PREFACE. Comptroller General of the United States. Page i
|
|
- Myles Phillips
- 8 years ago
- Views:
Transcription
1 - I
2 PREFACE T he (+nera Accounting Office (GAO) has ong beieved that the federa government urgenty needs to improve the financia information on which it bases many important decisions. To run our compex government effectivey, both the Congress and the executive branch need sound automated accounting and financia management systems. Major upgrading of antiquated systems is required to achieve this, and resources wi need to be committed to the task. We are pubishing this brief booket to describe in pain Engish some critica aspects of accounting and financia management systems deveopment in order to inform the Congress and others with a stake in improving government management. This booket is based on our experience in reviewing systems deveopment projects. We gratefuy acknowedge aso the suggestions and contributions of many federa and private-sector professionas with expertise in deveoping these systems. -- I 1 Comptroer Genera of the United States Page i.
3 CONTENTS - Preface Introduction 1 The Overa Pan :3 Management Commitment 1 Contracting Process *E Basic Features ti Systems Methodoogy -i Target Dates Functiona Requirements Documentation 11 Up-to-Date Technoogy Equipment Acquisition 1% 12 i. Training Independent Testing L ) System Operation 13 Quaity Assurance Review 15 Page iii
4 INTRODLJCTION Many federa accounting and fmancia management systems must be redesigned to give the executive branch and the Congress the financia information they need to make effective decisions in the compex environment of the 1980 s and 1990 s. Many federa systems aso require modernization to take advantage of today s communication and data processing technoogy. Automated accounting and financia management systems must meet management needs as we as a variety of agency standards. GAO issues standards for accounting and financia reporting as we as for interna contros. The Office of Management and Budget (OMB) has issued guidance on financia management systems and interna contros, whie both OMB and the Genera Services Administration have pubished directives on managing information resources. Treasury aso has requirements that significanty affect systems deveopment. In addition, federa systems are subject to the Nationa Bureau of Standards information processing technica standards. -- I I -1. t A decision to undertake a major systems redesign, acquisition, or improvement project cannot be taken ighty. Beyond its deveopmenta cost, a systems project wi disrupt norma activities with a host of attendant probems. Whie many difficuties can be anticipated, no systems project proceeds exacty as originay panned, nor wi it be free of unexpected probems. Managing any major project requires shrewd panning and thorough consideration of technica matters. It aso demands an abiity to dea with the unexpected and a mechanism to sove probems. Page 1
5 What foows is a straightforward discussion of 14 major factors that are often critica to the success of major systems projects. This booket speaks to a genera audience, describing major eements of these projects in pain Engish. It is not a technica document, nor can it repace the forma systems methodoogies that project managers and systems professionas must use J Page 2
6 Individua systems projects must be panned and carried out with an agency s overa systems pan in mind. Such a pan ensures that an agency s systems can efficienty meet management s current needs for sound fmancia information yet provide for future expansion. It can aso ensure compatibiity between equipment and systems, prevent dupication by different systems in coecting and producing information, and ceary define the rationae and scope of individua projects. The pan can hep resove difficut choices such as whether to deveop customized software or to adapt off-the-shef products. It estabishes target deadines for projects and their major phases, identifies the necessary resources, and designates someone who wi be responsibe for each part of the pan. A successfu overa pan must win top management support and receive consistent direction. One effective way to accompish this is by estabishing an Automated Data Processing (ADP) steering committee composed of top managers who know the agency s information needs. The chief ADP officia often serves as an advisor, whie the committee oversees pan deveopment and approves the fma version as we as prioritizing individua projects within the overa pan. Reguar meetings hep the committee monitor progress against the pan and provide occasions to reevauate and update the pan as needed. --, I. - I Page 3
7 Management Commitment Management must agree that a project is needed and accept its goas. Management must aso be wiing to appy the skis of the agency s top manageria and technica peope, pus other resources as needed, for a project s successfu competion. This commitment incudes ensuring participation by a staff members who wi use the system or whose work wi be affected by the project. Assigning a strong project manager with the skis necessary to carry out the project is + important to the credibiity of management s commitment. / Strong management support, incuding adequate resources, is vita. For accountabiity and timey i competion, management needs to maintain continuity among the peope assigned to manage and hep with a project. Peope who are knowedgeabe about requirements must be accessibe as the project moves aong. When a contractor is used, management too often beieves that, once the contract is et, everything is under contro. In reaity, a compex system requires major effort from interna staff. Financia managers, users, and others must spend considerabe time away from their norma duties to communicate their detaied operating requirements to the contractor. Interna staff members must forgo other projects to monitor and review the contractor s work, and management must prepare for this. Page 4
