ADMINISTRATION AND FINANCE POLICIES AND PROCEDURES TABLE OF CONTENTS

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "ADMINISTRATION AND FINANCE POLICIES AND PROCEDURES TABLE OF CONTENTS"

Transcription

1 CONTROL Revisin Date: 1/21/03 TABLE OF CONTENTS OVERVIEW OF ACCOUNTING FOR INVESTMENT IN PLANT CURRENT POLICY INVENTORY MAINTENANCE AND CONTROL PROCEDURES FOR RECEIVING INVENTORY ITEMS GSC ASSETS INFORMATION SYSTEM PHYSICAL INVENTORY PROCEDURES PROCEDURES FOR MOVING/DISPOSAL OF INVENTORY ITEMS PROCESSING CAPITAL EXPENDITURES CAPITAL EXPENDITURE APPROVAL AND PROCESSING CAPITAL LEASE EXPENDITURES ACCOUNTING FOR CAPITAL EXPENDITURES PROCESSING CAPITAL DELETIONS ACCOUNTING FOR CAPITAL DELETIONS VALUATION AND ACCOUNTING FOR INVESTMENT IN PLANT VALUATION METHODS FOR ASSET TYPES ACCOUNTING FOR INVESTMENT IN PLANT FINANCIAL REPORTING AND DISCLOSURES FINANCIAL REPORTING DISCLOSURES... 9 Exhibit N: EXHIBIT 10-1 STATE OF NEW JERSEY - ASSET INPUT FORM 10-2 GSC ASSET INPUT FORM 10-3 GSC RECEIVING REPORT/PO FOR INVENTORY ITEMS 10-4 GSC ASSETS INFORMATION SYSTEM FILE LAYOUT 10-5 GSC INVENTORY RECORD FORM 10-6 GSC OBJECT CODE LISTING (IA FBM 097) 10-7 GSC PURCHASE REQUISITION LISTING (IA PBR 110) 10-8 GSC ASSETS INFORMATION SYSTEM - CATEGORY CODE LISTING 10-1

2 CONTROL Revisin Date: 1/21/ OVERVIEW OF ACCOUNTING FOR INVESTMENT IN PLANT This chapter encmpasses the plicies and prcedures fr prper accunting and effective cntrl f fixed and mvable assets acquired by the Cllege. Objectives f these plicies and prcedures include: Establishment and maintenance f necessary recrds including depreciatin and insurance data. Identificatin f assets acquired and/r utilized. Cntrls regarding asset lcatin and parties respnsible fr maintaining and safeguarding assets. Althugh IA-FRS is used t prcess and accunt fr all financial transactins f the Cllege, an additinal system is necessary t accmplish the afrementined bjectives with regard t fixed and mvable assets. This system, the GSC Assets Infrmatin System, is maintained fr financial reprting, prperty cntrl and insurance purpses. Nn-cnsumable items (furniture, fixtures, and equipment) with a per unit cst f $300 r mre are cnsidered Cllege inventry and are included in the Asset Infrmatin System. Of these, items csting $500 r mre are capitalized fr financial reprting purpses. In additin, items csting $20,000 r mre are recrded in the State f New Jersey Fixed Assets System, as are buildings, land, and capital imprvements csting $25,000 r mre CURRENT POLICY Plant funds are recrded and maintained fr the majr fund grupings cnsisting f Unexpended, Renewal and Replacement, Retirement f Indebtedness, and Investment in Plant. Plant and equipment assets csting $500 r mre per unit which have a useful life f at least tw years are cnsidered capital assets. Capital expenditures fr the year are recrded as additins t Investment in Plant. Sld r discarded plant and equipment assets are recrded as deletins frm Investment in Plant. A cmplete physical inventry f plant and equipment is taken nce every three years, and peridic spt checks are perfrmed at randm t ensure departmental cmpliance with prcedures. Detailed inventry recrds f plant, prperty, and equipment, including required data fr all knwn reprting purpses, are maintained in the GSC Assets Infrmatin System. Asset Input Frms are cmpleted and used fr entering data int the system (see Exhibit 10-2). 10-2

