In 2015 OAK carried out a comprehensive survey of the quality of external audit reports and found a high error rate. It subsequently issued a draft directive laying down requirements for auditors, which the cabinet noted was strongly criticised by associations and authorities.The government was subsequently commissioned to check whether OAK’s directive was in line with its legal authority and to potentially consider adjustments. Today’s report is the outcome of that review process.It reaching its conclusions the government also had the input of an opinion from an independent expert, Thomas Gächter of the University of Zurich, although it effectively disagreed with his view that OAK should be denied any authority to give instructions to auditors.If the supervisor were only permitted to issue recommendations, it would ultimately not be able to fulfil its task of making sure that the occupational pension system as a whole was functioning reliably, according to the government.However, the statutory authority to issue directives only applied to those that were needed for quality assurance, it noted in its report. It did not extend to issuing stipulations relating to the admission of auditors, which was the responsibility of the federal audit supervisor.The audit authority has previously warned about weaknesses in the auditing of the country’s pension funds. The Swiss federal pensions regulator “exceeded its legal authority” when it proposed requirements that related to the admission of external auditors of occupational pension funds, according to the country’s government.Although the Oberaufsichtskommission (OAK BV) was allowed to issue certain technical instructions to pension fund auditors as part of its statutory mandate, the introduction of a special permit for examining pension funds was a matter for lawmakers, the federal council said in a report published today.However, it was in agreement with the OAK that there were issues that need to be addressed with regard to the auditing of occupational pension funds, as previously outlined by the regulator.The cabinet had therefore instructed the federal department for internal affairs to weigh possible legislative steps, including whether the federal audit supervisory authority should be assigned sole responsibility for admitting and supervising auditors of occupational pension funds.
It never fails — every season, things get weird in the fantasy playoffs. 2018’s opening round didn’t disappoint, with a load of vultured touchdowns, wacky plays, and, of course, injuries. The former shouldn’t influence your roster moves too much this week (outside of late-week free agent adds), but the latter has a big effect on the top Week 15 fantasy waiver wire pickups. Both LeSean McCoy and Isaiah Crowell exited the Jets-Bills game early, paving the way for handcuffs Chris Ivory and Elijah McGuire to provide fantasy football owners with start ’em, sit ’em decisions in the semifinals they never expected to have to make. (Much like fantasy owners never expected to care about Justin Jackson, who’s only relevant because of a late-game injury to Austin Ekeler…who only matters because of a Melvin Gordon injury.)There aren’t a ton of “game-changers” like last week on our full free agent list, but there are some interesting TE and D/ST streamers, as well as a few bench RB and WR options who could come in handy if you find yourself in a late-week bind like Odell Beckham Jr. owners were in this week. The potential defense pickups are especially important, as this isn’t a particularly strong week at the position. Those streamers can be found at the end of this list. If you’re worried about weather or just someone with way too much time on your hands, you can check out our Week 15 kicker rankings. WEEK 15 DFS CASH LINEUPS: Yahoo | FanDuel | DraftKingsVernon Davis, TE, Redskins. Jordan Reed suffered a foot injury against the Giants, and it’s possible he will miss time. Davis will be the new top TE in Washington, and he had four catches for 31 yards against the Giants. He should have a chance to produce against a mediocre Jaguars defense that has struggled against TEs in the recent weeks. The only concern is whether Josh Johnson will be able to continue playing at a solid level, as he did in relief of Mark Sanchez. But either way, Davis should still soak up some targets.For more waiver /free agent options, including QB, WR, TE, and D/ST streamers, check out our full Week 15 list. MORE: Full Week 15 waiver wire list | RB handcuff chartAt this point in the season, there’s little point in saving your waiver claims. Sure, something big might happen next week, but if you’re smart and planning ahead, you should be prepared either way (i.e. have your starting RBs handcuffed). Whether you actually need McGuire or Ivory (or possibly Jackson, who’s available in 45 percent of Yahoo leagues) or you just want to keep them off someone else’s team, you might as well grab them and add to your depth. Week 15 Rankings:Quarterback | Running Back | Wide Receiver | Tight End | D/ST | KickerTop fantasy football waiver wire pickups for Week 15Unless otherwise noted, only players owned in fewer than 50 percent of Yahoo leagues considered.Chris Ivory, RB, Bills. Ivory took over in Week 14 after LeSean McCoy exited early due to a hamstring injury. The veteran backup managed 42 yards on 12 carries, ceding some running work to WR Isaiah McKenzie (four carries, 22 yards, TD) and Marcus Murphy (4-10). If McCoy is out next week — a likely scenario — Ivory would handle the bulk of the carries against a decent-but-vulnerable Lions run defense. He’s performed well as a fill-in this year, totaling 107 yards on 19 touches in Week 11 and 126 yards on 23 touches in Week 3. A Week 16 matchup against New England isn’t as appealing, but Ivory would be in play as a potential RB2/high-end FLEX in the fantasy semifinals.WEEK 15 PPR RANKINGS: Running back | Wide receiver | Tight endElijah McGuire, RB, Jets. Isaiah Crowell was “questionable” leading up to Week 14 because of an ailing toe, and he didn’t get more than two carries in Sunday’s game against the Bills before aggravating the injury. McGuire took over as New York’s primary back, rushing 17 times for 60 yards and a score while adding another 23 yards on three receptions. It seems unlikely Crowell will be ready for next Saturday’s game against the Texans, putting McGuire in prime position to pay off as a low-end RB2/high-end FLEX, especially in PPR leagues. Trenton Cannon, who vultured a four-yard score on one of his five carries last week, will also be involved, but McGuire noticeably dominated touches and targets against the Bills. The Jets have another decent matchup in Week 16 (vs. GB), so McGuire could have multi-week value.MORE WEEK 15: Full waiver list Damien Williams, RB, Chiefs. Don’t be confused — Spencer Ware is still the lead back for the Chiefs. He had 20 touches and 129 total yards in Week 14 against the Ravens, but it was Williams who scored two TDs — one on the ground, one through the air. For the game, Williams had eight carries for 14 yards and 24 yards on five receptions (six targets). You obviously can’t count on the scores every week, but it’s clear Williams is a legitimate part of the Chiefs offense. He could produce in PPR leagues next Thursday against the Chargers and in Week 16 against Seattle, but either way, he’s a must-have handcuff.DaeSean Hamilton, WR, Broncos. Hamilton, a rookie out of Penn State, took advantage of Emmanuel Sanders’ injury in Week 14 after struggling to stay healthy early in the season. He tied for the team-lead with nine targets and converted them into seven catches for 47 yards and a TD. Hamilton should continue to see a volume of opportunities and has inside-outside versatility. With two great matchups on tap with the Browns and Raiders in the last two weeks of the season, Hamilton is worth a flier as a potential FLEX, though it’s tough to say if there’s much difference between him and fellow rookie Tim Patrick (6-64, eight targets).