

Outcome 

Goals

Performance

Measures

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

FY 2021

Actual

(Target)

FY 2022

Actual

(Target)

FY 2023

Actual

(Target)

cases within 

19 months.)

85%

Target not 

met

(Dispose of 

95% of 

complex cases 

within 20 

months.)

cases within 19 

months.)

94%

Target not 

met

(Dispose of 

95% of 

complex cases 

within 20 

months.)

cases within 

19 months.)

89%

Target not 

met

(Dispose of 

95% of 

complex cases 

within 20 

months.)

Ensure that a 

significant 

proportion of 

both complex 

and noncomplex cases 

at the ALJ level 

are resolved 

within one year 

to 20 months 

from 

docketing.2

-Percent of 

simplified cases 

disposed of 

within one year 

at the ALJ 

level.

-Percent of 

non-complex 

conventional 

cases disposed 

of within 17 

months at the 

ALJ level.

-Percent of 

settlement part 

cases disposed 

of within 19 

months.

-Percent of 

complex cases 

disposed of 

within 20 

months at the 

ALJ level.

New targets 

developed to 

support the 

Strategic Plan 

for FYs 2022 

– 2026.

New targets 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New targets 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

94%

Target met

(Dispose of 90 

percent of 

simplified 

cases within 

one year.)

89%

Target not 

met

(Dispose of 95 

percent of 

conventional 

cases within 

17 months.)

91%

Target not 

met

(Dispose of 95 

percent of 

settlement part 

cases within 

19 months.)

87%

Target met

(Dispose of 85 

percent of 

complex cases 

within 20 

months.)

99%

Target met

(Dispose of 90 

percent of 

simplified 

cases within 

one year.)

93%

Target not 

met

(Dispose of 95 

percent of 

conventional 

cases within 

17 months.)

96%

Target met

(Dispose of 95 

percent of 

settlement part 

cases within 

19 months.)

87%

Target not 

met

-Dispose of 90 

percent of 

complex cases 

within 20 

months.)

2Except for mandatory settlement cases, which are assigned by the Chief Judge upon receipt from the Office of the Executive 

Secretary, judges are not assigned cases until initial pleadings have been filed. This assignment generally occurs approximately 60 

days after the case has been docketed due to the parties’ frequent requests for extensions of time for filing initial pleadings.
9

Outcome 

Goals

Performance

Measures

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

FY 2021

Actual

(Target)

FY 2022

Actual

(Target)

FY 2023

Actual

(Target)

Provide training 

opportunities to 

(1) ALJs and (2) 

all attorneys and 

support staff, in 

order to enhance 

their capabilities 

on technical and 

legal issues, 

legal writing, 

ethics, and 

technology and 

case 

management.

Increased 

attendance and 

participation in 

training 

opportunities, 

internal and/or 

external, for 

ALJs and all 

attorneys and 

support staff.

Training 

opportunities 

were provided 

to all ALJs, 

attorneys, and 

support staff. 

Attorneys 

attended live 

hearings for 

professional 

growth.

Target met

(Attendance 

and 

participation 

in at least one 

training 

opportunity 

devoted to 

management 

of electronic 

documents 

prior to and 

during 

hearings (i.e., 

e-filing, 

electronic 

discovery, or 

electronic 

exhibits.))

Training 

opportunities 

were provided 

to all ALJs, 

attorneys, and 

support staff. 

Target met

(Attendance 

and 

participation in 

at least one 

training 

opportunity 

devoted to 

management of 

electronic 

documents 

prior to and 

during hearings 

(i.e., e-filing, 

electronic 

discovery, or 

electronic 

exhibits.))

Training 

opportunities 

were provided 

to all ALJs, 

attorneys, and 

support staff. 

Target met

(Attendance 

and 

participation in 

at least one 

training 

opportunity 

devoted to 

management 

of electronic 

documents 

prior to and 

during 

hearings (i.e., 

e-filing, 

electronic 

discovery, or 

electronic 

exhibits.))

Training 

opportunities 

were provided 

to all ALJs, 

attorneys, and 

support staff. 

Target met

(Attendance 

and 

participation 

in at least one 

training 

opportunity 

devoted to 

management 

of electronic 

documents 

prior to and 

during 

hearings (i.e., 

e-filing, 

electronic 

discovery, or 

electronic 

exhibits.))

Training 

opportunities 

were provided 

to all ALJs, 

attorneys, and 

support staff.

Target met

(Attendance 

and 

participation in 

at least one 

training 

opportunity 

devoted to 

management 

of electronic 

documents 

prior to and 

during 

hearings (i.e., 

e-filing, 

electronic 

discovery, or 

electronic 

exhibits)).
10

Administrative Law Judge Case Activity

The following table provides actual ALJ workloads for fiscal years 2019 through 2023.

FY 2019 FY 2020 FY 2021 FY 2022 FY 2023

Actual Actual Actual Actual Actual

OSHA Inspections*: 33,401 21,589 31,013 31,400 33,790

a. Case Inventory, Start of Year 1,064 1,248 1,259 1,201 1,165

b. New Cases 2,017 1,845 1,365 1,510 1,881

c. Total Caseload 3,081 3,093 2,624 2,711 3,046

d. Disposals

 (1) With Hearing 35 44 14 24 24

 (2) Mandatory Settlement Conferences 35 28 59 31 44

 (3) Without Hearing 1,763 1,762 1,350 1,491 1,601

e. Total Dispositions 1,833 1,834 1,423 1,546 1,669

Total Case Inventory, End of Year 1,248 1,259 1,201 1,165 1,377

*Provided by OSHA. 
11

Executive Director Function

The Office of the Executive Director (OEXD) provides administrative services to support the Review 

Commission in fulfilling its mission.

The Executive Director function provides operational management for the agency, including procurement, 

information technology management, human resources management, budget and financial management, 

and administrative services. The day-to-day tasks of this office are led by the Executive Director and 

include: 

• Supporting the development and implementation of the agency’s strategic goals;

• Maintaining and enhancing a website to provide the public with greater access to Review 

Commission information;

• Providing agency-wide support in the areas of finance, budget, procurement and contracting, 

human resources, equal opportunity, and general administrative services;

• Providing personnel, payroll, benefits, reproduction, mail services, and travel assistance to agency 

employees;

• Procuring goods and services, maintenance and needed repairs of equipment, training, reference 

materials, supplies, and office space;

• Implementing case management and administrative systems through information technology 

hardware and software;

• Developing and maintaining computer systems and information security enhancements; and

• Enhancing telecommunications and improving technology efficiency and effectiveness.
12

The following table provides the performance goals and results of the OEXD function for fiscal years 2019

through 2023.

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Ensure that the 

Review 

Commission’s 

website is 

accessible to 

people with 

disabilities and 

serves as a 

useful 

repository for 

information 

about the 

agency and its 

adjudicatory 

activities.

Timeliness of 

postings to 

agency web 

site.

Materials were 

posted to the 

agency’s 

website within 

one day after 

issuance.

Target met

(All material 

posted no later 

than 5 days 

after issuance.)

Materials were 

posted to the 

agency’s 

website within 

one day after 

issuance.

Target met

(All material 

posted no later 

than 4 days 

after issuance.)

Materials were 

posted to the 

agency’s 

website within 

one day after 

issuance.

Target met

(All material 

posted no later 

than 4 days 

after issuance.)

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.
13

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Ensure that the 

agency’s 

website 

provides 

equitable 

access to all 

users and 

serves as a 

useful 

repository for 

information 

about the 

agency and its 

adjudicatory 

activities.

-Timeliness of 

postings to 

agency 

website.

-Perform 

annual vendorinitiated review 

of the agency’s 

webpage for 

compliance 

with Section 

508 of the 

Americans 

with 

Disabilities 

Act.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

-Materials were 

posted to the 

agency’s 

website within 

2 days after 

issuance.

-Accessibility 

information 

and guidelines 

were posted on 

the agency’s 

website.

Target met

(-All material 

to be posted no 

later than 4 

days after 

issuance.

-Conduct 

periodic 

reviews of the 

agency’s 

website to seek 

alternative 

methods for 

ensuring 

equitable 

access to all 

users.)

-Materials were 

posted to the 

agency’s 

website within 

2 days after 

issuance.

-Accessibility 

information 

and guidelines 

were updated 

and posted on 

the agency’s 

website. 

Informational 

materials were 

translated in 

various 

languages and 

posted on the 

agency’s 

website.

Target met

(-All material 

to be posted no 

later than 3 

days after 

issuance.

-Research 

opportunities 

for developing 

a mobile 

version of the 

agency’s 

website to 

optimize access 

using 

smartphones or 

similar mobile 

devices.)
14

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Broaden the 

agency’s 

outreach 

activities to 

the regulated 

community.

-Participation 

in professional 

conferences 

and meetings 

and strategic 

engagement 

with the 

regulated 

community.

-Expand 

electronic 

notification 

services 

information for 

internal and 

external users.

Alert service on 

the agency’s 

website was 

utilized and 

monitored for 

purposes of 

engaging the 

public.

Target met

(-Increase 

participation in 

at least two 

activities or 

meetings that 

promote 

strategic 

engagement to 

disseminate 

information 

including 

trends and 

services (e.g., 

LEP) provided 

by the agency.

-Monitor the 

use of alert 

service used to 

engage the 

public.)

Continued to 

utilize and 

monitor the 

alert service on 

the agency’s 

website to 

engage the 

public.

