FEDERAL MINE SAFETY AND HEALTH REVIEW 

COMMISSION

PERFORMANCE AND 

ACCOUNTABILITY REPORT

FISCAL YEAR 2013

DECEMBER 16, 2013
Federal Mine Safety and Health Review Commission 2013 PAR

ii

This page intentionally left blank
Federal Mine Safety and Health Review Commission 2013 PAR

iii

Table of Contents

Message from the Chairman ...............................................................................1

Management Discussion and Analysis ..............................................................3

Overview ....................................................................................................3

Key Challenges ...........................................................................................5

Analysis of Financial Statements ...............................................................6

Management Assurances ............................................................................7

Performance Section ...........................................................................................9

Administrative Law Judges Function ...........................................................9

Commission Review Function .....................................................................12

Office of Executive Director Function ..........................................................15

Financial Section .................................................................................................16

Letter from Executive Director .....................................................................16

Independent Auditors’ Reports ....................................................................17

Financial Statements and Notes .................................................................21
Federal Mine Safety and Health Review Commission 2013 PAR

iv

This page intentionally left blank
Federal Mine Safety and Health Review Commission 2013 PAR

1

Message from the Chairman

December 16, 2013

As Chairman of the Federal Mine Safety and Health Review Commission, I am pleased 

to submit the Performance and Accountability Report for Fiscal Year 2013. This report 

provides performance information in keeping with the requirements of the Government 

Performance and Results Modernization Act of 2010 and includes audited financial 

statements and accompanying documentation as mandated by the Accountability of Tax 

Dollars Act of 2002.

The Commission is an independent adjudicatory agency charged with resolving disputes 

arising from the enforcement of safety and health standards in the nation’s mines. The 

Commission provides administrative trial and appellate review of legal disputes arising 

under the Federal Mine Safety and Health Act of 1977 (Mine Act), as amended.

The Commission carries out its responsibilities through trial-level adjudication by 

administrative law judges and appellate review of judges’ decisions by a five-member 

Commission appointed by the President and confirmed by the Senate. Most cases 

involve civil penalties assessed against mine operators by the Department of Labor and 

address whether or not the alleged safety and health violations occurred and if so, the 

degree of gravity and negligence involved, so that appropriate sanctions may be 

imposed. 

The Commission has set forth the following strategic goals: 

 ensure expeditious, fair, and legally sound adjudication of cases at the trial and 

appellate levels

 manage the Commission’s human resources, operations, facilities, and 

information technology systems to ensure a continually improving, effective, and 

efficient organization 

In Fiscal Year 2013, the Commission met or exceeded all performance targets for four of 

five trial level goals in the Office of the Administrative Law Judges. Due to a 

concentrated effort by the Office of the Administrative Law Judges, the Commission has 

made great strides in reducing the backlog of trial level cases. The number of cases on 

hand has been reduced significantly from the high point in FY 2010. In addition, this was 

the third year that the number of pending trial level cases was reduced from the previous

year. The Commission met four of the eight performance targets at the Commission 

Review Function. We note that, in recent years, the Commission’s appellate review

function has seen a dramatic increase in the number of substantive cases received.
Federal Mine Safety and Health Review Commission 2013 PAR

2

The Commission continues to take actions to dispose of cases more efficiently. The 

most comprehensive of these efforts is the implementation of an electronic case 

management system in FY 2013 for full operation in early FY 2014.

We are pleased to report the independent auditor’s opinion that the financial statements 

present fairly, in all material aspects, the financial position of the Commission, and that 

no matters involving internal control were noted and that no material internal control 

weaknesses were identified. It is my assessment that the financial and performance data 

in this report is reliable and complete. 

The fiscal year began with only three of the Commission’s seats filled. In August 2013 

two Commissioners were appointed, leaving the Commission at full strength at year end.

The Commission’s mission is to provide the just, speedy, and legally sound adjudication 

of proceedings authorized under the Mine Act, thereby enhancing compliance with the 

Act and contributing to the improved health and safety of the nation’s miners. We remain 

committed to that mission. 

