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1 CompilationofSpecifiedElements 2617 AR Section 110 Compilation of Specified Elements, Accounts, or Items of a Financial Statement Issue date, unless otherwise indicated: July 2005 Source: SSARS No. 13; SSARS No. 17 .01 Statements on Standards for Accounting and Review Services (SSARSs) provide guidance concerning the standards and procedures applica- ble when an accountant is engaged to report on compiled financial statements or submits financial statements to his or her client or to third parties. By def- inition, presentations of specified elements, accounts, or items of a financial statement are not financial statements. This statement expands SSARSs to apply when an accountant is engaged to report or issues a report on one or more compiled specified elements, accounts, or items of a financial statement. If, however, the specified element, account, or item of a financial statement is included as supplementary information, the accountant should refer to para- Compilation of Financial Statements . [Revised, De- graph .53 of section 80, cember 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] A compilation of one or more specified elements, accounts, or items of a .02 financial statement is limited to assisting management (owners) in presenting financial information without undertaking to obtain or provide any assurance that there are no material modifications that should be made to that informa- tion. [Revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] .03 Examples of specified elements, accounts, or items of a financial state- ment that an accountant may compile include schedules of rentals, royalties, profit participation, or provision for income taxes. Conditions for Compiling Specified Elements, Accounts, or Items of a Financial Statement Nothing in this statement is intended to preclude an accountant from .04 assisting management (owners) in presenting one or more specified elements, accounts, or items of a financial statement and submitting such specified ele- ments, accounts, or items of a financial statement to the client or to third parties without the issuance of a compilation report, unless the accountant has been engaged to report on such compiled specified elements, accounts, or items of a financial statement. If an accountant assists management (owners) in present- ing a schedule of one or more specified elements, accounts, or items of a financial [1] the accountant should consider how such a presentation of speci- statement, fied elements, accounts, or items will be used. The accountant should consider the potential of being associated with the schedule and the likelihood that the user may inappropriately infer, through that association, an unintended level [1] [Footnote deleted, December 2010, to reflect conforming changes necessary due to the issuance of Statement on Standards for Accounting and Review Services (SSARS) No. 19.] ©2016, AICPA AR §110.04

2 2618 StatementsonStandardsforAccountingandReviewServices of reliance on the information. If the accountant believes that he or she will be associated with the information, the accountant should consider issuing a com- pilation report so a user will not infer an unintended level of reliance on the information. [Revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] .05 An engagement to report on one or more compiled specified elements, accounts, or items of a financial statement may be undertaken as a separate engagement or in conjunction with a compilation, review, or audit of financial statements. [Revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] Understanding With the Entity .06 When an accountant is engaged to report on one or more compiled specified elements, accounts, or items of a financial statement, the accountant should establish an understanding with management regarding the services to be performed and should document the understanding through a written com- munication with management. Such an understanding reduces the risks that either the accountant or management may misinterpret the needs or expec- tations of the other party. For example, it reduces the risk that management may inappropriately rely on the accountant to protect the entity against cer- tain risks or perform certain functions that are management's responsibility. The accountant should ensure that the understanding includes the objectives of the engagement, management's responsibilities, the accountant's responsibili- ties, and the limitations of the engagement. In some cases, the accountant may establish such understanding with those charged with governance. An under- standing with management and, if applicable, those charged with governance, regarding a compilation of specified elements, accounts, or items of a financial statement should include the following matters: The objective of a compilation of specified elements, accounts, or • items of a financial statement is to assist management in present- ing such financial information. The accountant utilizes information that is the representation of • management (owners) without undertaking to obtain any assur- ance that there are no material modifications that should be made to the specified element, account, or item of a financial statement in order for the specified element, account, or item to be in confor- mity with the applicable financial reporting framework. Management is responsible for the preparation and fair presenta- • tion of the specified element, account, or item of a financial state- ment in accordance with the applicable financial reporting frame- work. Management is responsible for designing, implementing, and • maintaining internal control relevant to the preparation and fair presentation of the specified element, account, or item of a finan- cial statement. Management is responsible for the prevention and detection of • fraud. Management is responsible for identifying and ensuring that the • entity complies with the laws and regulations applicable to its activities. AR §110.05 ©2016, AICPA

