Government. BY Samuel G. Davidson AND. Contract Management April 2008
|
|
- Tracy Preston
- 6 years ago
- Views:
Transcription
1 Rules, Regulations, and Risks Government vs. Commercial Contracting BY Samuel G. Davidson AND Susan J. Moser 34
2 When transitioning from the commercial marketplace to the complex world of government procurement, a business must fully understand all of the rules, regulations, and risks. 35
3 In grade school, it used to be that the three R s stood for reading, riting, and rithmetic. But when contracting with the federal government, the three R s stand for something completely different rules, regulations, and risks. For businesses that plan to venture into the world of government procurement, it is imperative to first understand the three R s associated with the government s established procurement process. When a company s primary customers are federal agencies, understanding and dealing with the unique nature of federal requirements not only needs to become second nature, but also standard operating procedure. Processes, procedures, and corporate business practices should be specifically designed to comply with the Federal Acquisition Regulation (FAR), numerous agency guidelines, increasing government oversight, and voluminous regulations imposed on federal contractors. While this is certainly no small task for any company, a greater challenge exists when companies that have historically served commercial customers enter into the federal marketplace. In making any sort of commercial business decision, using sound common sense and consistently trying to do the right thing by your customer is generally the best way to go about achieving successful results. Unfortunately for companies entering the federal marketplace, it takes a greater understanding of the three R s of government contracting in order to be successful and to stay out of trouble. A number of high-profile incidents in recent years have seen contractors indicted or convicted of a host of charges, such as accepting kickbacks or bribes or overcharging a government agency. While many of these crimes are, in fact, serious offenses that result in fraud, waste, and abuse of our tax dollars, they often originate from a simple ignorance of a particular law or regulation. However, as we all know, ignorance is no excuse for breaking the law, and this lack of understanding is certainly heightened for companies who have not been immersed in the unique environment of the federal marketplace. An increasing number of historically commercial companies are now pursuing government contracts, and many have done so successfully. However, if a company does not fully comprehend the importance of the additional requirements involved, it can lead to real problems. While understanding some of the very significant differences between the commercial and federal marketplaces is an essential first step, adapting the business practices of a commercial entity to meet federal requirements can create even greater challenges. Increased Oversight in an Increasingly Hostile Environment Recent years have seen a significant increase in the level of oversight coming out of the government. Unlike commercial contracting, how a company prices its products and services, and how it performs on its government contracts, is no longer simply a matter between the company and the customer. Congress, the executive branch, the media, and special interest groups are continually placing federal contracts under greater scrutiny. Congressman Henry Waxman started this all off with his report, Dollars, Not Sense: Government Contracting Under the Bush Administration. Congressional hearings now occur on a day-to-day basis, and the Department of Justice has a Web site and a special corporate fraud task force aimed at uncovering contracting fraud. The Government Accountability Office has investigated Department of Defense interagency contracting programs with the General Services Administration, the Interior Department, and the National Aeronautics and Space Administration (NASA), and found all of them lacking. Also, the Defense Contract Audit Agency has, with fewer auditors, increased its audit coverage by over 40 percent over the last five years. Moreover, there is an additional incentive to turn in contractors for non-compliance. Whistleblowers can be awarded millions of dollars for reporting on contractors for misdeeds. Recent whistleblower cases have involved employees turning in their employers and competitors turning in each other. Criminal Sanctions Caveat emptor ( let the buyer beware ) does not apply when contracting with the government. As previously stated, dealings with the government are under greater scrutiny than ever before. Authorities are relying more and more on criminal prosecution, or a combination of civil and criminal actions, 36
4 Rules, regulations, and risks government vs. commercial contracting when they identify wrongdoings on the part of a contractor. Consider, for example, these four particular important laws that govern the federal procurement process: 1 The Anti-Kickback Act: This makes it a criminal offense for any subcontractor under a prime government contract to knowingly influence the award of a subcontract by making payments of any kind to any higher-level prime or subcontractor. These activities may be acceptable in the commercial market, but not when dealing with the government. 2 The False Statements Act: This declares it a criminal offense for a contractor to make false statements or provide false information to the government. It also provides for criminal penalties against individuals who submit false statements to the government. 3 The False Claims Act: Both criminal and civil penalties can be enforced under the False Claims Act against contractors who knowingly submit false claims for payment, or improperly and intentionally substitute specific products or services without the government s prior knowledge or consent. 