Mary Lu Jordan

Chairman
Federal Mine Safety and Health Review Commission 2013 PAR

3

Management Discussion and Analysis

OVERVIEW

The Federal Mine Safety and Health 

Commission Review (“the Commission”) 

is an independent adjudicatory agency 

that provides administrative trial and 

appellate review of legal disputes arising 

under the Federal Mine Safety and 

Health Act of 1977 (Mine Act), as 

amended. Section 113 of the Mine Act 

establishes the Commission and sets 

forth its responsibilities. The Mine 

Improvement and New Emergency 

Response Act of 2006, P.L. 109-236 

(MINER Act), enacted in June of 2006, 

added an additional responsibility to the 

Commission, resolving disputes 

between the Secretary of Labor and 

underground coal operators with respect 

to the contents of emergency response 

plans or the Secretary’s refusal to 

approve such plans.

The Commission does not regulate the 

mining industry, nor does it enforce the 

Mine Act. Those functions are 

delegated to the Secretary of Labor 

acting through the Mine Safety and 

Health Administration (MSHA). 

Most cases that come before the 

Commission involve civil penalties 

proposed by MSHA against mine 

operators. The Commission is 

responsible for addressing whether the 

alleged violations occurred, as well as 

the assessment of appropriate civil 

penalties. Other types of cases include 

contests of MSHA citations, contests of 

MSHA orders to close a mine for health 

or safety reasons, miners’ charges of 

discrimination based on their complaints 

regarding health or safety, and miners’ 

requests for compensation after being 

idled by a mine closure order. Disputes 

involving the temporary reinstatement of 

a miner or an emergency response plan 

must be decided on an expedited basis. 

The Commission’s mission is to provide 

just, speedy, and legally sound

adjudication of proceedings authorized 

under the Mine Act, thereby enhancing 

compliance with the Act and contributing 

to the improved health and safety of the 

nation’s miners. The Commission 

carries out its responsibilities through 

trial level adjudication by the 

Commission’s Office of Administrative 

Law Judges (OALJ) and appellate 

review of OALJ decisions by a fivemember Commission appointed by the 

President and confirmed by the Senate. 

The Office of the General Counsel 

provides legal support for the 

Commission’s appellate review.

Commission operations, such as 

budget, procurement, human resources, 

and information technology, are 

supported by the Office of the Executive 

Director.

Once a case is filed with the 

Commission, it is given a docket number 

and referred to the Chief Administrative 

Law Judge (ALJ). Thereafter, litigants in 
Federal Mine Safety and Health Review Commission 2013 PAR

4

the case must submit additional filings 

before the case is assigned to an ALJ. 

To expedite the decisional process, the 

Chief ALJ may rule on certain motions 

and, where appropriate, issue orders of 

settlement, dismissal, or default. 

Otherwise, once a case is assigned to 

an individual judge, that judge is 

responsible for the case and rules upon 

motions and settlement proposals, 

schedules the case for hearing, holds 

the hearing, and issues a decision 

based upon the record. 

The five-member Commission provides 

administrative appellate review. Review 

of a judge’s decision by the Commission

is not automatic, and requires the 

approval of at least two Commissioners. 

Most of the cases accepted for review 

are generated from petitions filed by 

parties adversely affected by a judge’s 

decision. In addition, the Commission, 

on its own initiative, may decide to 

review a case. A judge’s decision that is 

not accepted for review becomes a final, 

non-precedential order of the 

Commission. Appeals from the 

Commission’s decisions are to the 

federal courts of appeals.

Patrick K. Nakamura

Commissioner

Michael G. Young

Commissioner

Michael A. McCord

General Counsel

Robert J. Lesnick

Chief Administrative

Law Judge

Lisa M. Boyd

Executive Director

Mary Lu Jordan

Chairman

William I. Althen

Commissioner

Robert F. Cohen Jr.

