The document summarizes proposed changes to Canada's Automated Manifest Penalty Structure (AMPS) program. Some key changes include collapsing 246 contraventions into 79 categories based on risk level, introducing a risk-based penalty grid, clarifying definitions, and establishing review committees to ensure consistent application. The changes aim to simplify and bring more clarity, consistency, and fairness to the penalty regime. Implementation will be phased in over time through 2010-2012 and involve stakeholder consultation.
PYA to Tackle Organizational Risks, Alternative Payment Models, and HIPAA Aud...PYA, P.C.
PYA Principal Martie Ross and Senior Consultant Aaron Elias conducted a session at the Association of Healthcare Internal Auditors (AHIA) 36th Annual Conference. The presentation was titled: “The Times, They Are A- Changin’: Alternative Payment Models Panel Presentation.”
Areas of focus included:
•Discussing new payment models available to providers, including the Merit-Based Incentive Payment System and Advanced Alternative Payment Models.
•Exploring CMS’ progress toward goals related to payment reform.
•Understanding alternative payment models and pay-for-performance programs—which components require auditing and recommendations for potential auditing processes.
The document discusses the challenges that businesses face in complying with changing financial sanctions imposed by the US and EU. It notes that sanctions regimes have expanded from a focus on Cuba and Iran to include countries like Russia, North Korea, and Sudan. Companies must navigate complex and rapidly changing regulations with uncertainty. PwC offers services to help clients understand compliance obligations and manage risks through tools like risk assessments, investigations, and scenario planning exercises. Failure to comply can result in significant fines and reputational damage.
Financial Crime: How Financial Institutions Can Mitigate Risk and Improve Com...Cognizant
Banks face increasing costs and complexity due to rising financial crimes and regulations. They have traditionally handled risks like money laundering and fraud separately, but this fragmented approach is ineffective. The document recommends that banks integrate efforts across disciplines, improve data quality and analytics, foster a culture of compliance, and collaborate on industry-wide initiatives to more effectively manage financial crime risks.
Martin Marshall: What has been the impact of regulation in healthNuffield Trust
Regulation in the UK healthcare system over the past 5 years has aimed to drive up quality of services while focusing on outcomes and citizens. Evaluations by the Healthcare Commission, Monitor, and Audit Commission found some evidence their assessments improved performance on key metrics like waiting times and infection rates, though regulators acknowledge the challenge of directly attributing changes to their actions alone. Ongoing work looks to make regulatory processes more proportionate, targeted, and focused on self-assessment in order to maximize value and reduce burdens on the regulated.
The document provides an overview of the Comprehensive Safety Analysis (CSA) 2010 initiative from the Federal Motor Carrier Safety Administration. CSA 2010 introduces a new operational model that uses a data-driven approach to (1) identify unsafe carriers and drivers, (2) implement a range of interventions to address safety issues, and (3) determine safety fitness based on on-road performance rather than compliance reviews. The initiative aims to reduce commercial motor vehicle crashes by achieving broader reach and focusing enforcement on behaviors linked to crash risk. A field test was conducted in several states and CSA 2010 will see national rollout through 2011.
Financial crime hot topics: DPA's and Correspondent BankingBovill
At our February briefing in London, we looked at the evolution of and practical approaches to two current hot topics, Deferred Prosecution Agreements (DPAs) and Correspondent Banking.
Are Hospital Physician Networks Ready for TPE Audits?Nexsen Pruet
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This study evaluated the indoor air quality of seven wards at Daeyang Luke Hospital in Malawi. Air samples were collected from the wards using settle plates exposed for 30, 60, and 90 minutes. The samples were incubated to determine bacterial and fungal colony-forming units per cubic meter (CFU/m3) of air. Bacterial CFU/m3 ranged from 366 to 3495 across wards, while fungal CFU/m3 ranged from 786 to 3993. The emergency ward and female surgical ward had the highest bacterial and fungal levels respectively. Most wards exceeded recommended indoor air quality guidelines. The results indicate that indoor environmental factors at the hospital favor bacterial and fungal growth,
PYA to Tackle Organizational Risks, Alternative Payment Models, and HIPAA Aud...PYA, P.C.