4 The Sherman Antitrust Act: Bid rigging and collusive pricing are covered under the Sherman Antitrust Act. Corporate officers and directors can be held personally liable for the awareness of contract compliance violations and the conscious failure to address and resolve such violations. pricing restrictions In the commercial marketplace, a contractor is able to price its products and services based entirely on the impact of competition and what the buyer will agree to pay. Profit margins are theoretically unlimited and can be very lucrative. In the government marketplace, the contractor may lose the freedom to establish prices. There are legislated restrictions placed on the amount of profit a contractor can receive and ground When a company s primary customers are federal agencies, understanding and dealing with the unique nature of federal requirements not only needs to become second nature, but also standard operating procedure. rules have been established to define how profit levels are to be determined. Government levels of profit are almost entirely risk-based considering the level of contractor effort in the contract, the level of performance risk, the level of technology involved, the contractor s history of cost efficiency, and the amount of capital investment that the contractor will be required to make. Even the type of contract being established and who is assuming the risk of performance on time and on budget can impact the level of profit a contractor may receive. Under cost-type contracts, the government assumes a large share of the risk involved, whereas the contractor takes on the risk under fixed-price contracts. According to the FAR, cost-plus-a-percentage-of-cost contracts are illegal. 1 Experimental, developmental, or research contracts awarded on a cost-plus-fixed-fee (CPFF) basis have a profit limit of 15 percent, 2 profit on CPFF contracts for architectural and engineering services cannot exceed six percent, 3 and profit on all other CPFF contracts is limited to 10 percent. 4 There is no legislated limit on negotiated firm-fixedprice contracts, including time-and-material, labor-hour, or GSA Schedule contracts, that are all commercially-based procurements. 37
5 Rules, regulations, and risks government vs. commercial contracting This is a very complex area, and the correct procedure in terms of what can be done from a pricing standpoint; what is allowable in accordance with FAR Part 32, Contract Cost Principles; and how much profit is too much starts with fully understanding the contract type and the environment of the competition (e.g., full and open, sole-source, and commercial item competition, among others). changes and terminations One significant difference between contracting with the government and contracting with commercial organizations is the government s insistence on the right to make changes in work scope during contract performance. In return for this right, the government provides the contractor access to an equitable adjustment to the contract price and/ or schedule whenever a change is made that will increase or decrease the cost of contract performance or impact contract deliveries or completion. The equitable adjustment is also used to contractually remedy situations where the government is in breach of contract. During this change process, the contractor must continue to perform on the contract while awaiting relief from the government or be terminated for default. The government also has the right to terminate a contract for the convenience of the government or for default on the part of the contractor. Terminations for convenience allow some recovery of costs, but no recovery of lost profits. While, in theory, this may not appear to be a considerable area of risk to a contractor, the legal and accounting costs that are often incurred in getting a contractor made whole in a termination for convenience can be daunting and extraordinarily time consuming. disputes Consider this hypothetical scenario: you think that you have won your contract and start hiring people to ramp up for performance, when your competitor the one that was not chosen files a protest. Everything stops, no work is done on the awarded/ protested contract, additional expenses not planned for are incurred, and no revenue is received until the protest is resolved. The entire process is established to ensure that the contractor receives a fair opportunity to compete and be awarded government contracts. Protests are generally not the result of actions on your part, but the result of specific actions or inactions of the government s procuring agency. This can be due to the request for proposal being improperly issued or if the evaluation process was not done fairly and as stated. The list of possible reasons can go on and on. When an incumbent contractor protests, it can continue performing on his existing contract until the protest is resolved. It is your loss and their gain. In today s environment, such protests are a way of life. As a losing contractor who has spent large sums of money trying to win a contract and lost, the investment of a few more dollars for the chance of reversing the award is not a bad bet. In the commercial sector, the buyer has complete control over who is chosen and for what reasons. No one can question their decision and that decision cannot be reversed. conclusion Contracting with the federal government can be quite lucrative, and it is hard for a contractor to ignore the potential volume of business available. But prospective government contractors need to be aware of the three R s of government contracting before jumping in headfirst. CM About the Authors SAMUEL G. DAVIDSON is a director in Cherry Bekaert & Holland, LLP s Government Contractor Services Group. He can be reached at sdavidson@cbh.com. SUSAN J. MOSER, CPA, CITP, is the partnerin-charge of Cherry Bekaert & Holland, LLP s Government Contractor Services Group. She can be reached at smoser@cbh.com. Send comments about this article to cm@ncmahq.org. Endnotes 1. FAR (c) FAR (c)(4)(i)(A). FAR (c)(4)(i)(B). FAR (c)(4)(i)(c). 38