Commissioner

KEY PERSONNEL

ORGANIZATION CHART

John M. McWilliam

Senior Policy Advisor
Federal Mine Safety and Health Review Commission 2013 PAR

5

KEY CHALLENGES

The Commission has faced great 

challenges in recent years, as its trial 

caseload increased dramatically. From 

FY 2000 through FY 2005, the average 

number of new cases filed was 2,307 

per year. However, beginning in FY 

2006 the number of new cases filed 

increased steadily and in FY 2013 6,898

new cases were filed. The Commission 

began FY 2013 with an inventory of 

12,976 trial-level cases. In contrast, the 

average trial-level caseload from FY 

2000 through FY 2004 was only 1,379. 

H.R. 4899, the Supplemental 

Appropriations Act, 2010 (P.L. 111-212), 

was enacted on July 29, 2010. 

Pursuant to that law, the Commission 

received $3,800,000, available for one 

year from the date of enactment for the 

purpose of reducing the backlog. 

Supported by the FY 2011 continuing 

resolutions, as well as this supplemental 

appropriation, the Commission took a 

number of steps to dispose of cases 

more efficiently and reduce the backlog. 

Most importantly, the Commission hired 

additional personnel, including six new 

full time equivalent judges and the staff 

to support their work. 

In addition, the Commission actively 

explored the implementation of an 

electronic case management system to 

increase the speed and efficiency with 

which cases are processed. The 

Commission submitted a report to 

Congress on March 23, 2011, 

describing the options, costs and 

timelines associated with this project. A 

new electronic Case Management 

System procurement was initiated in FY 

2012 for award and fielding in early FY 

2014. This system will permit electronic 

filing, fully electronic case files, 

electronic assignment and distribution of 

cases, automated notifications to 

parties, case tracking and other utilities. 

In anticipation of this new system, the 

Commission initiated pilot projects to 

increase the use of technology in case 

handling that will help to identify and 

ameliorate potential barriers to e-filing.

The Commission promulgated two final 

rules in FY 2011, both aimed at 

streamlining the adjudicatory process. 

On November 30, 2010, the 

Commission published in the Federal 

Register a final rule on settlement 

procedures. See 75 Fed. Reg. 73955. 

The goal of the rule is to make the 

settlement of cases more efficient and 

less time-consuming for Commission 

judges, by requiring that parties who file 

motions to approve settlement submit a 

proposed decision approving settlement 

with the motion. The rule generally 

requires the filing party to submit the 

motion and proposed order 

electronically.

On December 28, 2010, the 

Commission published in the Federal 

Register a final Simplified Proceedings 

rule setting forth procedures that 

simplify and streamline the processing 

of certain civil penalty proceedings. See

75 Fed. Reg. 81459. Although the 

simplified proceedings rule became 

effective on March 1, 2011, full 

implementation was delayed until May 

2012. The Commission will track cases 

disposed of through simplified 

proceedings in order to assess the 
Federal Mine Safety and Health Review Commission 2013 PAR

6

success of this alternative procedure for 

case disposition. The Commission has 

established two new performance 

metrics to track the number of cases 

processed through Simplified 

Proceedings and the time it takes to 

dispose of those cases. The baseline 

for this metric will be established using

data through the end of FY 2013. 

The backlog reduction activities 

undertaken by the Commission have 

been highly productive, and case 

disposals at the trial level have 

increased significantly. In FY 2013, 

12,262 cases were disposed of at the 

trial level. Timeliness also improved 

significantly, and most of the 

performance goals established for the 

Commission’s Administrative Law 

Judges function were met.

However, as a result of the increasing 

number of cases disposed of by 

Commission judges, the number of 

cases appealed to the Commission 

Review has increased significantly. The 

scope of this increase in appeals, and 

the challenges it presents, are detailed 

later in this report in the discussion of 

the performance goals and results of the 

Commission Review function.

