Departments of Labor and Health and Human Services High-risk Management Problems: Hearing Before the Committee on Governmental Affairs, United States Senate, One Hundred First Congress, Second Session, March 8, 1990, Volumen4U.S. Government Printing Office, 1990 - 143 páginas |
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Página 2
... ERISA are not effective , in part because of the current limited role of the independent public accountants in pension plan audits . Indeed , the IG has compared this situation to the exposed vulnera- bilities in the savings and loan ...
... ERISA are not effective , in part because of the current limited role of the independent public accountants in pension plan audits . Indeed , the IG has compared this situation to the exposed vulnera- bilities in the savings and loan ...
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... ERISA enforce- ment - will be completed within the next few weeks . This ERISA review will include proposals to address all recommendations of the Inspector General in his reports on ERISA enforcement , including the elimination of the ...
... ERISA enforce- ment - will be completed within the next few weeks . This ERISA review will include proposals to address all recommendations of the Inspector General in his reports on ERISA enforcement , including the elimination of the ...
Página 13
... ERISA violation in a pension plan being reviewed , should that accountant be required to report that violation to the Pension and Welfare Benefits Administration ? Mr. DEARMENT . Well , we think so . We have been trying to work with the ...
... ERISA violation in a pension plan being reviewed , should that accountant be required to report that violation to the Pension and Welfare Benefits Administration ? Mr. DEARMENT . Well , we think so . We have been trying to work with the ...
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... ERISA , which is essentially a civil statute , to enforce . We have roughly the same relationship of civil investigations to criminal investigations as they do and we have about the same results , and they have a good reputation for ...
... ERISA , which is essentially a civil statute , to enforce . We have roughly the same relationship of civil investigations to criminal investigations as they do and we have about the same results , and they have a good reputation for ...
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... ( ERISA ) , should be completed first , before the review of the other enforcement program agencies is , completed . As discussed below , the Department has undertaken a number of initiatives to address the concerns of our Inspector ...
... ( ERISA ) , should be completed first , before the review of the other enforcement program agencies is , completed . As discussed below , the Department has undertaken a number of initiatives to address the concerns of our Inspector ...
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Términos y frases comunes
accounting system Assistant Secretary ASTRUE Black Lung budget Chairman GLENN Committee compliance conduct Conviction Obtained 29 criminal investigations criminal provisions Date of referral DEARMENT delegation Department of Justice Department of Labor Department's DOJ 29 USC DOLAR drugs embezzlement from employee employee benefit plan Employment Standards Administration enforcement efforts ERISA FMFIA fraud Hour Division Human Services identified implementation Indictment Obtained 29 Inspector investigative authority issue JTPA Justice Department Labor Department Medicare ment million MOLEY Nature of allegation Obtained 29 USC Office OLC opinion OLMS OSHA Pending at DOJ Pension and Welfare problems prosecution Prosecutor PWBA question reports requested responsibility Safety and Health Secretary Dole Secretary of Labor Senator PRYOR Senator ROTH Single Audit Social Security Solicitor staff Status Statute 29 USC theft or embezzlement Theft Statute 29 United States Attorney USC 664 theft Wage and Hour Welfare Benefits Administration
Pasajes populares
Página 77 - Commission may, in its discretion, make such investigations as it deems necessary to determine whether any person has violated or is about to violate...
Página 77 - Act to other statutes) to make an investigation and in connection therewith he may enter such places and inspect such records and accounts and question such persons as he may deem necessary to enable him to determine the facts relative thereto.
Página 76 - SEC. 15. That for the purposes of this Act, the director, commissioners, and deputy commissioners shall have power to issue subpoenas for and compel the attendance of witnesses within a radius of one hundred miles, to require the production of books, papers, documents, and other evidence, to administer oaths and to examine witnesses upon any matter within the jurisdiction of the bureau.
Página 74 - The Attorney General shall be charged with the administration and enforcement of this Act and all other laws relating to the immigration and naturalization of aliens...
Página 76 - ... appropriate. (b) Contract claims. See AFR 176-9 or AFR 147-14, as appropriate. (c) Claims involving dishonored checks and debts to NAFIs. See AFR 176-2 and 176-10 or AFR 147-14, as appropriate. (d) Third Party Workers' Compensation Claims. NAF employees are provided workers' compensation benefits under the Longshore and Harbor Workers' Compensation Act (LHWCA) (33 USC 901, et seq.) as extended by the Nonappropriated Fund Instrumentalities Act (5 USC 8171-8173).
Página 53 - Administration ("PWBA") has undertaken a number of other enforcement initiatives. For example, an Office of the Chief Accountant was established within PWBA in 1988 to work with the accounting profession to improve employee benefit plan accounting, audit procedures and practices. A process has been established under which PWBA refers substandard accounting work to the AICPA for disciplinary action. A new computer database system has been created that will enhance our ability to effectively target...
Página 72 - ... shall be eligible to continue to participate in such programs, provided such programs have been approved for funding under the service delivery area's newly effective job training plan. CRIMINAL PROVISIONS SEC. 182. Section 665 of title 18, United States Code, is amended to read as follows: "THEFT OR EMBEZZLEMENT FROM EMPLOYMENT AND TRAINING FUNDS: IMPROPER INDUCEMENT: OBSTRUCTION OF INVESTIGATIONS "SEC.
Página 62 - The Honorable John Glenn Chairman Committee on Governmental Affairs United States Senate Washington, DC 20510 Dear Mr.
Página 117 - SSA cross-matches the IRS file against its Master Earnings File to determine whether a W-2 had been filed for the beneficiary or the beneficiary's spouse. o SSA...
Página 63 - Multiple Employer Welfare Arrangements Multiple Employer Trusts (METs) or Multiple Employer Welfare Arrangements (MEWAs) are health benefit arrangements that are particularly susceptible to abuse. Stated most simply, METs or MEWAs are group trusts used to fund health benefit plans, typically for small employers. These arrangements are often marketed at premium rates that are substantially below rates for comparable coverage from insurance companies, and are thus especially attractive for smaller...