U.S. ACCESS BOARD PERFORMANCE AND ACCOUNTABILITY REPORT FOR FY 2009      

November 13, 2009

I am pleased to present the Access Board's Performance and Accountability Report for Fiscal Year 2009. This report provides key information on the Access Board's progress in meeting its missions and managing its financial responsibilities. This agency has a proud history of serving the public through its programs devoted to accessibility for people with disabilities. Fiscal Year 2009 was a year of continuing success. The Access Board continues to develop accessibility requirements, provide technical assistance and training, and enforces access requirements for the Federal government. We will continue to strive for excellence to fulfill our responsibilities to provide accessibility for people with disabilities.

TABLE OF CONTENTS

MANAGEMENT DISCUSSION AND ANALYSIS

FINANCIAL SECTION

• MANAGEMENT REPRESENTATION LETTER
• INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS
• INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL
• INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS
• BALANCE SHEET
• STATEMENT OF NET COST
• STATEMENT OF CHANGES IN NET POSITION
• STATEMENT OF BUDGETARY RESOURCES
• NOTES TO THE FINANCIAL STATEMENTS
  

ACCESS BOARD MANAGEMENT DISCUSSION AND ANALYSIS
FISCAL YEAR 2009

INTRODUCTION

Following the Government Performance and Results Act (GPRA), the Board has established long-range goals and annual objectives that describe the strategies it will implement to achieve the long-range goals. The objectives are described in terms that permit future assessment regarding whether the objectives were achieved. To satisfy the requirements for an annual performance plan and review, this discussion and analysis presents information under each of the Board's program areas regarding the long-range goals and reports on the results from FY 2009.

The Board was established by section 502 of the Rehabilitation Act and is the only Federal agency whose primary mission is accessibility for people with disabilities. The Board is responsible for developing guidelines under the Americans with Disabilities Act, the Architectural Barriers Act, and the Telecommunications Act for ensuring that buildings and facilities, transportation vehicles, and telecommunications equipment covered by these laws are readily accessible to and usable by people with disabilities. The Board is also responsible for developing standards under section 508 of the Rehabilitation Act for accessible electronic and information technology used by Federal agencies. Additionally, under the Help America Vote Act, the Board serves on the Board of Advisors and the Technical Guidelines Development Committee that assist the Election Assistance Commission in developing voluntary guidelines and guidance for voting systems, including accessibility for people with disabilities.

The Board also enforces the Architectural Barriers Act and provides training and technical assistance on each of its guidelines and standards, and on a variety of other accessibility issues. Additionally, the Board maintains a small research program that develops technical assistance materials and provides information needed for rulemaking.

The Board has adopted this mission statement to guide its programs: The Board is the catalyst for achieving an accessible America (we are updating our strategic plan and will report on new goals next year). The statement recognizes that achieving an accessible America requires bringing together the public and private sectors. The Board has established three long-range goals for its programs:

• Be a leader in developing and updating guidelines, standards, and codes for accessibility,
• Be a leading partner with Federal agencies to make the Federal government a model of compliance with accessibility standards; and
• Be a leader in information, education, and outreach on accessibility.
  

In developing objectives and strategies for achieving the long-range goals, the Board seeks to work together with its stakeholders toward common objectives. The Board's plan is simple: work with its stakeholders to establish consensus-based guidelines and standards that are fair, reasonable, and acceptable to all interests; where the Board has enforcement responsibilities over Federal agencies, assist those agencies to achieve full compliance; and involve its stakeholders in developing and disseminating materials and manuals that will help them understand and comply with our guidelines and standards.

The Board's programs will result in accessible buildings and facilities, transportation vehicles, telecommunications equipment, and electronic and information technology across our country and, ultimately, the full economic and social integration of people with disabilities into our society. Achieving these results will depend not only on the Board's activities, but also on the level of commitment and action taken by other Federal agencies, State and local governments, and businesses that are required to comply with or enforce the various laws that guarantee the civil rights of people with disabilities.

ACCESSIBILITY GUIDELINES AND STANDARDS

The Board continues to develop and update accessibility guidelines and standards and to work cooperatively with organizations that develop codes and standards affecting accessibility. The status of current guidelines and standards efforts is presented below.

FY 2009 Results - Rulemaking

Outdoor Developed Areas

In June 2007, the Board released proposed guidelines for public comment that address access to new or altered trails, beaches, and picnic and camping areas on sites managed by the Federal government. The guidelines would apply to sites developed or altered by Federal land management agencies, including the U.S. Forest Service, the National Park Service, the Fish and Wildlife Service, the Bureau of Land Management, and the Army Corps of Engineers, among others. The Board has been working with an ad hoc committee of Board members, staff, and representatives of the Federal land management agencies to finalize this rule. A final rule is planned for FY 2010. Proposed guidelines for non-Federal sites will be published for comment at a future date.

