REPORTING – DUAL REPORTING AGREEMENT Cal. Code Regs, tit. 8, § 342(a), (d) (2014) – Section 342(d) applied under the stipulated facts: the local medical examiner’s office was authorized to report to the Division on Employer’s behalf, and Employer could be liable for a failure to report or a late report. There was no failure to report an employee’s death in this case, but the report authorized under §342(d) was late. The Board adjusted the penalty accordingly.
