The Florida Legislature
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Office of Program Policy Analysis and Government Accountability

Performance Audit of the Special Disability Trust Fund Administered by the Department of Labor and Employment Security , Report No. 94-20, December 1994
 


  • The Special Disability Trust Fund (SDTF) assessment formula has yielded sufficient funds annually for reimbursements and administrative costs, but may not be sufficient to meet future disbursement needs. For example, the assessment formula does not set aside monies to pay future benefits where entitlement for claims continues beyond the current year. Some recent legislative changes should reduce the amount of individual reimbursement requests; however, the new Preferred Worker Program will increase funding needs. DLES has not analyzed the long-term costs and unfunded liabilities for existing claims, nor the impact of recent statutory changes on the Fund.
  • The Department of Labor and Employment Security has not processed claims and reimbursements in a timely manner nor has it obtained sufficient budget authority to pay approved claims in a timely manner. These factors may impair the ability of the SDTF to achieve its goal of protecting employers from excess liability caused by employing physically disabled workers.


What other OPPAGA-related materials are available?

  • Report No. 96-37 Follow-up Report on the Review of the Special Disability Trust Fund Administered by the Department of Labor and Employment Security, published in January 1997.

Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
e-mail address: oppaga@oppaga.fl.gov


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