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Office of Inspector General—Office of AuditMINE SAFETYAND HEALTHADMINISTRATIONMSHA NEEDS TO IMPROVE CONTROLSOVER PERFORMANCE DATADate Issued: December 26, 2006Report Number: 22-07-008-06-001

December 2006U.S. Department of LaborOffice of Inspector GeneralOffice of AuditBRIEFLY Highlights of Report Number: 22-07-008-06-001,to the Assistant Secretary for Mine Safety andHealth.WHY READ THE REPORTThe Mine Safety and Health Administration (MSHA)supervises and enforces workplace safety andhealth in surface and underground miningoperations in accordance with the Federal MineSafety and Health Act of 1977 (P.L. 95-164). MSHAconducts investigations, inspections, enforcementand reporting programs for all mining operations. Inaddition, MSHA conducts respirable dust programsand workplace noise programs for both the Coal andMetal and Nonmetal mining industries.WHY OIG DID THE AUDITWe conducted our audit to determine thecompleteness and reliability of the CY 2003 dataused to support the MSHA FY 2003 performancegoals 3.1A “Reduce the mine industry fatal injuryoccurrence rate by 15 percent annually and 3.1B“Reduce the all injury occurrence below the FY 2000baseline by the end of FY 2005.” This was a 4-yeargoal and, for FY 2003, the target was a 17 percentreduction. We conducted our audit at 17 MSHAlocations.READ THE FULL REPORTTo view the report, including the scope,methodology, and full agency response, go 2-07-008-06-001.pdfMSHA Needs to Improve Controls OverPerformance DataWHAT OIG FOUNDBased on our audit, we could not determine thecompleteness and reliability of the hours used in theall-injury occurrence measured as part ofPerformance Goal 3.1A. MSHA could not ensure ithad accounted of all hours worked since MSHA didnot require mine operators to submit documentationthat supports the amount of contractor hoursworked. As part of the normal inspection process,MSHA inspectors normally do not verify reportedemployee hours to payroll records, although theyperform some cursory reviews to determine thehours reported by the mine operator appearreasonable based on the size of the mine.In addition, our audit found MSHA did not havecomplete and reliable data to support the testing toensure noise exposure did not exceed establishedlimits that it reported as part of Performance Goal3.1B. MSHA recorded the data from noise sampleresults in the Metal Nonmetal Mine ManagementInformation System ((MNMIS) and the Coal MineSafety and Health Information System (CMIS). Wefound cases where the MSHA District or FieldOffices did not record the sample results and othercases where the MSHA District or Field Offices didnot record the correct date of the sample results inthese systems.WHAT OIG RECOMMENDEDWe recommended that the Assistant Secretary forMine Safety and Health require that:1) Mine operators report all hours worked forboth employees and contractors to allowverification that all data needed to supportthe reported injuries and fatalities have beenincluded.2) Mine operators submit or maintain, and mineinspectors review as part of their normalinspection process, documentation thatsupports the amounts of hours worked bymine employees and contractors.3) Controls be developed and put in place toadhere to procedures that requiresystematic and regular entry of noisesample data into both the MNMIS andCMIS.MSHA disagreed with the recommendations oneand two. MSHA concurred in part withrecommendation three.

MSHA NEEDS TO IMPROVE CONTROLS OVER PERFORMANCE DATATable of ContentsPAGEEXECUTIVE SUMMARY . 3ASSISTANT INSPECTOR GENERAL’S REPORT . 7Finding 1 – MSHA could not ensure mine operators and contractorsprovided all employment hours to support Performance Goal 3.1A . 9Finding 2 – MSHA did not have complete and reliable data to supportthe testing to ensure noise exposure did not exceed established limits. 11APPENDICES . 17A. Background . 19B. Objective, Scope, Methodology, and Criteria . 23C. Acronyms and Abbreviations. 27D. Agency Response to Draft Report . 29U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-0011

MSHA NEEDS TO IMROVE CONTROLS OVER PERFORMANCE DATAPAGE HAS BEEN INTENTIONALLY LEFT BLANK2U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-001

