Financial Accountability Handbook

Size: px
Start display at page:

Download "Financial Accountability Handbook"

Transcription

1 Financial Accuntability Handbk >> Vlume 5 Reprting Systems Infrmatin Sheet 5.2 Preparatin f Financial Statements Intrductin The Financial Accuntability Act 2009 (the Act) and the Financial and Perfrmance Management Standard 2009 (the Standard) detail the bligatins that each accuntable fficer and statutry bdy has in the preparatin f the agency s financial statements. This Infrmatin Sheet is intended t assist agencies t meet their bligatins in the preparatin f the statements mandated by the Act, the Standard and ther prescribed requirements. It als incrprates requirements fr the inclusin f the results f cntrlled entities in agency financial statements. Prescribed requirements the Act Sectin 62 f the Act prescribes the requirements fr the preparatin, certificatin and audit f agency financial statements. The Act als requires the financial statements t be included in the annual reprt f the department r statutry bdy. N changes may be made t the financial statements nce they have been certified by the Auditr-General (r delegate) and the statements shwn in the reprt must be exactly as certified and nt abridged r amended in any way when they are reprduced in the annual reprt. Sectin 77 f the Act prescribes that the accuntable fficer must delegate respnsibility fr preparatin f financial statements t the chief finance fficer. Hwever, the accuntable fficer remains accuntable fr the accuracy f thse statements. Prescribed requirements the Standard Part 3 f the Standard cntains detailed requirements with respect t the: preparatin f annual financial statements preparatin f financial statements fr newly frmed agencies preparatin f financial statements fr ablished departments r statutry bdies, and timing fr giving annual financial statements t the Auditr-General. Agencies must prepare their financial statements in accrdance with Australian Accunting Standards (unless a statutry bdy has an apprval frm the Treasurer nt t prepare general purpse financial statements). Departments must cmply with, and statutry bdies must have regard t, the minimum reprting requirements cntained in the Financial Reprting Requirements fr Queensland Gvernment Agencies (FRRs), published by Queensland Treasury. As well as minimum reprting requirements, the FRRs als cntain Accunting Plicy Guidelines and mdel financial statements. Agencies must als cmply with the Nn-Current Asset Plicies fr the Queensland Public Sectr, als published by Queensland Treasury.

2 >> Vlume 5 Reprting Systems IS 5.2 Preparatin f Financial Statements Financial Management Framewrk >> Overview Diagram Annual financial statements Agencies must negtiate a date t give their annual financial statements t the Auditr-General (r delegate). This date must allw the financial statements t be certified by the Auditr-General within tw mnths after the end f the financial year. The Standard prvides fr the Treasurer t extend this date in cnsultatin with the Auditr- General (t a maximum f six mnths after balance date), but nly if a whle-f-gvernment reasn exists which may impact n the financial statement preparatin (fr example, a significant and late machinery f Gvernment change). Financial statements fr newly frmed agencies Sectin 44 f the Standard requires newly frmed agencies t prepare financial statements frm the date f frmatin until the end f the financial year in which the agency was established. If the frmatin date is within fur mnths f the end f the financial year, an apprval can be sught frm the Treasurer fr the financial statements t be prepared frm the frmatin date t the end f financial year fllwing the year in which the agency was established. An apprval will generally nly be given where a small number f immaterial transactins ccurred prir t the end f the first financial year. The relevant Minister is required t table a ntice in Parliament stating that the agency s financial statements fr that perid will be included in the fllwing year s financial statements. Final financial statements fr ablished agencies Sectins 47 and 48 f the Standard detail the requirements fr the preparatin f final financial statements by ablished agencies. Final financial statements must be prepared at the date f ablitin f the agency, being either the gazettal date (department) r repeal date (statutry bdy). Preparatin f final financial statements must have regard t the fllwing: If the financial statements fr the previus financial year have been certified and audited prir t the ablitin date, the final perid will be frm the day immediately after the end date f the previus financial year s financial statements until the ablitin date. If the financial statements fr the previus financial year have nt been certified and audited prir t the ablitin date, the accuntable fficer r statutry bdy has an ptin t have the final perid frm either: the beginning f the previus financial year until ablitin date, r frm the day immediately after the end date f the previus financial year s financial statements until the ablitin date. The final financial statements must be certified by the frmer accuntable fficer and frmer chief finance fficer (departments) r the frmer chairpersn and frmer respnsible persn (statutry bdies). If the persn previusly in ne f these psitins is n lnger available t certify the financial statements, the Treasurer will appint a persn t assume the respnsibility. The frmer accuntable fficer fr an ablished department, r the frmer apprpriate Minister fr an ablished statutry bdy, must give the final financial statements t the Auditr-General by the date agreed between the frmer accuntable fficer / Minister and the Auditr-General. Financial Accuntability Handbk Date Issued: Octber 2013 Page 2 f 5

3 >> Vlume 5 Reprting Systems IS 5.2 Preparatin f Financial Statements Financial Management Framewrk >> Overview Diagram Cnslidatin f cntrlled entities Accunting Plicy Guideline (APG) 10 Cnslidated Financial Statements prvides guidance n the definitin f a cntrlled entity f an agency. Fr public sectr agencies, cntrl may be determined with reference t legislative r executive authrity r administrative arrangements, including whether: Ministerial apprval is required fr the agency s budget the Minister r a central authrity has the pwer t appint and/r remve members f the bard f management Ministerial pwer f cntrl and directin exists, r the State is entitled t receive the residual net assets f the agency in the event it is wund up. Where it is determined that the entity is a cntrlled entity, APG 10 utlines disclsure and cnslidatin requirements that apply t bth the parent and cntrlled entities. Benefits f an effective system f internal cntrls in the preparatin f financial statements Benefits f effective internal cntrls ver the preparatin f financial statements include: Financial statements can be cmpleted n time, are relevant and present a true and fair view f the financial perfrmance and psitin f the agency. Infrmatin in the statements will be understandable t users and cmparable t ther public sectr entities. Vlume 3 f the Financial Accuntability Handbk cntains infrmatin abut the develpment, implementatin and peratin f agency systems f internal cntrls and prcesses. Financial statements preparatin planning The preparatin f annual financial statements requires gd frward planning, effective management f systems and prfessinally qualified and experienced accunting staff. Other key cnsideratins include: Has there been cnsultatin with the finance/audit cmmittee t agree dates t review the financial statements prir t certificatin? Has there been cnsultatin with utsurced service prviders n prcessing, cut ffs and timing requirements fr the preparatin f agency financial statements? Has a financial statement preparatin timetable been prepared and cmmunicated t all relevant staff, including key respnsibilities and cmpletin dates? Critical dates may include: preparatin and analysis f key recnciliatins and cmpletin f stcktakes general ledger cut-ff dates (fr example, fr bank accunts and ther transactinal ledgers) preparatin f a financial statements template (that is, the frmat f the financial statements withut the numbers) preparatin f draft ntes t the financial statements Financial Accuntability Handbk Date Issued: Octber 2013 Page 3 f 5