Passenger Vessels

The Board's guidelines will apply to passenger vessels that are permitted to carry more than 150 passengers or more than 49 overnight passengers, all ferries, and certain tenders that carry 60 or more passengers. In June 2008, we published revised draft guidelines for the purpose of holding information meetings to collect data necessary for a regulatory assessment. Meetings were held in August 2008 to collect this data. In 2009, we contracted with the Volpe National Transportation Systems Center to assist the Board in finalizing the regulatory assessment. Also in 2008, the Board's Passenger Vessel Emergency Alarms Advisory Committee completed its work and presented its report to the Board on October 14, 2008. The committee's recommendations will advance the Board's development of new guidelines for passenger vessels, which are to include criteria for emergency alarm systems. A notice of proposed rulemaking is planned for FY 2010.

Public Rights-of-Way

In June 2009, the Board released a technical assistance guide to provide information on common problems that arise in the installation of accessible pedestrian signals. In 2009, we contracted with the Volpe National Transportation Systems Center to assist the Board in finalizing a regulatory assessment for this rulemaking. The Board has been working with an ad hoc committee of Board members and staff to develop a notice of proposed rulemaking. A proposed rule is planned for FY 2010.

Section 508 and Telecommunications Equipment Standards Refresh

In July 2006, the Board created an advisory committee to update and revise the Section 508 standards and the Telecommunications Act Accessibility Guidelines. Forty-one organizations served on the Telecommunications and Electronic and Information Technology Advisory Committee. The committee's membership included representatives from industry, disability groups, standard-setting bodies in the U.S. and abroad, and government agencies, among others. The committee completed its work and presented its report to the Board on April 3, 2008. The Board has been working with an ad hoc committee of Board members, staff, and Federal agencies to develop a notice of proposed rulemaking. The Board voted in July 2009 to release draft requirements for public comment as soon as they are completed. We expect to complete our work in December 2009.

Transportation Vehicles Guidelines Update

In November 2008, the Board released for public comment a second draft of revisions updating its accessibility guidelines for buses and vans covered by the Americans with Disabilities Act. The second draft was issued because the format has been significantly changed, provisions for over-the-road buses have been added, and changes have been made in response to comments on a first draft that was published in April 2007. In 2009, we contracted with the Volpe National Transportation Systems Center to assist the Board in finalizing the regulatory assessment for this rulemaking. The Board has been working with an ad hoc committee of Board members and staff to develop a notice of proposed rulemaking. A proposed rule is planned for FY 2010.

The current draft includes revisions to bring the guidelines, which were first published in 1991, up-to-date. Changes include the addition of provisions for new or variant forms of service, such as bus rapid transit. The Board will also issue draft updates of other sections of the vehicles guidelines, which, in addition to buses and vans, cover rail cars, trams, and other modes of transportation.

Emergency Transportable Housing

An advisory committee on emergency transportable housing was created in September 2007. The Board organized this committee, which included representation from disability groups, industry and code groups, and government agencies, to provide recommendations on supplementing its guidelines to cover emergency transportable housing. Access to such housing proved problematic in the aftermath of Hurricane Katrina and, after verifying and examining the issues involved, the Board determined that supplementary guidelines are needed. The committee completed its work and presented its report to the Board in November 2008. The Board is working with an ad hoc committee of Board members, staff, and Federal agencies to develop a notice of proposed rulemaking. A proposed rule is planned for FY 2010.

FY 2009 Results - Codes and Standards

Our long-range goal is to take a leadership role in the development of codes and standards for accessibility. The Board works with model codes organizations and voluntary consensus standards groups that develop and periodically revise codes and standards affecting accessibility. We have voting membership in several codes and standards organizations, and monitor or are actively involved in the development or revision of dozens of other codes and standards affecting accessibility. Some of the codes and standards groups that we work with include the International Code Council (ICC)/American National Standards Institute (ANSI) A117 Committee; American Society of Mechanical Engineers (ASME) A18 Platform Lift and Stairway Chair Lift Committee; National Fire Protection Association (NFPA), Disability Access Review Advisory Committee; and the American Society for Testing and Materials (ASTM) Committee on Playground Surfacing Systems.

We believe this goal enhances the Board's credibility as a knowledgeable source of information regarding technical aspects of accessibility.  Additionally, by working cooperatively with model codes organizations and standards-setting organizations, Federal and private codes and standards will be more similar, or harmonized, and the Board will be more alert to non-Federal influences affecting its constituencies.  Harmonization between Federal and private requirements will make it more likely that buildings and facilities will be accessible, thus reducing the necessity for complaints and litigation.

Two Access Board members serve as members of the Technical Guidelines Development Committee and the Board of Advisors, which provide recommendations to the Election Assistance Commission (EAC) under the Help America Vote Act. We are also a member of the Interagency Committee on Standards Policy, which is the body that is responsible for overseeing the use of standards by Federal agencies in accordance with the National Technology Transfer and Advancement Act.