3 CompilationofSpecifiedElements 2619 Management is responsible for making all financial records and • related information available to the accountant. The accountant is responsible for conducting the engagement in • accordance with SSARSs issued by the AICPA. A compilation differs significantly from a review or an audit of • specified elements, accounts, or items of a financial statement. A compilation does not contemplate performing inquiry, analytical procedures, or other procedures performed in a review. Addition- ally, a compilation does not contemplate obtaining an understand- ing of the entity's internal control; assessing fraud risk; testing accounting records by obtaining sufficient appropriate audit evi- dence through inspection, observation, confirmation, or the exami- nation of source documents (for example, cancelled checks or bank images); or other procedures ordinarily performed in an audit. Ac- cordingly, the accountant will not express an opinion or provide any assurance regarding the specified element, account, or item of a financial statement. 2 The engagement cannot be relied upon to disclose errors, fraud, • 3 or illegal acts. The accountant will inform the appropriate level of management • of any material errors and of any evidence or information that comes to the accountant's attention during the performance of 4 that fraud or an illegal act may have oc- compilation procedures 5 The accountant need not report any matters regarding curred. illegal acts that may have occurred that are clearly inconsequen- tial and may reach agreement in advance with the entity on the nature of any such matters to be communicated. The effect of any independence impairments on the expected form • of the accountant's compilation report, if applicable. [Revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] .07 When the accountant is engaged to report on one or more compiled specified elements, accounts, or items of a financial statement and evidence or information comes to his or her attention during the engagement that fraud or an illegal act may have occurred, the accountant should adhere to the commu- nication requirements contained in paragraphs .54–.55 of section 80. [Revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] 2 For purposes of this statement, fraud is an intentional act that results in a misstatement in compiled specified elements, accounts, or items of a financial statement. 3 For purposes of this statement, are violations of laws or government regulations, illegal acts excluding fraud. 4 Performance requirements with respect to an engagement to compile one or more specified ele- ments, accounts, or items of a financial statement are contained in paragraphs .08 and .09. 5 Whether the act is, in fact, fraudulent or illegal is a determination that is normally beyond the accountant's professional competence. An accountant, in reporting on one or more specified elements, accounts, or items of a financial statement, presents himself or herself as one who is proficient in accounting and compilation services. The accountant's training, experience, and understanding of the client and its industry may provide a basis for recognition that some client acts coming to his or her attention may be fraudulent or illegal. However, the determination about whether a particular act is fraudulent or illegal would generally be based on the advice of an informed expert qualified to practice law or may have to await final determination by a court of law. ©2016, AICPA AR §110.07