PYA Principal Martie Ross and Senior Consultant Aaron Elias conducted a session at the Association of Healthcare Internal Auditors (AHIA) 36th Annual Conference. The presentation was titled: “The Times, They Are A- Changin’: Alternative Payment Models Panel Presentation.”
Areas of focus included:
•Discussing new payment models available to providers, including the Merit-Based Incentive Payment System and Advanced Alternative Payment Models.
•Exploring CMS’ progress toward goals related to payment reform.
•Understanding alternative payment models and pay-for-performance programs—which components require auditing and recommendations for potential auditing processes.
The document discusses the challenges that businesses face in complying with changing financial sanctions imposed by the US and EU. It notes that sanctions regimes have expanded from a focus on Cuba and Iran to include countries like Russia, North Korea, and Sudan. Companies must navigate complex and rapidly changing regulations with uncertainty. PwC offers services to help clients understand compliance obligations and manage risks through tools like risk assessments, investigations, and scenario planning exercises. Failure to comply can result in significant fines and reputational damage.
Financial Crime: How Financial Institutions Can Mitigate Risk and Improve Com...Cognizant
Banks face increasing costs and complexity due to rising financial crimes and regulations. They have traditionally handled risks like money laundering and fraud separately, but this fragmented approach is ineffective. The document recommends that banks integrate efforts across disciplines, improve data quality and analytics, foster a culture of compliance, and collaborate on industry-wide initiatives to more effectively manage financial crime risks.
Martin Marshall: What has been the impact of regulation in healthNuffield Trust
Regulation in the UK healthcare system over the past 5 years has aimed to drive up quality of services while focusing on outcomes and citizens. Evaluations by the Healthcare Commission, Monitor, and Audit Commission found some evidence their assessments improved performance on key metrics like waiting times and infection rates, though regulators acknowledge the challenge of directly attributing changes to their actions alone. Ongoing work looks to make regulatory processes more proportionate, targeted, and focused on self-assessment in order to maximize value and reduce burdens on the regulated.
The document provides an overview of the Comprehensive Safety Analysis (CSA) 2010 initiative from the Federal Motor Carrier Safety Administration. CSA 2010 introduces a new operational model that uses a data-driven approach to (1) identify unsafe carriers and drivers, (2) implement a range of interventions to address safety issues, and (3) determine safety fitness based on on-road performance rather than compliance reviews. The initiative aims to reduce commercial motor vehicle crashes by achieving broader reach and focusing enforcement on behaviors linked to crash risk. A field test was conducted in several states and CSA 2010 will see national rollout through 2011.
Financial crime hot topics: DPA's and Correspondent BankingBovill
At our February briefing in London, we looked at the evolution of and practical approaches to two current hot topics, Deferred Prosecution Agreements (DPAs) and Correspondent Banking.
Are Hospital Physician Networks Ready for TPE Audits?Nexsen Pruet
The document discusses CMS Targeted Probe and Educate (TPE) audits conducted by Medicare Administrative Contractors. TPE audits target providers for questionable billing practices or high claim error rates. The TPE process involves reviewing documentation for 20-40 claims and providing education, with potential consequences if a provider fails three reviews like extrapolated overpayments or fraud investigations. The document outlines the five-level Medicare appeals process and notes that appealing TPE denials should be determined on a case-by-case basis. Finally, the document lists common service areas Palmetto GBA is focusing their TPE audits on, including major joint replacements, emergency room visits, and home health eligibility and medical necessity.