Target met

(-Increase 

participation in 

at least two 

activities or 

meetings that 

promote 

strategic 

engagement to 

disseminate 

information 

including 

trends and 

services (e.g., 

LEP) provided 

by the agency.

-Monitor the 

use of alert 

service used to 

engage the 

public.)

Continued to 

and monitor the 

alert service on 

the agency’s 

website to 

engage with the 

public.

Target met

(-Increase 

participation in 

at least two 

activities or 

meetings that 

promote 

strategic 

engagement to 

disseminate 

information 

including trends 

and services 

(e.g., LEP) 

provided by the 

agency.

-Monitor the 

use of alert 

service used to 

engage the 

public.)

Social media 

outlets (e.g., 

alert service on 

the agency’s 

website) were 

used to engage 

the public.

Target met

(-Increased 

participation in 

at least one 

activity or 

meeting that 

promotes 

strategic 

engagement to 

disseminate 

information 

including 

trends and 

services (e.g., 

LEP) provided 

by the agency.

-Research 

additional 

social media 

outlets to 

notify and 

engage with 

internal and 

external users.)

-Social media 

outlets (e.g., 

alert service on 

the agency’s 

website) 

continued to be 

utilized to 

engage the 

public.

-Colleges, 

universities, 

bar 

associations, 

and 

miscellaneous 

agencies were 

notified of 

Review 

Commission 

vacancies.

Target met

(-Increased 

participation in 

at least two 

activities or 

meetings that 

promote 

strategic 

engagement to 

disseminate 

information 

including 

trends and 

services (e.g., 

LEP) provided 

by the agency.

-Utilize social 

media outlets 

to notify and 

engage with 

internal and 

external users.)
15

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Ensure that the 

agency’s 

electronic 

filing (e-filing) 

system 

provides 

equitable 

access to all 

users.

Monitor 

monthly 

maintenance 

activities 

performed by 

application 

host.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

-Enhancements 

were made to 

the agency’s 

e-filing system.

-Informal 

training on the 

e-filing system 

was provided 

to internal 

users.

Target met

(-Make needed 

enhancements 

to the e-filing 

system based 

on feedback 

received from 

users.

-Provide 

annual training 

for internal 

users.)

A review of the 

e-filing system 

was conducted. 

Visual mobile 

access to the efiling system 

was enhanced.

Target met

(Conduct an 

annual audit of 

the agency’s

e-filing system 

to ensure 

compliance 

with Section 

508 of the 

Americans 

with 

Disabilities 

Act.)

Recruit, invest 

in, and value 

all employees 

through 

professional 

development, 

workplace 

flexibilities, 

fair treatment, 

and 

recognition.

-Recruit, 

develop, and 

retain a highly 

motivated, 

talented, and 

diverse 

workforce to 

accomplish the 

agency’s 

mission.

-Identify areas 

in which the 

agency can 

enhance 

diversity and 

talent through 

annual analysis 

of the MD-7153

guidance.

-Agency 

directives 

pertaining to 

workplace 

flexibilities 

were updated.

-Reviewed 

performance 

management 

directives and 

established new 

critical element 

for supervisors.

-Devoted 

budgetary 

resources to 

training.

Target met

(-Ensure that 

the agency’s 

performance 

management 

system(s) are 

-Agency 

directives 

pertaining to 

workplace 

flexibilities 

were updated.

-Devoted 

budgetary 

resources to 

training.

-Reviewed 

performance 

management 

directives.

Target met

(-Ensure that 

the agency’s 

performance 

management 

system(s) are 

aligned with its 

goals and 

-Agency 

directives 

pertaining to 

workplace 

flexibilities 

were updated.

-Devoted 

budgetary 

resources to 

training.

-Reviewed 

performance 

management 

directives.

Target met

(-Ensure that 

the agency’s 

performance 

management 

system(s) are 

aligned with its 

goals and 

-The agency’s 

performance 

management 

systems were 

evaluated to 

ensure 

alignment with 

the revised 

strategic plan.

-Budgetary 

resources were 

devoted to 

employee 

training and 

development.

-The agency’s 

telework and 

hours of work 

directives were 

reviewed and 

updated to 

enhance 

workplace 

-The agency’s 

performance 

management 

systems were 

evaluated to 

ensure 

alignment with 

the agency’s 

strategic plan.

-Budgetary 

resources were 

devoted to 

employee 

training and 

development.

-The agency’s 

telework 

directive was 

reviewed and 

updated.

Target met

(-Ensure that 

3Equal Employment Opportunity (EEO) Management Directive 715 – Reporting Requirement for Federal Agencies
16

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

aligned with its 

goals and 

objectives.

-Enhance 

employee 

development 

and learning 

opportunities 

by making 

budgetary 

resources 

available for 

staff training.

-Annually 

review and/or 

update agency 

directives 

pertaining to 

workplace 

flexibilities 

(e.g., hours of 

work, 

telework.))

objectives.

-Enhance 

employee 

development 

and learning 

opportunities 

by making 

budgetary 

resources 

available for 

staff training.

-Annually 

review and/or 

update agency 

directives 

pertaining to 

workplace 

flexibilities 

(e.g., hours of 

work, 

telework.))

objectives.

-Enhance 

employee 

development 

and learning 

opportunities by 

making 

budgetary 

resources 

available for 

staff training.

-Annually 

review and/or 

update agency 

directives 

pertaining to 

workplace 

flexibilities 

(e.g., hours of 

work, 

telework.))

flexibilities.

Target met

(-Conduct an 

annual review 

of the agency’s 

performance 

management 

systems to 

ensure they 

align with the 

agency’s 

revised 

strategic plan.

-Enhance 

employee 

development 

and learning 

opportunities 

by making 

budgetary 

resources 

available for 

staff training.

-Annually 

review and/or 

update agency 

directives 

pertaining to 

workplace 

flexibilities 

(e.g., hours of 

work, 

telework.))

the agency’s 

performance 

management 

system(s) are 

aligned with its 

goals and 

objectives.

-Enhance 

employee 

development 

and learning 

opportunities 

by increasing 

budgetary 

resources for 

training.

-Annually 

review and/or 

update agency 

directives 

pertaining to 

workplace 

flexibilities 

(e.g., hours of 

work, 

telework.))
17

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Provide 

training for all 

agency 

personnel, 

including 

ALJs and 

Commission 

members, on 

diversity, 

equity, 

inclusion, and 

accessibility 

considerations 

in the 

workplace and 

in interacting 

with and 

serving the 

public.

Develop, 

review, and 

update training 

materials to 

educate staff 

on diversity, 

equity, 

inclusion, and 

accessibility 

considerations 

both in the 

workplace and 

while 

interacting with 

and serving the 

public.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

Training on 

diversity, 

equity, 

inclusion, and 

accessibility 

was provided 

to all staff. 

Target met

(Identify 

training 

opportunities 

for staff that 

promote 

diversity, 

equity, 

inclusion, and 

accessibility 

considerations 

in the 

workplace and 

in interacting 

with and 

serving the 

public.)

Training on 

diversity, 

equity, 

inclusion, and 

accessibility 

was provided 

to all staff. 

Target met

(Provide 

annual training 

for all staff to 

advance 

diversity, 

equity, 

inclusion, and 

accessibility.)
18

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Integrate 

knowledge 

management 

processes into 

a plan to 

capture, share, 

and generate 

knowledge 

that 

establishes a 

unified 

network of 

personnel, 

processes, and 

technology to 

enhance all 

aspects of 

essential 

agency 

operations.

-Conduct 

periodic 

knowledge 

management 

audits to 

identify 

sources of 

knowledge and 

“at risk” 

knowledge 

gaps.4

-Tailor IT 

infrastructure 

to support the 

effortless 

sharing and 

transfer of 

knowledge.

-Degree to 

which best 

practices and 

lessons learned 

are integrated 

into the 

performance 

management 

system.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

A knowledge 

management 

subject matter 

index list was 

developed and 

disseminated to 

staff to identify 

gaps in 

essential 

agency 

programs.

Target met

(-Identify gaps 

in essential 

agency 

programs.

-Develop a 

knowledge 

management 

subject matter 

index list to 

serve as a 

resource to 

staff. 

-Use the 

performance 

planning 

process to 

reflect the 

value of 

rewarding 

employees for 

creating, using, 

and sharing 

knowledge.)

-The agency’s 

knowledge 

management 

subject matter 

index list was 

updated to 

address gaps in 

essential 

agency 

programs.

-IT program 

areas were 

reviewed to 

address 

technology 

needs of the 

agency.

-The agency’s 

awards 

program was 

used to provide 

incentives to 

staff.

Target met

(-Knowledge 

gaps in 

essential 

agency 

programs are 

identified and 

addressed 

through an ongoing annual 

evaluation.) 

Ensure that all 

agency 

personnel are 

aware of the 

agency’s 

mission and 

how they 

contribute to 

its 

accomplishments.

Communicate 

significant 

organizational 

accomplishments with 

staff.

-Routine staff 

meetings were 

conducted.

-Annual 

Federal 

Employee 

Viewpoint 

Survey results 

were analyzed.

-Routine staff 

meetings were 

conducted.

-Annual 

Federal 

Employee 

Viewpoint 

Survey results 

were analyzed.

-Routine staff 

meetings were 

conducted.

-Annual Federal 

Employee 

Viewpoint 

Survey results 

were analyzed.

Target met

-Staff meetings 

were held to 

discuss agency 

activities and 

accomplishments.