4 2620 StatementsonStandardsforAccountingandReviewServices Performance Requirements .08 When the accountant is engaged to report on one or more compiled specified elements, accounts, or items of a financial statement, he or she should adhere to the compilation performance requirements contained in paragraphs .06–.13 of section 80. [Revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] .09 Before issuance of a compilation report on one or more specified ele- ments, accounts, or items of a financial statement, the accountant should read such compiled specified elements, accounts, or items of a financial statement and consider whether the information appears to be appropriate in form and error refers to mistakes free of obvious material errors. In this context, the term in the compilation of the specified elements, accounts, or items of a financial statement, including arithmetical or clerical mistakes, and mistakes in the ap- plication of accounting principles, including inadequate disclosures. [Revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] Documentation Requirements When the accountant is engaged to report on one or more compiled .10 specified elements, accounts, or items of a financial statement, he or she should adhere to the documentation requirements contained in paragraphs .14–.15 of section 80. [Paragraph added, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] Reporting Requirements .11 The accountant's objective in reporting on one or more compiled spec- ified elements, accounts, or items of a financial statement is to prevent misun- derstanding of the degree of responsibility the accountant is assuming when his or her name is associated with the elements, accounts, or items of a financial statement. When the accountant issues a compilation report on one or more specified elements, accounts, or items of a financial statement, the basic ele- ments of the report are as follows: . The accountant's compilation report should have a title that a. Title clearly indicates that it is the accountant's compilation report. The accountant may indicate that he or she is independent in the title, if applicable. Appropriate titles would be "Accountant's Compilation Report" or "Independent Accountant's Compilation Report." b. Addressee . The accountant's report should be addressed as appro- priate in the circumstances of the engagement. . The introductory paragraph in the ac- c. Introductory paragraph countant's report should i. identify the entity whose elements, accounts, or items of a financial statement have been compiled; ii. state that the specified element(s), account(s), or item(s) have been compiled; iii. identify the specified element(s), account(s), or item(s) that have been compiled; iv. specify the date or period covered by the specified ele- ment(s), account(s), or items; AR §110.08 ©2016, AICPA

5 CompilationofSpecifiedElements 2621 v. include a statement that the accountant has not audited or reviewed the specified element(s), account(s), or item(s) and, accordingly, does not express an opinion or provide any assurance about whether the specified element(s), ac- count(s), or item(s) are in accordance with the applicable financial reporting framework; and vi. if the compilation was performed in conjunction with a compilation of the entity's financial statements, the para- graph should so state and indicate the date of the accoun- tant's compilation report on those financial statements. Furthermore, any departure from the standard report on those statements should also be disclosed if considered rel- evant to the presentation of the specified element(s), ac- count(s), or item(s). d. Management's responsibility for the specified element(s), ac- count(s), or item(s) and for internal control over financial report- ing . A statement that management (owners) is (are) responsi- ble for the preparation and fair presentation of the specified el- ement(s), account(s), or item(s) in accordance with the applicable financial reporting framework and for designing, implementing, and maintaining internal control relevant to the preparation and fair presentation of the specified element(s), account(s), or item(s). e. Accountant's responsibility . A statement that the accountant's responsibility is to conduct the compilation in accordance with SSARSs issued by the AICPA. f. A statement that the objective of a compilation is to assist man- agement in presenting financial information in the form of spec- ified element(s), account(s), or item(s) of a financial statement without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the specified element(s), account(s), or item(s) of a financial state- ment. g. Signature of the accountant . The manual or printed signature of the accounting firm or the accountant, as appropriate. h. Date of the accountant's report . The date of the compilation report (the date of completion of the compilation should be used as the date of the accountant's report). Procedures that the accountant might have performed as part of the compila- tion engagement should not be described in the report. See exhibit B, "Illustrative Accountant's Compilation Reports on Specified El- ements, Accounts, or Items of a Financial Statement," for illustrative compila- tion reports. [Paragraph renumbered and revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] .12 Each page of the specified elements, accounts, or items of a finan- cial statement compiled by the accountant should include a reference, such as "See accountant's compilation report" or "See independent accountant's compi- lation report." [Paragraph renumbered and revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] [.13] [Paragraph renumbered and deleted, December 2010, to reflect con- forming changes necessary due to the issuance of SSARS No. 19.] ©2016, AICPA AR §110[.13]