TECHNICAL ASSISTANCE

The Board provides technical assistance to a wide variety of people regarding the accessibility guidelines and standards it issues. The Board's customers include architects, builders, designers, manufacturers, people with disabilities, State and local governments, and Federal agencies. The Board's technical assistance program has four components:

• Responding to customer inquiries. The Board responds to about 12,000 customer inquiries each year. We have toll-free telephone lines for customers to call with questions. Customers also e-mail and fax us questions. Many literally are sitting at a drawing table with a design problem. They want accurate, reliable, and timely advice. Our customers value being able to discuss their questions directly with our accessibility specialists who developed the guidelines and standards.
• Developing and disseminating bulletins, manuals, and other publications. The Board maintains about 30 publications on accessibility issues. These range from short bulletins responding to frequently asked questions about specific issues such as accessible parking, to manuals on the Board's guidelines and standards. We send out about 10,000 publications each year in print and alternate formats.
• Providing training. The Board conducts about 90 training sessions each year. Training usually is provided at conferences and seminars sponsored by other organizations. Training sponsors generally reimburse us for travel expenses.
• Maintaining the Board's website. The Board's website (www.access-board.gov) has become a very effective way to distribute information to the public. Customers can download many of our publications and view our accessibility guidelines and standards from our website.

The Board also has informal partnerships with other organizations such as the National Association of ADA Coordinators and the Disability and Business Technical Assistance Centers (DBTAC) to disseminate information about the Board's programs. Many of the Board's guidelines and publications are available through these organizations' on-line networks. The Board also provides training for these organizations.

The Board's long-range goal is to be known as the leading source of information about accessibility and to disseminate information to our customers in effective ways. As we develop guidelines for new areas such as outdoor developed areas, passenger vessels, public rights-of-ways, and emergency transportable housing, there will be increased demands for technical assistance from existing and new customer groups. There also will be opportunities to use existing partnerships and establish new partnerships with customer groups to disseminate information about the Board's guidelines and standards.

FY 2009 Results - Leading Source of Information

Recently, the Board adopted a "focus issue" approach to public outreach and technical assistance that will allow the Board to reach a wider variety of audiences than it does now. The focused approach will supplement the Board's existing outreach programs. Focusing on an issue will allow us to make a large impact in a narrow segment of society in a way that our current approach does not allow. In 2007, the Board identified airport accessibility as its new focus issue. The Board will pay particular attention to parking, drop off zones, signage, queue lines, counter heights, restrooms, floor coverings, inter-airport transportation, baggage claim areas, and security through the development of new technical assistance materials. Since 2007, the Board explored many of these issues through a series of presentations in order to gather information on current products, construction, and industry practices. Additionally, relationships have been developed with airport trade organizations and Federal transportation and security agencies that have already resulted in collaboration on technical assistance advisories. Many of the airport terminal issues the Board will address will be included in the on-line technical assistance document on the ADA and ABA Accessibility Guidelines that has already been funded and is in the early stages of development. Additionally, we will work to review drafts of future airport facility technical assistance guidance material from other Federal agencies and trade organizations. In addition, we will identify projects, large and small, and work with the airport design and construction teams to provide technical assistance and create examples of best practices. Some examples of our efforts in this area this year include:

• travelled to Sacramento, CA to meet with representatives from the general contractor, design firm, the Sacramento County Disability Compliance Office, airport facility personnel and other disability advocates on a new terminal project currently under construction in Sacramento, CA.
  
• created a draft technical assistance document that will identify the applicable laws for airports facilities.
  
• worked with Open Doors Organization, representatives from the International Association of Assistance Dog Partners (IAADP), and the Airports Council International-North America to develop a technical assistance document on service animal relief areas.
  
• met with staff from Cedric Curtis from Reynolds, Smith and Hills, Inc. to discuss modifications to the design of the terminal replacement project in Duluth, MN. We provided training to their staff architects in Chicago, IL and Jacksonville, FL on the ADA and ABA Accessibility Guidelines.
  

Technical assistance, research, regulatory assessments, and training projects funded in FY 2009 include:

• Regulatory assessments. Multiple contracts were awarded to the Volpe National Transportation Systems Center to assist in the development of regulatory assessments for rulemaking for transportation vehicles, passenger vessels, public rights-of-way, and outdoor developed areas.
• Space requirements for wheeled mobility. This multi-year project will research and report on the space requirements, horizontal and vertical maneuvering parameters, reach ranges, and other key factors of occupied power wheelchairs and scooters in use in buildings, facilities, and transportation vehicles. The data collected is to be presented in a report that will facilitate comparison with provisions in current accessibility guidelines, with key published studies of mobility aid space and maneuvering requirements, and will enable consideration of several increments of accommodation for both power wheelchairs and scooter types.
• Transfer study. The Human Engineering Research Laboratory (HERL) will plan, administer, and conduct a literature review and produce a data collection tool on transfer for use in follow-on studies. Key issues where additional information is needed include vertical transfer distance (up and/or down); horizontal transfer distance; multiple transfers; position of mobility device to element intended to transfer; and position of handholds or supports for use when transferring.

In FY 2009, the Board responded to 13,595 customer inquiries, distributed 1,092 information packets, and conducted 86 training sessions that were attended by approximately 6,968 people. An information packet usually contains several publications. Since we do not collect data on publications disseminated through partner organizations, the actual number of publications disseminated to our customers is greater than our current data indicate.