-The Federal 

Employee 

Viewpoint 

Survey was 

-Employee 

orientation 

booklets were 

developed to 

provide 

educational 

materials to 

new hires 

about the 

agency’s goals 

and mission.

4Areas identified as potential “at risk” knowledge gaps include programs and functions where a subject matter expert is eligible to 

leave the agency (through retirement or career transition) in one to three years and no backup expert has been identified to assume 

the duties and responsibilities vacated.
19

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Target met

(-Communicate 

significant 

organizational 

accomplishments with 

staff during allhands staff 

meetings and 

during 

supervisory/

employee 

meetings.

-Use results of 

the annual 

Federal 

Employee 

Viewpoint 

Survey to 

assess 

managers and 

supervisor’s 

communication 

with employees 

about the 

agency’s goals 

and priorities.)

Target met

(-Communicate 

significant 

organizational 

accomplishments with 

staff during allhands staff 

meetings and 

during 

supervisory/

employee 

meetings.

-Use results of 

the annual 

Federal 

Employee 

Viewpoint 

Survey to 

assess 

managers and 

supervisor’s 

communication 

with employees 

about the 

agency’s goals 

and priorities.)

(-Communicate 

significant 

organizational 

accomplishment

s with staff 

during all-hands 

staff meetings 

and during 

supervisory/ 

employee 

meetings.

-Use results of 

the annual 

Federal 

Employee 

Viewpoint 

Survey to assess 

managers and 

supervisor’s 

communication 

with employees 

about the 

agency’s goals 

and priorities.)

distributed to 

staff and 

results were 

analyzed to 

determine if 

adjustments 

should be made 

to certain 

agency 

activities.

Target met

(-Communicate 

significant 

organizational 

accomplishments with 

staff during allhands staff 

meetings and 

during 

supervisory/

employee 

meetings.

-Use results of 

the annual 

Federal 

Employee 

Viewpoint 

Survey to 

assess 

managers and 

supervisor’s 

communication 

with employees 

about the 

agency’s goals 

and priorities.)

-The results of 

the annual 

Federal 

Employee 

Viewpoint 

Survey were 

used to assess 

managers and 

supervisor’s 

communication 

with employees 

about agency 

goals and 

priorities.

-Staff meetings 

were held to 

discuss agency 

activities and 

accomplishments.

Target met

(-Communicate 

significant 

organizational 

accomplishments with 

staff during allhands staff 

meetings and 

during 

supervisory/

employee 

meetings.)
20

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Develop and 

present an 

annual budget 

and 

performance 

plan that 

clearly 

represents how 

the 

organization 

will 

accomplish 

governmentwide 

management 

priorities, 

agency-wide 

goals, and 

organizational goals.

System that 

links resources 

to specific 

activities that 

support 

measurable 

programmatic 

outcomes and 

objectives.

Aligned budget 

with agency 

program goals 

to efficiently 

accomplish the 

mission.

Target met

(Align budget 

with agency 

program goals 

to efficiently 

accomplish 

mission (e.g., 

program, 

human capital, 

procurement, 

IT 

infrastructure, 

space, and 

facilities.)

Aligned budget 

with agency 

program goals 

to efficiently 

accomplish 

mission.

Target met

(Align budget 

with agency 

program goals 

to efficiently 

accomplish 

mission (e.g., 

program, 

human capital, 

procurement, 

IT 

infrastructure, 

space, and 

facilities.)

Aligned budget 

with agency 

program goals 

to efficiently 

accomplish 

mission.

Target met

(Align budget 

with agency 

program goals 

to efficiently 

accomplish 

mission (e.g., 

program, 

human capital, 

procurement, IT 

infrastructure, 

space, and 

facilities.)

Developed an 

annual budget 

that was 

aligned with 

the agency’s 

revised 

strategic plan.

Target met

(Align the 

budget with 

agency 

program goals 

to efficiently 

accomplish its 

mission (e.g., 

program, 

human capital, 

procurement, 

IT 

infrastructure, 

space, and 

facilities.)

An annual 

budget was 

developed to 

align with 

agency goals 

and to 

efficiently 

accomplish 

mission 

requirements.

Target met

(Implementation of a 

measurement 

system to 

assess and 

report on 

progress of 

financial 

management 

improvements 

and budget 

integration 

management 

reforms.)
21

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Improve 

technology 

infrastructure 

through 

efficiencies 

and 

investments 

(e.g., training, 

equipment, 

and services) 

to support the 

effective use 

of broadband, 

cyber security, 

and energy 

efficiency.

Streamline 

operations and 

infrastructure 

to eliminate 

duplication; 

minimize 

servers, 

storage, and 

application 

sprawl.

Maintain 

standardized 

platforms 

including 

hardware and 

software.

Improve 

network/

communication

s to ensure 

customers can 

access 

necessary 

information 

without delay.

-Enhanced the 

Office 365 

licensing 

model.

-Upgraded the 

remote access 

application 

(Citrix 

environment).

-Upgraded the 

speed of the 

agency’s Wide 

Area Network 

circuits.

-Introduced 

Adobe Acrobat 

Pro 2017.

Target met

(-Reduce 

physical servers 

through 

virtualization.

-Reduce the 

number of 

operating 

systems in use.

-Increase 

bandwidth for 

migration to 

cloud 

efficiencies.)

-Updated 

existing server 

infrastructure.

-Began moving 

server systems 

to the cloud 

and expanding 

existing data 

circuits to 

accommodate 

increased 

bandwidth 

usage.

Target met

(-Reduce 

physical servers 

through 

virtualization.

-Reduce the 

number of 

operating 

systems in use.

-Increase 

bandwidth for 

migration to 

cloud 

efficiencies.)

-Reduced the 

number of 

physical servers 

and operating 

systems in use 

by agency 

personnel. 

-Explored and 

implemented 

measures to 

expand 

bandwidth for 

the agency.

Target met

(-Reduce 

physical servers 

through 

virtualization.

-Reduce the 

number of 

operating 

systems in use.

-Increase 

bandwidth for 

migration to 

cloud 

efficiencies.)

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

Improve 

technology 

infrastructure 

through 

efficiencies 

and 

investments 

(e.g., training, 

equipment, 

services) to 

support the 

effective use 

of broadband, 

cyber security, 

and energy 

efficiency.

-Streamline 

operations and 

infrastructure 

to eliminate 

duplication; 

minimize 

servers, 

storage, and 

application 

sprawl.

-Consolidation 

of 

technological 

services and 

move from an 

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

-Researched 

resources and 

features 

available for 

migration 

associated with 

Cloud 

Services.

-Trained staff

on the use of 

Office 365, 

SharePoint, 

OneDrive, and 

Teams and 

Zoom 

platforms.

-Reduced 

physical 

servers through 

virtualization 

to interact with 

hardware 

resources with 

greater 

flexibility.

-Provided 

annual cyber 

security 

awareness 

training to all 

users.
22

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

“on premise” 

infrastructure 

to a modern 

“cloud” based 

system to 

promote 

efficiencies in 

systems 

management, 

remote 

accessibility, 

continuity of 

operations, and 

budget savings.

-Maintain 

standardized 

platforms, 

including 

hardware and 

software.

-Partner with 

Federal 

agencies that 

monitor 

network traffic 

and isolate 

potential risks.

-Reported 

compliance 

with executive 

orders and/or 

binding 

operational 

directives.

Target met

(-Reduce 

physical 

servers through 

virtualization.

-Provide 

training for 

users to 

educate them 

on IT 

efficiencies 

(e.g., working 

in a cloud 

environment).

-Upgraded 

hardware to 

improve 

bandwidth 

utilization for 

the agency.

-Complied with 

all annual 

reporting 

requirements. 

Target met

(-Reduce 

physical 

servers through 

virtualization.

-Provide 

annual IT 

training to all 

users. 

-Implement 

ways to 

improve 

bandwidth 

utilization for 

the agency.

-Report annual 

compliance 

with applicable 

executive 

orders and/or 

binding 

operational 

directives.)

Conduct all 

internal and 

external 

agency 

business in an 

ethical and 

timely 

manner.

Promote an 

ethical culture 

within the 

Review 

Commission 

through 

leadership, 

awareness, 

resources, and 

oversight.

-Provided 

ethics training 

to agency filers.

-Developed 

procedures to 

(1) conduct 

internal 

discussions of 

ethics inquiries 

as they arise; 

(2) promptly 

gather 

information 

needed from 

inquirer to 

respond; and 

-Provided live 

virtual ethics 

training to 

agency filers in 

accordance 

with training 

flexibilities 

allowed by 

OGE due to the 

coronavirus 

pandemic.

(1) Promptly 

conducted 

internal 

discussions of 

ethics inquiries 

-Provided live 

virtual training 

to all agency 

personnel and 

contractors.

-Continued to 

decrease 

response time to 

ethics inquiries 

by 

accomplishing 

the following: 

(1) promptly 

conducted 

internal 

discussions of 

-Data was 

gathered 

throughout the 

FY from ethics 

inquiries to 

identify areas 

in need of 

targeted ethics 

training.

Almost all 

ethics inquiries 

were responded 

to within one 

week from 

receipt.

-Data was 

gathered 

throughout the 

FY from ethics 

inquiries to 

identify areas 

to address in 

annual ethics 

training.

Obtained 

information 

from OGE 

professional 

development 

outreach on 

creating 

engaging ethics 
23

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

(3) timely 

consult OGE 

regulations and 

guidance, past 

advice, and 

additional 

resources.