MSHA NEEDS TO IMPROVE CONTROLS OVER PERFORMANCE DATAExecutive SummaryThe Office of Inspector General (OIG) conducted an audit to determine thecompleteness and reliability of Mine Safety and Health Administration (MSHA) calendaryear (CY) 2003 performance data. MSHA reports performance data on a fiscal yearbasis in the Department of Labor’s (DOL) Annual Performance and AccountabilityReport (PAR). MSHA compiled the data, computed, and reported the final results forfiscal year 2003 in the DOL PAR as performance goals 3.1A and 3.1B.FY 2003 performance goal 3.1A reported on MSHA’s efforts to reduce mine injuries andfatalities, and performance goal 3.1B reported on MSHA’s efforts to reduce miners’exposure to health hazards such as coal and silica dust and noise exposure. OIG reliedon CY 2003 data to prepare the CY 2003 Program Cost and Results Statement forMSHA. The accuracy of the reported results for the performance goals relied on thecontrols specifically designed and placed in operation by MSHA. Consequently, thebetter the controls, the more the data can be relied on as being valid.ResultsBased on our audit of the results reported for Performance Goal 3.1A, we were able toverify that injuries and fatalities included in the all-injury occurrence rate measured aspart of Performance Goal 3.1A were adequately supported. However, MSHA could notensure it had accounted for all hours worked since mine operators were not required tosubmit documentation that supports the amount of contractor hours worked. In addition,MSHA did not have adequate monitoring procedures in place to verify to sourcedocuments the mine employee hours worked data submitted by mine operators. As aresult, we could not determine the completeness or reliability of the hours used in theall-injury occurrence rate measured as part of Performance Goal 3.1A.We were able to verify to source documents the data used to report the program resultsfor coal and silica dust standards reported as part of Performance Goal number 3.1B.Based on the results of our testing, nothing came to our attention that caused us tobelieve that the program results for coal and silica dust standards reported as part ofPerformance Goal number 3.1B were not complete and reliable. However, MSHA didnot have complete and reliable data to support the testing to ensure noise exposure didnot exceed established limits, as reported as part of Performance Goal 3.1B.U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-0013

MSHA NEEDS TO IMROVE CONTROLS OVER PERFORMANCE DATARecommendationsTo improve the completeness and reliability of the Mine Safety and HealthAdministration’s performance data, we recommend the Assistant Secretary for MineSafety and Health require that:1) Mine operators report all hours worked for both employees and contractors toallow verification that all data needed to support the reported injuries andfatalities have been included.2) Mine operators submit or maintain, and mine inspectors review as part of theirnormal inspection process, documentation that supports the amount of hoursworked by mine employees and contractors.3) Controls be developed and put in place to adhere to procedures that requiresystematic and regular entry of noise sample data into both the Metal NonmetalManagement Information System (MNMIS) and into the Coal Mining Safety andHealth Information System (CMIS).Agency ResponseIn response to our draft report, the Acting Assistant Secretary for Mine Safety andHealth stated that the draft contained substantive and methodological errors, and alsocontained findings and recommendations that did not consider relevant Office ofManagement and Budget guidance concerning performance data, nor the net costsversus benefits of implementing our recommendations to their inspection program andthe miners they serve. MSHA did not concur with recommendations one and two.MSHA agreed that it does not capture all work hours performed at all contractoroperations but does not believe this negates the validity of its performance data. MSHAstated it has a long standing policy of excluding employment hours worked bycontractors who perform “low hazard” mining activities. MSHA plans to include astatement in the PAR that low hazard mining activities are exempt from reportingemployment hours and injury information. MSHA also stated mine operators submitand maintain and inspectors review documentation that supports the amount of hoursworked by mine employees. MSHA believes its performance data is complete andreliable because OMB Circular A-11 states “Performance data need not be perfect to bereliable, particularly if the cost and effort to secure the best performance data possiblewill exceed the value of any data so obtained.”MSHA concurred in part with recommendation 3 and is in the process of revising theMetal and Nonmetal General Inspection Procedures Handbook to ensure all datarecorded in the “MSHA database” is accurate and can be retrieved. MSHA supervisorsand managers will hold inspectors responsible for this verification. However, MSHAstated that the OIG report does not note what, if any, additional controls may beneeded.The agency response is included in its entirety at Appendix D.4U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-001