We have used our website to provide copies of the Board's guidelines and answers to frequently asked questions about the guidelines so that more customers can get the information they need. The usage of our website continues to grow. There were approximately 2.9 million user sessions in FY 2009 and 44 million "hits". We also published and distributed six issues of Access Currents, a free newsletter the Board issues every other month by mail and e-mail.

ARCHITECTURAL BARRIERS ACT COMPLIANCE AND ENFORCEMENT

The Board enforces the Architectural Barriers Act (ABA), which requires that most buildings designed, constructed, altered, or leased by the Federal government and certain other federally financed facilities be accessible to people with disabilities. Complaints received by the Board concern post offices, national parks, military facilities, veterans hospitals, courthouses, and a variety of other facilities.  When the Board has jurisdiction and finds that the applicable accessibility standards were not followed, we request a corrective action plan and monitor the case until the barrier is removed. Even when the Board does not have jurisdiction or no violation is found, we attempt to negotiate voluntary barrier removal.

In addition to enforcement, the Board works with Federal agencies and others to ensure compliance with the Architectural Barriers Act and make the Federal government a model of accessibility. Our experience with resolving complaints is that most violations are not intentional. When violations are found, it is usually because the people responsible for designing buildings, reviewing plans, and on-site construction did not have a good understanding of the accessibility standards and how to apply them. People responsible for building planning and design at headquarters, regional and field offices, and local sites must have a working knowledge of the accessibility standards if compliance is to be achieved. As Federal agencies are reorganized and personnel assignments and responsibilities change, it is important that agencies have effective systems for training new people responsible for applying the accessibility standards and for monitoring compliance with the Architectural Barriers Act. Training has become even more important now that new accessibility standards for the Architectural Barriers Act are being implemented by the standard-setting agencies.

FY 2009 Results - ABA Compliance

In FY 2009, the Board received 111 written complaints. These included complaints investigated under the Architectural Barriers Act, and also those concerning facilities not covered by that law but potentially covered by other laws, such as the Americans with Disabilities Act and the Rehabilitation Act. Of the 111complaints, we opened 51 as new Architectural Barriers Act cases. Although the Board did not have authority under the Architectural Barriers Act in the other 60 complaints, we responded to the complainants, usually by referring them to the appropriate enforcement agency. In addition, we referred another 11 complainants to other agencies for action when our investigations revealed there was no violation of the Architectural Barriers Act or we did not have jurisdiction.

The Board responds quickly to all new complaints. In FY 2009, the Board sent initial letters to complainants acknowledging receipt of their complaint or began an investigation of the issues they raised within an average of five days. It is Board practice to keep complainants informed on a regular basis throughout the course of our investigations. In FY 2009, we contacted 71 complainants to provide updates on the status of their complaints. We find that these contacts can be helpful in obtaining additional information about actions being taken that may not have been provided by respondent agencies. Upon completing investigations, we always give complainants an opportunity to comment on determinations we have made and actions that have been taken before closing complaints.

FY 2009 Results - Working in Partnership with Agencies

In FY 2009, the Department of Defense adopted new accessibility standards based under the Architectural Barriers Act. We worked with Department of Defense agencies to familiarize them with the new standards and ensure that covered facilities comply with the new standards. We continued ongoing work with the Department of Housing and Urban Development on the development of policies to implement its accessibility standards, which will be based on the Access Board's Architectural Barriers Act Accessibility Guidelines.


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

The Access Board operates in a stable environment, and can confidently predict that it will operate and succeed in the future as it has in the past. We anticipate slow growth in our appropriated budget with ample time to anticipate any changes.

The Board constantly monitors its environment, notes changes, and updates its rulemaking plan on a periodic basis. It is cognizant of the fact that technology changes rapidly and is in the process of revising and updating its accessibility standards for information and communications technologies and our transportation vehicle guidelines.

In its rulemaking activities, the Board has always tried to work closely and amicably with its stakeholders. It has paid special attention to those companies in industries where the Board is developing new accessibility guidelines where no guidelines existed before. For example, we work closely with the passenger vessel industry in developing guidelines for passenger vessels. We strongly believe that we will achieve better access for people with disabilities if we work with an industry, involve them in our rulemaking, and get their "buy-in" to the accessibility guidelines at the earliest possible moment.

November 12, 2009

Mr. Tyrone Brown, CPA
Managing Member
BROWN & COMPANY CPAs, PLLC
1101 Mercantile Lane
Suite 122
Largo, MD 20774

Dear Mr. Brown:

This letter is in connection with your audit of the U.S. Access Board's Principal Statements (also referred to as "financial statements") as of September 30, 2009 and for the year then ended for the purposes of (1) expressing an opinion as to whether the Principal Statements are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America, and (2) reporting whether the agency's financial management systems substantially comply with Federal financial management systems requirements, applicable Federal accounting standards, and the U.S. Government Standard General Ledger at the transaction level as of September 30, 2009.

Certain representations in this letter are described as being limited to matters that are material. For purposes of this letter, matters are considered material if they involve $ 64,000 or more. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.

We confirm, to the best of our knowledge and belief, the following representations made to you during your audit that these representations are as of the date of your auditor's report, and pertain to the periods covered by the financial statements.