ANALYSIS OF FINANCIAL 

STATEMENTS

The Accountability of Tax Dollars Act of 

2002 requires that the Commission’s 

financial statements be audited 

annually. In accordance with the 

Accountability of Tax Dollars Act of 

2002, the Commission began annual 

audits in FY 2003. The Commission 

has received an “unqualified” opinion for 

each annual review conducted by an 

independent auditor. 

The Commission has contracted with 

the Bureau of Public Debt, 

Administrative Resource Center, for 

accounting services since 1998. The 

Administrative Resource Center 

prepared the Commission’s FY 2013

financial statements, which include 

comparative data for FY 2012. The 

principal financial statements include the 

Balance Sheet, Statement of Net Cost, 

Statement of Changes in Net Position, 

and Statement of Budgetary Resources. 

Analysis of the Balance Sheet

The Commission’s assets in fiscal year 

2013 were $6,640,478 as of September 

30, 2013. The Fund Balance with 

Treasury of $ 5,620,956 represents the 

Commission’s largest asset as of 

September 30, 2013. This is a 

decrease of approximately 8 percent 

from fiscal year 2012 and represents 

approximately 85 percent of the 

agency’s total assets. Property, 

Equipment, and Software accounts for 

approximately 15 percent of the 

Commission's total assets as of 

September 30, 2013. The net fixed 

asset value of $1,017,140 equals the 

cost less accumulated depreciation and 

represents the current book value of 

those assets. 

The Commission’s liabilities in fiscal 

year 2013 totaled $2,855,357 as of 

September 30, 2013. This is an 

increase of $137,116 from the fiscal 

year 2012 balance of 
Federal Mine Safety and Health Review Commission 2013 PAR

7

$2,718,241. Accounts payable balance 

at September 30, 2013, was 

$1,284,401, a decrease of $273,966

from September 30, 2012. Accrued 

payroll liabilities, payroll taxes payable, 

and unemployment insurance 

decreased $317,271 in 2013. Unfunded 

annual leave increased $36,492 in 2013 

from 2012. Unfunded annual leave 

represents approximately 20 percent of 

total agency liabilities. 

Net position is the difference between 

total assets and total liabilities. The total 

net position for fiscal year 2013

decreased by $879,249 from fiscal year 

2012. 

Analysis of Statement of Net Cost

The Statement of Net Cost shows the 

net cost of operations for the agency, 

and it is broken out between the 

Commission’s two major functions, 

Administrative Law Judges and Review 

Commission. The total net cost of 

operations in 2013 was $17,742,448, 

which is an increase of $2,382,313, or 

15.5 percent, over the 2012 net cost of 

operations of $15,360,135. 

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 $879,249 in 

2013 from 2012, a change of 

approximately 19 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 fiscal year 2013, the 

Commission had total budgetary 

resources of $18,235,175, which is 

$663,096 more than in 2012.

MANAGEMENT 

ASSURANCES

Systems, Controls, and Legal 

Compliance

The Commission is responsible for 

establishing and maintaining effective 

internal control over financial reporting 

which includes safeguarding assets and 

complying with applicable laws and 

regulations. As a micro independent 

agency, the Commission must rely 

heavily on the systems and controls 

provided by servicing agencies to meet 

the OMB’s guidelines and the 

requirements of law with respect to 

financial management, accounting 

systems, and financial reporting. These 

services are supplemented by internal 

control procedures within the 

Commission sufficient to assure that the 

performance and financial data included 

in this audit report are complete and 

reliable.

All financial data reported was obtained 

from the FY 2013 accounting reports 
Federal Mine Safety and Health Review Commission 2013 PAR

8

prepared by the Bureau of Public Debt, 

the Commission’s accounting servicing 

provider, and the performance data on 

case intake and dispositions has been 

verified by Commission managers. 

There are no material inadequacies or 

non-conformance in either the 

completeness or reliability of the data 

reported. 

Limitations of the Financial 

Statements

The principal financial statements have 

been prepared to report the financial 

position and results of operations of the 

Federal Mine Safety and Health Review 

Commission, pursuant to the 

requirements of 31 U.S.C. § 3515 (b).

