U.S. Occupational Safety and Health Review Commission

OSHRC

Performance and Accountability Report

FY 2020
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, 2020 AND 2019

TABLE OF CONTENTS

AGENCY HEAD MESSAGE

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

FINANCIAL SECTION

INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS ............ 27

BALANCE SHEET ............................................................................................................... 32

STATEMENT OF NET COST ............................................................................................. 33

STATEMENT OF CHANGES IN NET POSITION............................................................. 34

STATEMENT OF BUDGETARY RESOURCES................................................................ 35

NOTES TO THE FINANCIAL STATEMENTS.................................................................. 36



1

U.S. Occupational Safety and Health Review Commission

Fiscal Year (FY) 2020 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). 

Our 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 Federal safety and health standards, and employees and/or their representatives. The 

Review Commission was created by Congress as an agency completely independent of 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 our Rules of Procedure (which are similar to the Federal Rules of Civil Procedure) provide 

two levels of adjudication when an employer contests an OSHA citation for alleged violations of the Act. 

The first is a trial level, which affords an opportunity for a hearing before a Review Commission 

Administrative Law Judge (ALJ or judge). The judge’s decision becomes final unless it is directed for 

review by a Commission Member (Commissioner). When such review is granted, Commission Members 

– who are appointed by the President and subject to Senate confirmation – address the issues presented by 

the case and issue a decision. Final Commission decisions may be appealed to the Federal courts of 

appeals. At both the ALJ and Commission levels, the Review Commission is charged with providing fair 

and impartial adjudication of cases concerning employee workplace safety and health.

The Commission’s principal (National) office is in Washington, DC. OSHRC also has two regional 

offices: one in Atlanta, GA, and one in Denver, CO. All three offices are staffed with ALJs who travel, as 

necessary, to adjudicate cases in locales near where the alleged workplace violations took place.

Vision Statement

The Review Commission strives to be:

• An adjudicative body that is, and is recognized for being, objective, fair, prompt, 

professional, and respected.

• An agency that creates a body of law through its decisions that define and clarify the rights 

and responsibilities of employers and employees under the Act.

• A model Federal agency with highly effective processes, a highly motivated, qualified and 

diverse workforce, and modern information management, communications, and 

administrative systems.

• 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 programs in reducing the number of hearings needed; and (4) the 

number, location, length, and complexity of hearings held. In forward-looking, 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 Commission consists of three members appointed by the President with the advice and consent of the 

Senate. The Occupational Safety and Health 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 

where such agreement cannot be reached, deadlocks result. Consequently, action on important issues may 

be postponed and issuance of some pending cases will be delayed. Over the past 24 years the Commission 

has operated with fewer than three Commissioners over 60 percent of the time. The Commission operated 

with a full complement of Commissioners for nine months in FY 2020; during three months of FY 2020, 

the Review Commission had only one sitting Commissioner and therefore, lacked a quorum to resolve 

pending cases. 

The factors that most 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 

estimates it conducted 21,589 inspections in FY 2020. The number of OSHA inspections and their likely 

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, which consume 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 where the parties 

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

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

$100,000 or greater, the Mandatory Settlement 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 where the total proposed penalty is not more than 

$20,000, or up to $30,000, when found eligible by the Chief Judge. The Simplified Proceedings 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 will be 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 revised its strategic plan for the period FY 2018 

through FY 2022. The plan focuses on four overarching strategic goals: 

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

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

enhance the transparency of its operations; 

3. Promoting 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.

Review Level

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 2020 the Commission had 19 cases pending on its docket at the beginning of the year. It received 

29 new cases and resolved 25 cases by year-end. 

The following table provides the performance goals and results for this function for fiscal years 2016 

through 2020.
4

Outcome 

Goals

Performance 

Measures

FY 2016

Actual

(Target)

FY 2017

Actual

(Target)

FY 2018

Actual

(Target)

FY 2019

Actual

(Target)

FY 2020

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

(100%)

100%

Target met

(100%)

Develop and 

implement 

case 

management 

practices 

that will 

minimize 

the average 

age of all 

pending 

Commission

-level cases.

Average age of 

all pending 

Commissionlevel cases.

Implemented 

case 

management 

practices.

The estimated 

average age of 

all pending 

Commissionlevel cases was 

24 months.

Target not 

met

(23 months or 

less)

Implemented 

case 

management 

practices.

The estimated 

average age 

of all pending 

Commissionlevel cases 

was 27 

months.

Target not 

met

(Continue to 

implement 

case 

management 

practices. 22 

months or 

less)

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

Develop and 

implement 

case 

management 

practices 

that will 

minimize 

the average 

age of all 

pending 

Reviewlevel cases.

Whether case 

management 

practices have 

been developed 

and 

implemented.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

Case 

management 

practices 

were 

developed 

and assessed.

Target met

(Assess 

whether new 

case 

management 

practices 

should be 

developed 

and 

implemented)

Case 

management 

practices 

were 

developed 

and 

assessed.

Target met

(Develop 

new case 

management 

practices)

New case 

management 

practices were 

implemented.

Target met

(Implement 

new 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.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

Average age 

of all 

Review-level 

cases was 

reduced to 24 

months.

Target met

(Average age 

of all 

Review-level 

Average age 

of all 

Reviewlevel cases 

reduced to 

26 months.

Target not 

met

(Average 

age of all 

Average age of 

all Reviewlevel cases 

reduced to 14 

months.

Target met

(Average age 

of all Reviewlevel cases 

reduced to 22 

months)
5

Outcome 

Goals

Performance 

Measures

FY 2016

Actual

(Target)

FY 2017

Actual

(Target)

FY 2018

Actual

(Target)

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

cases reduced 

to 26 

months)1

Reviewlevel cases 

reduced to 

24 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.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

Share of 

Review-level 

cases over 

two years in 

age was 51% 

of all cases.

Target not 

met

(Reduce the 

share of 

Review-level 

cases over 

two years in 

age as 

follows: No 

greater than 

40% of all 

cases)2

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 

all cases)

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)

Further 

reduce the 

average age 

of the oldest 

pending 

Commission

- level cases.