This study evaluated the indoor air quality of seven wards at Daeyang Luke Hospital in Malawi. Air samples were collected from the wards using settle plates exposed for 30, 60, and 90 minutes. The samples were incubated to determine bacterial and fungal colony-forming units per cubic meter (CFU/m3) of air. Bacterial CFU/m3 ranged from 366 to 3495 across wards, while fungal CFU/m3 ranged from 786 to 3993. The emergency ward and female surgical ward had the highest bacterial and fungal levels respectively. Most wards exceeded recommended indoor air quality guidelines. The results indicate that indoor environmental factors at the hospital favor bacterial and fungal growth,
This research article evaluated the antioxidant potential and free radical scavenging activity of Trichodesma zeylanicum roots. Phytochemical analysis revealed the presence of phenolics, alkaloids, saponins, flavonoids and tannins in the plant extract. The total flavonoid content was determined to be 6.28 mg/gram of dried extract. Tests showed the extract had reducing power and hydrogen peroxide scavenging abilities, with IC50 values indicating good antioxidant activity compared to ascorbic acid. The results suggest T. zeylanicum has potential as a source of antioxidants for wound treatment.
This document describes the percentage of completion (POC) methodology for revenue recognition on engineering, procurement, and construction (EPC) projects. It explains that revenue is recognized based on either incurred costs or physical progress. The POC methodology incentivizes on-budget and cost management practices, results in more predictable profit margins, and allows profits to be recognized in a manner that better matches fiscal years. Key concepts discussed include underbilling/overbilling, treatment of client acquisitions and subcontractor billing.
Este documento describe las Tecnologías de la Información y la Comunicación (TIC) y sus efectos en nuestro entorno. Explica que las TIC son un conjunto de tecnologías que proveen información y comunicación a través de medios tecnológicos avanzados. También describe cómo las TIC han ampliado nuestras capacidades y posibilidades de desarrollo social, y cómo han contribuido a transformaciones en nuestras estructuras económicas, sociales y culturales al incidir en casi todos los aspectos de nuestra vida.
Este documento establece normas para el manejo de la historia clínica en Colombia. Define la historia clínica y sus componentes, y establece directrices sobre su diligenciamiento, organización, custodia y archivo. Además, determina los requisitos mínimos de información que debe contener y los tiempos de retención de acuerdo con el archivo de gestión, central e histórico.
La Unión Europea ha acordado un embargo petrolero contra Rusia en respuesta a la invasión de Ucrania. El embargo prohibirá las importaciones marítimas de petróleo ruso a la UE y pondrá fin a las entregas a través de oleoductos dentro de seis meses. Esta medida forma parte de un sexto paquete de sanciones de la UE destinadas a aumentar la presión económica sobre Moscú y privar al Kremlin de fondos para financiar su guerra.
The document outlines Bosha Dorman's achievements in establishing robust compliance management systems and policies in her various roles. She implemented comprehensive executive reporting, compliance policies and training programs, and quality control auditing. She also led initiatives to obtain a mortgage banking license, establish seller management policies, and ensure readiness for CFPB regulations.
The document outlines Bosha Dorman's achievements in establishing robust compliance management systems and policies in her various roles. She implemented comprehensive executive reporting, compliance policies and training programs, and quality control auditing. She also led initiatives to obtain a mortgage banking license, establish seller management policies, and ensure readiness for CFPB regulations.
Essential Elements of Global Compliance ProgramsEthisphere
This document summarizes a webcast on essential elements of global compliance programs presented by Baker & McKenzie on June 4, 2015. It discusses increasing global enforcement trends, including growing cooperation between authorities. Effective compliance programs are being rewarded with reduced penalties. The presentation outlines key elements of compliance programs, including risk assessment, standards and controls, training, oversight, monitoring, and periodic re-assessment. It also provides an example of compliance requirements under Spanish law.
Claims leakage presentation with narrationMark Rayner
This is our presentation on Claims Leakage audits that we perform for insurers. Please visit our website if you'd like more information or to see the presentation with narration. Please feel free to contact me if you'd like to discuss or comment. Mark Rayner.
Brian Wurpts explains the Employee Plans Compliance Resolution System (EPCRS) in his article "Operational Failures & Forgiveness." Mychelle Holloway discusses "What's New in ESOP Administration" for 2009.