4 >> Vlume 5 Reprting Systems IS 5.2 Preparatin f Financial Statements Financial Management Framewrk >> Overview Diagram availability f cmpleted draft financial statements fr review date fr certificatin f financial statements audit cmmittee review date, and date fr submissin f draft financial statements t external audit. Have agency staff been made aware f Whle-f-Gvernment reprting requirements prir t cmmencing the preparatin f the agency s financial statements? Have staff been made aware f any changes in the prescribed requirements, t ensure cmpliance with the new requirements? Has cmmunicatin with cntrlled entities detailed their bligatins with respect t cnsistent accunting plicy treatments and dates fr cmpletin and submissin f their financial infrmatin (fr either cnslidatin r nte disclsure purpses)? Have regins been made aware f their respnsibilities in the financial statement preparatin prcess (fr example, undertaking inventry r prperty, plant and equipment stcktakes, and identifying year end accruals)? Have all cntrl and subsidiary ledger accunts been recnciled and recnciling items fllwed up befre end f financial year ledger clsures? Are asset stcktakes, valuatins and impairment assessments scheduled fr cmpletin within reasnable time fr the results t be reviewed and any actin taken? Have significant accunting plicy matters been discussed with external audit t ensure timely reslutin f any issues? Have internal and external audit met and agreed n the wrk t be undertaken, if any, by internal audit in the review f the financial statements? Are regular update meetings planned with external audit t mnitr prgress f the audit and issues arising? Preparatin f detailed wrking papers fr each material accunt balance will assist in a smth audit prcess. The wrking papers shuld reference supprting dcumentatin, such as recnciliatins, results f stcktakes, cnfirmatins frm external parties and infrmatin abut significant assumptins used in the calculatin f balances. The wrking papers shuld als be crss-referenced t the general ledger. Strategies fr earlier financial statement preparatin As mandated in the Standard, agency financial statements must be cmpleted and audited within tw mnths after the end f the financial year. Strategies that can ensure this timeframe is met may include: use f early clse prcedures. This ccurs when an agency clses its ledgers near t but befre the end f the financial year (fr example, at the end f the third quarter, r at the end f the eleventh mnth), and draft financial statements are prepared and a preliminary audit cnducted. This shuld allw the end f year clsure t fcus n subsequent transactin analysis and audit. preparatin f mnthly, quarterly r six-mnth financial statements. By preparing such statements (supprted by apprpriate wrking papers) regularly, agencies have the pprtunity t refine their preparatin prcesses. early preparatin f prfrma financial statements which include all cmparative infrmatin, updated accunting plicy ntes and applicatin f new/amended accunting standards and Queensland Treasury plicies. Financial Accuntability Handbk Date Issued: Octber 2013 Page 4 f 5

5 >> Vlume 5 Reprting Systems IS 5.2 Preparatin f Financial Statements Financial Management Framewrk >> Overview Diagram early reslutin f accunting issues fr all ne-ff, cmplex r significant transactins and changes in accunting plicies r estimatins. recnciliatin and analysis f balance sheet cntrl accunts n a quarterly basis. perfrming regular variance analysis with meaningful explanatins, fr actuals versus riginal budget, and actuals versus previus year s year-t-date actuals. This may assist departments with identifying emerging issues r unusual transactins which need investigatin. regular recnciliatin and review f cntrl and suspense accunts. regular reprting n cntingent assets and liabilities. early cmpletin f all asset (including inventry) stcktakes, including the investigatin f any discrepancies. Service prviders and financial statement preparatin Where agencies utsurce preparatin f their financial statements, the agency shuld cmmunicate early with the prvider t ensure a clear understanding f the extent f wrk required and the timeframes t cmplete the wrk. The agency remains respnsible fr the financial statements, and it is imprtant that a quality assurance prcess be undertaken. Whle-f-Gvernment reprting Fr agencies included in the cnslidated whle-f-gvernment r general gvernment sectr financial statements, the planning prcess utlined abve shuld include reference t the prcesses and key dates fr inputting data int the Tridata system. Infrmatin abut the requirements fr the whle-f-gvernment cnslidated reprting will be released in Treasury Financial Circulars. Further infrmatin (including previus Financial Circulars) is available frm the Tridata intranet website at: Related resurces Australian Accunting Standards Bard Financial Reprting Requirements, Queensland Treasury Nn-Current Asset Plicies fr the Queensland Public Sectr, Queensland Treasury Further infrmatin If yu have any questins cncerning the Financial Accuntability Handbk, please cntact the relevant Business Branch f Treasury fr yur agency. Alternatively, the Financial Management Helpdesk with details f yur query and a respnse will be prvided: Financial Accuntability Handbk Date Issued: Octber 2013 Page 5 f 5

AUDIT AND RISK COMMITTEE TERMS OF REFERENCE

AUDIT AND RISK COMMITTEE TERMS OF REFERENCE AUDIT AND RISK COMMITTEE TERMS OF REFERENCE 1. TITLE OF COMMITTEE Audit and Risk Cmmittee 2. ESTABLISHMENT The Audit and Risk Cmmittee is established under Part 3 Sectin 19(1) f the Charles Darwin University

More information

Audit Committee Charter

Audit Committee Charter Audit Cmmittee Charter Membership The Audit Cmmittee (the "Cmmittee") f the Bard f Directrs (the "Bard") f Philip Mrris Internatinal Inc. (the "Cmpany") shall cnsist f at least three directrs all f whm