Using 

experience 

gained from the 

recent 

disposition of 

the legacy cases, 

as well as 

recommendations derived 

from 

Commission’s 

public meeting 

on legacy cases, 

to develop and 

implement case 

management 

practices that 

minimize the 

average age of 

the oldest fifteen 

percent (15%) of 

pending cases.

Case 

management 

practices were 

fully 

implemented.

Target met

(Implement 

case 

management 

practices).

Average age 

of the oldest 

15 percent of 

pending 

Commission 

level cases 

increased by 

4 percent 

from FY 

2014 level.

Target not 

met

(Reduce 

average age 

of the oldest 

15% of 

pending 

Commission 

level cases by 

10% from FY 

2014 level)

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

These new goals were established in our FY 2018 – FY 2022 Strategic Plan to measure case production 

and efficiency each fiscal year. At the Review-level, 25 cases were resolved, and all four performance 

goals were met. In addition, 100% of the Review-level’s priority cases were resolved within 6 months. 

1 Beginning with FY 2018, the target goal calculates the average age of a Review-level case based on: (1) cases that 

are docketed at the review level and decided during the timeframe of October 1 through September 30; and (2) the 

age of all cases pending on September 30th.

2 Beginning with FY 2018, the target goal now takes into account case production from October 1 through 

September 30, with the final percentage measured as of the end of the FY.
6

The Review Commission operated with a full complement of Commissioners for nine months of FY 

2020. 

The following table summarizes actual Review-level case activity for fiscal years 2016 through 2020.

Review-Level Case Activity

FY 2016

Actual

FY 2017

Actual

FY 2018

Actual

FY 2019

Actual

FY 2020

Actual

New Cases:

 Cases Directed for

 Review: 14 12 14 8 22

Other New Cases:

 Interlocutory

 Appeals 0 0 0 0 2

 Remands 1 0 2 2 5

 Other 0 1 0 0 0

 Total Other New

 Cases: 1 1 2 2 7

Total New Cases: 15 13 16 10 29

Case Inventory from Prior 

Year: 33 29 29 22 19

Total Caseload: 48 42 45 32 48

Dispositions: 19 13 23 13 25

Case Inventory, 

 End of Year: 29 29 22 19 23

The Review-level increased its disposition of cases in FY 2020 so that the end-of-year inventory 

continues to be at one of the lowest levels in five years. The Commission has also issued decisions in 

several of the oldest cases before it during FY 2020. As a result, the Review-level is well-positioned for 

meeting its performance goals in the coming FYs.
7

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 Administrative Law Judge function began FY 2020 with 1,248 cases in its inventory and 1,845 new 

cases were received during the year, for a total of 3,093 cases. A total of 1,834 cases were disposed of, 

leaving 1,259 cases in the inventory at the end of the fiscal year. We attribute the decrease in the number 

of docketed cases for FY 2020 to the circumstances created by the National Emergency declared on 

March 13, 2020, due to the Coronavirus (COVID-19).

The following table provides the performance goals and results for this function for fiscal years 2016 

through 2020.

Outcome Goals Performance

Measures

FY 2016

Actual

(Target)

FY 2017

Actual

(Target)

FY 2018

Actual

(Target)

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

Develop and 

implement case 

management 

practices that will 

minimize the 

average age of all 

pending ALJlevel cases.

Whether new 

case 

management 

practices have 

been developed 

and 

implemented.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

Less than 

75% of all 

pleadings 

received in 

our electronic 

filing system 

were initiated 

electronically.

Target not 

met

(75% of all 

pleadings 

received in 

our electronic 

filing system 

would have 

been initiated 

electronically)

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 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)

Ensure that a 

significant 

proportion of 

both complex and 

non-complex 

cases at the ALJ 

level are resolved 

within one year to 

20 months from 

docketing. 3

-Percent of 

simplified cases 

disposed of 

within one year 

at ALJ level.

-Percent of 

conventional 

cases disposed 

of within 17 

months.

-Percent of 

-Dispose of 

95% of 

simplified 

cases within 

one year.

93%

Target not 

met

-Dispose of 

90% of 

conventional 

-Dispose of 

95% of 

simplified 

cases within 

one year.

95%

Target met

-Dispose of 

90% of 

conventional 

-Dispose of 

95% of 

simplified 

cases within 

one year.

97%

Target met

-Dispose of 

90% of 

conventional 

-Dispose of 

95% of 

simplified 

cases within 

one year.

96%

Target met

-Dispose of 

90% of 

conventional 

-Dispose of 

95% of 

simplified 

cases within 

one year.

97%

Target met

-Dispose of 

90% of 

conventional 

3 Except 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 2016

Actual

(Target)

FY 2017

Actual

(Target)

FY 2018

Actual

(Target)

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

settlement part 

cases disposed 

of within 19 

months.

-Percent of 

complex cases 

disposed of 

within 20 

months at ALJ 

level.

cases within 17 

months

92%

Target met

-Dispose of 

98% of 

settlement part 

cases within 19 

months

93%

Target not 

met

-Dispose of 

95% of 

complex cases 

within 20 

months.

94%

Target not 

met

cases within 

17 months

88%

Target not 

met

-Dispose of 

98% of 

settlement 

part cases 

within 19 

months

93%

Target not 

met

-Dispose of 

95% of 

complex 

cases within 

20 months.

86%

Target not 

met

cases within 

17 months

95%

Target met

-Dispose of 

95% of 

settlement 

part cases 

within 19 

months

96%

Target met

-Dispose of 

95% of 

complex cases 

within 20 

months.

86%

Target not 

met

cases within 

17 months.

95%

Target met

-Dispose of 

95% of 

settlement 

part cases 

within 19 

months.

93%

Target met

-Dispose of 

95% of 

complex 

cases within 

20 months.

85%

Target not 

met

cases within 17 

months.

96%

Target met

-Dispose of 

95% of 

settlement part 

cases within 

19 months.

96%

Target met

-Dispose of 

95% of 

complex cases 

within 20 

months.

94%

Target not 

met

Improve training 

opportunities for 

Administrative 

Law Judges.

Time and 

resources 

dedicated to 

judicial training 

with special 

emphasis on 

mediation and 

dispute 

resolution.

Pro rata share 

of the 

Agency’s 

training 

resources was 

devoted.

Target met

(Pro rata share 

of the 

Agency’s 

training 

resources)

Pro rata share 

of the 

Agency’s 

training 

resources 

was devoted.