8 Contracting Process Agencies often contract with private-sector consuting firms for systems acquisition and deveopment services. Such contracting is a highy technica, compex process with many possibe pitfas. A wide variety of aws, reguations. and ega decisions must be we-known to the peope invoved in contracting. They must aso determine the most appropriate type of contract for the situation (for exampe, fured price or costpus-fixed-fee), ensure that contract specifications are sufficienty detaied to adequatey describe the work, and exercise carefu judgement in evauating bids. In-depth examination of these considerations is beyond the scope of this booket. The importance of having skied, competent peope carry out the contracting function, however, is abundanty cear. Many agencies, especiay the smaer ones, do not have the necessary expertise m-house. The Genera Services Administration has staff speciaists who can hep in these situations. Page 5
9 Rxsic~ Ft~tituws Accounting and financia management officias shoud ensure that panned automated systems incude such essentia features as: a comprehensive set of automated interna contros to ensure the accuracy and reiabiity of in formation in fies and reports, and to prevent or discourage fraud; contros to guarantee the security of equipment, programs, and fies as we as the privacy of records on individuas; audit trais aowing transactions to be traced from reports to their originators; automated genera edger and reporting modues, where reevant, to aid in producing basic financia reports; appropriate sets of automated subsidiary edgers, such as an accounts payabe edger and an accounts receivabe edger; fexibe inquiry capabiity to aid in meeting nonrecurring needs for information; one-time-ony recording of transactions; automated matching of reated transactions (for exampe, matching disbursements with reated payabes); and adequate manua procedures, since not a transactions wi be automaticay entered and amost a wi require some manua work. In other words, not everything wi or shoud be comput- erized-some things wi be done by peope. A good systems project must dea with manua as we as automated processes. -- I - -- k Page 6
10 Systems Methodoogy A proven systems methodoogy is a major too in deveoping highquaity individua systems. A systems methodoogy is a forma, structured approach to systems deveopment that outines and describes sequentiay and in substantia technica depth a phases, tasks, and considerations that systems deveopers beieve are necessary for a successfu project. A methodoogy constructs a framework for ensuring that each deveopment phase is carefuy panned, controed, and approved; that it compies with standards; that it is adequatey documented; and that it is staffed by competent peope. Most consuting firms, as we as severa major federa departments and agencies, have deveoped or adopted a systems methodoogy for their projects. GAO beieves that a systems methodoogy, to be fuy effective, shoud take into account a critica factors in this booket. Often a new system is thought of as ready to pug in and operate immediatey-ike a new typewriter or teephone. In reaity, compex systems rarey operate on a turn-key basis. It is true that use or adaption of ADP programs successfuy deveoped and used by other agencies, programs in the pubic domain, and off-theshef programs increasingy can streamine and reduce the cost of systems deveopment and acquisition. Even where such programs are used, however, intensive m-house knowedge and invovement are required. Instaing the system is ony part of what is invoved. Many other aspects must be panned, budgeted, or acquired. These incude the organization and skius mix needed to operate and maintain the system, adequate space and faciities for the staff and equipment, faciity security, empoyee recruitment and training, and Page 7
11 conversion to the new system. An effective systems methodoogy heps determine these needs and how to meet them. An effective methodoogy wi ensure that massive and compex projects are carried out segment by segment. This is done by deveoping successivey-rather than concurrenty-each defined segment of the tota system. Each competed segment is fuy tested, operating satisfactoriy, and integrated with earier segments before the project proceeds to another segment. Whie the successive approach is idea, for a variety of practica reasons it may be necessary to overap some segments deveopment. The steering committee must then be especiay carefu that the overa effort is effectivey managed and coordinated and that overapping segments are we integrated. 7- r -.- J Page 8
12 Target Dates Target dates for competing projects or phases are difficut to estimate accuratey for compex systems projects. The projects typicay require frustrating and amost interminabe backtracking, furing, adjusting, testing, and retesting to get things to work as they shoud. Schedues tend to be optimistic, sometimes because workers may te top management what they think it wants to hear. Reguar written progress reports shoud be required. Target dates set at the beginning of a project shoud be as reaistic as possibe; variances from eary projections wi sti occur. As the project proceeds and a greater understanding of its scope and compexity evoves, target dates shoud become more precise and reiabe. Management can then take firmer contro. When target dates are changed within reason, everyone from top management down must be patient. The key point is that target dates shoud be estabished and variances anayzed, whie management acts firmy but fairy to dea with sippage and deays. -- -i! -L- -- J i- - Page 9
13 Functiona Requirements The functiona requirements document serves as the bueprint for ater phases of a systems project. It describes the accounting and fmancia management jobs the system is to perform, the agency s information requirements, the operating environment, and a pan for deveoping the necessary computer programs. It is very important that this document be sufficienty detaied to prevent misunderstandings about aims and expectations, for expensive changes may otherwise fo- w ow. The document must be carefuy deveoped, 7 reviewed, and approved before starting the detaied design., The functiona requirements document serves as 1...! a bridge between management s information needs and the system s technica design. An inadequate document can, in the end, produce a poor system. - 1 The study of functiona requirements is often the most difficut part of a project. It asks that speciaists in three discipines-management, accounting, and systems anaysis-communicate effectivey with each other. Managers, accountants, and users at a eves, who have detaied understanding of the agency s accounting processes and reporting needs, must be avaiabe on a priority basis to work aong with the systems anaysts to estabish systems requirements and prepare the functiona requirements document. Users requirements must be communicated fuy and effectivey to the anaysts. Design cannot proceed untii the requirements document is reviewed and approved by the organization s top management. Page 10