1. We are responsible for the fair presentation of the Principal Statements and Required Supplementary Stewardship Information in conformity with accounting principles generally accepted in the United States of America.
   
   
2. The financial statements are fairly presented in conformity with accounting principles generally accepted in the United States of America.


3. We have made available to you all:

• financial records and related data,
• where applicable, Board of Directors minutes or summaries of actions of recent meetings for which minutes have not been prepared, and
• communications from the Office of Management and Budget (OMB) concerning noncompliance with or deficiencies in financial reporting practices.
  

4. There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements or disclosed in the notes to the financial statements.
   


5. The U.S. Access Board has satisfactory title to all owned assets, including stewardship property, plant, and equipment: such assets have no liens or encumbrances, nor have any assets been pledged.


6. We have no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
   


7. Guarantees under which U.S. Access Board is contingently liable have been properly reported or disclosed
   


8. Related-party transactions and related receivables or payables, including assessments, loans, transfers, and guarantees have been appropriately recorded and disclosed.
   


9. All intra-entity transactions and activities have been appropriately identified and eliminated for financial reporting purposes, unless otherwise noted. All intra-governmental transactions and balances have been appropriately recorded, reported, and disclosed. We have reconciled intra-governmental transactions and balances with the appropriate trading partners for the four fiduciary transactions identified in Treasury's Intra-governmental Fiduciary Transactions Accounting Guide, and other intra-governmental asset, liability and revenue amounts as required by OMB Bulletin 97-01, as amended.
   


10. There are no:

• violations or possible violations of laws and regulations whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency,
• unasserted claims or assessments that are probable of assertion and must be disclosed, that have not been disclosed, or
• material liabilities or gain or loss contingencies that are required to be accrued or disclosed, that have not been disclosed.
  

11. Management acknowledges its responsibility for the design and implementation of programs and controls to prevent and detect fraud. We confirm that management has no:

• knowledge of any fraud or suspected fraud affecting the organization involving management, employees who have significant roles in internal control, and others, where the fraud could have a material effect on the financial statements.
• knowledge of any allegations of fraud or suspected fraud affecting the organization received in communications from employees, former employees, analysts, regulators, short-sellers, or others.
  

12. Pursuant to the Federal Mangers' Financial Integrity Act, we have assessed the effectiveness of the U.S. Access Board's internal control in achieving the following objectives:

• reliability of financial reporting - transactions are properly recorded, processed, and summarized to permit the preparation of the Principle Statements and Required Supplementary Stewardship Information in accordance with accounting standards generally accepted in the United States of America, and that assets are safeguarded against loss from unauthorized acquisition, use, or disposition;
• compliance with applicable laws and regulations - transactions are executed in accordance with: (i) laws governing the use of budget authority and other laws and regulations that could have a direct and material effect on the financial statements, and (ii) any other laws, regulations, and government wide policies identified by the Office of Management and Budget (OMB) in Appendix C of OMB's Audit Bulletin; and
• reliability of performance reporting - transactions and other data that support reported performance measures are properly recorded, processed, and summarized to permit the preparation of performance information in accordance with criteria stated by management.
  

13. We are responsible for implementing and maintaining financial management systems that comply substantially with Federal financial management systems requirements, applicable Federal accounting standards, and the United States Government Standard General Ledger (SGL) at the transaction level.
    


14. We have assessed the financial management systems to determine whether they comply substantially with these Federal management systems requirements. Our assessment was based on guidance issued by OMB.
    


15. The financial management systems complied substantially with Federal financial management systems requirements, applicable Federal accounting standards, and the SGL at the transaction level as of September 30, 2009.
    


16. We have complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance.
    


17. We are responsible for U.S. Access Board's compliance with applicable laws and regulations.
    


18. We have identified and disclosed to you all laws and regulations that have a direct and material effect on the determination of financial statement amounts.
    


19. We believe that the effects of the uncorrected financial statement misstatements summarized in the accompanying schedule (if any) are immaterial, both individually and in the aggregate, to the financial statements taken as a whole.
    


20. No events have occurred subsequent to the date of the statement of financial position that would require adjustment to, or disclosure in, the financial statements.
    


21. No material events or transactions have occurred subsequent to September 30, 2009 that have not been properly recorded in the financial statements and required supplementary stewardship information or disclosed in the notes thereto.
    


22. We have used the materiality threshold of $ 64,000, used for reporting items in this management representation letter. Items below this threshold would not be considered exceptions or reported as such in the representation letter.



23. The information presented on the agency's Statement of Budgetary Resources agrees with the information submitted on the agency's year-end Reports on Budget Execution and Budgetary Resources (SF 133). This information will be used as input for the fiscal year 2009 actual column of the Program and Financing Schedules reported in the fiscal year 2009 Budget of the U.S. Government. Such information is supported by the related financial records and related data.

    David M. Capozzi Executive Director

    
    

BROWN & COMPANY CPAs, PLLC
Certified Pulbic Accountants and Management Consultants

INDEPENDENT AUDITOR'S REPORT ON THE FINANCIAL STATEMENTS

U.S. Access Board
Washington, D.C.