Target met

(Continue to 

designate a 

pro rata share 

of the 

Agency’s 

training 

resources)

New goal 

developed to 

support FY 

2018 – FY 

2022 Strategic 

Plan

New goal 

developed to 

support FY 

2018 – FY 

2022 Strategic 

Plan

New goal 

developed to 

support FY 

2018 – FY 

2022 Strategic 

Plan

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 

Increased 

attendance and 

participation in 

training 

opportunities, 

internal and/or 

external, for 

ALJs and all 

attorneys and 

support staff.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the 

FY 2018 –

FY 2022 

Strategic 

Plan.

Training 

opportunities 

were offered 

to all ALJs, 

attorneys and 

support staff.

Target met

(Attendance 

and 

participation 

by ALJs and 

Training 

opportunities 

were provided 

to all ALJs, 

attorneys and 

support staff. 

Attorneys 

attended live 

hearings for 

professional 

growth.

Target met

Training 

opportunities 

were provided 

to all ALJs, 

attorneys and 

support staff. 

Target met

(Attendance 

and 

participation in 

at least one 

training 

opportunity 
9

Outcome Goals Performance

Measures

FY 2016

Actual

(Target)

FY 2017

Actual

(Target)

FY 2018

Actual

(Target)

FY 2019

Actual

(Target)

FY 2020

Actual

(Target)

management. attorneys and 

support staff, 

at no less than 

one training 

opportunity 

annually, 

internally 

and/or 

externally)

(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))

devoted to 

management of 

electronic 

documents 

prior to and 

during hearings 

(i.e., e-filing, 

electronic 

discovery, or 

electronic 

exhibits)

Publish 

significant 

procedural 

decisions and 

non-dispositive 

orders separately 

from other 

decisions.

Key decisions 

and orders 

published 

within 4 months 

of the order.

13 key 

decisions and 

orders 

published

Target not 

met

(20 key 

decisions and 

orders 

published)

15 key 

decisions and 

orders 

published

Target not 

met

(20 key 

decisions and 

orders 

published)

New goal 

developed to 

support FY 

2018 – 2022 

Strategic Plan

New goal 

developed to 

support FY 

2018 – 2022 

Strategic Plan

New goal 

developed to 

support FY 

2018 – 2022 

Strategic Plan

The complexity of the cases increased the time required to resolve cases at the ALJ level. Factors leading 

to the increased complexity of cases include OSHA’s focus on encouraging more resource and timeintensive inspections, as well as the Office of the Solicitor’s decision to leverage litigation resources and 

focus away from high-volume and in favor of high-impact strategic cases. The increase in complexity of 

cases is a challenge for the Review Commission because processing such cases requires the judges to 

invest a greater amount of time in handling the matters and places an increased demand on the FTE 

assigned to handle the volume of cases.
10

The following table provides actual ALJ workloads for fiscal years 2016 through 2020. 

FY 2016

Actual

FY 2017

Actual

FY 2018

Actual

FY 2019

Actual

FY 2020

Actual

OSHA Inspections*: 31,948 32,283 32,020 33,401 21,589

a. Case Inventory, Start of Year 1,099 1,109 1,129 1,064 1,248

b. New Cases 2,183 2,168 2,144 2,017 1,845

c. Total Caseload 3,282 3,277 3,273 3,081 3,093

d. Disposals

 (1) With Hearing 42 44 38 35 44

 (2) Mandatory Settlement Conferences 86 85 45 35 28

 (3) Without Hearing 2,045 2,019 2,126 1,763 1,762

e. Total Dispositions 2,173 2,148 2,209 1,833 1,834

Total Case Inventory, End of Year 1,109 1,129 1,064 1,248 1,259

*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 IT 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 this function for fiscal years 2016 

through 2020.

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

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.

All required 

material posted 

to the website 

in less than 7 

days and 

usually within 

one day after 

issuance.

Target met

(All material 

posted no later 

than 7 days 

after issuance)

All required 

material posted 

to the website 

in less than 7 

days and 

usually within 

one day after 

issuance.

Target met

(All material 

posted no later 

than 7 days 

after issuance)

Internal process 

was 

implemented to 

allow staff to 

post materials 

directly to the 

agency’s 

website. All 

materials were 

posted within 

one day after 

issuance.

Target met

(All material 

posted no later 

than 6 days 

after issuance)

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)

Produce 

timely and 

accurate 

reports on the 

Review 

Commission’s 

activities, 

including all 

reports 

required by 

law.

Timeliness of 

submissions of 

required reports, 

e.g., financial 

statements, 

OMB, OPM, and 

EEO reports, etc.

All material 

submitted by 

required 

deadlines.

Target met

(100% of all 

material to be 

submitted by 

required 

deadlines)

All material 

submitted by 

required 

deadlines.

Target met

(100% of all 

material to be 

submitted by 

required 

deadlines)

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan

Broaden the 

Review 

Commission’s 

outreach 

activities with 

other Federal 

agencies and 

the affected 

public, 

including 

targeted 

education and 

outreach for 

individuals 

with limited 

English 

proficiency.

Participation in 

professional 

conferences and 

meetings and 

strategic 

engagement with 

stakeholders.

Draft language 

access plan is 

posted on the 

Agency’s 

website.

Target met

(Fully 

implement a 

language 

access plan and 

post to the 

Agency’s 

website for 

public access)

Review 

Commission 

documents 

were reviewed, 

translated, and 

posted on the 

agency’s 

website.

Target met

(Review 

documents to 

be translated 

and posted on 

the agency’s 

website)

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.
13

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

Broaden the 

Review 

Commission’s 

outreach 

activities to 

the regulated 

community.

-Participation in 

professional 

conferences and 

meetings and 

strategic 

engagement with 

the regulated 

community.

-Creation of 

electronic 

subscription 

service.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

Alert service 

was 

implemented 

on the agency’s 

website to 

engage the 

public.

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.

-Use of alert 

service to 

engage the 

public.)

Alert service on 

the agency’s 

website was 

utilized and 

monitored for 

purposes of 

engaging the 

public.

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.

-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

(-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.

-Monitor the 

use of alert 

service used to 

engage the 

public)

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 its 

mission.