14 Documentation Systems designs must be adequatey documented. No matter how we and carefuy a system is designed, it is of itte vaue if inadequatey documented. Users cannot be expected to know and remember everything they might possiby need to know to use, operate, and maintain a compex system. Users and operators must often refer to the documentation, which describes in detai how information passes into and through a system, as we as the system s products. When revising a system, anaysts and programmers aso have to rey on comprehensive technica information about the programs and their interreationships. Fu documentation heps in training new staff members, too. An adequate set of documentation incudes: user manuas for those who use the system s products or enter transactions, as we as for auditors and others who check operations for correctness; 0 an operations manua for computer operators; and system, subsystem, and program technica specifications and program istings for the staff who must make needed changes. -1._ _ k Page 11
15 Up-to-Date Technoogy Equipment Acquisition Systems deveopment and improvement projects shoud make optima use of proven technoogynot just in hardware but in software engineering and deveopment. Senior management and fmancia officias cannot be expected to be technoogica experts, but they shoud try to gain some awareness of recent innovations that might improve their systems. This does not mean appying state-of-the-art technoogy as an end in itsef, but using this technoogy wherever it can improve \Y- -_ accounting and financia management cost- 1 effectivey. A we-articuated overa pan, wisey monitored by the ADP steering committee, can prevent a I- -.\ major probem GAO has noticed in recent years: overoptimism about present technoogy. Often projects promise a things to a peope by attempting to produce one data base that incudes - ) everything you ever wanted to know about an agency or an activity, avaiabe at the press of a button. Overy ambitious projects invariaby encounter serious management and technica probems that cannot be resoved. The successfu project of coossa scope has been a rare exception. Equipment shoud not be acquired before system requirements are ceary specified, for this has often ed to waste and systems faiure. Sometimes systems are designed to operate on existing equipment. This is appropriate if management s information needs are not compromised to accommodate the equipment. Any successfu system, incuding its equipment, is driven by management s information needs and the overa costs and benefits invoved. Page 12
16 Training Independent Testing The importance of training cannot be overstated. Three primary groups need it: the system s information users, accountants, and system operators. Besides being necessary for operating and using the system, effective training can greaty reduce the tension often associated with major changes in the workpace. Some peope s jobs wi be changed, and sometimes it is impossibe to know in advance whose and to what extent. Training, counseing, and famiiarity with the system can greaty smooth the transition and minimize resistance to change. Training is aso important to ensure that system outputs are propery used and to avoid the natura tendency of peope to keep their od systems rather than to rey on the new. The purpose of acceptance testing is to make certain before accepting and pacing the system in operation that it performs as designed. It is important that acceptance testing be panned and performed by a group independent of the deveoper. For compex systems, acceptance testing is a very forma process. A test pan identifies the documentation, equipment, and software needed for the tests. It aso describes test methodoogy, test contros, and tests to be performed. Probems are noted in a forma test anaysis report, and retesting continues unti a probems have been satisfactoriy resoved I.! Page 13
17 System (peration An agency shoud not try to pace any new systern in operation unti a significant probems identified by testing have been corrected. Otherwise, day-to-day operations wi encounter major probems. In such cases, transactions must be continuay reentered, reports wi be ate or unusabe, staff members may revert to manua processes or od systems, and deep mistrust of the new system can deveop. Commony, systems are impemented too hastiy in an attempt to meet infexibe or unreaistic target dates. On the other hand, trying to eiminate a potentia impementation probems is equay unreaistic. Some unanticipated probems wi aways occur, and provision needs to be made for resoving these probems as they arise. Sometimes, in converting from one system to another, agencies operate both od and new systems concurrenty unti the new system operates satisfactoriy. This approach, known as parae conversion, is not aways necessary and, in fact, has drawbacks; the decision to run parae is important. Parae conversion may sometimes be appropriate for high-risk systems where costy probems wi be created if the new system fais. Disadvantages of parae conversion incude additiona costs as we as disruption of everyday activities. It aso burdens the operationa peope who must enter records into two systems, then review and compare two sets of output reports. -- Page 14