More information

MSB FINANCIAL CORP. MILLINGTON BANK AUDIT COMMITTEE CHARTER

MSB FINANCIAL CORP. MILLINGTON BANK AUDIT COMMITTEE CHARTER MSB FINANCIAL CORP. MILLINGTON BANK AUDIT COMMITTEE CHARTER This Audit Cmmittee Charter has been amended as f July 17, 2015. The Audit Cmmittee shall review and reassess this Charter annually and recmmend

More information

10 th May 2010. Dear Peter, Re: Audit Quality in Australia: A Strategic Review

10 th May 2010. Dear Peter, Re: Audit Quality in Australia: A Strategic Review 10 th May 2010 Mr. Peter Levy Audit Quality Strategic Review Crpratins and Financial Services Divisin The Treasury Langtn Crescent PARKES ACT 2600 Dear Peter, Re: Audit Quality in Australia: A Strategic

More information

CASSOWARY COAST REGIONAL COUNCIL POLICY ENTERPRISE RISK MANAGEMENT

CASSOWARY COAST REGIONAL COUNCIL POLICY ENTERPRISE RISK MANAGEMENT CASSOWARY COAST REGIONAL COUNCIL POLICY ENTERPRISE RISK MANAGEMENT Plicy Number: 2.20 1. Authrity Lcal Gvernment Act 2009 Lcal Gvernment Regulatin 2012 AS/NZS ISO 31000-2009 Risk Management Principles

More information

Internal Audit Charter and operating standards

Internal Audit Charter and operating standards Internal Audit Charter and perating standards 2 1 verview This dcument sets ut the basis fr internal audit: (i) the Internal Audit charter, which establishes the framewrk fr Internal Audit; and (ii) hw

More information

We will record and prepare documents based off the information presented

We will record and prepare documents based off the information presented Dear Client: We appreciate the pprtunity f wrking with yu regarding yur Payrll needs. T ensure a cmplete understanding between us, we are setting frth the pertinent infrmatin abut the services that we

More information

Change Management Process For [Project Name]

Change Management Process For [Project Name] Management Prcess Fr [Prject Name] i 1 Intrductin The is fllwed during the Executin phase f the Prject Management Life Cycle, nce the prject has been frmally defined and planned. 1.1 What is a Management

More information

Audit Committee Charter. St Andrew s Insurance (Australia) Pty Ltd St Andrew s Life Insurance Pty Ltd St Andrew s Australia Services Pty Ltd

Audit Committee Charter. St Andrew s Insurance (Australia) Pty Ltd St Andrew s Life Insurance Pty Ltd St Andrew s Australia Services Pty Ltd Audit Cmmittee Charter St Andrew s Insurance (Australia) Pty Ltd St Andrew s Life Insurance Pty Ltd St Andrew s Australia Services Pty Ltd Versin 2.0, 22 February 2016 Apprver Bard f Directrs St Andrew

More information

Sources of Federal Government and Employee Information

Sources of Federal Government and Employee Information Inf Surce Surces f Federal Gvernment and Emplyee Infrmatin Ridley Terminals Inc. TABLE OF CONTENTS General Infrmatin Intrductin t Inf Surce Backgrund Respnsibilities Institutinal Functins, Prgram and Activities

More information

Extended Major Review of Progress for Doctoral Programs

Extended Major Review of Progress for Doctoral Programs Return the cmpleted frm t: Adelaide Graduate Centre Level 6, 115 Grenfell Street SA 5005 Extended Majr Review f Prgress fr Dctral Prgrams Divisin f the Deputy Vice-Chancellr and Vice-President (Research)

More information

INTERNATIONAL STANDARD ON AUDITING 265 COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT CONTENTS

INTERNATIONAL STANDARD ON AUDITING 265 COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT CONTENTS INTERNATIONAL STANDARD ON AUDITING 265 COMMUNICATING DEFICIENCIES IN INTERNAL CONTROL TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT (Effective fr audits f financial statements fr perids beginning n r

More information

Fiscal Operation of Service Centers

Fiscal Operation of Service Centers Oregn University System Fiscal Plicy Manual Fiscal Operatin f Service Centers Sectin: Accunting and Financial Reprting Number: 05.713 Title: Fiscal Operatin f Service Centers Index POLICY.100 POLICY STATEMENT.110

More information

Business Continuity Management Policy

Business Continuity Management Policy Business Cntinuity Management Plicy Versin: 1.0 Last Amendment: Apprved by: Library Cuncil f New Suth Wales Plicy wner/spnsr: Directr, Operatins and Chief Financial Officer Plicy Cntact Officer: Senir

More information

Directives to LHINs in respect of Reporting Requirements under the BPSAA. Issued By Minister of Health and Long-Term Care

Directives to LHINs in respect of Reporting Requirements under the BPSAA. Issued By Minister of Health and Long-Term Care Directives t LHINs in respect f Reprting Requirements under the BPSAA Issued By Minister f Health and Lng-Term Care Effective April 1, 2011 Table f Cntents 1. BACKGROUND... 2 2. REPORT ON THE USE OF CONSULTANTS...

More information

The chief executive officer and the chief finance officer are ex-officio members of the board.

The chief executive officer and the chief finance officer are ex-officio members of the board. DATATEC LIMITED BOARD CHARTER / TERMS OF REFERENCE 1. CONSTITUTION The primary bjective f the Cmpany s Bard Charter is t set ut the rle and respnsibilities f the Bard f Directrs ( the Bard ) as well as

More information

RATIONALE TERMS OF REFERENCE FOR THE QUALITY COMMITTEE UNDER THE EXCELLENT CARE FOR ALL ACT. Authority

RATIONALE TERMS OF REFERENCE FOR THE QUALITY COMMITTEE UNDER THE EXCELLENT CARE FOR ALL ACT. Authority RATIONALE With the intrductin f the Excellent Care fr All Act, hspital bards must nw have a quality cmmittee that reprts t the bard. The template prvides sample terms f references fr rganizatins t adapt

More information

UNIVERSITY OF CALIFORNIA MERCED PERFORMANCE MANAGEMENT GUIDELINES

UNIVERSITY OF CALIFORNIA MERCED PERFORMANCE MANAGEMENT GUIDELINES UNIVERSITY OF CALIFORNIA MERCED PERFORMANCE MANAGEMENT GUIDELINES REFERENCES AND RELATED POLICIES A. UC PPSM 2 -Definitin f Terms B. UC PPSM 12 -Nndiscriminatin in Emplyment C. UC PPSM 14 -Affirmative

More information

CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF UPLAND SOFTWARE, INC.

CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF UPLAND SOFTWARE, INC. CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF UPLAND SOFTWARE, INC. PURPOSE The purpse f the Cmpensatin Cmmittee f the Bard f Directrs (the Bard ) f Upland Sftware, Inc. (the Cmpany

More information

FINANCIAL SERVICES FLASH REPORT

FINANCIAL SERVICES FLASH REPORT FINANCIAL SERVICES FLASH REPORT Draft Regulatry Cmpliance Management Guideline Released by the Office f the Superintendent f Financial Institutins May 5, 2014 On April 30, 2014, the Office f the Superintendent

More information

National Australia Bank Limited Group Disclosure & External Communications Policy

National Australia Bank Limited Group Disclosure & External Communications Policy Natinal Australia Bank Limited Grup Disclsure & External Cmmunicatins Plicy Grup Disclsure & External Cmmunicatins Plicy Page 2 f 7 Grup Disclsure & External Cmmunicatins Plicy ( the Plicy ) 1. Overview

More information

.100 POLICY STATEMENT

.100 POLICY STATEMENT Treasury Management Operatins Sectin: Treasury Management Number: 105.100 Title: Treasury Management Operatins POLICY Index.100 POLICY STATEMENT.110 POLICY RATIONALE.120 AUTHORITY.130 APPROVAL AND EFFECTIVE

More information

7 October 2011. Re: Themed Inspection into Third Party Personal Injury Claims. Dear

7 October 2011. Re: Themed Inspection into Third Party Personal Injury Claims. Dear 7 Octber 2011 Re: Themed Inspectin int Third Party Persnal Injury Claims Dear During 2011 the Central Bank f Ireland ( Central Bank ) undertk a themed inspectin prject in relatin t the prcessing f third

More information

Resource Management Guide No. 413. The banking of cash by Commonwealth entities

Resource Management Guide No. 413. The banking of cash by Commonwealth entities Resurce Management Guide N. 413 entities JUNE 2014 Cmmnwealth f Australia 2014 ISBN: 978-1-922096-55-5 (Online) With the exceptin f the Cmmnwealth Cat f Arms and where therwise nted, all material presented

More information

Malpractice and Maladministration Policy

Malpractice and Maladministration Policy TR340 Malpractice and Maladministratin Plicy This plicy aims t: Define malpractice and maladministratin in the cntext f CIM/CAM studying members, Accredited study centres (ASCs), examinatin centres, invigilatrs

More information

Waitemata District Health Board, 15 Shea Terrace, Takapuna

Waitemata District Health Board, 15 Shea Terrace, Takapuna Date: Octber 2015 Jb Title: Quality and Audit Manager Department: Planning, Funding and Outcmes Unit Lcatin: Waitemata District Health Bard, 15 Shea Terrace, Takapuna Reprting t: Directr Funding Direct

More information

BLUE RIDGE COMMUNITY AND TECHNICAL COLLEGE BOARD OF GOVERNORS

BLUE RIDGE COMMUNITY AND TECHNICAL COLLEGE BOARD OF GOVERNORS BLUE RIDGE COMMUNITY AND TECHNICAL COLLEGE BOARD OF GOVERNORS SERIES: 1 General Rules RULE: 17.1 Recrd Retentin Scpe: The purpse f this rule is t establish the systematic review, retentin and destructin

More information

Directives to Hospitals in respect of Reporting Requirements under the BPSAA

Directives to Hospitals in respect of Reporting Requirements under the BPSAA DRAFT Directives t Hspitals in respect f Reprting Requirements under the BPSAA Issued By Minister f Health and Lng-Term Care Effective April 1, 2011 DRAFT March 28, 2011 Table f Cntents 1. BACKGROUND...

More information

General Records Authority 33. Accredited Training

General Records Authority 33. Accredited Training General Recrds Authrity 33 2012/00579704 Accredited Training February 2013 This is an accurate reprductin f the authrised recrds authrity cntent, created fr accessibility purpses CONTENTS INTRODUCTION

More information

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management

Communicating Deficiencies in Internal Control to Those Charged with Governance and Management Internatinal Auditing and Assurance Standards Bard ISA 265 April 2009 Internatinal Standard n Auditing Cmmunicating Deficiencies in Internal Cntrl t Thse Charged with Gvernance and Management Internatinal

More information

ES PROCEDURES FOR OVERPAYMENT RECOVERY

ES PROCEDURES FOR OVERPAYMENT RECOVERY ES PROCEDURES FOR OVERPAYMENT RECOVERY Effective: 7/1/2012 Respnsible Office: Emplyee Services (ES) Apprved: ES Directr Applicatin: All Emplyees f the University f Clrad Plicy The University f Clrad will

More information

NEW YORK STATE DEPARTMENT OF HEALTH BUREAU OF DENTAL HEALTH SCHOOL-BASED HEALTH CENTER DENTAL PROGRAM PERFORMANCE EFFECTIVENESS REVIEW TOOL (PERT)

NEW YORK STATE DEPARTMENT OF HEALTH BUREAU OF DENTAL HEALTH SCHOOL-BASED HEALTH CENTER DENTAL PROGRAM PERFORMANCE EFFECTIVENESS REVIEW TOOL (PERT) NEW YORK STATE DEPARTMENT OF HEALTH BUREAU OF DENTAL HEALTH SCHOOL-BASED HEALTH CENTER DENTAL PROGRAM PERFORMANCE EFFECTIVENESS REVIEW TOOL (PERT) March 1, 2007 TABLE OF CONTENTS SECTION I: INTRODUCTION

More information

This report provides Members with an update on of the financial performance of the Corporation s managed IS service contract with Agilisys Ltd.