-Identify areas in 

which the 

agency can 

enhance 

diversity and 

talent through 

annual analysis 

of the MD-7154

guidance.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to

support the FY 

2018 – FY 

2022 Strategic 

Plan.

Job postings 

were developed 

to attract 

qualified and 

diverse 

candidates. 

Agency 

directives 

pertaining to 

workplace 

flexibilities 

were reviewed.

Target met

(-Attract 

qualified and 

diverse 

candidates, 

including

veterans and 

-Agency 

directives 

pertaining to 

workplace 

flexibilities 

were updated.

-Reviewed 

performance

management 

directives and 

established new 

critical element 

for supervisors.

-Devoted

budgetary 

resources to 

training.

-Agency 

directives 

pertaining to 

workplace 

flexibilities 

were updated.

-Devoted 

budgetary 

resources to 

training.

-Reviewed 

performance 

management 

directives.

Target met

(-Ensure that 

the agency’s 

4 Equal Employment Opportunity (EEO) Management Directive 715 – Reporting Requirement for Federal Agencies
14

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

persons with 

disabilities.

-Annually 

review and/or 

update agency 

directives 

pertaining to 

workplace 

flexibilities 

(e.g., hours of 

work, 

telework))

Target met

(-Ensure that 

the agency’s 

performance 

management 

system(s) are 

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))

performance 

management 

system(s) are 

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))
15

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

Ensure that 

employees 

are aware of 

the agency’s 

mission and 

how they 

contribute to 

its 

accomplishments.

Communicate 

significant 

organizational 

accomplishments with staff.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

Annual Federal 

Employee 

Viewpoint 

Survey results 

were assessed. 

Routine 

meetings were 

conducted.

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 

employees’ 

knowledge of 

how their work 

relates to the 

agency’s goals 

and priorities)

-Routine staff 

meetings were 

conducted.

-Annual 

Federal 

Employee 

Viewpoint 

Survey results 

were analyzed.

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)

-Routine staff 

meetings were 

conducted.

-Annual 

Federal 

Employee 

Viewpoint 

Survey results 

were analyzed.

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)
16

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

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.

Agency 

program goals 

continue to be 

aligned with 

the budget 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))

Agency 

program goals 

are aligned with 

the budget 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 the 

mission (e.g., 

program, 

human capital, 

procurement, 

IT 

infrastructure,

space, and 

facilities.

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 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))
17

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

Implement a 

comprehensive human 

capital plan 

designed to 

recruit, retain 

and develop 

staff; support 

succession 

planning by 

strategically 

aligning 

present and 

future human 

capital needs 

and 

workforce 

planning; and 

evaluate the 

performance 

management 

system based 

on individual 

and 

organizational effectiveness.

Increase 

personnel 

capabilities and 

development by 

improving 

training 

opportunities.

.44% of basic 

payroll devoted 

to staff training 

and 

development.

Target not 

met

(.70% of basic 

payroll devoted 

to staff training 

and 

development)

.80% of basic 

payroll devoted 

to staff training 

and 

development.

Target met

(.80% of basic 

payroll devoted 

to staff training 

and 

development)

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.
18

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

Integrate 

knowledge 

management 

(KM) 

processes into 

a plan to 

capture, share 

and generate 

knowledge 

and establish 

a unified 

knowledge 

network of 

people, 

processes and 

technology to 

enhance 

operations 

and 

efficiencies in 

all aspects of 

essential 

agency 

operations. 

Conduct periodic 

knowledge 

audits to identify 

sources of 

knowledge and 

“at risk” 

knowledge gaps.

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. 

Implemented a 

Phased 

Retirement 

directive, 

identified 

knowledge gap 

vulnerabilities, 

and enhanced 

telework 

opportunities 

to retain 

employees that 

move outside 

of the 

commuting 

area.

Target Met

(Use findings 

from 

evaluation of 

KM audit to 

identify and 

address 

knowledge 

gaps).

Reviewed 

agency policies, 

organizational 

charts, and 

position 

descriptions to 

identify 

knowledge gap 

vulnerabilities.

Target met

(Evaluate and 

address KM 

vulnerabilities 

to further 

enhance agency 

operations and 

programs)

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.
19

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

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/

communications 

to ensure 

customers can 

access necessary 

information 

without delay.

Upgraded 

Citrix to permit 

additional 

security 

measures; 

upgraded 

servers to 

Virtual 

machines; 

implemented a 

cloud-based 

case 

management 

system and 

provided 

training to 

users; 

upgraded 

desktops; and 

procured new 

servers.

Target met

(Implement 

recommended 

IT 

infrastructure 

upgrades 

identified in 

evaluation)

-Migration of 

Mail 

(exchange) to 

FedRAMP 

certified 

Office 365.

-Moved locally 

administered 

share point 

(intranet) to 

Office 365.

-Instituted 

changes to efiling system 

to accommodate the user 

community.

-Encrypted and 

upgraded 

software on 

agency laptops

-Started 

deployment of 

two-factor 

authentication 

using personal 

identity 

verification.

Target met

(Continue 

monitoring 

technology 

infrastructure to 

determine if 

additional 

resources are 

required)

Monitored the 

Agency’s 

technology 

infrastructure to 

determine if 

new or 

additional 

resources were 

necessary.

Target met

(-Reduce 

physical servers 

through 

virtualization.

-Reduce the 

number of 

operating 

systems in use.

-Evaluate and 

address 

enhancements 

to our e-filing 

system.

-Increase 

bandwidth for 

migration to 

cloud initiatives 

(i.e., electronic 

mail services to 

the cloud and 

expand cloud 

storage space))

-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)
20

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

Use existing 

real property 

more 

effectively by 

implementing energy 

efficiency 

practices, 

space 

alignment 

efforts (e.g., 

sustainability) and 

expanding 

telework.

Implement 

measures to 

reduce operating 

expenses when 

negotiating lease 

and develop a 

system to 

evaluate areas of 

consumption that 

impact 

sustainability.

-Use of virtual 

machines and 

all equipment 

purchases meet 

EPA Energy 

Efficiency 

standards. 

-Expanded 

Citrix to 

accommodate 

additional 

telework staff.

Target met

(Increase the 

percentage of 

supplies and 

equipment 

procured from 

eco-friendly 

sources)

-Expanded the 

use of Virtual 

Machines.