The Three Faces of IDIQ contracting: B Y g r e g o r Y a. g a r r e T T 52 Contract Management December 2012
The Three Faces of IDIQ Contracting: BY GREGORY A. GARRETT 52 Contract Management December 2012 My Thoughts on IDIQ Contracting from the Perspectives of the Government, Prime Contractors, and Subcontractors
More informationTHE RISKS AND EXTRA COSTS OF FEDERAL GOVERNMENT CONTRACTING. Richard J. Bednar Crowell & Moring, LLP (202) ;
THE RISKS AND EXTRA COSTS OF FEDERAL GOVERNMENT CONTRACTING Richard J. Bednar Crowell & Moring, LLP (202) 624-2916; rbednar@crowell.com J. Catherine Kunz Crowell & Moring, LLP (202) 624-2957; ckunz@crowell.com
More informationU.S. DEPARTMENT OF JUSTICE ANTITRUST DIVISION. National Tax Liens Association
Presentation By The U.S. DEPARTMENT OF JUSTICE ANTITRUST DIVISION To National Tax Liens Association February 26, 2015 DISCLAIMER: The views expressed in this presentation are not purported to reflect those
More informationImportance of Disclosures and Cooperation During and After Internal Investigations
Companion Material to OOPS Investigations Seminar - Part II Importance of Disclosures and Cooperation During and After Internal Investigations By: David Robbins, David Hammond and Kelly Currie The rules,
More informationCardinal McCloskey Community Services. Corporate Compliance. False Claims Act and Whistleblower Provisions
Cardinal McCloskey Community Services Corporate Compliance False Claims Act and Whistleblower Provisions Purpose: Cardinal McCloskey Community Services is committed to prompt, complete and accurate billing
More informationThe False Claims Act. False Claims Act Basics (I)
The False Claims Act Basic Concepts, Recent Trends, and Strategies for Minimizing Risks Philip D. Robben February 26, 2013 False Claims Act Basics (I)! Imposes liability on those who submit false claims
More informationSOUTH NASSAU COMMUNITIES HOSPITAL One Healthy Way, Oceanside, NY 11572
SOUTH NASSAU COMMUNITIES HOSPITAL One Healthy Way, Oceanside, NY 11572 POLICY TITLE: Compliance with Applicable Federal and State False Claims Acts POLICY NUMBER: OF-ADM-232 DEPARTMENT: Hospital-wide BACKGROUND/PURPOSE
More informationFederal Deficit Reduction Act of 2005, Section 6032 on Fraud, Waste, and Abuse
Policy Number: 4003 Page: 1 of 8 POLICY: It is the policy of Bridgeway Rehabilitation Services, Inc. to obey all federal and state laws and to implement and enforce procedures to detect and prevent fraudulent
More informationAGENCY POLICY. IDENTIFICATION NUMBER: CCD001 DATE APPROVED: Nov 1, 2017 POLICY NAME: False Claims & Whistleblower SUPERSEDES: May 18, 2009
IDENTIFICATION NUMBER: CCD001 DATE APPROVED: Nov 1, 2017 POLICY NAME: False Claims & Whistleblower SUPERSEDES: May 18, 2009 Provisions OWNER S DEPARTMENT: Compliance APPLICABILITY: All Agency Programs
More informationOur core values in action
Sometimes the right thing to do isn t the easiest thing to do. Ethical conduct goes beyond legality and involves doing more than what you must do it means doing what you should do. Our core values in action
More informationCROW WING COUNTY BRAINERD, MINNESOTA
PROCUREMENT POLICY CROW WING COUNTY BRAINERD, MINNESOTA Adopted by County Board November 12, 2013 Amended November 22, 2016 Our Vision: Being Minnesota s favorite place. Our Mission: Serve well. Deliver
More informationOVERVIEW: Avoiding Government Contracting Compliance Pitfalls, Bid Protests and Claims
OVERVIEW: Avoiding Government Contracting Compliance Pitfalls, Bid Protests and Claims Bill Walsh, Venable LLP 8010 Towers Crescent Drive, Suite 300 Tysons Corner, VA 22182 703-760-1685 WLWalsh@Venable.com
More informationThis policy applies to all employees, including management, contractors, and agents. For purpose of this policy, a contractor or agent is defined as:
Policy and Procedure: Corporate Compliance Topic: Purpose: Choice of NY is committed to prompt, complete, and accurate billing of all services provided to individuals. Choice of NY and its employees, contractors,
More informationBribery and Corruption
Bribery and Corruption Legal Elements of Bribery and Corruption 2018 Association of Certified Fraud Examiners, Inc. 2018 Association of Certified Fraud Examiners, Inc. 1 of 27 Introduction This section
More informationACC Presentation July 20, Kevin P. Connelly Seyfarth Shaw LLP
ACC Presentation July 20, 2010 Kevin P. Connelly Seyfarth Shaw LLP 202-828-5374 Ethics in Federal Government Contracting: Sources of Law Federal Acquisition Regulation (48 C.F.R.) contains rules and implementing
More informationSelf Funded Provider Manual. Self Funded Provider Manual 1. Section 8: Compliance
Self Funded Provider Manual Section 8 Compliance Self Funded Provider Manual 1 Table of Contents 8 SECTION 8: COMPLIANCE... 3 8.1 COMPLIANCE WITH LAW... 3 8.2 KAISER PERMANENTE PRINCIPLES OF RESPONSIBILITY
More informationCorporate Compliance Topic: False Claims Act and Whistleblower Provisions
Purpose: INDEPENDENT LIVING, Inc. (also referred to as ILI, ) is committed to prompt, complete and accurate billing of all services provided to individuals. ILI and its employees, contractors and agents
More informationSupplement 1 Federal Acquisition Regulation (FAR) Government Contract Provisions
General Terms and Conditions of Purchase Supplement 1 Federal Acquisition Regulation (FAR) Government Contract Provisions 1. When the products or services furnished are for use in connection with a U.S.
