This report reflects the findings of the Office of Inspector General
at the time that the audit was issued. More current information may be
available as a result of the resolution of this audit by the Department
of Labor program agency and the auditee. For further information concerning
the resolution of this report's findings, please contact the program agency.
Report No.: 12-99-004-04-431
Issue Date: December 16,
1998
FECA provides wage replacement (compensation) benefits and payment for medical services to covered Federal civilian employees injured on the job, employees who have incurred a work-related occupational disease, and the beneficiaries of employees whose death is attributable to a job-related injury or occupational disease.
This special report includes benefit payment data and related actuarial liabilities by Federal agency for informational purposes and to assist the 24 CFOs and other specified agencies in the preparation of their respective financial statements. The following summarizes what we did, what the report contains and the report results.
Our procedures were performed in accordance with standards established
by the American Institute of Certified Public Accountants and Government
Auditing Standards, issued by the Comptroller General of the United
States. In accordance with these standards, we rendered the following:
The report includes the agreed-upon procedures performed and the
detailed results of those procedures in regard to the actuarial liability
and the analytical review of benefit payments. The service auditors' report
covers the control objectives, related policies and procedures and tests
of operating effectiveness of the following aspects of OWCP:
Electronic Data Processing
General Controls
Compensation and Medical
Benefit Payments:
Case Creation
Initial Eligibility
File Maintenance
Continuing Eligibility (Medical Evidence and Earnings Information)
Payment Processing
Schedule Awards
Death Benefits
Medical Bill Payment Processing
Third Party Settlements
Report Results
As a result of our audit we:
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