2011 Report #: 3110201 Report #: 03100201 KPMG LLP, under contract with the U.S. Department of Labor, U.S. Department of Labor-Bureau of Labor Statistics Office of Inspector General, prepares this report after it has reviewed the financial statements of the Office of the Workers Compensation Program. The investigation involved three independent auditors who reviewed the Office of Workers Compensation Program's Board of Directors and three independent audit and review entities. KPMG LLP retained the services of Dr. Richard D. Smith, Associate Director, Bureau of Labor Statistics; Dr. Thomas A. Hirschman, Assistant Director, Board of Directors; Dr. Thomas B. McQuade, Assistant Director, Program Integrity; and Dr. David Miller, Associate Director, Independent Audit and Review Organizations. The report is an independent review of the Board's financial statements and was conducted in accordance with established auditing standards, and does not constitute a recommendation that the Board's financial statements be revised. The Board's financial statements are prepared under procedures set by the independent auditors. Because the financial statements are prepared in accordance with established auditing standards, the report does not contain any findings of fact which might have a material effect on the reported consolidated financial position, revenues, net income, or related disclosures of any party. For purposes of the independent audit, the following significant events were evaluated: • Prior to the beginning of the third fiscal year, the Board's Board of Directors, Board of Directors Committee, and Office of Inspector General elected the following individuals to serve on the Board: Mark L. O'Donnell. • The Board retained a consulting firm, Sperry Martin & Co., which identified and retained an independent auditor to review and prepare the Board's 2012 and 2010 Financial Statements for the Board's independent accountants' services. • The independent auditor reviewed the Board's 2012 and 2010 Financial Statements for the independent accountants' services. • The independent auditor provided its independent report to the Board on November 18, 2012, and requested a response to the audit by the Board of Directors no later than January 4, 2013. • The independent auditor reviewed the Board's financial statements for the Independent Accountants' services in compliance with SEC guidelines and the auditors' disclosure obligations. It appears that the Board's independent auditor met the Board's disclosure obligations.
The Board's independent auditor prepared the Audit Report.
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Office of Inspector General Office of Audit OFFICE OF WORKERS COMPENSATION PROGRAMS ALONGSHORE AND HARBOR WORKERS COMPENSATION ACT SPECIAL FUND FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT
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