2001 - Audit Report

U.S. Department of Labor
Office of Inspector General
Office of Audit

LHWCA AND DCCA FINANCIAL STATEMENTS

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The Longshore and Harbor Workers' Compensation Act (LHWCA), enacted in 1927, established a Federal compensation system for Longshore and other classes of workers whose injuries occur upon navigable waters of the United States or adjoining facilities. Through subsequent legislation the LHWCA was extended to other employees, including those covered by the District of Columbia Workmen's Compensation Act (DCCA). Federal law requires the OIG to conduct annual audits of these Special Funds.

No Findings For the LHWCA and DCCA FY 2000 Financial Statements

For FY 2000, the LHWCA and DCCA Special Fund financial statements incurred $129.4 and $11.5 million in respective net costs. The OIG has determined the financial statements for each program fairly present the results of operations. The respective reports on internal control report no material weaknesses and the reports on compliance with laws and regulations contained no significant noncompliance matters.

(OA Report Nos. 22-01-007-04-432 and 22-01-008-04-432, both issued March 27, 2001)

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