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19 Cards in this Set

  • Front
  • Back
Under the FICA an employer can be held liable for penalties both for
failure t supply taxpayer ID number as well as for failure to make timely FICA deposits.
The National Labor Relations Act (NLRA) originally was adopted to give workers the right to bargain collectively for ___________
wages and other terms ( sick pay, vacation pay)
Most of Environmental activities are ___________ regulated
Federally
Under the Clean Water Act, a permit is req. to
discharged pollutants into any water source.
Under the Employee Retirement Income Security Act of 1974 ERISA ________ and __________ are regulated by the state
Employee vesting and plan funding
Under the Resource Conservation and Recovery Act the EPA is empowered to ________
Identify and list hazardous wastes
Ordering the responsible party to clean up a hazardous wast site,
Identifying US sites where hazardous waste has been spilled,
creating a fund to clean up hazardous waste sites are all components of the and
rank US hazardous waste sites based on severity of risk
CERCLA also known as Superfund
Individuals who are ___________
are specifically excluded as a disability.
Individuals with alcohol abuse problems and AIDS - are not.
currently using illegal drugs
As the environmental audit program evolves, the emphasis moves from identifying problems to ________ and to _____
1. determining compliance status
2, to assessing the effectiveness of the environmental management control system.
Unemployment compensation insurance and
workers' compensation insurance are part of the payroll tax expenses of the
employer.
The federal statute which deals with such things as minimum wage and mandatory overtime for work over 40 hours in a week is the
Fair Labor Standard Act
The ________________ has the authority to enforce compliance with Gov standards
Environmental Protection Agency
The internal control questionnaire is ideally used in the what stage of audit planning?
in the preliminary
Which items should be reviewed at the end of each environmental audit?
Completion and quality of working papers
FUTA returns must be filed if the employer had ____________ or _____________
at least one employee during at least 20 weeks OR
paid wages of $1500 or more in any calendar QUARTER
Workers compensation is a ___________ system.
STRICT LIABILITY ( no fault)
EPA is empowered to __________ and NOT to
1. to develop standards for management of hazardous wastes
2. rank US hazardous waste sites based on severity of risk
Under the Clean Water Act, a permit is required to __________
discharge pollutants from any point source into navigable waters
Taxes payable under the Federal Unemployment Tax Act (FUTA) are deductible by _______
employer as a business expense for Fed. income tax