The statements have been prepared 

from the books and records of the 

Commission in accordance with 

Generally Accepted Accounting 

Principles (GAAP) for Federal entities 

and the formats prescribed by OMB. 

The statements are in addition to the 

financial reports used to monitor and 

control budgetary resources, which are 

prepared from the same books and 

records.

The statements should be read with the 

realization that they are for a component 

of the U.S. Government, a sovereign 

entity. 
Federal Mine Safety and Health Review Commission 2013 PAR

9

Performance Section

PERFORMANCE GOALS AND 

RESULTS

The Commission has set forth the 

following strategic goals: 1) to ensure 

expeditious, fair and legally sound 

adjudication of cases at the trial and 

appellate levels, and 2) to manage the 

Commission’s human resources, 

operations, facilities, and systems to 

ensure a continually improving, effective 

and efficient organization.

The first strategic goal is accomplished 

through the Administrative Law Judges

function at the trial level, and the 

Commission Review function at the 

appellate level. The second strategic 

goal is accomplished through the Office 

of the Executive Director functions.

ADMINISTRATIVE LAW 

JUDGES FUNCTION

The Commission employs administrative 

law judges to hear and decide contested 

cases at the trial level. The judges 

travel to hearing sites located at or near 

the mine involved in order to afford mine 

operators, miners and their 

representatives a full opportunity to 

participate in the hearing process. 

Commission judges are also responsible 

for evaluating and approving or denying 

settlement agreements proposed by the 

parties under the Mine Act.

The Commission received 6,898 new 

case filings in FY 2013. There were 

12,976 cases pending at the start of FY 

2013. 

In FY 2013 there were 12,262

dispositions. This is similar to the 

number of dispositions in FY 2012, but 

FY 2012 saw a large consolidated 

settlement for the Performance Coal 

Company of 1,241 cases. When 

compared to FY 2011, the FY 2013 

dispositions were a 72% increase. This 

larger than expected number was the 

result of the efforts of the special 

backlog teams created in the OALJ that 

concentrated on settlement cases. In 

addition, FY 2013 saw a 24% decrease 

in the number of new cases.

The FY 2013 end-of-year inventory was 

7,612 undecided cases. This was the 

third year that the number of pending 

cases was reduced by the end of the 

year.

The Commission met four targets and 

substantially met the fifth target for the 

Administrative Law Judges function, as 

shown in the Performance 

Measurement Matrix. 
Federal Mine Safety and Health Review Commission 2013 PAR

10

OFFICE OF ADMINISTRATIVE LAW JUDGES

CASE WORKLOAD
Federal Mine Safety and Health Review Commission 2013 PAR

11

OFFICE OF ADMINISTRATIVE LAW JUDGES

PERFORMANCE MEASUREMENT MATRIX

The Commission’s simplified proceedings rule became effective in March 2011 with full implementation in May 2012. Baseline metrics will be 

established through FY 2013. Targets will be set for FY 2014 once the FY 2013 data are analyzed. 

2008 2009 2010 2011 2012

Results Results Results Results Results Target Results Status

All cases On hand over 365 days in age 1,796 5,118 7,680 7,143 4,911 7,200 3,253 Met

18% 36% 42% 45% 38% 45% 43% Met

Disposed of within 365 days of receipt 71% 37% 27% 30% 37% 33% 51% Met

Penalty cases Average days from receipt to disposition 274 409 499 524 525 525 433 Met

Settlement orders Decisions issued within 60 days of motion 82% 62% 50% 77% 79% 77% 74% Not Met

Simplified proceedings Percentage of all dispositions 6% Baseline 5%

Average days from receipt to disposition 84 Baseline 149

Fiscal Year

Performance Metrics - Office of the Administrative Law Judges

Performance Goal

2013
Federal Mine Safety and Health Review Commission 2013 PAR

12

COMMISSION REVIEW

FUNCTION

The Commission decides two principal 

types of cases: (1) substantive cases, 

which are cases where a judge has 

issued a decision on the merits and 

either a party has filed a petition for 

review with the Commission or at least 

two Commissioners have decided to 

grant review on their own initiative; and 

(2) default cases, which are cases 

where an operator has failed to timely 

contest a proposed penalty or to 

respond to the Secretary’s penalty 

petition and the operator has filed a 

motion to reopen the final order.