6 2622 StatementsonStandardsforAccountingandReviewServices Reporting When the Accountant Is Not Independent .14 When the accountant is issuing a report with respect to a compilation of specified element(s), account(s), or item(s) of a financial statement for an en- tity, with respect to which the accountant is not independent, the accountant's report should be modified. In making a judgment about whether he or she is in- dependent, the accountant should be guided by the AICPA Code of Professional Conduct. The accountant should indicate his or her lack of independence in a final paragraph of the accountant's compilation report. An example of such a [6] disclosure would be I am (we are) not independent with respect to XYZ Company. The accountant is not precluded from disclosing a description about the rea- son(s) that his or her independence is impaired. The following are examples of descriptions the accountant may use: a . I am (We are) not independent with respect to XYZ Company as of and for the year ended December 31, 20XX, because I (a member of the engagement team) had a direct financial interest in XYZ Company. b . I am (We are) not independent with respect to XYZ Company as of and for the year ended December 31, 20XX, because an individ- ual of my immediate family (an immediate family member of one of the members of the engagement team) was employed by XYZ Company. c . I am (We are) not independent with respect to XYZ Company as of and for the year ended December 31, 20XX, because I (we) per- formed certain accounting services (the accountant may include a specific description of those services) that impaired my (our) in- dependence. If the accountant elects to disclose a description about the reasons his or her independence is impaired, the accountant should ensure that all reasons are included in the description. [Paragraph renumbered and revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] This section is effective for engagements entered into after December .15 15, 2005. Early application is permitted. [Paragraph renumbered and revised, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] [6] [Footnote deleted, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] AR §110.14 ©2016, AICPA

7 CompilationofSpecifiedElements 2623 .16 Exhibit A Illustrative Engagement Letter for a Compilation of Specified Elements, Accounts, or Items of a Financial Statement [ ] Appropriate Salutation This letter is to confirm our understanding of the terms and objectives of our engagement and the nature and limitations of the services we will provide. We will perform the following services: We will compile, from information you provide, [ identify specified element, ac- count, or item of the financial statement, schedule of accounts receivable or schedule of depreciation – income tax basis ] of XYZ Company as of December 31, 20XX, and issue an accountant's report thereon in accordance with Statements on Standards for Accounting and Review Services issued by the American In- stitute of Certified Public Accountants. The objective of a compilation is to assist you in presenting financial informa- identify specified element, account, or item of the financial tion in the form of [ ]. We will utilize information that is your representation without un- statement dertaking to obtain or provide any assurance that there are no material modifi- cations that should be made to the [ identify specified element,account,or item of the financial statement identify specified element, account, or item ]inorderfor[ of the financial statement ] to be in conformity with [ the applicable financial ac- counting framework (for example, accounting principles generally accepted in the United States of America) ]. You are responsible for a identify specified ele- . the preparation and fair presentation of [ ] in accordance ment, account, or item of the financial statement the applicable financial reporting framework (for example, with [ accounting principles generally accepted in the United States of ]. America) . designing, implementing, and maintaining internal control rele- b vant to the preparation and fair presentation of [ identify specified element, account, or item of the financial statement ]. c . preventing and detecting fraud. d . identifying and ensuring that the entity complies with the laws and regulations applicable to its activities. e . making all financial records and related information available to us. We are responsible for conducting the engagement in accordance with SSARSs issued by the AICPA. A compilation differs significantly from a review or an audit of financial in- formation. A compilation does not contemplate performing inquiry, analytical procedures, or other procedures performed in a review. Additionally, a compila- tion does not contemplate obtaining an understanding of the entity's internal control; assessing fraud risk; testing accounting records by obtaining sufficient appropriate audit evidence through inspection, observation, confirmation, the ©2016, AICPA AR §110.16