MSHA NEEDS TO IMPROVE CONTROLS OVER PERFORMANCE DATAOIG ConclusionWe considered OMB guidance and the costs versus the benefits of implementing therecommendations. We do not agree with MSHA’s response to our recommendationsone and two. MSHA’s plan to inform stakeholders, in the PAR, that it excludesemployment hours for low hazard mining activities would be effective if the approximatenumbers of hours were known and were immaterial to the amount of hours reported.Conversely, if the hours associated with those low hazard mining activities werematerial to the total hours, then the reported data would be incomplete and the measureinaccurate and therefore unreliable. OMB Circular A-11, which implements theGovernment Performance Results Act (GPRA), requires an assessment of thecompleteness and reliability of performance data. GPRA also requires thatperformance plans describe the means used to verify and validate measured values.We believe this implies some type of monitoring control should be in place to ensurecompleteness and reliability of performance data. We also believe that it is up to MSHAto analyze and determine the cost effectiveness of these two recommendations. Weconsider recommendations one and two unresolved pending the development of acorrective action plan to implement monitoring controls to ensure hours worked reportedby mine operator employees and contractors are complete and reliable.We agree with MSHA’s planned corrective actions for recommendation 3 to provide theadditional controls needed to ensure noise sample data is entered regularly into theMNMIS and CMIS database systems. MSHA also planned to include the additionalcontrols as revisions to the Metal and Nonmetal General Inspection ProceduresHandbook. MSHA should also make the same revisions to the Coal Mine InspectionProcedures handbook so the inspection procedures are consistent with the generalinspection procedures for Metal and Nonmetal Mines. The recommendation remainsunresolved until MSHA agrees to revise the Coal Mine Inspection Procedureshandbook.U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-0015

MSHA NEEDS TO IMROVE CONTROLS OVER PERFORMANCE DATAPAGE HAS BEEN INTENTIONALLY LEFT BLANK6U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-001

MSHA NEEDS TO IMPROVE CONTROLS OVER PERFORMANCE DATAU.S. Department of LaborOffice of Inspector GeneralWashington, DC 20210Assistant Inspector General’s ReportMr. Richard E. SticklerAssistant Secretary forMine Safety and HealthU.S. Department of Labor1100 Wilson BoulevardArlington, VA 22209-3939The Office of Inspector General (OIG) conducted an audit to determine thecompleteness and reliability of Mine Safety and Health Administration (MSHA) calendaryear (CY) 2003 performance data. MSHA reports performance data on a fiscal yearbasis in the Department of Labor’s (DOL) Annual Performance and AccountabilityReport (PAR). MSHA compiled the data, computed, and reported the final results forfiscal year 2003 in the DOL PAR as performance goals 3.1A and 3.1B.1Performance Goal 3.1A reported on MSHA’s efforts to reduce mine injuries andfatalities and performance for that goal was measured and reported against twoperformance indicators:¾ Reduce the mine industry fatal injury occurrence rate by 15 percent annually, and¾ Reduce the all injury occurrence rate 50 percent below the FY 2000 baseline bythe end of FY 2005. This was a 4-year goal and for FY 2003, the target was a 17percent reduction.Performance Goal 3.1B reported on MSHA’s efforts to reduce miners’ exposure tohealth hazards such as coal and silica dust and noise exposure, and performance forthat goal was measured and reported against three performance indicators:¾ Reduce the percentage of results of respirable coal dust samples exceeding theapplicable standards by 5 percent for designated occupations in coal mines;1Prior to FY 2005, performance goals for the Office of Safety and Health Administration (OSHA) andMSHA were both differently defined and separately reported. Starting in FY 2005, both OSHA and MSHAseparately reported performance achievements using the same performance goals, 3.1A and 3.1B.U.S. Department of Labor—Office of Inspector General7Report Number: 22-07-008-06-001

