Respondent was engaged in trenching and excavation work at the time of the inspection commenced on April 30, 2021, at Respondent’s worksite located at 1105 W. Busse Ave., Mount Prospect, Illinois . As a result of the inspection, the Occupational Safety Health Administration (OSHA) issued Respondent a Citation and Notification of Penalty containing one item classified as a serious citation and proposed a penalty of $1985.00 (Citation). Ex. C-1. Respondent timely contested the Citation by filing a Notice of Contest. This case was designated as a simplified proceedings case. The Commission has adopted Rules for Simplified Proceedings, which apply in this case. See Subpart M of 29 C.F.R. Part 2200 (29 C.F.R. §§ 2200.200 – 2200.211). The trial was held under the Simplified Proceedings rules, where the “Judge will receive oral, physical, or documentary evidence that is not irrelevant, unduly repetitious or unreliable. Testimony will be given under oath or affirmation.” 29 C.F.R. § 2200.209(c). Since the Federal Rules of Evidence did not apply in this simplified proceeding , see id., hearsay is admissible, “[p]rovided it is relevant and material,” and under certain circumstances, “can constitute substantial evidence.” Bobo v. United States Dept. of Agriculture, 52 F.3d 1406, 1414 (6th Cir.1995) (citation omitted).