We have audited the accompanying balance sheet of the U.S. Access Board (AB) as of September 30, 2009 and 2008, and the related statements of net cost, changes in net position, and budgetary resources, for the years then ended (collectively referred to as the financial statements). These financial statements are the responsibility of AB's management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in U.S. Government Auditing Standards, issued by the Comptroller General of the United States; and, Office of Management and Budget (OMB) Bulletin No. 07-04, Audit Requirements for Federal Financial Statements. Those standards and OMB Bulletin No. 07-04 require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the AB as of September 30, 2009 and 2008 and its net costs, changes in net position, and budgetary resources for the years then ended in conformity with accounting principles generally accepted in the United States of America.

In accordance with U.S. Government Auditing Standards and OMB Bulletin No. 07-04, we have also issued a report dated November 16, 2009 on our consideration of the AB internal control over financial reporting and its compliance with provisions of laws and regulations. Those reports are an integral part of an audit performed in accordance with U.S. Government Auditing Standards and should be read in conjunction with this report in considering the results of our audit.

The AB's Management's Discussion & Analysis contains a wide range of information, some of which is not directly related to the financial statements. We do not express an opinion on this information. However, we compared this information for consistency with the financial statements and discussed the methods of measurement and presentation with AB officials. Based on this limited work, we found no material inconsistencies with the financial statements, U.S. generally accepted accounting principles, or OMB guidance.

This report is intended solely for the information and use of the management of the AB, OMB and Congress, and is not intended to be and should not be used by anyone other than these specific parties.

Brown & Company

Largo, Maryland
November 16, 2009

BROWN & COMPANY CPAs, PLLC
Certified Pulbic Accountants and Management Consultants

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

U.S. Access Board
Washington, D.C.

We have audited the financial statements of the U.S. Access Board (AB) as of and for the year ended September 30, 2009 and have issued our report thereon dated November 16, 2009. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; and the standards applicable to financial audits contained in U.S. Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 07-04, Audit Requirements for Federal Financial Statements.

In planning and performing our audit, we considered the AB's internal control over financial reporting by obtaining an understanding of the AB's internal control, determined whether internal controls had been placed in operation, assessed control risk, and performed tests of controls in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. We limited our internal control testing to those controls necessary to achieve the objectives described in OMB Bulletin No. 07-04. The objective of our audit was not to provide an opinion on internal control and therefore, we do not express an opinion on internal control.

Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be significant deficiencies. Under standards issued by the American Institute of Certified Public Accountants and OMB Bulletin No. 07-04, a significant deficiency is a deficiency in internal control, or a combination of deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the entity's financial statements that is more than inconsequential will not be prevented or detected. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be a material weakness. A material weakness is a significant deficiency, or combination of significant deficiencies, that result in a more than remote likelihood that a material misstatement of the financial statements will not be prevented or detected. Because of inherent limitations in internal controls, misstatements, losses, or non-compliance may nevertheless occur and not be detected. However, we noted no matters involving the internal control and its operation that we considered to be significant deficiencies or material weaknesses as defined above.

This report is intended solely for the information and use of the management of the AB, OMB and Congress, and is not intended to be and should not be used by anyone other than these specified parties.

Brown & Company

Largo, Maryland
November 16, 2009

BROWN & COMPANY CPAs, PLLC
Certified Pulbic Accountants and Management Consultants

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS

U.S. Access Board
Washington, D.C.

We have audited the financial statements of the U.S. Access Board (AB) as of and for the year ended September 30, 2009, and have issued our report thereon dated November 16, 2009. We conducted our audit in accordance with auditing standards generally accepted in the United States of America, and the standards applicable to financial audits contained in U.S. Government Auditing Standards, issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin No. 07-04, Audit Requirements for Federal Financial Statements.

The management of the AB is responsible for complying with laws and regulations applicable to the AB. As part of obtaining reasonable assurance about whether the AB's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws and regulations, noncompliance with which could have a direct and material effect on the determination of financial statement amounts, and certain other laws and regulations specified in OMB Bulletin No. 07-04. We limited our tests of compliance to these provisions and we did not test compliance with all laws and regulations applicable to the AB.

The results of our tests of compliance disclosed no reportable instances of noncompliance with other laws and regulations discussed in the preceding paragraph that are required to be reported under U.S. Government Auditing Standards or OMB Bulletin No. 07-04.

Providing an opinion on compliance with certain provisions of laws and regulations was not an objective of our audit, and, accordingly, we do not express such an opinion. However, we noted no noncompliance with laws and regulations, which could have a direct and material effect on the determination of financial statement amounts.

This report is intended solely for the information and use of the management of the AB, OMB and Congress, and is not intended to be and should not be used by anyone other than these specified parties.