More informationSuspension and Debarment
In February 2011, the Commission on Wartime Contracting in Iraq and Afghanistan issued its second interim report to Congress entitled At what risk? Correcting over-reliance on contractors in contingency
More informationNew to Cost Reimbursement Contracts? Meet Your New Friends
New to Cost Reimbursement Contracts? Meet Your New Friends Breakout Session #: G07 Brent Calhoon Partner Baker Tilly Shingai Mavengere Director, Government Accounting UnitedHealthcare Military & Veterans
More informationSUNY DOWNSTATE MEDICAL CENTER POLICY AND PROCEDURE. No:
SUNY DOWNSTATE MEDICAL CENTER POLICY AND PROCEDURE Subject: Complying with the Deficit Reduction Act of 2005: Detection & Prevention of Fraud, Waste & Abuse Page 1 of 4 Prepared by: Shoshana Milstein Original
More informationSDUSD Self Certification Checklist
TITLE 2 Grants and Agreements Subtitle A OFFICE OF MANAGEMENT AND BUDGET (OMB) GUIDANCE FOR GRANTS AND AGREEMENTS CHAPTER II OFFICE OF MANAGEMENT AND BUDGET GUIDANCE PART 200 UNIFORM ADMINISTRATIVE REQUIREMENTS,
More informationGlobal Policy on Anti-Bribery and Anti-Corruption
1 Global Policy on Anti-Bribery and Anti-Corruption OUR GLOBAL POLICY ON ANTI-BRIBERY AND ANTI-CORRUPTION Did You know?? PolyOne is committed to the prevention, deterrence and detection of fraud, bribery
More informationORMAT TECHNOLOGIES, INC. ANTI-CORRUPTION POLICY
ORMAT TECHNOLOGIES, INC. ANTI-CORRUPTION POLICY Ormat Technologies, Inc., and its direct and indirect subsidiaries (collectively, Ormat ), operates in many countries and conducts business around the world.
More informationMaricopa County Policy/Contract Template Reference. Procurement Standards (http://www.ecfr.gov/cgi-bin/text-idx?node=2: )
200.317 Procurements by states. When procuring property and services under a Federal award, a state must follow the same policies and procedures it uses for procurements from its non-federal funds. The
More informationSection 7000 Procurement
Section 7000 Procurement Table of Contents 7100 Conflicts of Interest 7110 Conduct of Employees 7200 Procurement Methods 7210 Small Purchase 7220 Competitive Sealed Bids 7230 Competitive Negotiation 7240
More informationDEPARTMENT OF HEALTH AND HUMAN SERVICES. Office of Inspector General s Use of Agreements to Protect the Integrity of Federal Health Care Programs
United States Government Accountability Office Report to Congressional Requesters April 2018 DEPARTMENT OF HEALTH AND HUMAN SERVICES Office of Inspector General s Use of Agreements to Protect the Integrity
More informationCOMPLIANCE AND MANDATORY DISCLOSURE OBLIGATIONS FOR GOVERNMENT CONTRACTORS
COMPLIANCE AND MANDATORY DISCLOSURE OBLIGATIONS FOR GOVERNMENT CONTRACTORS Bob Wagman Jeff Vaden May 17, 2017 WHAT WE ARE GOING TO COVER Federal Sentencing Guidelines for Organizations Background Recent
More informationD E B R A S C H U C H E R T, C O M P L I A N C E O F F I C E R
D E B R A S C H U C H E R T, C O M P L I A N C E O F F I C E R INTEGRATED CARE ALLIANCE, LLC CORPORATE COMPLIANCE PROGRAM It is the policy of Integrated Care Alliance to comply with all laws governing
More informationFOREIGN CORRUPT PRACTICES ACT ANTIBRIBERY PROVISIONS
Text Only Version FOREIGN CORRUPT PRACTICES ACT ANTIBRIBERY PROVISIONS United States Department of Justice Fraud Section, Criminal Division 10th & Constitution Avenue, NW (Bond 4th Fl.) Washington, D.C.
More informationCONTRACTOR S GUIDE TO SUBMITTING A DISCLOSURE
The Department of Defense CONTRACTOR S GUIDE TO SUBMITTING A DISCLOSURE OFFICE OF THE INSPECTOR GENERAL JUNE 2017 TABLE OF CONTENTS SECTION PAGE NUMBER Purpose 3 Definitions 4 Making a Contractor Disclosure
More informationSPECIAL COMPLIANCE AND ETHICS CONSIDERATIONS FOR CONTRACTORS. Trina Fairley Barlow David Robbins Gail Zirkelbach Jana del Cerro Nkechi Kanu
SPECIAL COMPLIANCE AND ETHICS CONSIDERATIONS FOR CONTRACTORS Trina Fairley Barlow David Robbins Gail Zirkelbach Jana del Cerro Nkechi Kanu 71 Civil False Claims Act Civil False Claims Act ( FCA ) 31 U.S.C.
More informationWhat To Do When The Feds Come Knocking. Christine Williams Dave Taylor
What To Do When The Feds Come Knocking Christine Williams Dave Taylor February 5, 2013 Christine Williams Anchorage, AK (907) 263-6931 Cwilliams@perkinscoie.com Presenters Dave Taylor Seattle, WA (206)
More informationCriteria for implementing section 1128(b)(7) exclusion authority April 18, 2016
Criteria for implementing section 1128(b)(7) exclusion authority April 18, 2016 Preamble Under section 1128(b)(7) of the Social Security Act (the Act), the Office of Inspector General (OIG) of the U.S.