MSHA NEEDS TO IMROVE CONTROLS OVER PERFORMANCE DATA¾ Reduce the percentage of silica dust samples in metal and nonmetal minesexceeding the applicable standard by 5 percent for designated high-riskoccupations; and¾ Reduce the percentage of noise exposure above the citation level in all mines by5 percent.Performance Goals 3.1A and 3.1B Program performance data to support performancegoals 3.1A and 3.1B were collected by MSHA’s Directorate of Program Evaluation andInformation Resources, Office of Injury and Employment Information (OIEI). MSHAcompiled the data, computed, and reported the final results in the DOL AnnualPerformance and Accountability Report.Performance Goal 3.1A MSHA used data obtained from the MSHA Form 7000-1 “MineAccident, Injury and Illness Report” submitted by mine operators after every accident orillness diagnosis, and MSHA Form 7000-2 “Quarterly Mine Employment and ProductionReport” to report on performance goal 3.1A. MSHA’s OIEI maintains an electronicdatabase that accounts for all MSHA 7000-1 and 7000-2 forms.2We audited information collected on MSHA Forms 7000-1 and 7000-2, which were usedto report the results for performance goal 3.1A. We audited a total of 202 MSHA Forms7000-1. Of the 10 codes listed on MSHA Form 7000-1, MSHA used accidents coded 1through 6 to determine if it had achieved the performance goal. The six codes usedwere: (1) accident where a fatality occurred; (2) accident where a permanent total andpermanent partial disability occurred; (3) accident that results in days away from work;(4) accident that results in days away from work and restricted activity upon return towork; (5) accident that results in restricted activity upon return to work, and (6) accidentsthat result in no days away from work and no restricted activities.We were able to verify that injury, illness and fatality data included in the all-injuryoccurrence rate measured as part of Performance Goal 3.1A were adequatelysupported by the MSHA Forms 7000-1 that were submitted by mine operators. Inaddition, MSHA had adequate monitoring procedures over the information contained onthe Forms 7000-1. However, we concluded MSHA could not ensure it had accountedfor all hours worked since 1) MSHA did not have adequate monitoring procedures inplace concerning the employee hours worked data submitted by mine operators onMSHA Form 7000-2 and 2) mine operators were not required to report contractor hourson MSHA Form 7000-2 nor to maintain or submit documentation that supports theamount of contractor hours worked. Proper reporting of employee and contractor hourswas critical because the all-injury occurrence rate in Performance Goal 3.1A measuredinjuries and fatalities per 200,000 hours. As a result, MSHA could not substantiate it2During our audit, both Coal and Metal used a separate management information system (MIS) for dataentry and reporting of MSHA Form 7000-1 and 7000-2 data. By the end of our audit, MSHA combinedthe data entry and reporting for its enforcement programs into one common information platform – theMSHA Standardized Information System (MSIS).8U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-001

MSHA NEEDS TO IMPROVE CONTROLS OVER PERFORMANCE DATAhad complete and accurate hours to calculate the all injury occurrence rate reported aspart of Performance Goal 3.1A.Performance Goal 3.1B MSHA used dust and noise samples collected by MSHAinspectors as part of their routine inspections to report on performance goal 3.1B. TheFederal Coal Mine Health and Safety Act of 1969 (P.L. 91-173) requires mine operatorsto conduct on-shift examinations to ensure coal dust concentrations do not exceedapplicable standards. The Federal Mine Safety and Health Act (P.L. 95-164) addedrequirements for metal and nonmetal mine operators to comply with applicablestandards related to silica dust concentrations. P.L. 95-164 also added that operatorsmust ensure that noise exposure does not exceed established limits.We audited the information the District and Field Offices maintained for both dust andnoise samples to determine if MSHA had complete and reliable data to supportPerformance Goal 3.1B.We were able to verify data used to report program results for coal and silica duststandards reported as part of Performance Goal number 3.1B. Based on the results ofour testing, nothing came to our attention that caused us to believe that the programresults for coal and silica dust standards reported as part of Performance Goal number3.1B was not complete and reliable.However, we concluded MSHA did not have complete and reliable data to supporttesting to ensure noise exposure did not exceed established limits. In a number ofcases, MSHA District or Field Offices did not record samples in the Metal NonmetalMine Management Information System (MNMIS) or the Coal Mine Safety and HealthInformation System. In other cases, sample results were recorded under dates that didnot match the dates when MSHA inspectors conducted the samples. Since the MSHADistrict and Field Offices did not correctly record each noise sample, MSHA could notvalidate that it provided the most accurate information used for the noise standardsincluded in the performance goal.Our audit was conducted in accordance with Government Auditing Standards forperformance audits. Appendix B provides additional information on the audit objective,scope, criteria, and methodology.Objective – Is CY 2003 GPRA performance data for MSHA complete and reliable?Finding 1 – MSHA could not ensure mine operators and contractors provided allemployment hours to support Performance Goal 3.1AMSHA did not have adequate monitoring procedures in place to verify the accuracy ofthe employee hour data used to calculate the injury, illness, and fatality rates per200,000 hours were accurate. As part of their normal inspection process, MSHAinspectors do not normally verify employee hours reported to MSHA with supportingU.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-0019