This report provides Members with an update on of the financial performance of the Corporation s managed IS service contract with Agilisys Ltd. Cmmittee: Date(s): Infrmatin Systems Sub Cmmittee 11 th March 2015 Subject: Agilisys Managed Service Financial Reprt Reprt f: Chamberlain Summary Public Fr Infrmatin This reprt prvides Members with an

More information

January 2016. tpp 16-01. Establishing and Monitoring the Performance of NSW Government Residual Entities. Policy & Guidelines Paper

January 2016. tpp 16-01. Establishing and Monitoring the Performance of NSW Government Residual Entities. Policy & Guidelines Paper January 2016 tpp 16-01 Establishing and Mnitring the Perfrmance f NSW Gvernment Residual Entities Plicy & Guidelines Paper Gvernance Framewrk applying t NSW Gvernment Residual Entities Preface Fllwing

More information

Request for Resume (RFR) CATS II Master Contract. All Master Contract Provisions Apply

Request for Resume (RFR) CATS II Master Contract. All Master Contract Provisions Apply Sectin 1 General Infrmatin RFR Number: (Reference BPO Number) Functinal Area (Enter One Only) F50B3400026 7 Infrmatin System Security Labr Categry A single supprt resurce may be engaged fr a perid nt t

More information

Heythrop College Disciplinary Procedure for Support Staff

Heythrop College Disciplinary Procedure for Support Staff Heythrp Cllege Disciplinary Prcedure fr Supprt Staff Intrductin 1. This prcedural dcument des nt apply t thse academic-related staff wh are mentined in the Cllege s Ordinance, namely the Librarian and

More information

THE CITY UNIVERSITY OF NEW YORK IDENTITY THEFT PREVENTION PROGRAM

THE CITY UNIVERSITY OF NEW YORK IDENTITY THEFT PREVENTION PROGRAM THE CITY UNIVERSITY OF NEW YORK IDENTITY THEFT PREVENTION PROGRAM 1. Prgram Adptin The City University f New Yrk (the "University") develped this Identity Theft Preventin Prgram (the "Prgram") pursuant

More information

[Preliminary] Staff Publication

[Preliminary] Staff Publication [Preliminary] Staff Publicatin Addressing Disclsures in the Audit f Financial Statements 1. This [preliminary] 1 dcument highlights matters that may be f relevance fr auditrs when addressing disclsures

More information

There are a number of themed areas for which the Council has responsibility, and each of these is likely to generate debts of a specific type:

There are a number of themed areas for which the Council has responsibility, and each of these is likely to generate debts of a specific type: Wiltshire Cuncil Crprate Debt Recvery Plicy: 29102010 WILTSHIRE COUNCIL CORPORATE DEBT RECOVERY POLICY 1. Intrductin The Cuncil raises a significant prprtin f its ttal incmes thrugh lcal taxes and charges,

More information

Chris Chiron, Interim Senior Director, Employee & Management Relations Jessica Moore, Senior Director, Classification & Compensation

Chris Chiron, Interim Senior Director, Employee & Management Relations Jessica Moore, Senior Director, Classification & Compensation TO: FROM: HR Officers & Human Resurces Representatives Chris Chirn, Interim Senir Directr, Emplyee & Management Relatins Jessica Mre, Senir Directr, Classificatin & Cmpensatin DATE: May 26, 2015 RE: Annual

More information

CHANGE MANAGEMENT STANDARD

CHANGE MANAGEMENT STANDARD The electrnic versin is current, r when printed and stamped with the green cntrlled dcument stamp. All ther cpies are uncntrlled. DOCUMENT INFORMATION Descriptin Dcument Owner This standard utlines the

More information

Loss Share Data Specifications Change Management Plan

Loss Share Data Specifications Change Management Plan Lss Share Data Specificatins Change Management Plan Last Updated: 2/27/2013 Table f Cntents I. Purpse... 3 II. Change Management Apprach... 3 III. Categries f Revisins... 4 IV. Help and Supprt... 6 Lss

More information

explaining in an open, transparent and accessible way how the University will treat students who have outstanding debt owed to the University.

explaining in an open, transparent and accessible way how the University will treat students who have outstanding debt owed to the University. University f Stirling Student Payment Plicy 1. Intrductin This dcument sets ut the University s plicy in relatin t the cllectin f student fees and charges payable t the University by current and frmer

More information

BIBH Duty Statements and Governance chart reviewed and approved April 2014. BIBH Executive Governance & Management Arrangements

BIBH Duty Statements and Governance chart reviewed and approved April 2014. BIBH Executive Governance & Management Arrangements BIBH Duty Statements and Gvernance chart reviewed and apprved April 2014 BIBH Executive Gvernance & Management Arrangements BIBH COMMITTEE CEO - Paul O Cnnell Executive Secretary - Brian Firth Executive

More information

THIRD PARTY PROCUREMENT PROCEDURES

THIRD PARTY PROCUREMENT PROCEDURES ADDENDUM #1 THIRD PARTY PROCUREMENT PROCEDURES NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS TRANSPORTATION DEPARTMENT JUNE 2011 OVERVIEW These prcedures establish standards and guidelines fr the Nrth Central

More information

CLEARANCE REVIEWS FOR STUDENT RESTRICTION ISSUES OTHER THAN ACADEMIC PROGRESS

CLEARANCE REVIEWS FOR STUDENT RESTRICTION ISSUES OTHER THAN ACADEMIC PROGRESS CLEARANCE REVIEWS FOR STUDENT RESTRICTION ISSUES OTHER THAN ACADEMIC PROGRESS Only the Ministry f Training, Clleges & Universities can cnsider clearance reviews fr mst ther student restrictin issues. These

More information

Employee Benefits Liability Policy

Employee Benefits Liability Policy Plicy 10/3084 part 3 Emplyee Benefits Liability Plicy Summary Publicatin Date March 2015 Review Date March 2016 Related Legislatin/Applicable Sectin f Legislatin Related Plicies, Prcedures, Guidelines,

More information

WHAT YOU NEED TO KNOW ABOUT. Protecting your Privacy

WHAT YOU NEED TO KNOW ABOUT. Protecting your Privacy WHAT YOU NEED TO KNOW ABOUT Prtecting yur Privacy YOUR PRIVACY IS OUR PRIORITY Credit unins have a histry f respecting the privacy f ur members and custmers. Yur Bard f Directrs has adpted the Credit Unin

More information

Systems Support - Extended

Systems Support - Extended 1 General Overview This is a Service Level Agreement ( SLA ) between and the Enterprise Windws Services t dcument: The technlgy services the Enterprise Windws Services prvides t the custmer. The targets

More information

CMS Eligibility Requirements Checklist for MSSP ACO Participation

CMS Eligibility Requirements Checklist for MSSP ACO Participation ATTACHMENT 1 CMS Eligibility Requirements Checklist fr MSSP ACO Participatin 1. General Eligibility Requirements ACO participants wrk tgether t manage and crdinate care fr Medicare fee-fr-service beneficiaries.