More informationSUSPENSION & DEBARMENT AS AN ANTI-CORRUPTION MEASURE
SUSPENSION & DEBARMENT AS AN ANTI-CORRUPTION MEASURE MARIA SWABY SENIOR ACQUISITION INTEGRITY ASSOCIATE Office of Acquisition Policy U.S. General Services Administration 1 Acquisition Integrity Functions
More informationApproval version. G l o b a l P o l i c y : F r a u d R e s p o n s e a n d W h i s t l e b l o w i n g P o l i c y. Board of Directors.
Approval version G l o b a l P o l i c y : Issuer Author Approved by Board of Directors Group Legal Department Board of Directors Issue date July 01 2013 Revision history Publication via n/a BCnet Limitations
More informationFAR GOVERNMENT CONTRACT PROVISIONS
PAGE 1 OF 10 INCORPORATION OF FAR CLAUSES The following terms and conditions apply for purchase orders, subcontracts, or other applicable agreements issued in support of a US Government contract, in addition
More informationAdvisory. Connecticut False Claims Act: A New Arrow in the Quiver of State Regulators
Advisory HEALTH CARE COMPLIANCE PRACTIC E GR OUP I OCTOBE R 2009 A New Arrow in the Quiver of State Regulators On October 5, 2009, Governor Rell signed a civil False Claims Act into law. Connecticut s
More informationANTI-BRIBERY & CORRUPTION POLICY
1 INTRODUCTION 1.1 The Board of Directors of Ascendant Resources Inc. 1 has determined that, on the recommendation of the Corporate Governance Committee, Ascendant should formalise its policy on compliance
More informationWhat Small and Emerging Government Contractors Must Know to Win Business with the U.S. Government, Part 3: Building Contractor Teaming Agreements
What Small and Emerging Government Contractors Must Know to Win Business with the U.S. Government, Part 3: Building Contractor Teaming Agreements 38 Contract Management December 2010 Areview of the key
More informationEffective Date: 1/01/07 N/A
North Shore-LIJ Health System is now Northwell Health POLICY TITLE: Detecting and Preventing Fraud, Waste, Abuse and Misconduct POLICY #: 800.09 System Approval Date: 03/30/2017 Site Implementation Date:
More informationFederal Acquisition Regulation (FAR) Fundamentals: Demystifying the FAR
Federal Acquisition Regulation (FAR) Fundamentals: Demystifying the FAR Ronald Straight, Professor School of Business, Howard University (202/806-1531) rstraight@howard.edu Abstract. The purpose of this
More informationKBS REAL ESTATE INVESTMENT TRUST, INC. CODE OF CONDUCT AND ETHICS
KBS REAL ESTATE INVESTMENT TRUST, INC. CODE OF CONDUCT AND ETHICS KBS Real Estate Investment Trust, Inc. (the Company ) has established this Code of Conduct and Ethics (the Code ) that applies to (i) the
More informationAnti-Bribery and Anti-Corruption Policy
Anti-Bribery and Anti-Corruption Policy New Gold Inc. and its subsidiaries (together, New Gold, the Company, or we ) are committed to honest and ethical conduct. This theme is emphasized in our Code of
More informationPolicy to Provide Information for Combating Fraud, Waste and Abuse and the Ability of Employees to Report Wrongdoing
1 of 8 and Abuse and the Ability of Employees to Report Wrongdoing 1. Purpose The purpose of this policy is to provide information for combating fraud, waste and abuse and the ability of employees to report
More informationHOSPITAL COMPLIANCE POTENTIAL IMPLICATION OF FRAUD AND ABUSE LAWS AND REGULATIONS FOR HOSPITALS
HOSPITAL COMPLIANCE H C C A R E G I O N A L C O N F E R E N C E A P R I L 2 8, 2 0 1 6 S A N J U A N, P U E R T O R I C O S A N C H E Z B E T A N C E S, S I F R E & M U Ñ O Z N O Y A, C S P J A I M E S
More informationFEDERAL DEFICIT REDUCTION ACT POLICY
A. Introduction. FEDERAL DEFICIT REDUCTION ACT POLICY Partnership for Children of Essex, Inc. (referred to herein as the Organization ) has instituted this Federal Deficit Reduction Act Policy as part
More informationTHEMATIC COMPILATION OF RELEVANT INFORMATION SUBMITTED BY UNITED STATES OF AMERICA ARTICLE 12 UNCAC PRIVATE SECTOR AND PUBLIC-PRIVATE PARTNERSHIPS
THEMATIC COMPILATION OF RELEVANT INFORMATION SUBMITTED BY UNITED STATES OF AMERICA ARTICLE 12 UNCAC PRIVATE SECTOR AND PUBLIC-PRIVATE PARTNERSHIPS UNITED STATES OF AMERICA (THIRD MEETING) United States
More informationLaw Update for Clients
Law Update for Clients LATIN AMERICA - Anti-Bribery/Anti-Corruption Laws are Being Adopted, Strengthened, and Enforced Companies Must Have Compliance Programs in Place to Prepare for Increasing Levels
More informationU.K. Bribery Act Implications for Companies Doing Business in the United Kingdom. Wednesday, 28 July 2010