Brown & Company

Largo, Maryland
November 16, 2009

UNITED STATES ACCESS BOARD
BALANCE SHEET
AS OF SEPTEMBER 30, 2009 AND 2008
(In Dollars)

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

UNITED STATES ACCESS BOARD
STATEMENT OF NET COST
FOR THE YEARS ENDED SEPTEMBER 30, 2009 AND 2008
(In Dollars)

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

UNITED STATES ACCESS BOARD
STATEMENT OF CHANGES IN NET POSITION
FOR THE YEARS ENDED SEPTEMBER 30, 2009 AND 2008
(In Dollars)

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

UNITED STATES ACCESS BOARD
STATEMENT OF BUDGETARY RESOURCES
FOR THE YEARS ENDED SEPTEMBER 30, 2009 AND 2008
(In Dollars)

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

UNITED STATES ACCESS BOARD NOTES TO THE FINANCIAL STATEMENTS

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

The Access Board (AB) is an independent Federal agency with the mission of developing guidelines and requirements for standards issued under the Americans with Disabilities Act and Architectural Barriers Act. AB was established by section 502 of the Rehabilitation Act and is the only Federal agency whose primary mission is accessibility for people with disabilities. AB is responsible for ensuring that buildings and facilities, transportation vehicles, and telecommunication equipment covered by these laws are readily accessible to and usable by people with disabilities.

AB develops accessibility guidelines for telecommunications and electronic information technology under section 508 of the Rehabilitation Act. AB enforces the Architectural Barriers Act and provides training and technical assistance on each of its guidelines and standards, and on a variety of other accessibility issues. The AB maintains a small research program that develops technical assistance materials and provides information needed for rulemaking.

The AB reporting entity is comprised of General Funds and General Miscellaneous Receipts. General Funds are accounts used to record financial transactions arising under congressional appropriations.

General Fund Miscellaneous Receipts are accounts established for receipts of non-recurring activity, such as fines, penalties, fees and other miscellaneous receipts for services and benefits.

AB has rights and ownership of all assets reported in these financial statements. AB does not possess any non-entity assets.

B. Basis of Presentation

The financial statements have been prepared to report the financial position, net cost of operations, changes in net position, and the status and availability of budgetary resources of AB. 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 AB in accordance with the hierarchy of accounting principles generally accepted in the United States of America, standards approved by the principals of the Federal Accounting Standards Advisory Board (FASAB), OMB Circular A-136, Financial Reporting Requirements and AB 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 AB's use of budgetary resources. Unless specified otherwise, all amounts are presented in dollars.

C. Budgets and Budgetary Accounting

Congress usually enacts appropriations to permit AB to incur obligations for specified purposes. In fiscal years 2009 and 2008, we were accountable for General Fund appropriations. Budgetary resources are recorded as assets when cash (funds held by the U.S. Treasury) is made available through the Department of Treasury General Fund warrants.

D. 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.

E. Revenues & Other Financing Sources

Congress enacts annual appropriations to be used, within statutory limits, for operating and capital expenditures. Additional amounts are obtained from service fees and reimbursements from other government entities and the public.

Appropriations are recognized as a financing source when expended. Revenues from service fees associated with reimbursable agreements are recognized concurrently with the recognition of accrued expenditures for performing the services.

We recognize as an imputed financing source the amount of accrued pension and post-retirement benefit expenses for current employees paid on our behalf by the Office of Personnel Management (OPM).

F. Taxes

AB, as a Federal entity, is not subject to Federal, State, or local income taxes, and, accordingly, no provision for income taxes has been recorded in the accompanying financial statements.
G. Fund Balance with Treasury

The U.S. Treasury processes cash receipts and disbursements. Funds held at the Treasury are available to pay agency liabilities. AB does not maintain cash in commercial bank accounts or foreign currency balances.

H. Accounts Receivable

Accounts receivable consists of amounts owed to AB by other Federal agencies and the 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.

I. 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 charged to expense as incurred. AB's capitalization threshold is $50,000 for individual purchases and $500,000 for bulk purchases. Applicable standard governmental guidelines regulate the disposal and convertibility of agency property, equipment, and software. The useful life classifications for capitalized assets are as follows:

Description/ Useful Life (years)
Leasehold Improvements: 9
Office Furniture: 5
Computer Equipment: 3
Office Equipment: 5

J. Advances and Prepaid Charges

Advance payments are generally prohibited by law. There are some exceptions, such as reimbursable agreements, subscriptions and payments to contractors and employees. Payments made in advance of the receipt of goods and services are recorded as advances or prepaid charges at the time of prepayment and recognized as expenses when the related goods and services are received.

K. Liabilities

Liabilities represent the amount of monies or other resources likely to be paid by the AB as a result of transactions or events that have already occurred. No liability can be paid, however, absent an appropriation or other funding. Liabilities for which an appropriation has not been enacted or other funds received are, therefore, classified as not covered by budgetary resources. There is no certainty that the appropriation will be enacted. Additionally, the Government, acting in its sovereign capacity, can abrogate liabilities. Liabilities not covered by budgetary resources on the Balance Sheet are equivalent to amounts reported as components requiring or generating resources on the Reconciliation of Net Cost to Budget.

L. Accounts Payable

Accounts payable consists primarily of amounts owed to other Federal agencies and the public for contracts for goods or services, such as leases, utilities, telecommunications and consulting and support services.

M. 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 upon the retirement of that individual. No credit is given for sick leave balances upon the retirement of Federal Employees Retirement System (FERS)-covered employees.