Target met

(-Provide inperson ethics 

training to all 

agency filers.

-Develop a plan 

to decrease 

response time 

to ethics 

inquiries.)

as they arise; 

(2) gathered 

information 

needed from 

inquirer to 

respond as soon 

as need for 

additional 

information 

arose; and (3) 

timely 

consulted OGE 

regulations and 

guidance, past 

advice, and 

additional 

resources.

Target met

(-Provide inperson ethics 

training to all 

agency filers.

-Implement a 

plan to 

decrease 

response time 

to ethics 

inquiries.)

ethics inquiries 

as they arose; 

(2) gathered 

information 

needed from 

inquirer to 

respond as soon 

as the need for 

additional 

information 

arose; and (3) 

timely 

consulted OGE 

regulations and 

guidance, past 

advice, and 

additional 

resources.

Target met

(-Provide 

annual and 

more frequent 

ethics training 

to all agency 

filers.

-Implement a 

plan to decrease 

response time to 

ethics 

inquiries.)

-Continued to 

decrease 

response time 

to ethics 

inquiries by (1) 

promptly 

conducting 

internal 

discussions of 

ethics inquires 

as they arose; 

(2) gathering 

information 

needed from 

inquirer to 

respond as 

soon as the 

need for 

additional 

information 

arose; and (3) 

timely 

consulting 

OGE 

regulations and 

guidance, past 

advice, and any 

additional 

resources as 

needed.

Target met

(-Gather data 

to identify 

areas in need of 

targeted ethics 

training. 

-Respond to 50 

percent of 

ethics inquiries 

within two 

weeks of 

receipt.)

trainings and 

incorporating 

principles of 

diversity, 

equity, 

inclusion, and 

accessibility 

into trainings.

-Almost all 

ethics inquiries 

were responded 

to less than one 

week from the 

date of receipt.

Continued to 

decrease 

response time 

to ethics 

inquiries by (1) 

promptly 

conducting 

internal 

discussions of 

ethics inquiries 

as they arose; 

(2) gathering 

information 

needed from

Inquirer to 

respond as 

soon as the 

need for 

additional 

information 

arose; and (3) 

timely 

consulting 

OGE 

regulations and 

guidance, past 

advice, and 

additional 

resources.

-Almost all 

financial 

disclosure 

documents 

were reviewed 

and certified 

within one 

week of 
24

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

receipt. Improv

-ed timely 

notification of 

newly filed 

reports then 

promptly 

reviewed and 

certified those 

reports.

Target met

(-Seek 

opportunities to 

obtain 

information for 

the 

development of 

ethics-related 

training 

resources. 

-Respond to 60 

percent of 

ethics inquiries 

within two 

weeks of 

receipt.)
25

Outcome 

Goals

Performance 

Measures

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

FY

2021

Actual

(Target)

FY 

2022

Actual

(Target)

FY

2023

Actual

(Target)

Maintain and 

enhance 

secure 

electronic 

information 

systems for 

case 

management, 

legal research, 

public access 

to data 

through the 

internet, and 

continuity of 

the agency’s 

operations at 

all times.

Conduct 

periodic audits 

of information 

systems to 

verify systems 

availability are 

at acceptable 

levels.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

New goal 

developed to 

support the 

Strategic Plan 

for FYs 2022 –

2026.

Improve 

network 

communications to ensure 

stakeholders 

can access 

necessary 

information 

without delay.

-Enhanced the 

search function 

on the agency’s 

website to 

assist 

stakeholders 

with easily 

accessing case 

information. 

-Hardware 

platforms were 

maintained at 

proficient 

levels.

Target met

(-Improve 

network 

communications to ensure 

stakeholders 

can access 

necessary 

information 

without delay.

-Maintain 

hardware 

platforms at 

proficient 

levels.)
26

Analysis of Financial Statements

The Review Commission had biennial audits of its financial statements from 1996 through 2002.

Consistent with the Accountability of Tax Dollars Act of 2002, OSHRC began annual audits in FY 2003. 

The Review Commission received an unqualified opinion for each financial audit conducted from FY 1996 

through FY 2013, and an unmodified opinion for FY 2014 through FY 2022 audits and the FY 2023 audit 

is expected to result in an unmodified opinion. The terms “unqualified” and “unmodified” refer to clean 

opinions.

Since 2002, the Review Commission has contracted with the Administrative Resources Center (ARC), 

Bureau of the Fiscal Service (BFS), for accounting services. The ARC prepared the Review Commission’s 

FY 2023 financial statements, which include comparative data for FY 2022. The principal financial 

statements include the Balance Sheet, Statement of Net Cost, Statement of Changes in Net Position, and 

Statement of Budgetary Resources.

The changes described in the analyses below generally indicate that the budget execution process remains 

effective, given higher payroll costs and higher costs for goods and services to maintain operations and 

fulfill our mission.

Analysis of the Balance Sheet

OSHRC’s assets in FY 2023 totaled $6,577,811 as of September 30, 2023. This represents an increase of 

$2,188,796. The Fund Balance with Treasury of $6,576,201 represents OSHRC’s largest asset as of 

September 30, 2023. It increased 49.9 percent from FY 2022 and represents 99.95 percent of the agency’s 

total assets for FY 2023. General Property, Plant, and Equipment were fully depreciated as of September 

30, 2023.

OSHRC’s liabilities in FY 2023 totaled $1,497,680 as of September 30, 2023. This is an increase of 

$123,129. The accounts payable balance as of September 30, 2023, was $236,716, an increase of $101,325. 

Unfunded annual leave totaled $682,443 and is approximately 45 percent of total agency liabilities.

Net Position is the difference between total assets and total liabilities. The total net position for FY 2023 

increased by $2,065,667 from FY 2022.

Analysis of Statement of Net Cost

The Statement of Net Cost shows the net cost of operations for the agency and is broken out between 

OSHRC’s programs, Administrative Law Judge, Commission Review-Level, and Executive Director. The 

Total net cost of operations in 2023 was $13,765,501, a decrease of $4,337 from the FY 2022 net cost of 

operations of $13,769,838.

Analysis of the Statement of Changes in Net Position

The Statement of Changes in Net Position reports the change in the agency’s net position during the 

reporting period. The net position consists of two components, the unexpended appropriations, and the 

cumulative results of operations. The Net Position increased $2,065,667 in 2023 from 2022, a change of 

approximately 68 percent.

Analysis of the Statement of Budgetary Resources

The Statement of Budgetary Resources presents how the budgetary resources were made available and the 

status of the budgetary resources at the end of the reporting period. The total budgetary resources must 

always equal the total status of budgetary resources. For FY 2023, OSHRC had total budgetary resources 

of $17,024,806, which is $1,807,821 more than in FY 2022.
27

Coronavirus (COVID-19) Pandemic

The Review Commission did not receive any additional budgetary resources in FY 2023 to respond to the 

COVID-19 pandemic. The amount of FY 2023 budget resources used to prepare and respond to COVID19 were not significant and did not have a material impact on the Review Commission’s assets, liabilities, 

net position, or other results.

Management Assurances

Systems, Controls, and Legal Compliance

The Review Commission is in compliance with the Federal Managers Financial Integrity Act and the Office 

of Management and Budget (OMB) Circular A-123, Management’s Responsibility for Internal Control.

The system of internal controls for this agency is functioning well. It provides reasonable assurance as to 

the efficiency and effectiveness of programs and operations, reliability of financial and performance 

information, and compliance with laws and regulations. These controls satisfy the requirements of the 

Federal Managers’ Financial Integrity Act. In addition, the appropriate policies and controls are in place to 

mitigate the risk of fraud and inappropriate charge card practices. 

The Review Commission is a small, independent Federal agency and does not have a separate Inspector 

General Office. Therefore, the Review Commission’s management team assumes the responsibility for 

assessing the agency’s internal operations and determining if there are any weaknesses that need correction. 

For FY 2023, two program reviews took place. These include an audit of the FY 2023 financial statements 

and an audit of the agency’s computer and information security.

Financial Audit

The Review Commission has had annual audits of its financial statements since FY 2003, including reviews 

of the adequacy of the Review Commission’s internal control systems. The Review Commission received 

an unqualified opinion for each financial audit conducted from FY 2003 through FY 2013, and an 

unmodified opinion for the audits conducted in FY 2014 through FY 2022. The agency also expects to 

receive an unmodified opinion for FY 2023.

Regarding financial management, the National Finance Center (NFC) provided payroll services, and the 

Bureau of the Fiscal Service (BFS) provided accounting, disbursement, and financial statement preparation 

services for the agency. Accordingly, certain aspects of the Review Commission’s financial management 

system are largely influenced by the practices and procedures of the NFC and the BFS.

In addition to the practices and procedures of the NFC and BFS, the Review Commission has established 

certain internal controls and procedures that safeguard assets and ensure that obligations and disbursements 

are made consistent with management’s direction. For example, BFS reports are reviewed and reconciled 

to assure that the agency’s obligation and disbursement actions are properly recorded and that the year-end 

financial statements are correctly stated. The agency’s Budget and Finance Office also prospectively 

certifies funds availability for all obligations. In addition, the OEXD conducts periodic reviews of internal 

systems including travel, payroll, and procurement.

The FY 2023 financial audit is expected to result in an “unmodified” opinion with no reported material 

weaknesses or other significant deficiencies. Generally, the system of internal controls for this agency is 

functioning well. It provides reasonable assurance as to the efficiency and effectiveness of programs and 

operations, reliability of financial and performance information, and compliance with laws and regulations. 