18 Quaity Assurante Review Finay, in ong-term projects, objectivity often gives way in the face of day-to-day pressures to get the job done. A fresh ook by someone who has technica knowedge but is not cose to the project can be hepfu in spotting probem areas, omissions, or even better ways of accompishing the system s tasks. The independent reviewer shoud use a checkist to consider and document a reevant points. Typicay, the reviewer shoud be equa to or higher in rank than the project manager and must be abe to exercise independent judgment, simiar to that of an inspector genera. The reviewer shoud try to make constructive recommendations for resoving any probem he or she finds. Large-scae financia management systems deveopment projects, besides costing a great dea, pace tremendous demands on agency management and staff. Many factors such as the 14 we have discussed can, if not propery addressed, prove major roadbocks to a project s success. GAO beieves, however, that competent, aert, and informed agency management can effectivey anticipate these factors. We are confident that the cost and human demands of modernizing our accounting and financia management systems wi be repaid many tunes over by progress in managing our federa government s financiaf affairs. Page 15
19 Requests for copies of (x) reports shoud be sent to: I S, Genera Accounting Office Post Office Box 6015 Gaithersburg, Maryand Teephone 20% The fust five copies of each report are free. Additiona copies are $2.00 each. -1 There is a 25% discount on orders for 100 or more copies maied to a singe address. Orders must be prepaid by cash or by check or money order made out to the Superintendent of Documents. )
Internal Control. Guidance for Directors on the Combined Code
Interna Contro Guidance for Directors on the Combined Code ISBN 1 84152 010 1 Pubished by The Institute of Chartered Accountants in Engand & Waes Chartered Accountants Ha PO Box 433 Moorgate Pace London
More information3.3 SOFTWARE RISK MANAGEMENT (SRM)
93 3.3 SOFTWARE RISK MANAGEMENT (SRM) Fig. 3.2 SRM is a process buit in five steps. The steps are: Identify Anayse Pan Track Resove The process is continuous in nature and handed dynamicay throughout ifecyce
More informationAustralian Bureau of Statistics Management of Business Providers
Purpose Austraian Bureau of Statistics Management of Business Providers 1 The principa objective of the Austraian Bureau of Statistics (ABS) in respect of business providers is to impose the owest oad
More informationLeadership & Management Certificate Programs
MANAGEMENT CONCEPTS Leadership & Management Certificate Programs Programs to deveop expertise in: Anaytics // Leadership // Professiona Skis // Supervision ENROLL TODAY! Contract oder Contract GS-02F-0010J
More informationHuman Capital & Human Resources Certificate Programs
MANAGEMENT CONCEPTS Human Capita & Human Resources Certificate Programs Programs to deveop functiona and strategic skis in: Human Capita // Human Resources ENROLL TODAY! Contract Hoder Contract GS-02F-0010J
More informationTeamwork. Abstract. 2.1 Overview
2 Teamwork Abstract This chapter presents one of the basic eements of software projects teamwork. It addresses how to buid teams in a way that promotes team members accountabiity and responsibiity, and
More informationBusiness Banking. A guide for franchises
Business Banking A guide for franchises Hep with your franchise business, right on your doorstep A true understanding of the needs of your business: that s what makes RBS the right choice for financia
More informationLearning from evaluations Processes and instruments used by GIZ as a learning organisation and their contribution to interorganisational learning
Monitoring and Evauation Unit Learning from evauations Processes and instruments used by GIZ as a earning organisation and their contribution to interorganisationa earning Contents 1.3Learning from evauations
More informationSELECTING THE SUITABLE ERP SYSTEM: A FUZZY AHP APPROACH. Ufuk Cebeci
SELECTING THE SUITABLE ERP SYSTEM: A FUZZY AHP APPROACH Ufuk Cebeci Department of Industria Engineering, Istanbu Technica University, Macka, Istanbu, Turkey - ufuk_cebeci@yahoo.com Abstract An Enterprise
More informationRicoh Legal. ediscovery and Document Solutions. Powerful document services provide your best defense.
Ricoh Lega ediscovery and Document Soutions Powerfu document services provide your best defense. Our peope have aways been at the heart of our vaue proposition: our experience in your industry, commitment
More informationVital Steps. A cooperative feasibility study guide. U.S. Department of Agriculture Rural Business-Cooperative Service Service Report 58
Vita Steps A cooperative feasibiity study guide U.S. Department of Agricuture Rura Business-Cooperative Service Service Report 58 Abstract This guide provides rura residents with information about cooperative
More informationOrder-to-Cash Processes
TMI170 ING info pat 2:Info pat.qxt 01/12/2008 09:25 Page 1 Section Two: Order-to-Cash Processes Gregory Cronie, Head Saes, Payments and Cash Management, ING O rder-to-cash and purchase-topay processes
More informationBite-Size Steps to ITIL Success
7 Bite-Size Steps to ITIL Success Pus making a Business Case for ITIL! Do you want to impement ITIL but don t know where to start? 7 Bite-Size Steps to ITIL Success can hep you to decide whether ITIL can
More informationSTRATEGIC PLAN 2012-2016
STRATEGIC PLAN 2012-2016 CIT Bishopstown CIT Cork Schoo of Music CIT Crawford Coege of Art & Design Nationa Maritime Coege of Ireand Our Institute STRATEGIC PLAN 2012-2016 Cork Institute of Technoogy (CIT)
More informationOverview of Health and Safety in China
Overview of Heath and Safety in China Hongyuan Wei 1, Leping Dang 1, and Mark Hoye 2 1 Schoo of Chemica Engineering, Tianjin University, Tianjin 300072, P R China, E-mai: david.wei@tju.edu.cn 2 AstraZeneca
More informationICAP CREDIT RISK SERVICES. Your Business Partner
ICAP CREDIT RISK SERVICES Your Business Partner ABOUT ICAP GROUP ICAP Group with 56 miion revenues for 2008 and 1,000 empoyees- is the argest Business Services Group in Greece. In addition to its Greek
More informationl l ll l l Exploding the Myths about DETC Accreditation A Primer for Students
Expoding the Myths about DETC Accreditation A Primer for Students Distance Education and Training Counci Expoding the Myths about DETC Accreditation: A Primer for Students Prospective distance education
More informationMICROSOFT DYNAMICS CRM
biztech TM MICROSOFT DYNAMICS CRM Experienced professionas, proven toos and methodoogies, tempates, acceerators and vertica specific soutions maximizing the vaue of your Customer Reationships Competency
More informationDOING BUSINESS WITH THE REGION OF PEEL A GUIDE FOR NEW AND CURRENT VENDORS
DOING BUSINESS WITH THE REGION OF PEEL A GUIDE FOR NEW AND CURRENT VENDORS TABLE OF CONTENTS INTRODUCTION... 1 GOVERNANCE... 1 COMMONLY PURCHASED GOODS AND SERVICES... 1 HOW TO REGISTER YOUR COMPANY...