N. 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 AB 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 AB terminates without cause may receive unemployment compensation benefits under the unemployment insurance program also administered by the DOL, which bills each agency quarterly for paid claims. Future appropriations will be used for the reimbursement to DOL. The liability consists of (1) the net present value of estimated future payments calculated by the DOL, and (2) the unreimbursed cost paid by DOL for compensation to recipients under the FECA.

O. Retirement Plans

AB employees participate in either the CSRS or the FERS. The employees who participate in CSRS are beneficiaries of AB's matching contribution, equal to seven percent of pay, distributed to their annuity account in the Civil Service Retirement and Disability Fund.

FERS went into effect on January 1, 1987. FERS and Social Security automatically cover most employees hired after December 31, 1983. Employees hired prior to January 1, 1984 elected to join either FERS and Social Security, or remain in CSRS. FERS offers a savings plan to which AB automatically contributes one percent of pay and matches any employee contribution up to an additional four percent of pay. For FERS participants, AB 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, AB remits the employer's share of the required contribution.

AB 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 AB for current period expense reporting. OPM also provides information regarding the full cost of health and life insurance benefits. AB recognized the offsetting revenue as imputed financing sources to the extent these expenses will be paid by OPM.

AB 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.

P. 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.

Q. Imputed Costs/Financing Sources

Federal Government entities often receive goods and services from other Federal Government entities without reimbursing the providing entity for all the related costs. In addition, Federal Government entities also incur costs that are paid in total or in part by other entities. An imputed financing source is recognized by the receiving entity for costs that are paid by other entities. AB recognized imputed costs and financing sources in fiscal years 2009 and 2008 to the extent directed by OMB.

R. Expired Accounts and Cancelled Authority

Unless otherwise specified by law, annual authority expires for incurring new obligations at the beginning of the subsequent fiscal year. The account in which the annual authority is placed is called the expired account. For five fiscal years, the expired account is available for expenditure to liquidate valid obligations incurred during the unexpired period. Adjustments are allowed to increase or decrease valid obligations incurred during the unexpired period but not previously reported. At the end of the fifth expired year, the expired account is cancelled.

S. Reclassification

Certain fiscal year 2008 balances have been reclassified, retitled, or combined with other financial statement line items for consistency with current year presentation.

NOTE 2. FUND BALANCE WITH TREASURY

Fund balance with Treasury account balances as of September 30, 2009 and 2008 were as follows:

Fund Balances:

NOTE 3. ACCOUNTS RECEIVABLE

Accounts receivable balances as of September 30, 2009 and 2008 were as follows:

The accounts receivable is primarily made up of employee receivables and other receivables with the public. Historical experience has indicated that the majority of the receivables are collectible. There are no material uncollectible accounts as of September 30, 2009 and 2008.

NOTE 4. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

The liabilities on AB's Balance Sheet as of September 30, 2009 and 2008, 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.

NOTE 5. OTHER LIABILITIES

All Other Liabilities are considered current liabilities.

NOTE 6. LEASES

Operating Leases

AB occupies office space under a lease agreement that is accounted for as an operating lease. The lease started July 1, 2008 and expires June 30, 2018. A schedule of future payments is as follows:

NOTE 7. INTRAGOVERNMENTAL COSTS

Intragovernmental costs represent goods and services transactions made between two reporting entities within the Federal government, and are in contrast to those with non-federal entities (the public). Such costs and revenue are summarized as follows:

NOTE 8. IMPUTED FINANCING SOURCES

AB recognizes as imputed financing the amount of accrued pension and post-retirement benefit expenses for current employees. The assets and liabilities associated with such benefits are the responsibility of the administering agency, the Office of Personnel Management (OPM). For the fiscal years ended September 30, 2009 and 2008, respectively, imputed financing was as follows:

NOTE 9. BUDGETARY RESOURCE COMPARISONS TO THE BUDGET OF THE UNITED STATES GOVERNMENT

The President's Budget that will include FY09 actual budgetary execution information has not yet been published. The President's Budget is scheduled for publication in February 2010 and can be found at the OMB Web site: http://www.whitehouse.gov/omb/. The 2010 Budget of the United States Government, with the Actual column completed for 2008, has been reconciled to the Statement of Budgetary Resources and there were no material differences.

NOTE 10. APPORTIONMENT CATEGORIES OF OBLIGATIONS INCURRED

Obligations incurred and reported in the Statement of Budgetary Resources in 2009 and 2008 consisted of the following:

NOTE 11. UNDELIVERED ORDERS AT THE END OF THE PERIOD

Statement of Federal Financial Accounting Standards No. 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting, states that the amount of budgetary resources obligated for undelivered orders at the end of the period should be disclosed. For the fiscal years ended September 30, 2009 and 2008, undelivered orders amounted to $1,006,729 and $981,645 respectively.

NOTE 12. CUSTODIAL ACTIVITY

AB'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 Agency name nor material to the overall financial statements. AB's total custodial collections are $47 and $0 for the years ended September 30, 2009, and 2008, respectively.

NOTE 13. RECONCILIATION OF NET COST OF OPERATIONS TO BUDGET

AB has reconciled its budgetary obligations and non-budgetary resources available to its net cost of operations.