8 2624 StatementsonStandardsforAccountingandReviewServices examination of source documents (for example, cancelled checks or bank im- ages); or other procedures ordinarily performed in an audit. Accordingly, we will not express an opinion or provide any assurance regarding the [ identify ] being compiled. specified element, account, or item of the financial statement Our engagement cannot be relied upon to disclose errors, fraud, or illegal acts. However, we will inform the appropriate level of management of any material errors, and of any evidence or information that comes to our attention during the performance of our compilation procedures that fraud may have occurred. In addition, we will report to you any evidence or information that comes to our attention during the performance of our compilation procedures regarding illegal acts that may have occurred, unless they are clearly inconsequential. If, during the period covered by the engagement letter, the accountant's inde- pendence is or will be impaired, insert the following: We are not independent with respect to XYZ Company. We will disclose that we are not independent in our compilation report. If, for any reason, we are unable to complete the compilation of your [ identify specified element, account, or item of the financial statement ], we will not issue a report on such schedule as a result of this engagement. Ourfeesfortheseservices... We will be pleased to discuss this letter with you at any time. If the foregoing is in accordance with your understanding, please sign the copy [*] of this letter in the space provided and return it to us. Sincerely yours, ________________________ [ ] Signature of accountant Acknowledged: XYZ Company _______________________ President _______________________ Date [As amended, effective for compilations and reviews of financial statements for periods ending on or after December 15, 2008, by SSARS No. 17. Paragraph renumbered and revised, December 2010, to reflect conforming changes neces- sary due to the issuance of SSARS No. 19.] [*] [Footnote deleted, December 2010, to reflect conforming changes necessary due to the issuance of SSARS No. 19.] AR §110.16 ©2016, AICPA

9 CompilationofSpecifiedElements 2625 .17 Exhibit B Illustrative Compilation Reports on Specified Elements, Accounts, or Items of a Financial Statement Standard Compilation Report on a Schedule of Accounts Receivable Prepared in Accordance With Accounting Principles Generally Ac- cepted in the United States of America Report Accountant’s Compilation ] Appropriate Salutation [ I (we) have compiled the accompanying schedule of accounts receivable of XYZ Company as of December 31, 20XX. I (we) have not audited or reviewed the accompanying schedule of accounts receivable and, accordingly, do not express an opinion or provide any assurance about whether the schedule of accounts receivable is in accordance with accounting principles generally accepted in the United States of America. Management (owners) is (are) responsible for the preparation and fair presen- tation of the schedule of accounts receivable in accordance with accounting principles generally accepted in the United States of America and for design- ing, implementing, and maintaining internal control relevant to the prepara- tion and fair presentation of the schedule of accounts receivable. My (our) responsibility is to conduct the compilation in accordance with State- ments on Standards for Accounting and Review Services issued by the Amer- ican Institute of Certified Public Accountants. The objective of a compilation is to assist management in presenting financial information in the form of a schedule of accounts receivable without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the schedule of accounts receivable. Signature of accounting firm or accountant, as appropriate [ ] [ Date ] Standard Compilation Report on a Schedule of Depreciation Prepared in Accordance With the Basis of Accounting the Entity Uses for Federal Income Tax Purposes Accountant’s Compilation Report [ Appropriate Salutation ] I (we) have compiled the accompanying schedule of depreciation of XYZ Com- pany as of December 31, 20XX. I (we) have not audited or reviewed the accom- panying schedule of depreciation and, accordingly, do not express an opinion or provide any assurance about whether the schedule of depreciation is in accor- dance with the basis of accounting the Company uses for federal income tax purposes. Management (owners) is (are) responsible for the preparation and fair presen- tation of the schedule of depreciation in accordance with the basis of accounting the Company uses for federal income tax purposes and for designing, imple- menting, and maintaining internal control relevant to the preparation and fair presentation of the schedule of depreciation. ©2016, AICPA AR §110.17

10 2626 StatementsonStandardsforAccountingandReviewServices My (our) responsibility is to conduct the compilation in accordance with State- ments on Standards for Accounting and Review Services issued by the Ameri- can Institute of Certified Public Accountants. The objective of a compilation is to assist management in presenting financial information in the form of a sched- ule of depreciation without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the schedule of depreciation. [ Signature of accounting firm or accountant, as appropriate ] [ Date ] [Paragraph added, December 2010, to reflect presentation style and conforming changes necessary due to the issuance of SSARS No. 19.] AR §110.17 ©2016, AICPA

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