More informationNetwork/Communicational Vulnerability
Automated teer machines (ATMs) are a part of most of our ives. The major appea of these machines is convenience The ATM environment is changing and that change has serious ramifications for the security
More informationIT Governance Principles & Key Metrics
IT Governance Principes & Key Metrics Smawood Maike & Associates, Inc. 9393 W. 110th Street 51 Corporate Woods, Suite 500 Overand Park, KS 66210 Office: 913-451-6790 Good governance processes that moves
More informationCERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY. Course Offered By: Indian Environmental Society
CERTIFICATE COURSE ON CLIMATE CHANGE AND SUSTAINABILITY Course Offered By: Indian Environmenta Society INTRODUCTION The Indian Environmenta Society (IES) a dynamic and fexibe organization with a goba vision
More informationFederal Financial Management Certificate Program
MANAGEMENT CONCEPTS Federa Financia Management Certificate Program Training to hep you achieve the highest eve performance in: Accounting // Auditing // Budgeting // Financia Management ENROLL TODAY! Contract
More informationDECEMBER 2008. Good practice contract management framework
DECEMBER 2008 Good practice contract management framework The Nationa Audit Office scrutinises pubic spending on behaf of Pariament. The Comptroer and Auditor Genera, Tim Burr, is an Officer of the House
More informationBusiness schools are the academic setting where. The current crisis has highlighted the need to redefine the role of senior managers in organizations.
c r o s os r oi a d s REDISCOVERING THE ROLE OF BUSINESS SCHOOLS The current crisis has highighted the need to redefine the roe of senior managers in organizations. JORDI CANALS Professor and Dean, IESE
More informationIntroduction the pressure for efficiency the Estates opportunity
Heathy Savings? A study of the proportion of NHS Trusts with an in-house Buidings Repair and Maintenance workforce, and a discussion of eary experiences of Suppies efficiency initiatives Management Summary
More informationRicoh Healthcare. Process Optimized. Healthcare Simplified.
Ricoh Heathcare Process Optimized. Heathcare Simpified. Rather than a destination that concudes with the eimination of a paper, the Paperess Maturity Roadmap is a continuous journey to strategicay remove
More informationPreschool Services Under IDEA
Preschoo Services Under IDEA W e don t usuay think of Specific Learning Disabiities in connection with chidren beow schoo age. When we think about chidren age birth to six, we think first of their earning
More informationGerman Auditors and Tax Advisors for foreign clients
München Regensburg Dachau German Auditors and Tax Advisors for foreign cients Economy Finance Financia Reports Taxes Strategies München Regensburg Dachau SH+C has focussed on consuting foreign cients with
More informationThe BBC s management of its Digital Media Initiative
The BBC s management of its Digita Media Initiative Report by the Comptroer and Auditor Genera presented to the BBC Trust s Finance and Compiance Committee, 13 January 2011 Department for Cuture, Media
More informationRAVE NOTICES FOR OUR CEO AND PRINCIPAL CONSULTANT
1 RAVE NOTICES FOR OUR CEO AND PRINCIPAL CONSULTANT CONTENTS Company Profie 1 Mission Statement 2 How We Differ from Others 3 Our Consuting and Training Services 4 CEO and Principa Consutant 5 Our Approach
More information8x8 Webinar: Prepare Now to Survive a Disaster
8x8 Webinar: Prepare Now to Survive a Disaster Later January 23, 2013 2009 NASDAQ-LISTED: EGHT The materias presented in the webinar provided by 8x8, Inc. are intended to provide genera information on
More informationWHITE PAPER BEsT PRAcTIcEs: PusHIng ExcEl BEyond ITs limits WITH InfoRmATIon optimization
Best Practices: Pushing Exce Beyond Its Limits with Information Optimization WHITE Best Practices: Pushing Exce Beyond Its Limits with Information Optimization Executive Overview Microsoft Exce is the
More informationProfessional Kingston
Professiona Kingston Organisationa and workforce deveopment soutions n Facuty of Business and Law Aways improving 0/1 Contents Wecome 2 Why Kingston? 4 Course portfoio 6 Course detais 8 Work-based earning
More informationA Description of the California Partnership for Long-Term Care Prepared by the California Department of Health Care Services
2012 Before You Buy A Description of the Caifornia Partnership for Long-Term Care Prepared by the Caifornia Department of Heath Care Services Page 1 of 13 Ony ong-term care insurance poicies bearing any
More informationCUSTOM. Putting Your Benefits to Work. COMMUNICATIONS. Employee Communications Benefits Administration Benefits Outsourcing
CUSTOM COMMUNICATIONS Putting Your Benefits to Work. Empoyee Communications Benefits Administration Benefits Outsourcing Recruiting and retaining top taent is a major chaenge facing HR departments today.
More informationFrequently Asked Questions
Community Heathcare Organisations Report & Recommendations of the Integrated Service Area Review Group Frequenty Asked Questions 1. What are Community Heathcare Services? Community Heathcare Services are
More informationProgram Management Seminar
Program Management Seminar Program Management Seminar The word s best management schoos are noted for their superior program execution, high eves of customer satisfaction, and continuous program improvements.
