On July 23, 2008, FLA released a report on a Third Party Complaint (3PC) filed by Participating Company PUMA regarding the Taiway Sports Factory in China. The 3PC alleged excessive overtime, failure to pay minimum wage, improper payment of wages, discrimination based on a worker’s provincial origin, retaliation against workers for using grievance procedures, improper contracting, poor and unsafe conditions in dormitories and poor quality of food in the canteen. The 3PC included New York-based NGO China Labor Watch's allegations of a broad range of violations in the factory with respect to wages and benefits, non-discrimination, health and safety, and other code elements. FLA-accredited independent monitor Impactt Ltd. conducted an investigation at the factory and identified a number of issues that required corrective action. Taiway Sports management, with support from PUMA, developed strategies that address each of these issues.