-Moved 

infrastructures 

to FedRAMP 

providers.

Target met

(Continue 

monitoring to 

ensure supplies 

and equipment 

are procured 

from ecofriendly 

sources)

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

Enhance the 

agency’s 

FOIA 

processing 

system by 

developing 

internet-based 

capabilities.

Development of 

an electronic 

form and/or 

request tracking 

capability.

Increased 

efficiency of 

FOIA online 

form and use 

of dedicated 

FOIA email 

address to 

expedite 

receipt, 

tracking, and 

processing of 

requests.

Target met

(Develop tools 

to be used for 

processing and 

expediting 

FOIA requests 

electronically)

Increased use 

of FOIA online 

form and 

dedicated FOIA 

email address; 

expanded 

tracking 

capability and 

improved 

communication 

with requesters; 

eliminated need 

to implement 

online tracking 

system.

Target met

(Explore 

advanced 

options for 

online tracking 

capability)

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.
21

Outcome 

Goals

Performance 

Measures

FY 

2016

Actual

(Target)

FY

2017

Actual

(Target)

FY

2018

Actual

(Target)

FY

2019

Actual

(Target)

FY

2020

Actual

(Target)

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.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

New goal 

developed to 

support the FY 

2018 – FY 

2022 Strategic 

Plan.

Expanded 

outreach 

primarily to 

new employees, 

in particular 

political 

appointees, 

which 

generated 

increased 

opportunities to 

provide ethics 

advice.

Target met

(-Provide inperson ethics 

training to all 

agency filers.

-Increase 

opportunities 

for outreach to 

all agency 

employees on 

ethics issues)

-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 

(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.)

-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 

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)
22

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 the FY 2014 through FY 2019 audits. 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 (formerly Bureau of the Public Debt – BPD), for accounting services. The 

ARC prepared the Review Commission’s FY 2020 financial statements, which include comparative data 

for FY 2019. 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 2020 totaled $4,797,845 as of September 30, 2020. This represents an increase of 

$143,289. The Fund Balance with Treasury of $4,797,845 represents OSHRC’s largest asset as of 

September 30, 2020. It increased 3 percent from FY 2019 and represents 100 percent of the agency’s total 

assets for FY 2020. General Property, Plant, and Equipment were fully depreciated as of September 30, 

2020. 

OSHRC’s liabilities in FY 2020 totaled $1,292,093 as of September 30, 2020. This is an increase of 

$247,834. The accounts payable balance as of September 30, 2020 was $146,119, a decrease of $115,300. 

Unfunded annual leave totaled $664,893 and is approximately 64 percent of total agency liabilities.

Net Position is the difference between total assets and total liabilities. The total net position for FY 2020 

decreased by $104,545 from FY 2019. 

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 two major programs, Administrative Law Judge and Commission. The Total net cost of 

operations in 2020 was $13,519,528, an increase of $328,781 from the FY 2019 net cost of operations of 

$13,190,747.

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 decreased $104,545 in 2020 from 2019, a change of 

approximately 3 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 2020, OSHRC had total budgetary resources 

of $14,919,374, which is $413,139 more than in FY 2019.
23

Coronavirus (COVID-19) Pandemic

The Review Commission did not receive any additional budgetary resources in FY 2020 to respond to the 

COVID-19 pandemic. The amount of FY 2020 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 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 fiscal 

year 2020, two program reviews took place: an audit of the FY 2020 financial statements and an audit of 

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 2019 and expects to receive an 

unmodified opinion for FY 2020. 

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 2020 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. 
24

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 2020. The agency continued the 

practice of reviewing the General Services Administration (GSA) 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 2020 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 review its prevention and detection process in FY 2020. 

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 

2020. 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 of 2014 (FISMA 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.
25

The FY 2020 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 4, 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 website against protocol attacks. This complies with OMB 

Memorandum 15-13. Additionally, the Review Commission has complied and implemented necessary 

changes in accordance with Binding Operational Directives 19-02, “Vulnerability Remediation 

Requirements for Internet-Accessible Systems”; and has performed initial steps in meeting BOD 20-01, 

“Develop and Publish a Vulnerability Disclosure Policy”. Subsequent changes in response to Emergency 

Directives ED 19-01, 20-02, 20-03, and 20-04 have been fully implemented.

The Review Commission continues to document and test its implemented 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. The Review Commission also provides a second level of virus protection at the server 

and workstation level, which has significantly reduced the number of spam, and other unwanted 

electronic mail 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) 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(DHS), 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 Officer 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). Under the Senior 

Agency Official for Privacy (SAOP), the agency has updated, or is in the process of updating, the notices 

(SORNs) for each of its eight system of records. Also, privacy threshold analyses (PTAs) and privacy 

impact assessments (PIAs) have been completed for two of the Review Commission’s four information 

systems, with plans to review existing PTAs and PIAs for the other two information systems. To provide 

as much transparency as possible, these SORNs and PIAs upon completion are being posted on the 

agency’s privacy web page: https://www.oshrc.gov/privacy/. 

The SAOP has completed a review of the agency’s collection and use of social security numbers. As 

required by the Review Commission’s Privacy Act Directive (which was revised in FY 2017), the 

agency’s collection and use of SSNs—listed in an inventory that the agency maintains—will be reviewed 

annually by our privacy office. The Review Commission also, for the first time, has a social media 

presence. To address privacy concerns that could arise through the use of social media, the Review 

Commission has developed, documented, and implemented a social media use policy that covers all 

agency personnel, including contractors, and governs both official and personal social media use. 
26

Additionally, the Review Commission has formalized its policy for redacting PII from documents that are 

posted on its website to ensure that such information is protected to the greatest extent possible. Finally, 

as was noted last year, the Review Commission implemented its Breach Response Plan as required by 

OMB Memorandum 17-12. The SAOP has continued to comply with policy and OMB’s guidance by 

conducting a tabletop exercise and staying abreast of information security throughout the agency. 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.

The Review Commission’s information security and privacy programs will, at a minimum, continue to 

implement appropriate recommendations made by an independent evaluator; incorporate performance 

measures to ensure that the security and privacy plan is practiced throughout the life cycle of the agency’s 

system; establish additional personnel controls for sensitive information; monitor procedures for program 

effectiveness and compliance with security requirements; assure that systems and applications operate 

effectively and provide appropriate confidentiality, integrity and availability; and protect information 

commensurate with the level of risk and magnitude of harm resulting from loss, misuse, unauthorized 

access, or modification.