MSHA NEEDS TO IMROVE CONTROLS OVER PERFORMANCE DATAdocumentation, such as summary payroll records. In addition, MSHA could not ensureit had accounted for all hours worked since mine operators were not required to reportcontractor hours on MSHA Form 7000-2 nor to maintain or submit documentation thatsupported the amount of contractor hours worked. As a result, MSHA could notsubstantiate the completeness and accuracy of employee and contractor hours used tocalculate the all injury occurrence rate reported as part of Performance Goal 3.1A.Mine operators and contractors must submit MSHA Form 7000-2 on a quarterly basis toreport employment and production data, in accordance with Title, 30 Code of FederalRegulations (CFR) Part 50. Contractors separately reported and submitted MSHAForm 7000-2 for their employees in total, not by individual site. However, since mineoperators do not maintain documentation of hours worked by contractor, MSHA couldnot verify contractor hours worked during mine inspections.The MSHA Handbooks for Coal Mine (Handbook Number PH06-V-1) and Metal andNonmetal Mine (Handbook Number PH89-IV-2) Inspection Procedures did not requiremine inspectors to review documentation that supported each MSHA Form 7000-2 aspart of the normal inspection process. The MSHA Handbook for Coal Mine InspectionProcedures only required mine inspectors to review MSHA Form 7000-2 “to determine ifthey were maintained at the mine office nearest the mine and were submitted in a timelymanner.” The MSHA Handbook for Metal and Nonmetal Mine Inspection Proceduresdid not mention any review of the MSHA Form 7000-2 as part of the normal inspectionprocess. MSHA inspectors normally do not verify reported employee hours to payrollinformation maintained by the mine operator, although they may perform some cursoryreviews to determine if total employee hours on the MSHA Form 7000-2 appearreasonable for the size of the mine. MSHA performs a more in-depth examination ofemployee hours when they perform Part 50 reviews under the requirements of 30 CFRPart 50. However, Part 50 reviews only occurred when 1) a mine has a chargeablefatality 2) a mine has been nominated for a Sentinel of Safety Award or 3) at thediscretion of the MSHA District Office Manager. In at least one MSHA District Office, nomines in the district had a PART 50 review performed in our audit period.OMB Circular A-123 provides guidance on using the range of tools at the disposal ofagency managers to achieve desired program results and meet the requirements of theFederal Managers’ Financial Integrity Act (FMFIA) of 1982. The FMFIA encompassesaccounting and administrative controls. Controls covered under OMB Circular A-123include areas such as program, operational, administrative, accounting and financialmanagement. The Circular states:Transactions should be properly recorded, properly classified, andaccounted for in order to prepare timely accounts and reliable financialinformation and other reports. The documentation for transactions,management controls, and other significant events must be clear andreadily available for examination.The Government Accountability Office (GAO) has developed standards for internalcontrol in the Federal Government. One of the five standards for internal control,10U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-001