U.K. Bribery Act Implications for Companies Doing Business in the United Kingdom Wednesday, 28 July 2010 Presenters Bob Hirth is the Executive Vice President and Global Managing Director of Internal Audit
More informationCOUNTY OF RIVERSIDE, CALIFORNIA BOARD OF SUPERVISORS POLICY
STANDARDS OF ETHICAL CONDUCT TO ADDRESS C-35 1 of 7 : In the spirit of sound and ethical governance and consistent with California Government Code 8330-8332 (the Citizen Complaint Act of 1997); 27133(d);
More informationAmpco-Pittsburgh Corporation
Ampco-Pittsburgh Corporation CODE OF BUSINESS CONDUCT AND ETHICS For Directors, Officers, Employees and Business Partners of Ampco-Pittsburgh Corporation and its subsidiaries Adopted on December 14, 2004
More informationProcurement Fraud s Anatomy. By Tom Caulfield CFE/CIG/CIGI
Procurement Fraud s Anatomy By Tom Caulfield CFE/CIG/CIGI LEARNING OBJECTIVES 1. Identify statutes, regulations, and key personnel associated with the contracting process. 2. Identify the primary acquisition
More informationSubject ANTI BRIBERY POLICY Section POLICY STATEMENT Sponsor CHIEF LEGAL OFFICER
Subject ANTI BRIBERY POLICY Section POLICY STATEMENT Sponsor CHIEF LEGAL OFFICER Number Version 1.0 Effective Date: December 2014 Anti Bribery Policy Indivior PLC, its subsidiaries and related companies
More informationFor over a decade, the Office of Inspector General
SANCTIONS RICHARD P. KUSSEROW Clarifying Sanction Screening: OIG LEIE and Entities versus GSA EPLS Do Organizations Need to Have the Same Diligence for Both Lists? Richard P. Kusserow, is the former Health
More informationGSA Multiple Award Schedule Contracting: Lessons From 2014
Portfolio Media. Inc. 860 Broadway, 6th Floor New York, NY 10003 www.law360.com Phone: +1 646 783 7100 Fax: +1 646 783 7161 customerservice@law360.com GSA Multiple Award Schedule Contracting: Lessons From
More informationMICROCHIP TECHNOLOGY INC.
Page 1 of 4 Revised: 05-10-11 INTENT All directors, officers, employees, agents, suppliers, and contractors of Microchip Technology Inc. and its subsidiaries ("Company") must comply with all applicable
More informationCharging, Coding and Billing Compliance
GWINNETT HEALTH SYSTEM CORPORATE COMPLIANCE Charging, Coding and Billing Compliance 9510-04-10 Original Date Review Dates Revision Dates 01/2007 05/2009, 09/2012 POLICY Gwinnett Health System, Inc. (GHS),
More informationUS, UK, EU: How does it all fit together?
US, UK, EU: How does it all fit together? NYSBA/Czech Bar Association Prague 9 th March, 2012 2011 Duane Morris LLP. All Rights Reserved. Duane Morris is a registered service mark of Duane Morris LLP.
More informationPETCO INTERNATIONAL, LLC FOREIGN CORRUPT PRACTICES ACT AND ANTI-BRIBERY POLICY. Effective: January 1, 2012
PETCO INTERNATIONAL, LLC FOREIGN CORRUPT PRACTICES ACT AND ANTI-BRIBERY POLICY Effective: January 1, 2012 ( PETCO ) must comply with all anti-bribery laws, including the U.S. Foreign Corrupt Practices
More informationCITY OF BURTON JANITORIAL SERVICE AGREEMENT TERMS AND CONDITIONS FOR CITY OF BURTON CONTRACTUAL SERVICES
CITY OF BURTON JANITORIAL SERVICE AGREEMENT TERMS AND CONDITIONS FOR CITY OF BURTON CONTRACTUAL SERVICES The following are MANDATORY TERMS to which the Contractor MUST agree without word modification.
More informationAnti-Bribery and Anti-Corruption Policy
Anti-Bribery and Anti-Corruption Policy New Gold Inc. and its subsidiaries (together, New Gold, the Company, or we ) are committed to honest and ethical conduct. This theme is emphasized in our Code of
More informationThe Realities of the New UK Bribery Act
The Realities of the New UK Bribery Act The act is designed to prevent corruption and encourage a culture of honesty. But many managers still will break the law to cinch a deal. By John Higgins Senior
More informationSubcontract Concerns of a General Counsel
Subcontract Concerns of a General Counsel Breakout Session C03 Kenneth J. Allen (KAllen9436@aol.com) March 31, 2017 8:30-10:00 AM Cirrus Ballroom A Our Session This is a different type of presentation
More informationThe Anesthesia Company Model: Frequently Asked Questions
The Anesthesia Company Model: Frequently Asked Questions 1. What is the situation in Florida? Florida-specific Issues For several years, FSA members have been contacting the society with reports of company
More informationNEC America, Inc. Ethics and Legal Compliance Effective 01/01/02
I. Policy It is the policy of NEC America, Inc. ("the Company") that its employees, officers and representatives conduct their activities in compliance with all applicable laws and highest ethical standards.