In recent years, the Commission has 

seen a dramatic increase in the number 

of filings of both default and substantive 

cases. The trend of an increased 

number of petitions being filed for 

substantive review is likely to continue 

for the foreseeable future. In FY 2008, 

8 petitions for review of judges’ 

decisions were filed, and 4 petitions 

were granted. In FY 2012, 52 petitions 

were filed, and 27 were granted. In FY 

2013, 54 petitions were filed and 38

were granted.

The increase in petitions filed by parties 

and granted by the Commission has had 

a significant impact on the Office of 

General Counsel (OGC), which is 

responsible for conducting the initial 

research in substantive cases and 

preparing draft opinions for the 

Commissioners. 

The goals for substantive cases were 

met in two of the six goals. Met were the 

number and percentage of cases on 

hand 12 to 18 months in age. Not met 

were the number and percentage of 

cases on hand over 18 months in age, 

and the number and percentage of 

substantive cases aged over 18 months 

at decision. This was caused by the 

large increase in workload. The 

increased number of penalty cases at 

the OALJ has resulted in a dramatic 

increase in substantive cases. The 

OALJ increase started in FY 2008, and 

the corresponding increase in appellate 

level substantive cases began in FY 

2009 and continued through FY 2013. 

There were 9 substantive cases 

received in FY 2009 and 54 in FY 2013.

The targets for default cases were both 

met.

Although not all targets were met, the 

Commission disposed of a significant 

number of substantive cases in FY 

2013, with 42 dispositions. 
Federal Mine Safety and Health Review Commission 2013 PAR

13

COMMISSION REVIEW FUNCTION

CASE WORKLOAD - SUBSTANTIVE CASES
Federal Mine Safety and Health Review Commission 2013 PAR

14

COMMISSION REVIEW FUNCTION

PERFORMANCE MEASUREMENT MATRIX

Performance Metrics - Commission Review Function

2008 2009 2010 2011 2012

Results Results Results Results Results Target Results Status

Substantive cases On hand - 12-18 months in age 0 0 9 8 13 9 9 Met

n/a n/a 32% 15% 23% 15% 14% Met

On hand - over 18 months in age 0 0 2 5 15 2 31 Not Met

n/a n/a 7% 10% 26% 5% 45% Not Met

Age over 18 months at decision * * * 7 13 10 12 Not Met

* * * 44% 45% 33% 57% Not Met

Default cases On hand over 6 months in age * * 36 19 41 15 9 Met

* * 38% 24% 40% 15% 13% Met

* Data not available

2013

Fiscal Year

Performance Goal
Federal Mine Safety and Health Review Commission 2013 PAR

15

OFFICE OF THE EXECUTIVE 

DIRECTOR FUNCTION

The Office of the Executive Director 

(OED) provides administrative services 

to support the Commission in fulfilling its 

mission and strategic goals. The 

primary functions are financial 

management, human resources, 

procurement and contracting, 

information technology (IT), facilities 

management, and general 

administrative service support. 

The financial management services 

function includes the areas of budget 

and accounting, such as budget 

formulation, budget execution, funds 

control, financial reporting, and vendor 

payments.

Human resources services cover the 

areas of recruitment and placement, 

classification and pay administration, 

performance management and incentive 

awards, employee benefits and 

retirement, personnel security, 

coordination of employee training 

programs, and wellness and employee 

assistance programs. 

Procurement and contracting services 

cover maintaining a simplified 

acquisition program for supplies and 

services, contract implementation and 

oversight, and coordination of services 

and supplies.