Managing Costs Related to Increasing Banking RegulationCognizant
With banks' regulatory compliance challenges only increasing, they must find ways to reduce the associated legal costs, such as by using legal process services providers with experience in handling Know Your Customer (KYC), eDiscovery, foreign bank organizations, Deferred Prosecution Agreements (DFAs), non-prosecution agreements (NPAs), the Dodd-Frank Act and much more.
The Shifting Pharmaceutical Industry LandscapePhil Howard
The document discusses key regulatory developments and trends affecting the pharmaceutical industry's financial reporting landscape. It highlights areas of focus for the SEC based on a review of staff comment letters, including revenue recognition, collaboration agreements, acquired IPR&D assets, material patents, and R&D. It also examines common causes of restatements and provides an overview of recent and upcoming actions from standard-setting bodies like the FASB, IASB, and PCAOB.
Addressing international corporate tax evasion an analysis of the oecd acti...Florian Marchal
This presentation aims to describe the issue around the international tax standards which are not adapted to the ongoing changes in the economy, creating loopholes and opportunities for base erosion and profit shifting. Such issue is currently being tackled and is taking place in a context where the OECD established the BEPS action plan.
This work is based around the following research question: Is the BEPS initiative an appropriate approach to harmonize the international tax system and consequently reduce base erosion and profit shifting?
Director: Professor Jean-Pierre De Laet
Assessor and jury president: Professor Pascal Minne
The document discusses regulatory expectations and challenges around complaint handling in the financial services industry. It notes that regulators have increased their focus on complaint handling and found poor standards at many banks. Key challenges for firms include fragmented complaint structures, inconsistent approaches, and disconnects between complaint analysis and resolution of issues. The document provides Ernst & Young's perspective on moving towards leading practices, including enhancing core processes, embedding continuous improvement, and managing complaints within customer relationship strategies.
Companies with a growing globalized workforce may be incurring significant risks in the operation of their compensation programs. Taxing authorities around the world are looking for additional sources of tax revenues by way of underpaid employment taxes, underpaid withholdings, incorrect payroll deductions, and more. As a result, companies are being scrutinized more than ever creating substantial legal and financial risk.
Join us for an exclusive presentation from the world's leading compensation planning & tax experts, Ernst & Young, as they share inside strategies and best practices they have used to help companies around the world save millions in fines, penalties and judgments.
In this exclusive webinar you will learn:
○ How to minimize employment and labor law risks exposing employers to potential underpaid employment taxes, litigation and related settlement costs;
○ How to identify possible underpaid withholding and employer social security taxes, penalties and fines due to payroll non-compliance;
○ How to avoid payroll reporting errors due to mis-alignment with corporate income tax deduction policy for compensation costs.
Restructuring global compensation pay strategies that ignore regional norms and fail in key emerging markets;
This whitepaper looks at the distinctions across the United States, the United Kingdom and Hong Kong, focusing on four areas: regulatory examination and enforcement, correspondent banking, information sharing, and AML technology.
5 Ways To Overcome Compliance Challenges In Financial ServicesNetDimensions
This document discusses ways for financial services companies to overcome compliance challenges. It recommends using a learning management system to: 1) keep employee training records up-to-date to prove due diligence during regulatory audits; 2) manage third-party risk by tracking supplier training; and 3) maintain regular cybersecurity certification of employees to prevent data breaches and resulting costly fines. Maintaining accurate training records through an LMS can help reduce personal liability for compliance failures.
This document contains a presentation on anti-money laundering (AML) compliance. The presentation covers the necessity of AML regulation, money laundering trends, interplay with other compliance risks like FATCA and sanctions, and concludes by emphasizing the importance of cooperation between regulators and financial institutions to ensure effective AML compliance. It discusses key AML principles in Aruba including senior management responsibility, a risk-based approach, know-your-customer procedures, reporting, screening, and compliance monitoring. The presentation also outlines the money laundering process, AML business workflows, effects of non-compliance, and strategic considerations for AML compliance officer reports.