More informationPerspectives from the SBA, the Justice Department, and Business
The SBA s New Presumed Loss Rule: Perspectives from the SBA, the Justice Department, and Business December 6, 2013 Kenneth Dodds, Esq. U.S. Small Business Administration Kenneth.dodds@sba.gov Ryan Faulconer,
More informationThere is nothing wrong with change, if it is in the right direction Winston Churchil
Changes Changes 2012 2012 There is nothing wrong with change, if it is in the right direction Winston Churchill New tools provided by the Affordable Care Act are strengthening the Obama administration
More informationAnti-Bribery and Anti-Corruption Policy
Anti-Bribery and Anti-Corruption Policy Kirkland Lake Gold Ltd. and its subsidiaries (together, Kirkland Lake Gold, the Company, or we ) are committed to honest and ethical conduct. This theme is emphasized
More informationCompliance with Laws (HR-685)
1.0 PURPOSE: All directors, officers, employees, agents, suppliers, and contractors of Microchip Technology Incorporated and its subsidiaries (Microchip Technology Incorporated and its subsidiaries together,
More informationThis course is designed to provide Part B providers with an overview of the Medicare Fraud and Abuse program including:
This course is designed to provide Part B providers with an overview of the Medicare Fraud and Abuse program including: Medicare Trust Fund Defining Fraud & Abuse Examples of Fraud & Abuse Fraud & Abuse
More informationTerminations: How to Cope with the Premature Death of Your Contract Presented By:
Terminations: How to Cope with the Premature Death of Your Contract Presented By: Cheryl Anderson canderson@redstonegci.com Jon Levin jlevin@maynardcooper.com Topics Covered Overview of Terminations Terminations
More informationProtecting the Navy from Acquisition Fraud Through Detection, Deterrence and Recovery
Protecting the Navy from Acquisition Fraud Through Detection, Deterrence and Recovery AIO Mission Provide a Department of the Navy wide program to deter fraud to the maximum extent possible, detect fraud
More informationAn Introduction to the American Recovery and Reinvestment Act of 2009: Implications for Construction Contractors May 26, 2009
An Introduction to the American Recovery and Reinvestment Act of 2009: Implications for Construction Contractors May 26, 2009 2009 Crowell & Moring LLP All Rights Reserved Stimulus Act Oversight and Fraud,
More informationAnti-Fraud Policy. The following non-exhaustive list provides a few examples of fraud that this Policy is designed to prevent and detect:
Introduction Anti-Fraud Policy In some instances, Medicaid pays for some or all of the services provided. It is the policy of Helper s Inc. to comply with all applicable federal, state and local laws and
More informationCERTIFICATIONS AND STATUTORY REQUIREMENTS For Capital Procurement Only Effective July 1, 2010
CERTIFICATIONS AND STATUTORY REQUIREMENTS For Capital Procurement Only Effective July 1, 2010 GENERAL TERMS: Vendor is defined as any entity that is contractually obligated to perform work on behalf of
More informationPolicies and Procedures. Code of Ethics Policy
Policies and Procedures Code of Ethics Policy Approved by: Group CEO Department: Group Company Secretariat Table of Contents 1. Introduction... 3 2. Purpose... 3 3. Scope... 3 4. Policy Standards... 3
More informationAnti-Bribery Policy. Copyright Oceanscan All rights reserved 2012 Page 1 of 5
Anti-Bribery Policy Copyright Oceanscan All rights reserved 2012 Page 1 of 5 Contents Page Contents...2 1.0 Overview...3 2.0 Bribery What is the Law?...3 3.0 Enforcement...5 Copyright Oceanscan All rights
More informationGOVERNMENT CONTRACTING
A GUIDE TO INDIRECT COST RATES IN GOVERNMENT CONTRACTING www.ryansharkey.com TABLE OF CONTENTS Overview Direct vs. Indirect Costs... 3 What are Indirect Rates?... 4 Calculation of Indirect Rates and Impact
More informationForeign Corrupt Practices Act Policy August 16, 2017
I. PURPOSE To provide guidelines to all officers, directors, employees, consultants and agents that are employed by the Company to ensure compliance with the Foreign Corrupt Practices Act of the United
More informationCase An Offer You Can t Refuse
Case 10-10 An Offer You Can t Refuse Fast Eddie, a publicly held company, manufactures and installs refrigeration systems for governmental and commercial applications. Fast Eddie is being investigated
More informationApproval Signatures: *This policy is based on VO legacy policy LC310 issued 12/4/06 and last approved 3/14/14
Category: A Page 1 of 5 Beacon Health Options Policies and Procedure cover the operations of all entities within the BVO Holdings, LLC corporate structure, including but not limited to Beacon Health Strategies
More informationWHISTLEBLOWERS. Labor and Employment Briefing May 19, 2016 Robert E. Hauberg, Jr.
WHISTLEBLOWERS Labor and Employment Briefing May 19, 2016 Robert E. Hauberg, Jr. WHAT IS A PUBLIC EMPLOYEE WHISTLEBLOWER - Federal Whistleblower Protection Act of 1989, Pub. L 101-12, 5 U.S.C. 1201 et
More informationREPRESENTATIONS AND CERTIFICATIONS SAVANNAH RIVER REMEDIATION LLC
REPRESENTATIONS AND CERTIFICATIONS SAVANNAH RIVER REMEDIATION LLC SRR-PPS-2009-00012, Rev 2 SECTION A, APPLICABLE TO ALL OFFERS... 2 1. Certification and Agreement... 2 2. Authorized Negotiators... 2 3.