More informationEarly access to FAS payments for members in poor health
Financia Assistance Scheme Eary access to FAS payments for members in poor heath Pension Protection Fund Protecting Peope s Futures The Financia Assistance Scheme is administered by the Pension Protection
More informationThe Productive Therapist and The Productive Clinic Peter R. Kovacek, MSA, PT
The Productive Therapist and The Productive Cinic Peter R. Kovacek, MSA, PT Format Interactive Discussions among equa peers Constructive argument Reaity Oriented Mutua Accountabiity Expectation Panning
More informationQualifications, professional development and probation
UCU Continuing Professiona Deveopment Quaifications, professiona deveopment and probation Initia training and further education teaching quaifications Since September 2007 a newy appointed FE ecturers,
More informationServing the Millennial Generation - The Challenge and Opportunity for Financial Services Companies
Serving the Miennia Generation - The Chaenge and Opportunity for Financia Services Companies May 2015 Christopher J. Perry, CFA Equity Research Anayst Today, the Miennia Generation (or Generation Y), broady
More informationAccounting in the Construction Industry
Accounting in the Construction Industry How your CPA can hep you be among the 80 percent of contractors expected to survive the next year, rather than the 20 percent expected to fai. This whitepaper wi
More informationAPIS Software Training /Consulting
APIS Software Training /Consuting IQ-Software Services APIS Informationstechnoogien GmbH The information contained in this document is subject to change without prior notice. It does not represent any
More informationELECTRONIC FUND TRANSFERS. l l l. l l. l l l. l l l
Program Organization = Number "1060" = Type "123342" = "ETM2LAZCD" For = "502859" "TCCUS" "" Name "WK Number = Name "First "1001" = "1" Eectronic = "1001" = Financia "Jane Funds Doe" Northwest Xfer PG1
More informationDriving Accountability Through Disciplined Planning with Hyperion Planning and Essbase
THE OFFICIAL PUBLICATION OF THE Orace Appications USERS GROUP summer 2012 Driving Accountabiity Through Discipined Panning with Hyperion Panning and Essbase Introduction to Master Data and Master Data
More informationSage Accounts Production Range
Sage Accounts Production Range The abiity to dri-down from the face of the accounts makes reviewing accounts so easy. Sage Accounts Production Software As individua as you and your cients Jim O Leary,
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationWhat makes a good Chair? A good chair will also: l always aim to draw a balance between hearing everyone s views and getting through the business.
Chairing a meeting An important job of the Chairperson is chairing meetings. Prior House 6 Tibury Pace Brighton BN2 0GY Te. 01273 606160 Fax. 01273 673663 info@resourcecentre.org.uk www.resourcecentre.org.uk
More informationFINANCIAL ACCOUNTING
FINANCIAL ACCOUNTING Part 1 A conceptua framework: setting the scene 1 Who needs accounting? 2 A systematic approach to financia reporting: the accounting equation 3 Financia statements from the accounting
More informationLADDER SAFETY Table of Contents
Tabe of Contents SECTION 1. TRAINING PROGRAM INTRODUCTION..................3 Training Objectives...........................................3 Rationae for Training.........................................3
More informationASSET MANAGEMENT OUR APPROACH
ASSET MANAGEMENT OUR APPROACH CONTENTS FOREWORD 3 INTRODUCTION 4 ASSET MANAGEMENT? 6 THE NEED FOR CHANGE 6 KEY PRINCIPLES 7 APPENDIX 1 19 GLOSSARY 20 2 FOREWORD Few things affect our customers ives as
More informationMARKETING INFORMATION SYSTEM (MIS)
LESSON 4 MARKETING INFORMATION SYSTEM (MIS) CONTENTS 4.0 Aims and Objectives 4.1 Introduction 4.2 MIS 4.2.1 Database 4.2.2 Interna Records 4.2.3 Externa Sources 4.3 Computer Networks and Internet 4.4 Data
More informationUndergraduate Studies in. Education and International Development
Undergraduate Studies in Education and Internationa Deveopment Wecome Wecome to the Schoo of Education and Lifeong Learning at Aberystwyth University. Over 100 years ago, Aberystwyth was the first university
More informationManagement Accounting
Management Accounting Course Text Professiona, Practica, Proven www.accountingtechniciansireand.ie Tabe of Contents FOREWORD...v SYLLABUS: MANAGEMENT ACCOUNTING...vii PART 1 INTRODUCTION Chapter 1: Introduction
More informationDesign Considerations
Chapter 2: Basic Virtua Private Network Depoyment Page 1 of 12 Chapter 2: Basic Virtua Private Network Depoyment Before discussing the features of Windows 2000 tunneing technoogy, it is important to estabish
More informationMessage. The Trade and Industry Bureau is committed to providing maximum support for Hong Kong s manufacturing and services industries.
