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DOL Inspector General Audit Report: Small Pension Plans Receiving Audit Waivers Need More Frequent Review (PDF)
Office of Inspector General [OIG], U.S. Department of Labor [DOL] 
Apr. 2, 2015 "The OIG found EBSA did not provide sufficient oversight of small plans claiming the audit waiver. While Small Pension Plan Audit Waiver (SPPAW) regulations have existed since 1976, EBSA performed reviews of plan filings claiming audit waivers only two times: once in Fiscal Year 2008, and once in 2011.... EBSA's Office of Chief Accountant did not independently confirm numbers reported by the plans, and therefore, did not have sufficient assurance of the accuracy of the amounts reported and the plans' ultimate eligibility for waivers." MORE >> |
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