These controls satisfy the requirements of the Federal Managers' Financial Integrity Act. As previously 

mentioned, the Review Commission has had annual audits of its financial statements since FY 2003, 

including reviews of the adequacy of the Review Commission’s internal control systems.
28

The Review Commission contracts with the Treasury Franchise Fund, Administrative Resource Center, 

Bureau of the Fiscal Service, for accounting, disbursement, and travel services, and with the NFC for payroll 

and personnel services. In addition to the agency’s internal controls and procedures that safeguard assets 

and ensure that obligations and disbursements are made consistent with management’s direction, the BFS 

and the NFC have established practices and procedures that assure appropriate internal controls. The two 

agencies’ internal control systems are evaluated independently.

Improper Payments

The Review Commission did not make any improper payments in FY 2023. The agency continued the 

practice of reviewing the General Services Administration Excluded Parties List (EPLS) and the System 

for Awards Management (formerly Central Contractor Registry) prior to awarding contracts and purchase 

orders. All payments made in FY 2023 were verified using the method above, except for payments to 

Federal vendors, payroll, and credit card payments. 

The agency continues to attribute progress made in eliminating improper payments to the implementation 

of the program integrity activities outlined in our “Do Not Pay Implementation Plan.” The plan, which was 

implemented in FY 2013, requires agency staff responsible for processing invoices to focus on prevention, 

detection, and recovery. Prevention activities, which are executed prior to the payment of an invoice, 

include pre-payment audits, risk prioritization, and predictive modeling. Transactions that are identified as 

being “high risk” are subject to a second level of review prior to being forwarded to the Certifying Official 

for approval for payment. Detection activities, which are performed subsequent to payment, are based 

largely on reports generated by the entity within the agency that is responsible for analyzing invoice 

processing activities. For example, the Review Commission analyzes a monthly report detailing the 

cumulative total and number of invoices processed during the previous 30-day reporting period. The 

Review Commission continued to implement its prevention and detection process in FY 2023. 

Fraud Reduction

The Review Commission has identified its Charge Card Program, which includes purchase and travel cards, 

as a high-risk area for fraud. As a result, the agency utilizes various methods to eliminate fraud and misuse. 

For the purchase card program, cardholders must receive approval from the Executive Director prior to 

making purchases with a government purchase card. In addition, purchase cardholders are required to 

submit receipts with their monthly statements so that each charge can be reviewed and verified by budget 

staff prior to approval and payment. For the travel card program, a monthly detailed account cycle report 

from the charge card vendor is reviewed in conjunction with travel vouchers to detect card misuse. 

The Review Commission continues to evaluate fraud risks within the agency. In addition, an audit of the 

financial statements and an audit of the agency’s information technology systems were conducted for FY 

2023. The results of the evaluation and the audits will be used to improve fraud prevention within the 

agency.

Computer and Information Security Program 

Since FY 2003, the Review Commission has and continues to conduct annual independent evaluations with 

the assistance of private contractors. The Review Commission contracts for annual independent evaluations 

of its computer and information security programs consistent with the Federal Information Security 

Management Act (FISMA) of 2014. These evaluations are conducted under the requirements of the 

Government Information Security Reform Act (the predecessor to FISMA), as well as the Office of 

Management and Budget’s implementing guidelines, and National Institute of Standards and Technology 

(NIST) guidance. Although the Review Commission does not have an Inspector General, we have requested 

that function be performed by an independent contractor.
29

The FY 2022 independent audit demonstrates the Review Commission’s commitment to keeping up with 

additions and changes to FISMA law. Some specific examples in recent years include the incorporation of 

NIST Special Publication 800-53 Revision 5, NIST Special Publication 800-18, Federal Information 

Processing Standards (FIPS) 199, FIPS 200, and FIPS 201, each of which place additional requirements on 

the agency. The Review Commission’s security program continues to be incorporated into its annual 

performance and security plans in accordance with the law and provides reasonable assurances and 

safeguards to maintain integrity and competence. Furthermore, the Review Commission practices 

delegation of authority as a structured organization with defined separation of duties and supervision.

The Review Commission, in accordance with the Cybersecurity and Infrastructure Security Agency (CISA) 

at the U.S. Department of Homeland Security’s (DHS) Binding Operational Directive 18-01, “Enhance 

Email and Web Security,” has activated all components defined to ensure the integrity and confidentially 

of internet-delivered data, minimize spam, and better protect users who might otherwise fall victim to a 

phishing email that appears to come from a government-owned system. All Review Commission systems 

use the HyperText Transfer Protocol (HTTP) Strict Transport Security, a web policy mechanism that helps 

protect our cloud services authentication against unauthorized connections. Additionally, the Review 

Commission has complied and implemented necessary changes in accordance with Binding Operational 

Directives such as the Vulnerability Remediation Requirements for Internet-Accessible Systems.

The Review Commission continues to test its virus detection program along with automatic updates and 

scanning using a myriad of tools including third party scanning through a Managed Trusted Internet 

Protocol Service utilizing our internet service provider’s Intrusion Prevention Security Service and 

continuous diagnostics and monitoring. The Review Commission also provides a second level of virus and 

malware protection at the server and workstation level, which has significantly reduced the number of spam 

and other unwanted email messages. Additional controls in place to protect data from accidental or 

malicious alteration or destruction include the DHS’s Trusted Internet Connection, Einstein3a accelerated 

(U.S. Computer Emergency Readiness Team Program or U.S.-CERT), CISA’s Continuous Diagnostics and 

Mitigation Defend F Suite of applications, and annual security refresher training for federal employees and 

contractors. These provide continuous monitoring of the network, intrusion detection and prevention, 

system and email scans, separation of duties based on access need and clearance, internal intrusion 

detection, monitoring and incident reporting and investigation.

In addition to security controls provided by CISA, OSHRC utilizes its deployed firewall and Intrusion 

Detection System to provide network perimeter security. Formal procedures for reviewing logs are in place 

and the information technology staff identifies incidents when a security violation occurs.

Along with the Review Commission’s efforts to enhance its information security program, the agency has 

directed considerable resources to protecting personally identifiable information (PII). The agency recently 

revised its Privacy Act regulations and in FY 2022, updated its Privacy Act Directive. Also, during the 

fiscal year, the Senior Agency Official for Privacy (SAOP) and the privacy officer have either confirmed 

the accuracy of, or updated, the notices (SORNs) for eight of the agency’s system of records and published 

a new SORN for the agency’s reasonable accommodation records. Also, privacy impact assessments (PIAs) 

are regularly updated for each of the four components of the Review Commission’s information system—

three of the PIAs were revised in FY 2022. To provide as much transparency as possible, SORNs, PIAs, 

and Privacy Act regulations are posted on the agency’s privacy web page: https://www.oshrc.gov/privacy/. 

This page also includes procedures for making Privacy Act requests and provides a dedicated email 

address—created in FY 2022—to allow the public to communicate with the agency on any privacy-related 

matters. The agency also regularly reviews its website and, where appropriate, adds or revises Privacy Act 

Statements to inform the public of any potential collections of PII.

As required by its Privacy Act Directive, the Commission provides general Privacy Act training to its 

employees and contractors and provides additional role-based training to its privacy personnel, including 

its Privacy Act system managers. In addition, as required by the directive, the SAOP annually reviews the 

agency’s collection and use of social security numbers (SSNs) and maintains an inventory of systems that 
30

include SSNs. In accordance with the directive, the SAOP also reviews the agency’s contracts and 

recommends, where appropriate, inclusion of clauses concerning privacy matters. 

The agency has implemented a privacy continuous monitoring policy and strategy to ensure that the 

agency’s privacy controls, including the ones discussed above, are reviewed at regular intervals. As with 

its information security program, the Review Commission has maximized its limited financial and human 

resources to establish a comprehensive privacy program that effectively protects data maintained by the 

agency.

Finally, the Review Commission has a limited social media presence. To address privacy concerns that 

could arise using social media, the agency has a social media use policy in place (revised in FY 2022) that 

covers all agency personnel, including contractors, and governs both official and personal social media use. 

Further, the agency has a formalized policy in place for redacting PII from documents that are posted on its 

website (also revised in FY 2022) to ensure that such information is protected to the greatest extent possible. 

The agency also has a Breach Response Plan in place as required by OMB Memorandum 17-12. The SAOP 

has continued to comply with policy and OMB’s guidance by conducting tabletop exercises annually and 

staying abreast of information security throughout the agency.

Performance Data Verification

For each strategic goal and its related objectives, the Review Commission formulated performance 

measures and numerical annual targets, whenever possible. A few measures are necessarily qualitative in 

nature. Case processing and adjudication measurements are used for several objectives contained in our 

Public Service Goal. Most of the data related to the Public Service Goal resides in the Review Commission’s 

e-filing system that was successfully implemented in FY 2016. The e-filing system directly supports our 

annual performance plan’s goals and targets, promotes transparency, supports technology improvements, 

and integrates business process automation to improve accuracy and efficiency in case management 

practices. In FY 2023, each of the 1,881 new cases docketed at the ALJ level were entered into the e-filing 

system and progress on all cases was tracked. To assure the quality of the data, management periodically 

reviews the information in the case management/tracking system. The agency conducts test runs of the data 

to ensure that information is entered and updated on a timely basis. The reports are used to assess workload 

and make workload adjustments, when necessary. At the end of the year, this data is used by the offices to 

measure performance related to the goals and to improve management.

