We were engaged by the U.S. Equal Employment Opportunity Commission ("EEOC"), Office of
Inspector General ("OIG"), to conduct a performance audit of the EEOC charge card program,
which includes both purchase and travel cards. EEOC uses purchase cards to reduce the
administrative cost of processing small dollar purchases and travel cards to reduce the cost of
official travel and for the convenience of the traveler.
Purchase and travel cards are high risks for fraud, waste, abuse, and misuse. Accordingly, if the
internal controls governing EEOC's purchase and travel card programs are not sufficient, properly
designed, and fully implemented, EEOC will not be able to detect and prevent fraudulent purchases
or other potential improper uses and abuses of the cards.

The Office of Inspector General (OIG) contracted with the independent certified public accounting firm of Harper, Rains, Knight & Company, P.A. (HRK) to conduct a performance audit of EEOC’s information security program and practices in accordance with the Federal Information Security Modernization Act of 2014 (FISMA) for Fiscal Year 2025. The objective of this performance audit was to assess the effectiveness of the EEOC’s information security program and practices for the period October 1, 2024, through September 30, 2025. HRK identified areas of improvement in the form of findings and recommendations. EEOC’s management was given the opportunity to review the notifications of findings and recommendations, and their responses are included in the report.

In accordance with the Accountability of Tax Dollars Act, we have audited the financial statements of the U.S. Equal Employment Opportunity Commission (EEOC). EEOC's financial statements comprise the balance sheet as of September 30, 2025, and the related statements of net cost, changes in net position, and budgetary resources for the fiscal year then ended, and the related notes to the financial statements.
In our opinion, EEOC's financial statements present fairly, in all material respects, EEOC's financial position as of September 30, 2025, and its net cost of operations, changes in net position, and budgetary resources for the fiscal year then ended in accordance with accounting principles generally accepted in the United States of America.