The investigations program in the U.S. Coast Guard (USCG) is intended to ensure the safety of mariners and vessel passengers by preventing marine accidents, protecting the environment from oil spills, and minimizing property loss and disruptions to commerce. The USCG is responsible for identifying, investigating, and enforcing reporting requirements related to marine accidents involving commercial vessels. This report found that the USCG does not have adequate processes to investigate, take corrective actions, and enforce Federal regulations related to the reporting of marine accidents. That is because the USCG has not developed and retained sufficient personnel, established a complete process with dedicated resources to address corrective actions, and provided adequate training to personnel on enforcement of marine accident reporting. As a result, the USCG may be delayed in identifying the causes of accidents; initiating corrective actions; and providing the findings and lessons learned to mariners, the public, and other government entities. Includes recommendations. Figures. This is a print on demand report.