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1
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SEC ADMINISTRATIVE PROCEEDING
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EXTRACTED KEY WORDS
DELAWARE VALLEY ALLEGHENY EXCHANGE ACT ACCOUNTING DEBT RESERVE COMMISSION FINANCIAL STATEMENTS NET INCOME SECURITIES DISCLOSURE REPORT HOSPITALS CEASE-AND-DESIST ORDER FINDINGS PURSUANT OVERSTATEMENT OBLIGATED GROUPS UNITED STATES ALLEGHENY HEALTH LOCKHART TRUSTS CONSOLIDATED FINANCIAL STATEMENTS SUBSIDIARIES GRADUATE HOSPITALS BALANCE SHEET ORDER INSTITUTING SENIOR MANAGEMENT AUDITED FINANCIAL STATEMENTS DEBT RESERVE SHORTFALL MISCLASSIFICATION GAAP |
UNITED STATES OF AMERICA
Before the
SECURITIES AND EXCHANGE COMMISSION
SECURITIES EXCHANGE ACT OF 1934
Release No. 42992 / June 30, 2000
ACCOUNTING AND AUDITING ENFORCEMENT
Release No. 1283 / June 30, 2000
ADMINISTRATIVE PROCEEDING
File No. 3-10245
_________________________________________________________________
In the Matter of
Allegheny Health, Education
and Research Foundation,
Respondent.
_________________________________________________________________
ORDER INSTITUTING
CEASE-AND-DESIST
PROCEEDINGS, MAKING
FINDINGS, AND IMPOSING
CEASE-AND-DESIST ORDER
I.
The Securities and Exchange Commission deems it appropriate that
cease-and-desist proceedings be instituted pursuant to Section 21C of
the Securities Exchange Act of 1934 ("Exchange Act") against Allegheny
Health, Education and Research Foundation ("AHERF").
II.
In anticipation of the institution of these proceedings, AHERF has
submitted an Offer of Settlement that the Commission has determined to
accept. Solely for the purpose of these proceedings, and any other
proceedings brought by or on behalf of the Commission or in which the
Commission is a party, AHERF, without admitting or denying the
findings contained herein, except that it admits to the jurisdiction
of the Commission over it and over the subject matter of these
proceedings, consents to the entry of the findings and the issuance of
this Order Instituting Cease-and-Desist Proceedings, Making Findings,
and Imposing Cease-And-Desist Order.
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