This research article evaluated the antioxidant potential and free radical scavenging activity of Trichodesma zeylanicum roots. Phytochemical analysis revealed the presence of phenolics, alkaloids, saponins, flavonoids and tannins in the plant extract. The total flavonoid content was determined to be 6.28 mg/gram of dried extract. Tests showed the extract had reducing power and hydrogen peroxide scavenging abilities, with IC50 values indicating good antioxidant activity compared to ascorbic acid. The results suggest T. zeylanicum has potential as a source of antioxidants for wound treatment.
This document describes the percentage of completion (POC) methodology for revenue recognition on engineering, procurement, and construction (EPC) projects. It explains that revenue is recognized based on either incurred costs or physical progress. The POC methodology incentivizes on-budget and cost management practices, results in more predictable profit margins, and allows profits to be recognized in a manner that better matches fiscal years. Key concepts discussed include underbilling/overbilling, treatment of client acquisitions and subcontractor billing.
Este documento describe las Tecnologías de la Información y la Comunicación (TIC) y sus efectos en nuestro entorno. Explica que las TIC son un conjunto de tecnologías que proveen información y comunicación a través de medios tecnológicos avanzados. También describe cómo las TIC han ampliado nuestras capacidades y posibilidades de desarrollo social, y cómo han contribuido a transformaciones en nuestras estructuras económicas, sociales y culturales al incidir en casi todos los aspectos de nuestra vida.
Este documento establece normas para el manejo de la historia clínica en Colombia. Define la historia clínica y sus componentes, y establece directrices sobre su diligenciamiento, organización, custodia y archivo. Además, determina los requisitos mínimos de información que debe contener y los tiempos de retención de acuerdo con el archivo de gestión, central e histórico.
La Unión Europea ha acordado un embargo petrolero contra Rusia en respuesta a la invasión de Ucrania. El embargo prohibirá las importaciones marítimas de petróleo ruso a la UE y pondrá fin a las entregas a través de oleoductos dentro de seis meses. Esta medida forma parte de un sexto paquete de sanciones de la UE destinadas a aumentar la presión económica sobre Moscú y privar al Kremlin de fondos para financiar su guerra.
The document outlines Bosha Dorman's achievements in establishing robust compliance management systems and policies in her various roles. She implemented comprehensive executive reporting, compliance policies and training programs, and quality control auditing. She also led initiatives to obtain a mortgage banking license, establish seller management policies, and ensure readiness for CFPB regulations.
The document outlines Bosha Dorman's achievements in establishing robust compliance management systems and policies in her various roles. She implemented comprehensive executive reporting, compliance policies and training programs, and quality control auditing. She also led initiatives to obtain a mortgage banking license, establish seller management policies, and ensure readiness for CFPB regulations.
Essential Elements of Global Compliance ProgramsEthisphere
This document summarizes a webcast on essential elements of global compliance programs presented by Baker & McKenzie on June 4, 2015. It discusses increasing global enforcement trends, including growing cooperation between authorities. Effective compliance programs are being rewarded with reduced penalties. The presentation outlines key elements of compliance programs, including risk assessment, standards and controls, training, oversight, monitoring, and periodic re-assessment. It also provides an example of compliance requirements under Spanish law.
Claims leakage presentation with narrationMark Rayner
This is our presentation on Claims Leakage audits that we perform for insurers. Please visit our website if you'd like more information or to see the presentation with narration. Please feel free to contact me if you'd like to discuss or comment. Mark Rayner.
Brian Wurpts explains the Employee Plans Compliance Resolution System (EPCRS) in his article "Operational Failures & Forgiveness." Mychelle Holloway discusses "What's New in ESOP Administration" for 2009.
Managing Costs Related to Increasing Banking RegulationCognizant
With banks' regulatory compliance challenges only increasing, they must find ways to reduce the associated legal costs, such as by using legal process services providers with experience in handling Know Your Customer (KYC), eDiscovery, foreign bank organizations, Deferred Prosecution Agreements (DFAs), non-prosecution agreements (NPAs), the Dodd-Frank Act and much more.