Human resource measurements are used for the goals in the OEXD function. The data related to these goals 

is maintained and tracked in the Human Resource system, which includes spreadsheets to track training 

costs and hours, and employee personnel and performance files. Management reviews this information for 

accuracy.

Limitations of the Financial Statements

The principal financial statements are prepared to report the financial position, financial condition, and 

results of operations of the Review Commission, pursuant to the requirements of 31 U.S.C. § 3515(b). The 

statements are prepared from the books and records of the Review Commission in accordance with Federal 

Generally Accepted Accounting Principles (GAAP) and the formats prescribed by OMB. Reports used to 

monitor and control budgetary resources are prepared from the same books and records. The financial 

statements should be read with the realization that they are for a component of the United States 

Government.

.
U.S. OCCUPATIONAL SAFETY AND HEALTH

REVIEW COMMISSION

INDEPENDENT AUDITOR’S REPORT

AND

FINANCIAL STATEMENTS

FOR THE YEARS ENDED

SEPTEMBER 30, 2023 AND 2022

Prepared By

Brown & Company CPAs and Management Consultants, PLLC

November 9, 2023
31

INDEPENDENT AUDITOR’S REPORT 

U.S. Occupational Safety and Health Review Commission

Washington, D.C.

In our audits of the fiscal years 2023 and 2022 financial statements of the U.S. Occupational Safety 

and Health Review Commission (OSHRC), we found:

• OSHRC’s financial statements as of and for the fiscal years ended September 30, 2023, and

2022, are presented fairly, in all material respects, in accordance with United States of America 

(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 with provisions of applicable laws, regulations, contracts, and

grant agreements for fiscal year 2023. 

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

required supplementary information (RSI)

5

and other information6included with the financial

statements; (2) ourreport on internal control overfinancial reporting; and (3) our report on compliance

with laws, regulations, contracts, and grant agreements.

Report on the Financial Statements

Opinion

In accordance with the provisions of the Accountability of Tax Dollars Act of 2002 (ATDA) (Pub. L. No. 

107-289),we have audited OSHRC’sfinancial statements. OSHRC’s financial statements comprise the

balance sheets as of September 30, 2023, and 2022; the related statements of net cost, changes in net

position, and budgetary resources for the fiscal years then ended; and the relatednotes to the financial 

statements. In our opinion, OSHRC’s financial statements present fairly, in all material respects, 

OSHRC’s financial position as of September 30, 2023, and 2022, and its net costs of operations, 

changes in net position, and budgetary resources for the fiscal years then ended in accordance with 

U.S. generally accepted accounting principles. 

Basis for Opinion

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

responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit

of the Financial Statements section of our report. We are required to be independent of OSHRC and to

5 The RSI consists of Management’s Discussion and Analysis and the Statement of Budgetary Resources, which are included 

with the financial statements.

6 Other information consists of information included with the financial statements, other than the RSI, Financial section, and the 

auditor’s report.
32

meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our 

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

for our audit opinion.

Responsibility of Management for the Financial Statements

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

statements inaccordance 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 OSHRC’s Performance and Accountability Report (PAR) and

ensuring the consistency of that information with the audited financial statements and the RSI; and (4)

designing, implementing, and maintaining effective internal control relevant to the preparation and fair

presentation offinancial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free 

from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our 

opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not 

a guarantee that an audit of the financial statements conducted in accordance with U.S. generally accepted 

government auditing standards will always detect a material misstatement or a material weakness when it 

exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting

from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the 

override of internal control. Misstatements, including omissions, are considered to be material if there is a 

substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a 

reasonable user based on the financial statements.

In performing an audit in accordance with U.S. generally accepted government auditing standards, we:

• Exercise professional judgment and maintain professional skepticism throughout the audit.

• Identify and assess the risks of material misstatement of the financial statements, whether due to 

fraud or error, and design and perform audit procedures responsive to those risks. Such procedures 

include examining, on a test basis, evidence regarding the amounts and disclosures in the financial 

statements in order to obtain audit evidence that is sufficient and appropriate to provide a basis for 

our opinion.

• Obtain an understanding of internal control relevant to our audit 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 OSHRC’s internal control over financial reporting. 

Accordingly, no such opinion is expressed.

• Evaluate the appropriateness of accounting policies used and the reasonableness of significant 

accounting estimates made by management, as well as evaluate the overall presentation of the 

financial statements.

• Perform other procedures we consider necessary in the circumstances.

We are required to communicate with those charged with governance regarding, among other matters, the 

planned scope and timing of the audit, significant audit findings, and certain internal control–related matters 

that we identified during the financial statement audit.
33

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. Such information is the 

responsibility of management and, although not a part of the financial statements, is required by FASAB, 

which considers it 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. These procedures 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 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

OSHRC’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. Management is responsible for the other information 

included in OSHRC’s PAR. The other information comprises a detailed statement of management 

assurances and other information as applicable but does not include the financial statements and our 

auditor’s report thereon. Our opinion on the financial statements does not cover the other information, and 

we do not express an opinion or any form of assurance thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information 

and consider whether a material inconsistency exists between the other information and the financial 

statements, or the other information otherwise appears to be materially misstated. If, based on the work 

performed, we conclude that an uncorrected material misstatement of the other information exists, we are 

required to describe it in our report.

Report on Internal Control over Financial Reporting

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

over financial reporting, consistent with our auditor’s responsibilities discussed below. 

Results of Our Consideration of Internal Control over Financial Reporting

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

identify all deficiencies in internal control that might be material weaknesses or significant deficiencies7 or 

to express an opinion on the effectiveness of OSHRC’s internal control over financial reporting. Given 

these limitations, during our 2023 audit, we did not identify any deficiencies in internal control over 

financial reporting that we consider to be material weaknesses. However, material weaknesses or significant 

deficiencies may exist that have not been identified.

7 A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the 

normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material 

weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable 

possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a 

timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control over financial reporting 

that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
34

Basis for Results of Our Consideration of Internal Control over Financial Reporting

We performed our procedures related to OSHRC’s internal control over financial reporting in accordance 

with government auditing standards and OMB guidance.

Responsibilities of Management for Internal Control over Financial Reporting

OSHRC’s management is responsible for designing, implementing, and maintaining effective internal 

control over financial reporting relevant to the preparation and fair presentation of financial statements that 

are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibilities for Internal Control over Financial Reporting

In planning and performing our audit of OSHRC’s financial statements as of and for the fiscal year ended 

September 30, 2023, in accordance with U.S. generally accepted government auditing standards, we 

considered OSHRC’s internal control relevant to the financial statement audit 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 OHRC’s internal control over financial reporting. Accordingly, we do not express an 

opinion on OSHRC’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.

Intended Purpose of Report on Internal Control over Financial Reporting

The purpose of this report is solely to describe the scope of our consideration of OSHRC’s internal control 

over financial reporting and the results of our procedures, and not to provide an opinion on the effectiveness 

of OSHRC’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 OSHRC’s financial statements, we tested compliance with selected 

provisions of applicable laws, regulations, contracts, and grant agreements consistent with our auditor’s 

responsibilities discussed below.
35

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 2023 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

OSHRC. Accordingly, we do not express such an opinion.

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

We performed our tests of compliance in accordance with U.S. generally accepted government auditing 

standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities 

for Tests of Compliance section below.

Responsibilities of Management for Compliance with Laws, Regulations, Contracts, and Grant Agreements 

OSHRC management is responsible for complying with laws, regulations, contracts, and grant agreements 

applicable to OSHRC.

Auditor’s Responsibilities for Tests of Compliance with Laws, Regulations, Contracts, and Grant 

Agreements

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

and grant agreements applicable to OSHRC that have a direct effect on the determination of material 

amounts and disclosures in OSHRC’s financial statements, and to perform certain other limited procedures. 

Accordingly, we did not test compliance with all laws, regulations, contracts, and grant agreements 

applicable to OSHRC. We caution that noncompliance may occur and not be detected by these tests.

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.

Greenbelt, Maryland

November 9, 2023
FINANCIAL STATEMENTS AND NOTES
The accompanying notes are an integral part of these financial statements.