IT entails help-desk functions, network 

administration, policy formulation for IT, 

and telecommunication.

Facilities management services cover

property and space management, 

organization management, and physical 

security.

Other general administrative services 

provided by OED include the 

administration of employee travel 

authorizations and reimbursements and 

the Metro subsidy program. 
Federal Mine Safety and Health Review Commission 2013 PAR

16

FINANCIAL SECTION

LETTER FROM THE 

EXECUTIVE DIRECTOR

As the Executive Director of the Federal 

Mine Safety and Health Review 

Commission, I am responsible for the 

overall financial management of the 

Agency. I am pleased to join the 

Chairman in presenting the Performance 

Accountability Report for Fiscal Year 2013. 

This report provides information on the 

Commission’s performance, financial 

integrity, systems, and internal controls. 

We are responsible for the presentation of 

the financial statements in conformity with 

the U.S. Government Standard General 

Ledger and ensuring the financial 

statements are fairly presented in 

conformity with the U.S. Generally 

Accepted Accounting Principles. 

The Accountability of Tax Dollars Act of 

2002 requires that the Commission’s 

financial statements are audited annually. 

In accordance with the Accountability of 

Tax Dollars Act of 2002, the Commission 

began annual audits in FY 2003. The 

Commission has received an unqualified 

opinion for each annual review conducted 

by an independent auditor. I am pleased 

to report that, for fiscal year 2013, the 

Commission once again received an 

unqualified audit opinion on its financial 

statements. This marks the eleventh 

straight year that we have received such 

an opinion with no identified material 

weaknesses in financial reporting. The 

Commission remains committed to 

continuous vigilance and improvement in 

financial management and internal 

controls, even with the receipt of an 

unqualified audit opinion. 

During FY 2013, we continued to monitor 

and evaluate the implementation and 

effectiveness of the financial management 

practices developed over the past few 

years. All intra-governmental transactions 

and activities have been appropriately 

identified, recorded and disclosed in the 

financial statements. We have 

acknowledged our responsibility for the 

design and implementation of programs 

and controls to prevent and detect fraud. 

We have complied with all aspects of 

contractual agreements that would have a 

material effect on the financial statements 

in the event of noncompliance. The 

auditors’ report on Compliance with Laws 

and Regulations for this year does not 

contain any compliance issues, or any 

related recommendations for actions.

While we are pleased with our FY 2013 

accomplishments, we will continue striving 

to improve all aspects of our financial 

management while efficiently working to 

support the Commission’s mission.

 

Lisa M. Boyd 

Executive Director

December 16, 2013
Federal Mine Safety and Health Review Commission 2013 PAR

17
Federal Mine Safety and Health Review Commission 2013 PAR

18
Federal Mine Safety and Health Review Commission 2013 PAR

19
Federal Mine Safety and Health Review Commission 2013 PAR

20
Federal Mine Safety and Health Review Commission 2013 PAR

21
Federal Mine Safety and Health Review Commission 2013 PAR

22
Federal Mine Safety and Health Review Commission 2013 PAR

23
Federal Mine Safety and Health Review Commission 2013 PAR

24
Federal Mine Safety and Health Review Commission 2013 PAR

25
Federal Mine Safety and Health Review Commission 2013 PAR

26
Federal Mine Safety and Health Review Commission 2013 PAR

27
Federal Mine Safety and Health Review Commission 2013 PAR

28
Federal Mine Safety and Health Review Commission 2013 PAR

29
Federal Mine Safety and Health Review Commission 2013 PAR

30
Federal Mine Safety and Health Review Commission 2013 PAR

31
Federal Mine Safety and Health Review Commission 2013 PAR

32
Federal Mine Safety and Health Review Commission 2013 PAR

33
Federal Mine Safety and Health Review Commission 2013 PAR

34
Federal Mine Safety and Health Review Commission 2013 PAR

35
Federal Mine Safety and Health Review Commission 2013 PAR

36
Federal Mine Safety and Health Review Commission 2013 PAR

37