More informationPROCUREMENT POLICY. EDD Revision Date: 8/24/00 WDB Review Date: 6/21/07; 12/20/07; 12/17/15 EXECUTIVE SUMMARY: Purpose:
PROCUREMENT POLICY EDD Revision Date: 8/24/00 WDB Review Date: 6/21/07; 12/20/07; 12/17/15 EXECUTIVE SUMMARY: Purpose: This document establishes the Madera County Workforce Development Board s policy regarding
More informationArticles. SEC Proposes New Whistleblower Rules Under the Dodd-Frank Act of Eric R. Markus December 2, 2010
SEC Proposes New Whistleblower Rules Under the Dodd-Frank Act of 2010 Eric R. Markus December 2, 2010 On November 3, 2010, the SEC published proposed rules to implement a whistleblower program to reward
More informationNewYork-Presbyterian Hospital Sites: All Centers Hospital Policy and Procedure Manual Number: D160 Page 1 of 8
Page 1 of 8 TITLE: FEDERAL DEFICIT REDUCTION ACT OF 2005 FRAUD AND ABUSE PROVISIONS POLICY: NewYork- Presbyterian Hospital (NYP or the Hospital) is committed to preventing and detecting any fraud, waste,
More informationANTI-FACILITATION OF TAX EVASION POLICY
Issue 1 Page 1 ANTI-FACILITATION OF TAX EVASION POLICY This policy is endorsed by Harworth s Board of Directors and will be reviewed regularly. This policy may be changed from time to time and you will
More informationFinancial Crime Policy
Financial Crime Policy Anti-Bribery and Corruption and Prevention of the Facilitation of Tax Evasion 1. Policy statement 1.1 This policy has been adopted by the Board of Capco and is to be communicated
More informationThe Impact of Budget Reductions on the Procurement Process
The Impact of Budget Reductions on the Procurement Process Jeff Newman 1 Introduction Actual and potential funding gaps/deficiencies and budget cuts will impact the procurement process, and affect existing
More informationWhat is a Compliance Program?
Course Objectives Learn about the most important elements of the compliance program; Increase awareness and effectiveness of our compliance program; Learn about the important laws and what the government
More informationCompliance. Provider Manual
Compliance Provider Manual Compliance This Manual was created to help guide you and your staff in understanding Kaiser Permanente s compliance policies and procedures. If, at any time, you have a question
More informationExhibit B-2. MEP Subcontractor Rating System SAN RAFAEL CITY SCHOOLS PREQUALIFICATION QUESTIONNAIRE AND CERTIFICATION FOR PROSPECTIVE BIDDERS, 201
Exhibit B-2 MEP Subcontractor Rating System SAN RAFAEL CITY SCHOOLS PREQUALIFICATION QUESTIONNAIRE AND CERTIFICATION FOR PROSPECTIVE BIDDERS, 201 Name of Subcontractor: 1. Confirm Prequalification Statement
More informationRegion 10 PIHP FY Corporate Compliance Program Plan
Region 10 PIHP FY 2018 Corporate Compliance Program Plan 1 Mission The purpose of the Region 10 Corporate Compliance Program Plan is to provide quality care for all the individuals it serves by acting
More informationImproving Integrity in Nursing Centers
Improving Integrity in Nursing Centers Susan Edwards Reed Smith LLP AHCA/NCAL s General Counsel Goals of this webinar Introduce you to AHCA/NCAL s Fraud and Abuse Toolkit Provide you with a basic understanding
More informationChallenges of Contracting with the Federal Government November 19 th, 2015
Challenges of Contracting with the Federal Government November 19 th, 2015 The Fundamentals of Government Contracting Webinar Series 1 Your Presenters David King Dixon Hughes Goodman, LLP 703.970.0433
More informationGOVERNMENT CONTRACTING 101
GOVERNMENT CONTRACTING 101 THE VIEW FROM 50,000 FEET Timothy Sullivan Thompson Coburn LLP 1909 K Street, NW, Suite 600 Washington, D.C. 20006 (202) 585-6930 tsullivan@thompsoncoburn.com BACKGROUND The
More informationSafeguarding. the Federal Workplace
U.S. Office of Special Counsel: Safeguarding Accountability, Integrity, and Fairness in the Federal Workplace Metropolitan Washington Employment Lawyers Association July 17, 2014 Mark Cohen, Principal
More informationPublic Review Draft PORT OF HOOD RIVER RULE PUBLIC PRIVATE PARTNERSHIPS FOR BRIDGE PROJECTS AND BRIDGE PROJECT ACTIVITIES
PORT OF HOOD RIVER RULE PUBLIC PRIVATE PARTNERSHIPS FOR BRIDGE PROJECTS AND BRIDGE PROJECT ACTIVITIES. PURPOSE AND INTENT OF RULE () The primary purpose of this Rule is to describe the process for developing
More informationFalse Claims Act and Mandatory Disclosure Requirements for Federal Contractors
False Claims Act and Mandatory Disclosure Requirements for Federal Contractors Presenters: Robert T. Rhoad, Esq. & Dalal Hasan, Esq. 2012 Crowell & Moring LLP All Rights Reserved False Claims Act: Recent
More information