Purpose: This Engineering Regulation (ER) establishes policies and procedures and assigns responsibilities for initial notification, investigation, preparation and submission of reports of U.S. Army Corps of Engineers (USACE) accidents and accident recordkeeping procedures. This regulation also serves as mandatory guidance for implementing accident reporting and record keeping requirements published in Occupational Safety and Health Act (OSHA) (Public Law 91-596), Executive Order 12196, 29 CFR 1960 (OSHA), AR 385-10; The Army Safety Program, DA Pamphlet 385-40; Army Accident Investigation and Reporting and DODI 6055.7; Accident Investigation, Reporting and Record Keeping.