36

2023 2022

Assets:

Intragovernmental Assets:

Fund Balance with Treasury (Note 2) $ 6,576,201 $ 4,386,967

Total Intragovernmental Assets 6,576,201 4,386,967

Other than Intragovernmental Assets:

Accounts Receivable, Net (Note 3) 1,610 2,048

Total Other than Intragovernmental Assets 1,610 2,048

Total Assets $ 6,577,811 $ 4,389,015

Liabilities: (Note 4)

Intragovernmental Liabilities:

Other Liabilities (Note 5) $ 138,739 $ 128,818

Other Liabilities (Without Reciprocals) 39,832 37,989

Other Current Liabilities - Benefit Contributions Payable 98,907 90,829

Total Intragovernmental Liabilities 138,739 128,818

Other than Intragovernmental Liabilities:

Accounts Payable 236,716 135,391

Federal Employee Benefits Payable 701,250 715,291

Other Liabilities (Note 5) 420,975 395,051

Total Other than Intragovernmental Liabilities 1,358,941 1,245,733

Total Liabilities $ 1,497,680 $ 1,374,551

Net Position:

Unexpended Appropriations - Funds from Other than Dedicated Collections $ 5,758,329 $ 3,708,065

Cumulative Results of Operations - Funds from Other than Dedicated Collections (678,198) (693,601)

Total Net Position 5,080,131 3,014,464

Total Liabilities and Net Position $ 6,577,811 $ 4,389,015

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

BALANCE SHEET

AS OF SEPTEMBER 30, 2023 AND 2022

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

37

2023 2022

Gross Program Costs:

Administrative Law Judge $ 6,507,296 $ 6,509,121

Less: Earned Revenue (344) (118)

Net Program Costs $ 6,506,952 $ 6,509,003

Commission $ 5,506,492 $ 5,508,035

Less: Earned Revenue (291) (100)

Net Program Costs $ 5,506,201 $ 5,507,935

Executive Director $ 1,752,441 $ 1,752,932

Less: Earned Revenue (93) (32)

Net Program Costs $ 1,752,348 $ 1,752,900

Net Cost of Operations $ 13,765,501 $ 13,769,838

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

STATEMENT OF NET COST

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

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

38

2023 2022

Unexpended Appropriations:

Beginning Balance $ 3,708,065 $ 3,727,762

Appropriations Received 15,449,000 13,622,000

Other Adjustments (379,100) (447,388)

Appropriations Used (13,019,636) (13,194,309)

Net Change in Unexpended Appropriations 2,050,264 (19,697)

Total Unexpended Appropriations $ 5,758,329 $ 3,708,065

Cumulative Results of Operations:

Beginning Balance $ (693,601) $ (715,647)

Appropriations Used 13,019,636 13,194,309

Transfers In/Out Without Reimbursement - 242

Imputed Financing (Note 8) 761,996 597,583

Other (728) (250)

Net Cost of Operations (13,765,501) (13,769,838)

Net Change in Cumulative Results of Operations 15,403 22,046

Total Cumulative Results of Operations $ (678,198) $ (693,601)

Net Position $ 5,080,131 $ 3,014,464

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

STATEMENT OF CHANGES IN NET POSITION

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

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

39

2023 2022

Budgetary Resources:

Unobligated Balance from Prior Year Budget Authority, Net (Note 9) $ 1,575,806 $ 1,594,743

Appropriations 15,449,000 13,622,000

Spending Authority from Offsetting Collections - 242

Total Budgetary Resources $ 17,024,806 $ 15,216,985

Status of Budgetary Resources:

New Obligations and Upward Adjustments (total) $ 14,536,804 $ 13,400,934

Unobligated Balance, End of Year:

 Apportioned, Unexpired Accounts 1,090,063 465,858

Expired Unobligated Balance, End of Year 1,397,939 1,350,193

Unobligated Balance, End of Year (total) 2,488,002 1,816,051

Total Budgetary Resources $ 17,024,806 $ 15,216,985

Outlays, Net and Disbursements, Net:

Outlays, Net (total) $ 12,880,666 $ 13,192,979

Distributed Offsetting Receipts (728) (250)

Agency Outlays, Net $ 12,879,938 $ 13,192,729

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

STATEMENT OF BUDGETARY RESOURCES

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

(In Dollars)
U.S. OCCUPATIONAL SAFETY AND HEALTH REVIEW 

COMMISSION

NOTES TO THE FINANCIAL STATEMENTS

40

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

The U.S. Occupational Safety and Health Review Commission (Review Commission) is an 

independent adjudicatory agency created by the Occupational Safety and Health Act of 1970 (the 

Act). The sole statutory mandate is to serve as an administrative court providing fair and expeditious 

resolution of disputes involving the Occupational Safety and Health Administration (OSHA), 

employers charged with violations of the Occupational Safety and Health Act, and employees and/or 

their representatives. The Review Commission was created by Congress as an agency completely 

independent of the Department of Labor (DOL) to ensure that OSHA’s enforcement actions are 

carried out in accordance with the law and that parties are accorded due process. 

The Review Commission 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.

The Review Commission receives custodial collections and holds custodial receivables that are nonentity assets and are transferred to Treasury at fiscal year-end.

The Review Commission has rights and ownership of all assets reported in these financial statements. 

The reporting entity is a component of the U.S Government. For this reason, some of the assets and 

liabilities reported by the entity may be eliminated for government-wide reporting because they are 

offset by assets and liabilities of another U.S. Government entity. These financial statements should 

be read with the realization that they are for a component of the U.S. Government, a sovereign entity. 

The Review Commission 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 the Review Commission. 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 follows the rules for the Budget 

of the United States Government.
41

The statements are a requirement of the Chief Financial Officers Act of 1990, the Government 

Management Reform Act of 1994 and the Accountability of Tax Dollars Act of 2002. They have 

been prepared from, and are fully supported by, the books and records of the Review Commission 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 the Review Commission’s 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 the Review Commission’s use of budgetary resources. The financial statements and 

associated notes are presented on a comparative basis. Unless specified otherwise, all amounts are 

presented in dollars.

C. Basis of Accounting

Transactions are recorded on both an accrual accounting basis and a budgetary basis. Under the 

accrual method, revenues are recognized when earned, and expenses are recognized when a liability 

is incurred, without regard to receipt or payment of cash. Budgetary accounting facilitates the control 

and monitoring of federal funds as well as the compliance with legal requirements on the use of those

funds.

D. Fund Balance with Treasury

Fund Balance with Treasury is an asset of a reporting entity and a liability of the General Fund. It is 

the aggregate amount of the Review Commission’s funds with Treasury in expenditure and receipt

accounts. Appropriated funds recorded in expenditure accounts are available to pay current liabilities 

and finance authorized purchases.

The Review Commission does not maintain bank accounts of its own, has no disbursing authority, 

and does not maintain cash held outside of Treasury. When the reporting entity seeks to use FBWT 

or investments in Government securities to liquidate budgetary obligations, Treasury will finance the 

disbursements in the same way it finances all other disbursements, which is to borrow from the public 

if there is a budget deficit (and to use current receipts if there is a budget surplus). Funds are disbursed 

for the agency on demand.

E. Accounts Receivable

Accounts receivable consists of amounts owed to the Review Commission by other federal agencies 

and the general public. Amounts due from federal agencies are considered fully collectible. Accounts 

receivable from the public include reimbursements from employees. An allowance for uncollectible 

accounts receivable from the public is established when, based upon a review of outstanding accounts 

and the failure of all collection efforts, management determines that collection is unlikely to occur 

considering the debtor’s ability to pay.

F. Property, Equipment, and Software

Property, equipment and software represent furniture, fixtures, equipment, and information 

technology hardware and software which are recorded at original acquisition cost and are depreciated 

or amortized using the straight-line method over their estimated useful lives. Major alterations and 

renovations are capitalized, while maintenance and repair costs are expensed as incurred. The Review 

Commissions 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 
42

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)

Office Furniture 7

Office Equipment 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 the Review Commission as a result of 

transactions or events that have already occurred.

The Review Commission reports its liabilities under two categories, Intragovernmental and Other 

than Intragovernmental. Intragovernmental liabilities represent funds owed to another government 

agency. Liabilities other than intragovernmental represent 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. 

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 employee.
43

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 Review Commission’s 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 the Review 

Commission 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 the unreimbursed cost paid by DOL for compensation to recipients under the FECA.

K. Retirement Plans

The Review Commission’s employees participate in either the CSRS or the FERS. The employees 

who participate in CSRS are beneficiaries of the Review Commission’s 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 

the Review Commission matches any employee contribution up to an additional four percent of pay. 

For FERS participants, the Review Commission 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, the Review Commission remits the employer’s 

share of the required contribution.

The Review Commission 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 the 

Review Commission for current period expense reporting. OPM also provides information regarding 

the full cost of health and life insurance benefits. The Review Commission recognized the offsetting 

revenue as imputed financing sources to the extent these expenses will be paid by OPM.

The Review Commission 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

The Review Commission’s 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 Review 

Commission with certain cost factors that estimate the true cost of providing the post-retirement 

benefit to current employees. The Review Commission 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 Review Commission through the recognition of an imputed 

financing source.
44

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. Reclassification

Certain fiscal year 2022 balances have been reclassified, retitled, or combined with other financial 

statement line items for consistency with the current year presentation.

O. Classified Activities 

Accounting standards require all reporting entities to disclose that accounting standards allow certain 

presentations and disclosures to be modified, if needed, to prevent the disclosure of classified

information.

NOTE 2. FUND BALANCE WITH TREASURY

Fund balance with Treasury account balances as of September 30, 2023 and 2022 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 (see also Note 10).

2023 2022

Status of Fund Balance with Treasury:

Unobligated Balance

 Available $ 1,090,063 $ 465,858 

 Unavailable 1,397,939 1,350,193 

Obligated Balance Not Yet Disbursed 4,088,199 2,570,916 

Total $ 6,576,201 $ 4,386,967 
45

NOTE 3. ACCOUNTS RECEIVABLE, NET

Accounts receivable balances as of September 30, 2023 and 2022 were as follows:

The accounts receivable is primarily made up of employee receivables.

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

material uncollectible accounts as of September 30, 2023 and 2022.

NOTE 4. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

The liabilities for the Review Commission as of September 30, 2023 and 2022, 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.