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 2020, each of the 1,845 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, employee performance files, and personnel 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, 2020 AND 2019

Prepared By

Brown & Company CPAs and Management Consultants, PLLC

November 12, 2020
27

INDEPENDENT AUDITOR’S REPORT 

U.S. Occupational Safety and Health Review Commission

Washington, D.C.

In our audits of the fiscal years 2020 and 2019 financial statement 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, 2020, and

2019, are presented fairly, in all material respects, in accordance with U.S. generally accepted

accounting principles;

• no material weaknesses in internal control over financial reporting based on the limited

procedures we performed; and

• no reportable noncompliance for fiscal year 2020 with provisions of applicable laws,

regulations, contracts, and grant agreements we tested.

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

requiredsupplementary information(RSI) andotherinformationincluded withthefinancialstatements;

(2) our report on internal control over financial reporting; and (3) our report on compliance with laws,

regulations, contracts, and grant agreements.

Report on the Financial Statements

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

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

balance sheets as of September 30, 2020, and 2019; the related statements of net cost, changes in net

position, and budgetary resourcesfor the fiscal years then ended; and the related notesto the financial 

statements.

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

the provisions of OMB Bulletin No. 19-03, Audit Requirements for Federal Financial Statements. We

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

opinions.

Management’sResponsibility

OSHR’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 documents containing the audited financial statements and

auditor’s report, and ensuring the consistency of that information with the audited financial statements and

the RSI; and (4) maintaining effective internal control over financial reporting, including the design,

implementation, and maintenance of internal control relevant to the preparation and fair presentation of

financial statements that are free from material misstatement, whether due to fraud or error.
28

Auditor’s Responsibility

Our responsibility isto express an opinion on these financial statements based on our audits. U.S. generally

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

assurance about whether the financial statements are free from material misstatement. We are also

responsible for applying certain limited procedures to RSI and other information includedwith the financial

statements.

An audit offinancial statements involves performing proceduresto obtain audit evidence about the amounts

and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment,

including the auditor’s assessment ofthe risks of material misstatement ofthe financial statements, whether

due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to

the entity’s preparation and fair presentation of the financial statements in order to design audit procedures

that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the

effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit offinancial

statements also involves evaluating the appropriateness of the accounting policies used and the

reasonableness ofsignificant accounting estimates made by management, as well as evaluating the overall 

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

considered necessary in the circumstances.

Opinion on Financial Statements

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

position as of September 30, 2020, and 2019, and its net cost of operations, changes in net position, and

budgetary resources for the fiscal years then ended in accordance with U.S. generally accepted accounting

principles.

Other Matters

RequiredSupplementary Information

U.S. generally accepted accounting principles issued by the Federal Accounting Standards

Advisory Board (FASAB) require that the RSI be presented to supplement the financial

statements. Although the RSI is not a part of the financial statements, FASAB considers this

information to be an essential part of financial reporting for placing the financial statements in

appropriate operational, economic, or historical context. We have applied certain limited

procedures to the RSI in accordance with U.S. generally accepted government auditing

standards, which consisted of inquiries of management about the methods of preparing the RSI

and comparing the information for consistency with management’s responses to the auditor's

inquiries, the financial statements, and other knowledge we obtained during 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.
29

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. We read the

other information included with the financial statements in order to identify material

inconsistencies, if any, with the audited financial statements. Our audit was conducted for the

purpose of forming an opinion on OSHRC’s financial statements. We did not audit and do not

express an opinion or provide any assurance on the other information.

Report on Internal Control over Financial Reporting

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

control over financial reporting, consistent with our auditor’s responsibility discussed below. We

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

with U.S. generally accepted government auditing standards.

Management’s Responsibility

OSHRC’s management is responsible for maintaining effective internal control over financial

reporting, including the design, implementation, and maintenance of internal control relevant to the

preparation and fair presentation of financial statements that are free from material misstatement,

whether due to fraud or error.

Auditor’s Responsibility

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

September 30, 2020, in accordance with U.S. generally accepted government auditing standards, we

considered the OSHRC’s internal control over financial reporting as a basis for designing audit

procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the

financial statements, but notfor the purpose of expressing an opinion onthe effectiveness of OSHRC’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 deficienciesor 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 itsinherent limitations, internal control over financial reporting may not prevent, or detect

and correct, misstatements due to fraud or error.
30

Results of Our Consideration of Internal Control over Financial Reporting

Our consideration of internal control was for the limited purpose described above, and was not

designed to identify all deficiencies in internal control that might be material weaknesses and

significant deficiencies or to express an opinion on the effectiveness of OSHRC’s internal control over

financial reporting. Given these limitations, during our audit, we did not identify any deficiencies in

internal control over financial reporting that we consider to be material weaknesses. However,

material weaknesses may exist that have not been identified.

Intended Purpose of Report on Internal Control over Financial Reporting

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 the 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 responsibility discussed below. We caution that noncompliance may occur and not be

detected by these tests. We performed our tests of compliance in accordance with U.S. generally

accepted government auditing standards.

Management’s Responsibility

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

agreements applicable to OSHRC.

Auditor’s Responsibility

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 perform certain other limited

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

agreements applicable to OSHRC.

Results of Our Testsfor 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 2020 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.
31

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 notsuitable for any other purpose.

Greenbelt, Maryland

November12, 2020
FINANCIAL STATEMENTS AND NOTES
The accompanying notes are an integral part of these financial statements.

32

2020 2019

Assets:

Intragovernmental

Fund Balance With Treasury (Note 2) $ 4,797,845 $ 4,654,554

Total Intragovernmental 4,797,845 4,654,554

Accounts Receivable, Net (Note 3) - 2

Total Assets $ 4,797,845 $ 4,654,556

Liabilities:

Intragovernmental

Other (Note 5) $ 112,423 $ 70,582

Total Intragovernmental 112,423 70,582

Accounts Payable 146,119 261,419

Other (Note 5) 1,033,551 712,258

Total Liabilities (Note 4) $ 1,292,093 $ 1,044,259

Net Position:

Unexpended Appropriations - All Other Funds $ 4,177,533 $ 4,062,225

Cumulative Results of Operations - All Other Funds (671,781) (451,928)

Total Net Position $ 3,505,752 $ 3,610,297

Total Liabilities and Net Position $ 4,797,845 $ 4,654,556

BALANCE SHEET

AS OF SEPTEMBER 30, 2020 AND 2019

(In Dollars)

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION
The accompanying notes are an integral part of these financial statements.