The Shifting Pharmaceutical Industry LandscapePhil Howard
The document discusses key regulatory developments and trends affecting the pharmaceutical industry's financial reporting landscape. It highlights areas of focus for the SEC based on a review of staff comment letters, including revenue recognition, collaboration agreements, acquired IPR&D assets, material patents, and R&D. It also examines common causes of restatements and provides an overview of recent and upcoming actions from standard-setting bodies like the FASB, IASB, and PCAOB.
Addressing international corporate tax evasion an analysis of the oecd acti...Florian Marchal
This presentation aims to describe the issue around the international tax standards which are not adapted to the ongoing changes in the economy, creating loopholes and opportunities for base erosion and profit shifting. Such issue is currently being tackled and is taking place in a context where the OECD established the BEPS action plan.
This work is based around the following research question: Is the BEPS initiative an appropriate approach to harmonize the international tax system and consequently reduce base erosion and profit shifting?
Director: Professor Jean-Pierre De Laet
Assessor and jury president: Professor Pascal Minne
The document discusses regulatory expectations and challenges around complaint handling in the financial services industry. It notes that regulators have increased their focus on complaint handling and found poor standards at many banks. Key challenges for firms include fragmented complaint structures, inconsistent approaches, and disconnects between complaint analysis and resolution of issues. The document provides Ernst & Young's perspective on moving towards leading practices, including enhancing core processes, embedding continuous improvement, and managing complaints within customer relationship strategies.
Companies with a growing globalized workforce may be incurring significant risks in the operation of their compensation programs. Taxing authorities around the world are looking for additional sources of tax revenues by way of underpaid employment taxes, underpaid withholdings, incorrect payroll deductions, and more. As a result, companies are being scrutinized more than ever creating substantial legal and financial risk.
Join us for an exclusive presentation from the world's leading compensation planning & tax experts, Ernst & Young, as they share inside strategies and best practices they have used to help companies around the world save millions in fines, penalties and judgments.
In this exclusive webinar you will learn:
○ How to minimize employment and labor law risks exposing employers to potential underpaid employment taxes, litigation and related settlement costs;
○ How to identify possible underpaid withholding and employer social security taxes, penalties and fines due to payroll non-compliance;
○ How to avoid payroll reporting errors due to mis-alignment with corporate income tax deduction policy for compensation costs.
Restructuring global compensation pay strategies that ignore regional norms and fail in key emerging markets;
This whitepaper looks at the distinctions across the United States, the United Kingdom and Hong Kong, focusing on four areas: regulatory examination and enforcement, correspondent banking, information sharing, and AML technology.
5 Ways To Overcome Compliance Challenges In Financial ServicesNetDimensions
This document discusses ways for financial services companies to overcome compliance challenges. It recommends using a learning management system to: 1) keep employee training records up-to-date to prove due diligence during regulatory audits; 2) manage third-party risk by tracking supplier training; and 3) maintain regular cybersecurity certification of employees to prevent data breaches and resulting costly fines. Maintaining accurate training records through an LMS can help reduce personal liability for compliance failures.
This document contains a presentation on anti-money laundering (AML) compliance. The presentation covers the necessity of AML regulation, money laundering trends, interplay with other compliance risks like FATCA and sanctions, and concludes by emphasizing the importance of cooperation between regulators and financial institutions to ensure effective AML compliance. It discusses key AML principles in Aruba including senior management responsibility, a risk-based approach, know-your-customer procedures, reporting, screening, and compliance monitoring. The presentation also outlines the money laundering process, AML business workflows, effects of non-compliance, and strategic considerations for AML compliance officer reports.
Innovations in Results-Based Financing in the Latin America and Caribbean RegionRBFHealth
Presentations delivered during "Innovations in Results-Based Financing in the Latin America and Caribbean Region" seminar at the World Bank on May 22, 2014.