More information

Corporate Standards for data quality and the collation of data for external presentation

Corporate Standards for data quality and the collation of data for external presentation The University f Kent Crprate Standards fr data quality and the cllatin f data fr external presentatin This paper intrduces a set f standards with the aim f safeguarding the University s psitin in published

More information

Welcome to CNIPS Training: CACFP Claim Entry

Welcome to CNIPS Training: CACFP Claim Entry Welcme t CNIPS Training: CACFP Claim Entry General Cmments frm SCN CACFP claiming begins with submissin f the Octber claim due by Nvember 15, 2012. Timelines/Due Dates With CNIPS, SCN will cntinue t enfrce

More information

SECTION 5: EVALUATION METHODOLOGY

SECTION 5: EVALUATION METHODOLOGY SECTION 5: EVALUATION METHODOLOGY The State f Oklahma will cnduct a cmprehensive, fair, and impartial evaluatin f bids received in respnse t this ITB. Technical and Cst Bids will be evaluated and scred

More information

Privacy Policy. The Central Equity Group understands how highly people value the protection of their privacy.

Privacy Policy. The Central Equity Group understands how highly people value the protection of their privacy. Privacy Plicy The Central Equity Grup understands hw highly peple value the prtectin f their privacy. Fr that reasn, the Central Equity Grup takes particular care in dealing with any persnal and sensitive

More information

Guidelines for Custodians

Guidelines for Custodians Guidelines fr Custdians t assess cmpliance with the Persnal Health Infrmatin Privacy and Access Act (PHIPAA) This dcument is designed t help custdians evaluate readiness fr cmpliance with PHIPAA and t

More information

Multi-Year Accessibility Policy and Plan for NSF Canada and NSF International Strategic Registrations Canada Company, 2014-2021

Multi-Year Accessibility Policy and Plan for NSF Canada and NSF International Strategic Registrations Canada Company, 2014-2021 Multi-Year Accessibility Plicy and Plan fr NSF Canada and NSF Internatinal Strategic Registratins Canada Cmpany, 2014-2021 This 2014-21 accessibility plan utlines the plicies and actins that NSF Canada

More information

CUSTOMER SERVICE CHARTER

CUSTOMER SERVICE CHARTER CUSTOMER SERVICE CHARTER LAST REVIEW September 2010 Plicy 1.6 NEXT REVIEW September 2012 MINUTE REF GF74/5-10 POLICY STATEMENT: 1.1 We are cmmitted t the timely, efficient, and cnsistent delivery f a range

More information

TITLE: RECORDS AND INFORMATION MANAGEMENT POLICY

TITLE: RECORDS AND INFORMATION MANAGEMENT POLICY TITLE: RECORDS AND INFORMATION MANAGEMENT POLICY REFERENCE NUMBER: 14/103368 RESPONSIBLE DEPARTMENT: Crprate Services APPLICABLE LEGISLATION: State Recrds Act 1997 Lcal Gvernment Act 1999 Crpratins Act

More information

Presentation: The Demise of SAS 70 - What s Next?

Presentation: The Demise of SAS 70 - What s Next? Presentatin: The Demise f SAS 70 - What s Next? September 15, 2011 1 Presenters: Jeffrey Ziplw - Partner BlumShapir Jennifer Gerasimv Senir Manager Delitte. SAS 70 Backgrund and Overview Purpse f a SAS

More information

Major Review of Progress for Masters by Research Programs

Major Review of Progress for Masters by Research Programs Return the cmpleted frm t the Adelaide Graduate Centre Level 6, 115 Grenfell Street SA 5005 Majr Review f Prgress fr Masters by Research Prgrams Divisin f the Deputy Vice-Chancellr and VicePresident (Research)

More information

FAYETTEVILLE STATE UNIVERSITY

FAYETTEVILLE STATE UNIVERSITY FAYETTEVILLE STATE UNIVERSITY IDENTITY THEFT PREVENTION (RED FLAGS RULE) Authrity: Categry: Issued by the Fayetteville State University Bard f Trustees. University-Wide Applies t: Administratrs Faculty

More information

Doctoral Framework Guidelines

Doctoral Framework Guidelines Dctral Framewrk Guidelines UTS Framewrk fr Dctral Educatin UTS Business Schl Higher Degree Research 1. Intrductin The UTS Framewrk fr Dctral Educatin is a UTS-wide initiative directed twards imprving the

More information

Moderation. This process is outlined in further detail in section 4 of this policy and process document.

Moderation. This process is outlined in further detail in section 4 of this policy and process document. Brunel University Exchange Prgramme Plicy and Prcess 1. Apprval f Prpsed Exchange Prgrammes Apprval f a prpsed exchange prgramme is a three-stage prcess: 1.1 Stage 1 Strategic Apprval Strategic Apprval

More information

Training & Assessment Strategy Policy Procedure

Training & Assessment Strategy Policy Procedure 1.0 Purpse The purpse f this plicy and prcedure utline the methdlgy t develp training and assessment strategies, implementing a cmprehensive training and assessment strategy, and t ensure that all training

More information

Connecticut State Department of Education 2014-15 School Health Services Information Survey

Connecticut State Department of Education 2014-15 School Health Services Information Survey Cnnecticut State Department f Educatin 2014-15 Schl Health Services Infrmatin Survey General Directins fr Cmpletin by Schl Nurse Crdinatr/Supervisr This Schl Health Services Infrmatin Survey was designed

More information

CROPREDY SURGERY Dr J Wright & Dr B Tucker

CROPREDY SURGERY Dr J Wright & Dr B Tucker CROPREDY SURGERY Dr J Wright & Dr B Tucker POLICY - COMPLAINTS Intrductin The bjectives f the cmplaints plicy are as fllws. Any cmplaint is dealt with in an effective and timely manner The cmplainant is

More information

Bill Payment Agreement & Disclosures

Bill Payment Agreement & Disclosures Bill Payment Agreement & Disclsures Welcme t Online Banking Bill Payment Service. Use f the Bill Payment Service indicates acceptance f terms and cnditins set frth in the Online Banking Agreement & Disclsures

More information

FINANCIAL OPTIONS. 2. For non-insured patients, payment is due on the day of service.