33 2020 2019

Gross Program Costs:

Administrative Law Judge $ 6,427,184 $ 6,270,881

Commission 7,092,344 6,919,866

Net Cost of Operations $ 13,519,528 $ 13,190,747

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

STATEMENT OF NET COST

FOR THE YEARS ENDED SEPTEMBER 30, 2020 AND 2019

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

34

2020 2019

Unexpended Appropriations:

Beginning Balances $ 4,062,225 $ 3,670,707

Budgetary Financing Sources:

Appropriations Received 13,225,000 13,225,000

Other Adjustments (276,108) (274,095)

Appropriations Used (12,833,584) (12,559,387)

Total Budgetary Financing Sources 115,308 391,518

Total Unexpended Appropriations $ 4,177,533 $ 4,062,225

Cumulative Results of Operations:

Beginning Balances $ (451,928) $ (459,662)

Budgetary Financing Sources:

Appropriations Used 12,833,584 12,559,387

Other Financing Sources (Non-Exchange):

Imputed Financing (Note 8) 466,091 639,094

Total Financing Sources 13,299,675 13,198,481

Net Cost of Operations (13,519,528) (13,190,747)

Net Change (219,853) 7,734

Cumulative Results of Operations $ (671,781) $ (451,928)

Net Position $ 3,505,752 $ 3,610,297

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

STATEMENT OF CHANGES IN NET POSITION

FOR THE YEARS ENDED SEPTEMBER 30, 2020 AND 2019

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

35

2020 2019

Budgetary Resources:

Unobligated balance from prior year budget authority, net (discretionary and 

mandatory) $ 1,694,374 $ 1,281,235

Appropriations 13,225,000 13,225,000

Total Budgetary Resources $ 14,919,374 $ 14,506,235

Status of Budgetary Resources:

New obligations and upward adjustments (total) (Note 9) $ 13,131,459 $ 12,774,861

Unobligated balance, end of year:

 Apportioned, unexpired account (Note 2) 267,456 510,066

Expired unobligated balance, end of year (Note 2) 1,520,459 1,221,308

Unobligated balance, end of year (total) 1,787,915 1,731,374

Total Budgetary Resources $ 14,919,374 $ 14,506,235

Outlays, Net and Disbursements, Net:

Outlays, net (total) $ 12,805,602 $ 12,496,904

Distributed Offsetting Receipts (202) (101)

Agency outlays, net $ 12,805,400 $ 12,496,803

Disbursements, net (total) (mandatory) $ 12,805,602 $ 12,496,904

FOR THE YEARS ENDED SEPTEMBER 30, 2020 AND 2019

(In Dollars)

OCCUPATIONAL SAFETY AND HEALTH REVIEW COMMISSION

STATEMENT OF BUDGETARY RESOURCES
U.S. OCCUPATIONAL SAFETY AND HEALTH REVIEW 

COMMISSION

NOTES TO THE FINANCIAL STATEMENTS

36

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

The Occupational Safety and Health Review Commission (The Review Commission) is an 

independent, adjudicatory agency created by the Occupational Safety and Health Act (OSHA) of 

1970. Its sole statutory mandate is to serve as an administrative court providing just and expeditious 

resolution of disputes involving OSHA, employers charged with violations of Federal safety and 

health standards, and employees and/or their representatives. The Review Commission was created 

by Congress as an agency completely independent of the U.S. Department of Labor (DOL) to ensure 

that OSHA’s enforcement actions are carried out in accordance with the law and that all parties are 

treated consistent with due process should a dispute arise.

The Review Commission reporting entity is comprised of General Funds and General Miscellaneous 

Fund 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 

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.

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,
37

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 

compliance with legal requirements on the use of federal 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 Commission’s capitalization threshold is $50,000 for individual purchases and $500,000 for 

bulk purchases. Property, equipment, and software acquisitions that do not meet the capitalization 

criteria are expensed upon receipt. Applicable standard governmental guidelines regulate the 

disposal and convertibility of agency property, equipment, and software. The useful life 

classifications for capitalized assets are as follows:

Description Useful Life (years)

Office Furniture 7

Office Equipment 5
38

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 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 With the 

Public. Intragovernmental liabilities represent funds owed to another government agency. Liabilities 

with the Public 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, the amounts due to Treasury for collection and accounts receivable of civil penalties 

and FOIA request insurance.

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.

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 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 
39

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.

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.

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.
40

N. Reclassification

Certain fiscal year 2019 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, 2020 and 2019 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).

NOTE 3. ACCOUNTS RECEIVABLE

Accounts receivable balances as of September 30, 2020 and 2019 were as follows:

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

material uncollectible accounts as of September 30, 2020 and 2019.

2020 2019

Status of Fund Balance with Treasury:

Unobligated Balance

 Available $ 267,456 $ 510,066 

 Unavailable 1,520,459 1,221,308 

Obligated Balance Not Yet Disbursed 3,009,930 2,923,180 

Total $ 4,797,845 $ 4,654,554 

2020 2019

With the Public

Accounts Receivable $ - $ 2

Total Accounts Receivable $ - $ 2
41

NOTE 4. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

The liabilities for the Review Commission as of September 30, 2020 and 2019, 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.

Unemployment Insurance liabilities represent unemployment benefits paid on the Review 

Commission’s behalf and payable to the DOL. 