These slides feature a comparative review of different types of results-based financing schemes in the Latin America and Caribbean region, as well as case studies from selected schemes.
Thompson Ahern-CSCB Trade Compliance Integrity July 2008aMatrixDesign
The document discusses Canada's trade compliance priorities and strategies. It notes that import and export volumes and values are increasing, while non-compliance levels have also increased. The CBSA developed a new, risk-based compliance program to improve compliance through partnerships and a continuum of responses depending on the compliance level, ranging from trade facilitation to penalties. The priorities focus on tariff classification, origin verification, and valuation verification for specific goods based on compliance risks.
In this Webinar attendees discussed and learnt about the changes which impact their audit(s). During this Webinar, we discussed:
1. CMS 2015 Program Audit Protocol changes
2. The importance of a correct universe
3. “Monitoring” is not good enough
4. Beneficiary Investigation Analysis (BIA)
Implementing a Kenyan Credit Information Sharing System: Progress and Challe...PERC
The document summarizes the findings from interviews with Kenyan banks and credit bureaus regarding the implementation of a credit information sharing system in Kenya. Key findings include that banks need clarification on technical requirements like data templates and transmission formats from regulators. Banks are primarily focused on regulatory compliance rather than using credit data for business purposes. Immediate action is needed from regulators and industry to provide standards and guidelines to fully realize the benefits of an information sharing system.
2. 2
Background
Introduced in 2002, AMPS has many ongoing
issues - inconsistent application; too many
contraventions; complex structure.
Need for introduction of risk management
principles to program.
CBSA began a program review in 2006 with a
small team to address those issues – ten
recommendations were then developed and
approved in May 2007.
3. 3
AMPS Review
Guiding Principles
Model that would foster optimal compliance
Corrective approach
Regime that would be simplified, clear, coherent,
appropriate and forward looking
Fairness for all clients, regardless of size, type and mode
Minimal administrative burden for both clients and Agency
Maximum consistency at both regional and national level
AMPS is only one component of the compliance toolkit
4. 4
Consultation Framework
External
BCCC AMPS Sub-Committee working group to examine
issues in detail; 12 formal meetings plus electronic and
teleconference consultations expanded to associates
member groups (approx. 150 traders).
Internal
Regions, at start-up and with proposed changes.
HQ program areas, throughout entire review and
obtained formal agreement with final proposals .
5. 5
Major Changes Proposed
Master Penalty Document (MPD)
• Current contraventions re-organized from 246 to 79
• Collapsed structure is a logical grouping of like penalties
based on risk, for example:
Thirty-two records penalties now five
Eight “Failure to Correct” infractions now one
• Revision of MPD to be placed on CBSA website by spring 2010
Consultations continue to improved clarity and fairness
Reorganized into like categories of accounting, brokers,
couriers, CSA, exports, release, records, reporting,
transport, warehousing and untrue statements
Guidelines updated for clarity with definitions and examples
demonstrating non-compliance
6. 6
Major Changes Proposed (cont’d)
Risk-based Approach
CBSA developed a Penalty Grid based on Treasury Board approach to risk
management to measure harm associated with non-compliance.
Risk-ranking of contraventions is based on a scale of low to very high against
four major criteria of National Security, Health and Safety, Economic, and
International Commitments.
Each cell of the Penalty Grid composed of three escalating penalty levels.
Moderate increase in penalty amount at second and third levels for low and
medium risked groups.
Considerable increase in penalty amount at second and third levels for high and
very high risked groups to reflect more severe impact of these infractions.
7. 7
Very High
5
5A5A 5B5B 5C5C 5D5D
High
4
4A4A 4B4B 4C4C 4D4D
Moderate
3
3A3A 3B3B 3C3C 3D3D
Low
2
2A2A 2B2B 2C2C 2D2D
Very Low
1
1A1A
WarningWarning
$0$0
1B1B
WarningWarning
$0$0
1C1C
WarningWarning
$0$0
1D1D
WarningWarning
$0$0
International
Commitments
A
Economic
B
Health and Safety
C
National Security
D
CRITERIA
IMPACTSCALE
8. 8
Related Penalty Structure Issues (cont’d)
Non-Grid Penalties
Contraventions which do not fit into the
Penalty Grid structure because of their
nature. Included in structure as an appendix.