FINANCIAL OPTIONS. 2. For non-insured patients, payment is due on the day of service. FINANCIAL OPTIONS 1. Fr thse patients wh carry dental insurance, all c-payments are due n date f service. We will file yur claim as a service t yu, and will d ur very best t maximize yur benefits. We accept

More information

NAIC Replacement Requirements For Certain Life Insurance Policies And Annuity Contracts

NAIC Replacement Requirements For Certain Life Insurance Policies And Annuity Contracts NAIC Replacement Requirements Fr Certain Life Insurance Plicies And Annuity Cntracts Duties f Prducers If a transactin invlves a replacement, the prducer must leave with the applicant, at the time an applicatin

More information

San Diego One-Stop Career Center Network PY 2011/2012 Revised June 2011

San Diego One-Stop Career Center Network PY 2011/2012 Revised June 2011 San Dieg One-Stp Career Center Netwrk PY 2011/2012 Revised June 2011 ADULT AND DISLOCATED WORKER PERFORMANCE POLICY 1. WIA requires a cmprehensive accuntability system t determine the effectiveness f services

More information

nbn is committed to identifying hazards, preventing workplace accidents and minimising dangerous health safety and environment incidents.

nbn is committed to identifying hazards, preventing workplace accidents and minimising dangerous health safety and environment incidents. Incident & Hazard Reprting Overview At nbn we are safe, disciplined and reliable. nbn is cmmitted t preventing injury, illness and envirnmental harm by prviding a safe and healthy wrking envirnment fr

More information

VALLEYVIEW AUTOMATED PAYROLL SYSTEM

VALLEYVIEW AUTOMATED PAYROLL SYSTEM VALLEYVIEW AUTOMATED PAYROLL SYSTEM ValleyView has purchased and custmised an autmated system t manage their payrll. This system is knwn as ValleyView Autmated Payrll System (VAPS). VAPS is used t recrd

More information

- Upfront fee of $ + GST - Ongoing fee commencing immediately after plan implementation of $20.00 + GST per fortnight.

- Upfront fee of $ + GST - Ongoing fee commencing immediately after plan implementation of $20.00 + GST per fortnight. Cntract f engagement This cntract f engagement is between FSB 4 Financial Limited (the adviser) and (the client). Purpse This cntract establishes the relatinship between the adviser and the client relating

More information

GREEN MOUNTAIN ENERGY COMPANY

GREEN MOUNTAIN ENERGY COMPANY GREEN MOUNTAIN ENERGY COMPANY INDEPENDENT ACCOUNTANT S REPORT ON APPLYING AGREED-UPON PROCEDURES DECEMBER 31, 2012 INDEPENDENT ACCOUNTANT S REPORT ON APPLYING AGREED-UPON PROCEDURES T Green Muntain Energy

More information

Issuing of qualifications and statement of attainment Policy and Procedures Version: 3.0 Last Modified: 1 March 2015

Issuing of qualifications and statement of attainment Policy and Procedures Version: 3.0 Last Modified: 1 March 2015 Issuing f qualificatins and statement f attainment Plicy and Prcedures Versin: 3.0 Last Mdified: 1 March 2015 Purpse ANC issues AQF certificatin dcumentatin nly t a learner whm it has assessed as meeting

More information

Symantec User Authentication Service Level Agreement

Symantec User Authentication Service Level Agreement Symantec User Authenticatin Service Level Agreement Overview and Scpe This Symantec User Authenticatin service level agreement ( SLA ) applies t Symantec User Authenticatin prducts/services, such as Managed

More information

Information Services Hosting Arrangements

Information Services Hosting Arrangements Infrmatin Services Hsting Arrangements Purpse The purpse f this service is t prvide secure, supprted, and reasnably accessible cmputing envirnments fr departments at DePaul that are in need f server-based

More information

RUTGERS POLICY. Responsible Executive: Vice President for Information Technology and Chief Information Officer

RUTGERS POLICY. Responsible Executive: Vice President for Information Technology and Chief Information Officer RUTGERS POLICY Sectin: 70.1.1 Sectin Title: Infrmatin Technlgy Plicy Name: Acceptable Use Plicy fr Infrmatin Technlgy Resurces Frmerly Bk: N/A Apprval Authrity: Senir Vice President fr Administratin Respnsible

More information

TrustED Briefing Series:

TrustED Briefing Series: TrustED Briefing Series: Since 2001, TrustCC has prvided IT audits and security assessments t hundreds f financial institutins thrugh ut the United States. Our TrustED Briefing Series are white papers

More information

Corporate Credit Card Policy

Corporate Credit Card Policy Plicy N: 13 Crprate Credit Card Plicy CONTROL: Plicy Type: Authrised by: Head f Pwer: Financial Cuncil Nt Applicable Respnsible Officer: Crprate and Cmmunity Manager Respnsibilities: Review and implement

More information

Business Plan 2014-15

Business Plan 2014-15 Cmmissin fr Lcal Administratin in England Business Plan 2014-15 All Business Plan activity is linked t ur fur Strategic Objectives LGO Business Plan 2014-2015 v web 3 Page 1 descriptin 1. Prvide a cmplaints

More information

If the CAP is acceptable, the serious deficiency determination for the provider is temporarily deferred.