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 5. OTHER LIABILITIES

Other liabilities account balances as of September 30, 2023 were as follows:

2023 2022

Other than Intergovernmental

Accounts Receivable $ 1,610 $ 2,048

Total Accounts Receivable $ 1,610 $ 2,048

2023 2022

Unfunded Leave $ 682,443 $ 698,282

Total Liabilities Not Covered by Budgetary Resources $ 682,443 $ 698,282

Total Liabilities Covered by Budgetary Resources 815,237 676,269

Total Liabilities $ 1,497,680 $ 1,374,551

Current Non Current Total

Intragovernmental

Employer Contributions and Payroll Taxes Payable (without reciprocals) $ 39,832 $ - $ 39,832

Employer Contributions and Payroll Taxes Payable 98,907 - 98,907

Total Intragovernmental $ 138,739 $ - $ 138,739

Other than Intragovernmental

Accrued Funded Payroll and Leave $ 420,759 $ - $ 420,759

Other Liabilities w/Related Budgetary Obligations 216 - 216

Total Other than Intragovernmental $ 420,975 $ - $ 420,975

Total Other Liabilities $ 559,714 $ - $ 559,714
46

Other liabilities account balances as of September 30, 2022 were as follows:

NOTE 6. LEASES

Operating Leases

The Review Commission occupies office space under lease agreements that are accounted for as 

operating leases. Annual rent for each location is charged by the General Services Administration 

(GSA), which acts as the leasing agent for the Review Commission. The lease locations and terms 

are listed below.

Lease payments are increased annually based on the adjustments for operating cost and real estate 

tax escalations. Below is a schedule of future payments for the term of the lease.

The Washington, DC lease was renewed in 2023 and includes an eighteen-month free rent clause 

totaling $2,312,758 as well as a broker commission credit for 2025 of $389,062. The operating 

lease amount does not include estimated payments for leases with annual renewal options.

Current Non Current Total

Intragovernmental

Employer Contributions and Payroll Taxes Payable (without reciprocals) $ 37,989 $ - $ 37,989

Employer Contributions and Payroll Taxes Payable 90,829 - 90,829

Total Intragovernmental $ 128,818 $ - $ 128,818

Other than Intragovernmental

Accrued Funded Payroll and Leave $ 395,035 $ - $ 395,035

Other Liabilities w/Related Budgetary Obligations 16 - 16

Total Other than Intragovernmental $ 395,051 $ - $ 395,051

Total Other Liabilities $ 523,869 $ - $ 523,869

Location Term Lease Expiration Date

Atlanta, GA 55 months 9/30/2023

Denver, CO 120 months 9/30/2028

Washington, DC 60 months 4/23/2023

Fiscal Year Building

2024 $ 31,342 

2025 114,613 

2026 1,159,361 

2027 1,697,973 

2028 1,719,660 

Thereafter 18,558,634 

Total Future Lease Payments $ 23,281,583 

Asset Category
47

NOTE 7. COMMITMENTS AND CONTINGENCIES

The Review Commission did not have any material contingent liabilities that met disclosure 

requirements as of September 30, 2023 and 2022. 

NOTE 8. INTER-ENTITY COSTS

The Review Commission recognizes certain inter-entity costs for goods and services that are received 

from other federal entities at no cost or at a cost less than the full cost. Certain costs of the providing 

entity that are not fully reimbursed are recognized as imputed cost and are offset by imputed revenue. 

Such imputed costs and revenues relate to employee benefits and claims to be settled by the Treasury 

Judgement Fund. The Review Commission recognizes as inter-entity costs 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, OPM. For the 

periods ended September 30, 2023 and 2022, respectively, inter-entity costs were as follows:

NOTE 9. NET ADJUSTMENTS TO UNOBLIGATED BALANCE, BROUGHT FORWARD, 

OCTOBER 1

The Unobligated Balance Brought Forward from the prior fiscal year has been adjusted for recoveries 

of prior year paid and unpaid obligations and other changes such as canceled authority. The 

Adjustments to Unobligated Balance Brought Forward, October 1, as of September 30, 2023, and 

2022, consisted of the following:

NOTE 10. UNDELIVERED ORDERS AT THE END OF THE PERIOD

As of September 30, 2023, budgetary resources obligated for undelivered orders were as follows:

As of September 30, 2022, budgetary resources obligated for undelivered orders were as follows:

2023 2022

Office of Personnel Management $ 761,996 $ 597,583 

Total Imputed Financing Sources $ 761,996 $ 597,583 

2023 2022

Unobligated Balance Brought Forward From Prior Year, October 1 $ 1,816,051 $ 1,789,200 

Recoveries of Prior Year Obligations 138,854 252,931 

Other Changes in Unobligated Balances (379,099) (447,388)

Unobligated Balance From Prior Year Budget Authority, Net (Discretionary and 

Mandatory) $ 1,575,806 $ 1,594,743 

Federal Non-Federal Total

Unpaid Undelivered Orders $ 1,390,209 $ 1,882,752 $ 3,272,961

Total Undelivered Orders $ 1,390,209 $ 1,882,752 $ 3,272,961

Federal Non-Federal Total

Unpaid Undelivered Orders $ 514,596 $ 1,380,052 $ 1,894,648

Total Undelivered Orders $ 514,596 $ 1,380,052 $ 1,894,648
48

NOTE 11. EXPLANATION OF DIFFERENCES BETWEEN THE SBR AND THE BUDGET 

OF THE U.S. GOVERNMENT

The President’s Budget that will include fiscal year 2023 actual budgetary execution information has 

not yet been published. The President’s Budget is scheduled for publication in February 2024 and 

can be found at the OMB Web site: http://www.whitehouse.gov/omb/. The 2024 Budget of the United 

States Government, with the “Actual” column completed for 2022, has been reconciled to the 

Statement of Budgetary Resources and there were no material differences.

In Millions

NOTE 12. CUSTODIAL ACTIVITY

The Review Commission’s custodial collection primarily consists of Freedom of Information Act 

requests. While these collections are considered custodial, they are neither primary to the mission of 

the Review Commission nor material to the overall financial statements. The Review Commission’s 

total custodial collections are $728 and $250 for the years ended September 30, 2023, and 2022, 

respectively.

NOTE 13. RECONCILIATION OF NET COST TO NET OUTLAYS

The reconciliation of net outlays, presented on a budgetary basis, and the net cost, presented on an 

accrual basis, provides an explanation of the relationship between budgetary and financial accounting 

information. 

Reconciliation of Net Cost to Net Outlays as of September 30, 2023:

New Obligations

Budgetary & Upward Net

Resources Adjustments (Total) Outlays

Combined Statement of Budgetary Resources $ 15 $ 13 $ 13

Unobligated Balance Not Available (1) - -

Budget of the U.S. Government $ 14 $ 13 $ 13

Intragovernmental 

 Other than 

Intragovernmental Total 

$ 4,463,281 $ 9,302,220 $ 13,765,501

Increase/(Decrease) in Assets:

Accounts Receivable, Net - (438) (438)

(Increase)/Decrease in Liabilities:

Accounts Payable - (101,325) (101,325)

Federal Employee [and Veteran] Benefits Payable - 14,041 14,041

Other Liabilities (9,921) (25,924) (35,845)

Financing Sources:

Imputed Cost (761,996) - (761,996)

$ (771,917) $ (113,646) $ (885,563)

Distributed Offsetting Receipts (SBR 4200) $ - $ (728) $ (728)

Non-Entity Activity 728 - 728

$ 728 $ (728) $ -

$ 3,692,092 $ 9,187,846 $ 12,879,938

$ 12,879,938

RECONCILIATION OF NET COST TO NET OUTLAYS

BUDGET AND ACCRUAL RECONCILIATION

FOR THE YEARS ENDED SEPTEMBER 30, 2023

(In Dollars)

Components of Net Cost Not Part of the Budgetary Outlays

Total Net Outlays (Calculated Total) 

Net Operating Cost (SNC)

Total Components of Net Operating Cost Not Part of the Budgetary Outlays

Budgetary Agency Outlays, Net (SBR 4210)

Budgetary Agency Outlays, Net

Misc Items

Total Other Reconciling Items
49

Reconciliation of Net Cost to Net Outlays as of September 30, 2022:

Intragovernmental 

 Other than 

Intragovernmental Total 

Net Operating Cost (SNC) $ 4,775,054 $ 8,994,784 $ 13,769,838

Increase/(Decrease) in Assets:

Accounts Receivable, Net - (3,070) (3,070)

(Increase)/Decrease in Liabilities:

Accounts Payable - 40,840 40,840

Federal Employee [and Veteran] Benefits Payable - 21,714 21,714

Other Liabilities (10,695) (28,073) (38,768)

Financing Sources:

Imputed Cost (597,583) - (597,583)

$ (608,278) $ 31,411 $ (576,867)

Financing Sources:

Transfers Out (In) Without Reimbursements (242) - (242)

$ (242) $ - $ (242)

Distributed Offsetting Receipts (SBR 4200) $ - $ (250) $ (250)

Non-Entity Activity 250 - 250

$ 250 $ (250) $ -

$ 4,166,784 $ 9,025,945 $ 13,192,729

$ 13,192,729

BUDGET AND ACCRUAL RECONCILIATION

FOR THE YEARS ENDED SEPTEMBER 30, 2022

(In Dollars)

Budgetary Agency Outlays, Net 

Components of Net Cost Not Part of the Budgetary Outlays

Total Components of Net Operating Cost Not Part of the Budgetary Outlays

Components of the Budget Outlays That Are Not Part of Net Operating Cost

Total Components of the Budget Outlays That Are Not Part of Net Operating Cost

Budgetary Agency Outlays, Net (SBR 4210)

Misc Items

Total Other Reconciling Items

Total Net Outlays (Calculated Total) 

RECONCILIATION OF NET COST TO NET OUTLAYS