Message The Trade and Industry Bureau is committed to providing maximum support for Hong Kong s manufacturing and services industries. With the weight of our economy shifting towards knowedge-based and
More informationOutsourcing of Information Technology Services Application Sofmare System Development. Contract Guidelines technical asnects
Outsourcing of Information Technoogy Services Appication Sofmare System Deveopment Contract Guideines technica asnects United Nations Educationa, Scientific and Cutura Organization Pubished in 1998 by
More informationSetting up the Forensic Laboratory
Chapter 3 Setting up the Forensic Laboratory Tabe of Contents 3.1 Setting Up the Forensic Laboratory 25 3.1.1 Forensic Laboratory Terms of Reference 26 3.1.2 The Status of the Forensic Laboratory 26 3.1.3
More informationIncident management system for the oil and gas industry. Good practice guidelines for incident management and emergency response personnel
Incident management system for the oi and gas industry Good practice guideines for incident management and emergency response personne The goba oi and gas industry association for environmenta and socia
More informationHistory of Stars and Rain Education Institute for Autism (Stars and Rain)
History of Education Institute for Autism () Estabished:: March 15. 1993 in Beijing Founder:: Ms. Tian Huiping (mother of a boy with autism) STARS AND RAIN was founded in 1993 by a parent and is China
More informationAA Fixed Rate ISA Savings
AA Fixed Rate ISA Savings For the road ahead The Financia Services Authority is the independent financia services reguator. It requires us to give you this important information to hep you to decide whether
More informationTMI ING Guide to Financial Supply Chain Optimisation 29. Creating Opportunities for Competitive Advantage. Section Four: Supply Chain Finance
TMI171 ING info pat :Info pat.qxt 19/12/2008 17:02 Page 29 ING Guide to Financia Suppy Chain Optimisation Creating Opportunities for Competitive Advantage Section Four: Suppy Chain Finance Introduction
More informationGRADUATE RECORD EXAMINATIONS PROGRAM
VALIDITY and the GRADUATE RECORD EXAMINATIONS PROGRAM BY WARREN W. WILLINGHAM EDUCATIONAL TESTING SERVICE, PRINCETON, NEW JERSEY Vaidity and the Graduate Record Examinations Program Vaidity and the Graduate
More informationIntegrating Risk into your Plant Lifecycle A next generation software architecture for risk based
Integrating Risk into your Pant Lifecyce A next generation software architecture for risk based operations Dr Nic Cavanagh 1, Dr Jeremy Linn 2 and Coin Hickey 3 1 Head of Safeti Product Management, DNV
More informationAddressing the Leadership Gap in Healthcare
A White Paper Addressing the Leadership Gap in Heathcare What s needed when it comes to eader taent? Issued June 2010 / Revised June 2011 CONTENTS 3 6 10 13 15 18 19 19 19 Introduction Prioritizing Competencies
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l l. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account Some of these
More informationCOASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017. Great homes, great services, great people.
COASTLINE GROUP HUMAN RESOURCES STRATEGY 2015 2017 Great homes, great services, great peope. Contents Foreword 2 Executive summary 1. Achievements 5 2. Context 7 3. Our peope 9.Objectives 11 5. What we
More informationCONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS
Dehi Business Review X Vo. 4, No. 2, Juy - December 2003 CONTRIBUTION OF INTERNAL AUDITING IN THE VALUE OF A NURSING UNIT WITHIN THREE YEARS John N.. Var arvatsouakis atsouakis DURING the present time,
More informationInformation Systems Technician Training Series
NONRESIDENT TRAINING COURSE Information Systems Technician Training Series Modue 1 Administration and Security NAVEDTRA 14222 IMPORTANT Any future change to this course can be found at https://www.advancement.cnet.navy.mi,
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l. l l. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationOlder people s assets: using housing equity to pay for health and aged care
Key words: aged care; retirement savings; reverse mortgage; financia innovation; financia panning Oder peope s assets: using housing equity to pay for heath and aged care The research agenda on the ageing
More informationLicensed to: Printed by RR Donnelley, China 1 2 3 4 5 6 7 8 9 10 13 12 11
Licensed to: ichapters User FOURTH EDITION Human Resource Management in South Africa Pieter A. Grober, Surette Wärnich, Michae R. Carre, Norbert F. Ebert, Robert D. Hatfied www.cengage.co.uk/grober4 Human
More informationThe Web Insider... The Best Tool for Building a Web Site *
The Web Insider... The Best Too for Buiding a Web Site * Anna Bee Leiserson ** Ms. Leiserson describes the types of Web-authoring systems that are avaiabe for buiding a site and then discusses the various
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES
About ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow, some of which may not appy your account. Some of
More informationINDUSTRIAL PROCESSING SITES COMPLIANCE WITH THE NEW REGULATORY REFORM (FIRE SAFETY) ORDER 2005
INDUSTRIAL PROCESSING SITES COMPLIANCE WITH THE NEW REGULATORY REFORM (FIRE SAFETY) ORDER 2005 Steven J Manchester BRE Fire and Security E-mai: manchesters@bre.co.uk The aim of this paper is to inform
More informationINDUSTRIAL AND COMMERCIAL
Finance TM NEW YORK CITY DEPARTMENT OF FINANCE TAX & PARKING PROGRAM OPERATIONS DIVISION INDUSTRIAL AND COMMERCIAL ABATEMENT PROGRAM PRELIMINARY APPLICATION AND INSTRUCTIONS Mai to: NYC Department of Finance,
More informationCapability Development Grant. Build business capabilities to sharpen your competitive edge
Capabiity Deveopment Grant Buid business capabiities to sharpen your competitive edge 1 Buid up your business with the Capabiity Deveopment Grant The Capabiity Deveopment Grant (CDG) is a financia assistance
More informationA short guide to making a medical negligence claim
A short guide to making a medica negigence caim Introduction Suffering from an incident of medica negigence is traumatic and can have a serious ong-term impact on both the physica and menta heath of affected
More informationL I C E N S I N G G U I D E
O R A C L E H Y P E R I O N E N T E R P R I S E P E R F O R M A N C E M A N A G E M E N T S Y S T E M L I C E N S I N G G U I D E EPM System Licensing Guide Copyright 2009, Orace and/or its affiiates.
More informationStrengthening Human Resources Information Systems: Experiences from Bihar and Jharkhand, India
Strengthening Human Resources Information Systems: Experiences from Bihar and Jharkhand, India Technica Brief October 2012 Context India faces critica human resources (HR) chaenges in the heath sector,
More informationCertified Once Accepted Everywhere Why use an accredited certification body?