Penalty escalation not suitable.
Very serious nature of contravention.
9. 9
Major Changes Proposed (cont’d)
Related Penalty Structure Issues
Penalty amounts based on percentage of Value For Duty
will be eliminated in most cases for consistency and
fairness.
Non-Report has been inconsistently applied as materiality
was not clearly defined.
Definition of non-report clarified to improve
consistency in application.
New Penalty Structure to be implemented April 2010.
10. 10
Major Changes Proposed (cont’d)
Thirty day non-escalation of penalty levels
Scheduled to be implemented April 2010
Enhanced appeal process is ongoing
Improved accessibility of correction process
Consultations continue, revision to
stakeholders in November 2009
Training – courses in development this fall
Monitoring and internal/external reporting
Statistics on our website in November 2009
11. 11
Volumetrics Proposal
Large volume clients had requested rebates on
penalties.
Analysis shows that higher volume clients are not
getting a higher proportion of low and medium risk
penalties.
Penalty levels are relatively low and not punitive.
Issue was re-defined as a need to address
clerical/administrative errors; CBSA offers:
Penalty Reduction Agreements (PRA)
Non-escalation of Penalty Level within 30 days
Improved Access to Correction Process
12. 12
Current vs. New Penalty Levels
Calendar Year 2008
-0.8
9.2
8.4
-2
0
2
4
6
8
10
Current New Difference
$Millions
13. 13
Major Changes Proposed (cont’d)
National Review Framework
National Review Framework to ensure consistency and quality
of decisions
Regional Review Committees (RRC) -100% review of all penalties prior
to issue in the post-release environment
Superintendents approving border-related penalties prior to issue and
RRC to review them on a quarterly basis to ensure quality, regional
consistency and to identify training needs.
Semi annual statistical reports sent to CBSA management for
comment and action.
AMPS chapter being written into Trade Verification Manual and
adding AMPS portion to Verification Quality Assurance Reviews
14. 14
Absolute Liability Maintained
Trade urges strict liability, which allows a defence of
due diligence.
Absolute liability: when a contraventions occurs, the
person statutorily responsible is assessed a penalty
irrespective of whether that person took reasonable
care or exercised due diligence to avoid the
contravention.
AMPS is applied as absolute liability. In a self-
assessing and self-reporting regime, this was thought
to be appropriate.
Penalties are set at fair, reasonable and graduated
amounts that are sufficient to remove the economic
benefit of non-compliance or delayed compliance with
the statutory scheme.
15. 15
Third Party Liability
Members of the trade community want
service providers to be penalized for their
errors, without affecting compliance history of
client.
Proposed solutions examined thoroughly but
found they would rely on a weak and
contestable legal base.
Maintain status quo and let market forces
play out.
16. 16
Reason to Believe
Reason to Believe (defined in Memorandum D-11-6-6) is:
– Evident (obvious, apparent) and transparent (clear, self-
explanatory) legislative provisions
– Formal assessment documents such as a determination, re-
determination, further re-determination
– Tribunal and Court decisions
– Information received from exporters and suppliers
– Written communication from the CBSA issued directly to an
importer such as a ruling, Advance Ruling, verification report
– Report resulting from a importer-initiated internal audit or
review
– Knowledge that a good no longer complies with a condition of
relief
17. 17
Implementation Strategy
Phased-in Approach:
Posting of statistical reports on CBSA website: November
2009
Penalty amounts changed, 30-day non-escalation and
guidelines: April 2010
Preparation of communication and training materials: fall and
winter 2009/2010
Begin training on revisions: spring /summer 2010
Revision of MPD to be placed on CBSA website by spring
2010
Penalty collapse: FY 2011-2012
Consultations ongoing with the BCCC AMPS Sub-Committee