If the CAP is acceptable, the serious deficiency determination for the provider is temporarily deferred. Pat McCrry Gvernr Sent Via Email TO: FROM: Nrth Carlina Department f Health and Human Services Divisin f Public Health May 12.2014 Spnsring Organizatins f Day Care Hmes Arnette Cwan, MS, RD, LDN Supervisr,

More information

Handling professional conduct complaints against doctors

Handling professional conduct complaints against doctors Handling prfessinal cnduct cmplaints against dctrs Handling prfessinal cnduct cmplaints against dctrs Handling prfessinal cnduct cmplaints against dctrs Avant supprts: à a natinally cnsistent apprach t

More information

Satisfactory Academic Progress Policy

Satisfactory Academic Progress Policy Satisfactry Academic Prgress Plicy Lakeview Cllege f Nursing (LCN) awards the Bachelr f Science in Nursing degree upn recmmendatin by the faculty and presentatin t the Bard f Directrs after the student

More information

U. S. Department of Housing and Urban Development Washington, D.C. 20410-8000. December 20, 2000

U. S. Department of Housing and Urban Development Washington, D.C. 20410-8000. December 20, 2000 U. S. Department f Husing and Urban Develpment Washingtn, D.C. 20410-8000 December 20, 2000 OFFICE OF THE ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER MORTGAGEE LETTER 00-46 TO: ALL APPROVED

More information

Public consultation paper

Public consultation paper Public cnsultatin paper Nvember 2012 Public cnsultatin n guidelines fr prfessinal indemnity insurance arrangements fr nurses and nurse practitiners. Please prvide feedback by email t: nmbafeedback@ahpra.gv.au

More information

Investment Adviser Switch Workshop

Investment Adviser Switch Workshop Investment Adviser Switch Wrkshp Investment Adviser Registratin, Renewal, Amendment And Pst-Registratin Requirements Presented by Office f the Attrney General Maryland Divisin f Securities 1 Registratin

More information

17 Construction environmental management plan (CEMP)

17 Construction environmental management plan (CEMP) 17 Cnstructin envirnmental management plan (CEMP) Bur Happld Cntents 17 Cnstructin Envirnmental Management Plan (CEMP) 17-1 17.1 Intrductin 17-1 17.2 Intrductin t EMS 17-1 17.2.1 Plicy 17-2 17.2.2 Planning

More information

All Harvard University schools, tubs, local units, Affiliate Institutions, Allied Institutions and University-wide Initiatives.

All Harvard University schools, tubs, local units, Affiliate Institutions, Allied Institutions and University-wide Initiatives. HARVARD UNIVERSITY FINANCIAL POLICY INDEPENDENT CONTRACTOR CLASSIFICATION Plicy Title: Independent Cntractr Respnsible Office: ERP and UFS Effective Date: Octber 4, 2000 Revisin Date: May 12, 2009 Plicy

More information

Hearing Loss Regulations Vendor information pack

Hearing Loss Regulations Vendor information pack Hearing Lss Regulatins Vendr infrmatin pack Nvember 2010 Implementing the Accident Cmpensatin (Apprtining Entitlements fr Hearing Lss) Regulatins 2010 The Minister fr ACC, the Hn. Dr Nick Smith, has annunced

More information

Planning & Delivering Safe Work Railway Contractors Certificate Non Training Services v1.2. Keith Miller & Rebecca Pears

Planning & Delivering Safe Work Railway Contractors Certificate Non Training Services v1.2. Keith Miller & Rebecca Pears Planning & Delivering Safe Wrk Railway Cntractrs Certificate Nn Training Services v1.2 Keith Miller & Rebecca Pears Planning & Delivering Safe Wrk Backgrund / Histry Intrductin f Safe Wrk Leader Intrductin

More information

Johnston Public Schools Special Education Procedural Manual. IEP Overview

Johnston Public Schools Special Education Procedural Manual. IEP Overview Jhnstn Public Schls Special Educatin Prcedural Manual IEP Overview Definitin The Individualized Educatin Prgram (IEP) is a written plan fr the apprpriate educatin f students with disabilities. It is a

More information

Commission for Ethical Standards in Public Life in Scotland

Commission for Ethical Standards in Public Life in Scotland Cmmissin fr Ethical Standards in Public Life in Sctland REPORT TO PARLIAMENT Laid befre the Scttish Parliament by the Public Appintments Cmmissiner fr Sctland in pursuance f Sectin 2(8) a f the Public

More information

University of Texas at Dallas Policy for Accepting Credit Card and Electronic Payments

University of Texas at Dallas Policy for Accepting Credit Card and Electronic Payments University f Texas at Dallas Plicy fr Accepting Credit Card and Electrnic Payments Cntents: Purpse Applicability Plicy Statement Respnsibilities f a Merchant Department Prcess t Becme a Merchant Department

More information

INSURANCE COMPANIES. Purushottam Nyati February 21, 2015

INSURANCE COMPANIES. Purushottam Nyati February 21, 2015 MAJOR ISSUES IN AUDIT OF LIFE INSURANCE COMPANIES Purushttam Nyati February 21, 2015 PRESENTATION PATH Unique features f Life Insurance Cmpanies Significant Audit Areas/Financial Statement Areas Key cnsideratin

More information

Human Resources Policy pol-020

Human Resources Policy pol-020 Human Resurces Plicy pl-020 Versin: 2.00 Last amendment: Jul 2014 Next Review: Jul 2017 Apprved By: Cuncil Date: 04 May 2005 Cntact Officer: Directr, Office f Human Resurce Services INTRODUCTION The University

More information

DATE APPROVED March 2011. Version Date Comments / Changes 1.0 March 2011 Initial policy released

DATE APPROVED March 2011. Version Date Comments / Changes 1.0 March 2011 Initial policy released Page 1 f 11 APPROVED (S) REVISED / REVIEWED SUMMARY Versin Date Cmments / Changes 1.0 Initial plicy released 1. PURPOSE OF THIS POLICY T define the purpses fr which Crprate Purchase Cards are t be used

More information

Better Practice Guide Financial Considerations for Government use of Cloud Computing

Better Practice Guide Financial Considerations for Government use of Cloud Computing Better Practice Guide Financial Cnsideratins fr Gvernment use f Clud Cmputing Nvember 2011 Intrductin Many Australian Gvernment agencies are in the prcess f cnsidering the adptin f clud-based slutins.

More information

Hampton Roads Orthopaedics & Sports Medicine. Notice of Privacy Practices

Hampton Roads Orthopaedics & Sports Medicine. Notice of Privacy Practices This is being prvided t yu as a requirement f the privacy regulatins issued under the Health Insurance Prtability and Accuntability Act f 1996 (HIPAA). This ntice describes hw HROSM may use and disclse

More information