Certified Once Accepted Everywhere Why use an accredited certification body? Third party management systems certification is a frequenty specified requirement to operate in the goba market pace. It can
More informationConstruction Plant and Health & Safety Training
Construction Pant and Heath & Safety Training The Driving Force Behind Your Training Monks Training Services based in Leyand has for severa years been providing construction pant and heath & safety training.
More informationGAO United States B-279265. February 27, 1998. Mr. Van Zeck Acting Commissioner Bureau of the Public Debt
GAO United States Genera Accounting Offxe Washington, D.C. 20548 Accounting Management and Information Division B-279265 February 27, 1998 Mr. Van Zeck Acting Commissioner Bureau of the Pubic Debt Subject:
More informationBest Practices for Push & Pull Using Oracle Inventory Stock Locators. Introduction to Master Data and Master Data Management (MDM): Part 1
SPECIAL CONFERENCE ISSUE THE OFFICIAL PUBLICATION OF THE Orace Appications USERS GROUP spring 2012 Introduction to Master Data and Master Data Management (MDM): Part 1 Utiizing Orace Upgrade Advisor for
More informationUCU Continuing Professional Development
UCU Continuing Professiona Deveopment Cassroom management The background Good cassroom and behaviour management is one of the key eements of successfu teaching and earning, and wi be crucia to your success
More informationSABRe B2.1: Design & Development. Supplier Briefing Pack.
SABRe B2.1: Design & Deveopment. Suppier Briefing Pack. 2013 Ros-Royce pc The information in this document is the property of Ros-Royce pc and may not be copied or communicated to a third party, or used
More informationExample of Credit Card Agreement for Bank of America Visa Signature and World MasterCard accounts
Exampe of Credit Card Agreement for Bank of America Visa Signature and Word MasterCard accounts PRICING INFORMATION Actua pricing wi vary from one cardhoder to another Annua Percentage Rates for Purchases
More informationOracle. L. Ladoga Rybinsk Res. Volga. Finland. Volga. Dnieper. Dnestr. Danube. Lesbos. Auditing Oracle Applications Peloponnesus
N o r w e g i a n S e a White 60ûN ATLANTIC OCEAN UNITED KINGDOM Rio Douro Hebrid Bay of Biscay Garonne Faroe Isands Shetand Isands Orkney Isands North Loire ine Rhone Rhine Po Ebe Adriatic Batic Guf of
More informationELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES. l l. l l
ELECTRONIC FUND TRANSFERS YOUR RIGHTS AND RESPONSIBILITIES The Eectronic Fund Transfers we are capabe of handing for consumers are indicated beow some of which may not appy your account Some of these may
More informationVendor Performance Measurement Using Fuzzy Logic Controller
The Journa of Mathematics and Computer Science Avaiabe onine at http://www.tjmcs.com The Journa of Mathematics and Computer Science Vo.2 No.2 (2011) 311-318 Performance Measurement Using Fuzzy Logic Controer
More informationA Conversation with enx@pacbell.net enx@pacbell.net www.enxmag.com
The #1 Sourcing Pubication in the Document Imaging Industry The #1 Sourcing Voume 11 Pubication No.7 in the Document Imaging Industry The #1 Sourcing Pubication in the Document Imaging Industry Sourcing
More informationTechnology and Consulting - Newsletter 1. IBM. July 2013
Technoogy and Consuting - Newsetter Juy 2013 Wecome to Latitude Executive Consuting s atest newsetter, reviewing recent marketpace activity. The newsetter focuses on the Technoogy and Consuting sectors,
More informationWith the arrival of Java 2 Micro Edition (J2ME) and its industry
Knowedge-based Autonomous Agents for Pervasive Computing Using AgentLight Fernando L. Koch and John-Jues C. Meyer Utrecht University Project AgentLight is a mutiagent system-buiding framework targeting
More informationFilling the Revenue Gap
Fiing the Revenue Gap How Brokers Can Leverage Vountary Benefits to Buid Business Benefits at Work Series A Coonia Life White Paper May 2011 Tabe of Contents Executive Summary 1 Vountary Benefits Create
More informationCorporate Governance f o r M a i n M a r k e t a n d a i M C o M p a n i e s
Corporate Governance f o r M a i n M a r k e t a n d a i M C o M p a n i e s 23. Corporate governance towards best-practice corporate reporting John Patterson, PricewaterhouseCoopers LLP Reporting is
More informationAdvanced ColdFusion 4.0 Application Development - 3 - Server Clustering Using Bright Tiger
Advanced CodFusion 4.0 Appication Deveopment - CH 3 - Server Custering Using Bri.. Page 1 of 7 [Figures are not incuded in this sampe chapter] Advanced CodFusion 4.0 Appication Deveopment - 3 - Server
More informationA Guide to Environmental Auditing of Hydropower Projects
Reguating and Monitoring Capacity Buiding for Environmenta Impact Assessment (EIA) of Hydropower Project in Nepa A Guide to Environmenta Auditing of Hydropower Projects Government of Nepa Ministry of Environment,
More informationChapter 2 Traditional Software Development
Chapter 2 Traditiona Software Deveopment 2.1 History of Project Management Large projects from the past must aready have had some sort of project management, such the Pyramid of Giza or Pyramid of Cheops,
More information