Improvements Needed in Assessing Penalties and Controlling Penalty Collections Resulting from Occupational Safety and Health Inspections.

Abstract

The Occupational Safety and Health Administration's (OSHA's) inspection program is its primary means of insuring safe and healthful working conditions for about 73 million employees protected by the Occupational Safety and Health Act of 1970. During fiscal year 1980, about 132,000 violations were cited and penalties totaling about $23 million were proposed. We reviewed the adequacy of the accounting controls and procedures used by OSHA and the Office of the Solicitor for processing penalty cases and collecting and safeguarding penalty payments. Our review showed that (1) weaknesses exist in internal controls and the recordkeeping system used to account for penalties and (2) it is taking too long to deposit penalties received into the U.S. Treasury. We are also providing information on regional solicitors' policies for processing contested and collection cases. OSHA has recognized that improved internal controls and recordkeeping are needed and has made a commitment to develop improved controls and records. (Author)

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Document Details

Document Type
Technical Report
Publication Date
Sep 15, 1981
Accession Number
ADA106848

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Biomedical

DTIC Thesaurus Topics

  • Accounting
  • Agreements
  • Financial Management
  • Guidance
  • Information Systems
  • Inspection
  • Management Information Systems
  • New York
  • Occupational Safety And Health
  • Safety
  • Standards
  • Statistical Samples
  • United States

Readers

  • Defense Financial Management and Audit.
  • Operations Research