The SEC issued an order instituting settled administrative proceedings against Layne Christensen Company (“Layne Christensen”), a water management, construction, and drilling concern based in Texas. The SEC charged the Company with violating the anti-bribery, books and records, and internal controls provisions of the FCPA by making improper payments to foreign officials in several African countries, typically through subsidiaries in Africa and Australia, in exchange for reducing its tax and customs liabilities and to obtain border entry for its equipment and employees. Layne Christensen Co., Exchange Act Release No. 73,437(Oct. 27, 2014). Layne Christensen self-reported its misconduct and cooperated extensively with the SEC’s investigation, including providing the SEC with real-time reports of its internal investigation, producing English translations of foreign-language documents, and making foreign witnesses available for interviews. Layne Christensen settled the charges for more than $5 million without admitting or denying the SEC’s findings, which included the conclusion that it had received approximately $3.9 million in improper benefits. The settlement also requires Layne Christensen to report to the SEC on the status of its remediation and compliance efforts for a period of two years.