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, 2020 were as follows:

Other liabilities account balances as of September 30, 2019 were as follows:

2020 2019

Intragovernmental – Unemployment Insurance $ 6,886 $ 395

Unfunded Leave 664,893 451,532

Total Liabilities Not Covered by Budgetary Resources $ 671,779 $ 451,927

Total Liabilities Covered by Budgetary Resources 620,314 592,332

Total Liabilities $ 1,292,093 $ 1,044,259

Current Non Current Total

Intragovernmental

Unemployment Insurance Liability $ 6,886 $ - $ 6,886

Payroll Taxes Payable 105,537 - 105,537

Total Intragovernmental Other Liabilities $ 112,423 $ - $ 112,423

With the Public

 Payroll Taxes Payable $ 15,543 $ - $ 15,543

 Accrued Funded Payroll and Leave 353,115 - 353,115

 Unfunded Leave 664,893 - 664,893

Total Public Other Liabilities $ 1,033,551 $ - $ 1,033,551

Current Non Current Total

Intragovernmental

Unemployment Insurance Liability $ 395 $ - $ 395

Payroll Taxes Payable 70,187 - 70,187

Total Intragovernmental Other Liabilities $ 70,582 $ - $ 70,582

With the Public

 Payroll Taxes Payable $ 10,909 $ - $ 10,909

 Accrued Funded Payroll and Leave 249,817 - 249,817

 Unfunded Leave 451,532 - 451,532

Total Public Other Liabilities $ 712,258 $ - $ 712,258
42

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.

Asset Category.

The operating lease amount does not include estimated payments for leases with annual renewal

options.

NOTE 7. COMMITMENTS AND CONTINGENCIES

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

requirements as of September 30, 2020 and 2019. 

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, 2020 and 2019, respectively, inter-entity costs were as follows:

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

2021 $ 1,566,719 

2022 1,583,526 

2023 995,847 

2024 102,473 

2025 103,369 

Thereafter 315,674 

Total Future Payments $ 4,667,608 
43

NOTE 9. APPORTIONMENT CATEGORIES OF NEW OBLIGATIONS AND UPWARD 

ADJUSTMENTS

New obligations and upward adjustments incurred and reported in the Statement of Budgetary 

Resources in 2020 and 2019 consisted of the following:

Category A apportionments distribute budgetary resources by fiscal quarters.

NOTE 10. UNDELIVERED ORDERS AT THE END OF THE PERIOD

As of September 30, 2020, budgetary resources obligated for undelivered orders were as follows:

As of September 30, 2019, budgetary resources obligated for undelivered orders were as follows:

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 2020 actual budgetary execution information has 

not yet been published. The President’s Budget is scheduled for publication in February 2021 and 

can be found at the OMB Web site: http://www.whitehouse.gov/omb/. The 2021 Budget of the 

United States Government, with the "Actual" column completed for 2019, has been reconciled to the 

Statement of Budgetary Resources and there were no material differences. 

In Millions

2020 2019

Office of Personnel Management $ 466,091 $ 639,094 

Total Imputed Financing Sources $ 466,091 $ 639,094 

2020 2019

Direct Obligations, Category A $ 13,131,459 $ 12,774,861

Total New Obligations and Upward Adjustments $ 13,131,459 $ 12,774,861

Federal Non-Federal Total

Unpaid Undelivered Orders $ 691,081 $ 1,698,536 $ 2,389,617

Total Undelivered Orders $ 691,081 $ 1,698,536 $ 2,389,617

Federal Non-Federal Total

Unpaid Undelivered Orders $ 627,611 $ 1,703,239 $ 2,330,850

Total Undelivered Orders $ 627,611 $ 1,703,239 $ 2,330,850

New Obligations

Budgetary & Upward Net

Resources Adjustments Outlays

Combined Statement of Budgetary Resources $ 15 $ 13 $ 12

Difference - Due to Rounding (1) - -

Budget of the U.S. Government $ 14 $ 13 $ 12
44

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 $202 and $106 for the years ended September 30, 2020, 

and 2019, 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, 2020:

Intragovernmental With the Public Total 

Net Operating Cost (SNC) $ 4,528,805 $ 8,990,723 $ 13,519,528

(Increase)/Decrease in assets not affecting Budget Outlays:

Accounts receivable - (2) (2)

(Increase)/Decrease in liabilities not affecting Budget Outlays:

Accounts payable - 115,300 115,300

Salaries and benefits (35,351) (107,932) (143,283)

Other liabilities (6,490) (213,361) (219,851)

Other financing sources:

Imputed federal employee retirement benefit costs (466,091) - (466,091)

$ (507,932) $ (205,995) $ (713,927)

Net Outlays (Calculated Total) $ 4,020,873 $ 8,784,728 $ 12,805,601

Outlays, net, (total) (SBR 4190) $ 12,805,602

Distributed offsetting receipts (SBR 4200) (202)

Agency Outlays, Net (SBR 4210) $ 12,805,400

Difference $ 201

Reconciling Items:

Distributed Offsetting Receipts $ (202)

Rounding 1

Check Figure 1 $ -

Total Components of Net Operating Cost Not Part of the Budget 

Outlays

Related Amounts on the Statement of Budgetary Resources

BUDGET AND ACCRUAL RECONCILIATION

FOR THE YEAR ENDED SEPTEMBER 30, 2020

(In Dollars)
45

Reconciliation of Net Cost to Net Outlays as of September 30, 2019:

Intragovernmental With the Public Total 

Net Operating Cost (SNC) $ 4,422,558 $ 8,768,189 $ 13,190,747

(Increase)/Decrease in assets not affecting Budget Outlays:

Accounts receivable - (103) (103)

(Increase)/Decrease in liabilities not affecting Budget Outlays:

Accounts payable 10,000 (85,455) (75,455)

Salaries and benefits 1,057 11,916 12,973

Other liabilities (396) 8,232 7,836

Other financing sources:

Imputed federal employee retirement benefit costs (639,094) - (639,094)

$ (628,433) $ (65,410) $ (693,843)

Net Outlays (Calculated Total) $ 3,794,125 $ 8,702,779 $ 12,496,904

Outlays, net, (total) (SBR 4190) $ 12,496,904

Distributed offsetting receipts (SBR 4200) (101)

Agency Outlays, Net (SBR 4210) $ 12,496,803

Difference $ 101

Reconciling Items:

Distributed Offsetting Receipts $ (101)

Check Figure 1 $ -

Total Components of Net Operating Cost Not Part of the Budget 

Outlays

Related Amounts on the Statement of Budgetary Resources

BUDGET AND ACCRUAL RECONCILIATION

FOR THE YEAR ENDED SEPTEMBER 30, 2019

(In Dollars)