MSHA NEEDS TO IMPROVE CONTROLS OVER PERFORMANCE DATAaccording to the GAO Standards for Internal Control in the Federal Government, datedNovember 1999, is “control activities.” An example of a control activity that is commonto all agencies is review and monitoring of performance measures and indicators.Specifically per the GAO standard:Activities need to be established to monitor performance measures and indicators.These controls could call for comparisons and assessments relating different sets ofdata to one another so that analyses of the relationships can be made andappropriate actions taken. Controls should also be aimed at validating the proprietyand integrity of both organizational and individual performance measures andindicators.Since MSHA inspectors only performed detailed examinations of employee recordsduring PART 50 reviews and mine operators do not maintain contractor hoursdocumentation, MSHA cannot ensure employee hours submitted are accurate and thatall contractor hours have been submitted for each mine. As a result, MSHA could notsubstantiate the completeness and accuracy of employee and contractor hours used tocalculate the all injury occurrence rate reported as part of Performance Goal 3.1A.Finding 2 – MSHA did not have complete and reliable data to support the testingto ensure noise exposure did not exceed established limits.We were unable to verify that the data used by MSHA to ensure noise exposure did notexceed established limits was accurate. MSHA recorded the sample results from itsnoise exposure testing in the Metal Nonmetal Management Information System(MNMIS) and the Coal Mining Safety and Health Information System (CMIS). In 133 of389 cases reviewed, sample results were not recorded by the MSHA District or FieldOffices, or the dates of inspection MSHA recorded in the systems for the samples didnot match the dates the MSHA inspectors actually performed the samples for noiseexposure. Since the MSHA District and Field Offices did not correctly record each noisesample, MSHA had no assurance that it used accurate information for the noisestandards included in the performance goal.As stated in finding one, OMB required that Federal Executive departments andagencies establish specific management controls that address the proper recording andmaintenance of documentation to support all transactions. The proper recording andmaintenance of documentation applies to transactions for financial and performanceinformation. OMB Bulletin 01-02 also requires that auditors of Federal FinancialStatements review and assure that Federal Executive departments and agenciesproperly record, process, and summarize transactions and other data for performancemeasures “in accordance with criteria stated by management.”MSHA is in the process of revising the Metal and Nonmetal General InspectionProcedures Handbook. In the section titled Off-Site Documentation, MSHA inserted asentence that states: “Inspectors are responsible for verifying that the data they havereported has been entered into the MSHA database accurately and can be retrieved.”U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-00111

MSHA NEEDS TO IMROVE CONTROLS OVER PERFORMANCE DATAInspectors will be held responsible for this verification by their supervisors andmanagers.RecommendationsTo improve the completeness and reliability of the Mine Safety and HealthAdministration’s performance data, we recommend the Assistant Secretary for MineSafety and Health require that:1) Mine operators report all hours worked for both employees and contractors toallow verification that all data needed to support the reported injuries andfatalities have been included.2) Mine operators submit or maintain, and mine inspectors review as part of theirnormal inspection process, documentation that supports the amount of hoursworked by mine employees and contractors.3) Controls be developed and put in place to adhere to procedures that requiresystematic and regular entry of noise sample data into both the Metal NonmetalManagement Information System (MNMIS) and into the Coal Mining Safety andHealth Information System (CMIS).Agency ResponseIn response to our draft report, the Acting Assistant Secretary for Mine Safety andHealth stated that the draft contained substantive and methodological errors, and alsocontained findings and recommendations that do not consider relevant Office ofManagement and Budget guidance concerning performance data, nor the net costsversus benefits to their inspection program and the miners they serve. MSHA did notconcur with recommendations one and two. MSHA concurred in part withrecommendation three.MSHA did not concur with our finding number 1 that MSHA could not ensure mineoperators and contractors provided all employment hours to support Performance Goal3.1A and MSHA did not concur with our recommendations. MSHA personnel agree thatthey did not capture all work hours performed at all contractor operations; however, theybelieved this did not negate the validity of MSHA’s performance data. MSHA stated thatthey have a long standing policy of excluding employment hours worked by contractorswho perform “low hazard” mining activities and that their performance data is sufficient.MSHA stated that they could better inform stakeholders by making a statement in thePerformance and Accountability Report (PAR) that contractors who perform “lowhazard” activities are exempt from reporting employment hours and injury information.Additionally, MSHA stated that mine operators and contractors currently submit andmaintain, and that inspectors review as part of the inspection process, documentationthat supports the amount of hours worked by mine employees. MSHA stated that theirdata is complete and reliable in compliance with OMB Circular A-11 because the12U.S. Department of Labor—Office of Inspector GeneralReport Number: 22-07-008-06-001

MSHA NEEDS TO IMPROVE CONTROLS OVER PERFORMANCE DATACircular states, “Performance data need not be perfect to be reliable, particularly if t

U.S. Department of Labor—Office of Inspector General 3 Report Number: 22-07-008-06-001 Executive Summary The Office of Inspector General (OIG) conducted an audit to determine the completeness and reliability of Mine Safety and Health Administration (MSHA) calendar year (CY) 2003 performance data. MSHA reports performance data on a fiscal year