3 CONTROL Revisin Date: 1/21/03 Histrical cst f plant and equipment is used fr financial accunting and reprting purpses. The State f New Jersey will retain title t all buildings, land, and capital imprvements acquired prir t July 1, 1987 with acquisitin cst f $25,000 r mre and will reprt these as state-wned assets. The State f New Jersey will retain title t all equipment acquired prir t July 1,1987 with acquisitin cst f $20,000 r mre and will reprt these as state-wned assets. Asset Input Frms are cmpleted and frwarded t the State f New Jersey-OMB fr assets t which the state retains title (See Exhibit 10-1) INVENTORY MAINTENANCE AND CONTROL The prcedures regarding maintenance and cntrl f Cllege inventry are discussed PROCEDURES FOR RECEIVING INVENTORY ITEMS Ensuring that inventry items are prperly recgnized and recrded as received requires special effrts f varius departments as fllws: Purchasing - Department names d nt appear n cpies f purchase rders mailed t vendrs. This serves t frce all deliveries thrugh Central Receiving, when practicable, s that all items received may be tagged. Central Receiving - An asset number is assigned t each item received with a cst f $300 r mre and, when practical, the asset tag cntaining the number is applied t the item. The asset number fr each item received is recrded n a cpy f the purchase rder printed at Central Receiving, and these are frwarded t the Fixed Assets Accuntant n a weekly basis (See Exhibit 10-3). All infrmatin fr cding Input Frms is taken frm these receiving reprts. Requesting Departments - Departments which insist n receiving shipments directly frm vendrs, and thse requesting that equipment be delivered unpened by Central Receiving are respnsible fr making arrangements with the Fixed Assets Accuntant s these items may be tagged as set frth abve. 10-3

4 CONTROL Revisin Date: 1/21/ GSC ASSETS INFORMATION SYSTEM The Fixed Assets Accuntant maintains an updated plant and equipment inventry list based n infrmatin regarding additins and deletins frwarded by Central Receiving (See Sectin ), infrmatin frwarded by departments (Sectins and ), and physical inventry results (Sectins ). This cmputerized inventry system maintains recrds fr leased assets, dnatins f assets, and purchased assets. See Exhibit 10-4 fr a cmplete listing f fields maintained in the database. The GSC Assets Infrmatin System is capable f assisting in risk and insurance management by maintaining recrds f all insurable fixed and mvable assets in additin t capital assets. A cmplete set f manuals fr the Assets Infrmatin System is maintained in the ffice f the Fixed Assets Accuntant PHYSICAL INVENTORY PROCEDURES A physical inspectin f all recrded fixed and mvable assets is perfrmed ver a three-year perid by the Fixed Assets Accuntant with the assistance f an inventry cntrl team as fllws: All rms are cvered in each building wned and/r utilized by the Cllege. Bar cded asset tag numbers are scanned and recrded in data cllect terminals fr all items fund in each rm fr uplading t the Assets Infrmatin System. If n tag is present n an inventry item, a tag is applied and a specific descriptin is manually entered in data cllect terminals, in additin t any ther relevant infrmatin available (serial number, mdel number, manufacturer, etc.). The results f the physical inventry is cmpared t infrmatin cntained in the GSC Assets Infrmatin System t verify that all inventry items cntained in the system remain in use and are at the recrded lcatins. In cases where a tag is applied t an item by the inventry team, all recrds in the system are scanned fr a match n the asset descriptin, serial number and ther infrmatin available t ascertain that the asset is previusly unrecrded befre entering the item in the system as an additin. When necessary, estimates f acquisitin cst and acquisitin date are based n similar assets fr which recrds exist PROCEDURES FOR MOVING/DISPOSAL OF INVENTORY ITEMS User departments shuld cmplete an Inventry Recrd Frm (see Exhibit 10-5) when inventry items are t be mved frm ne lcatin t anther. This applies even if items are nly mved t a new rm within the same building. This frm shuld als be cmpleted when the inventry items are missing/stlen, returned t vendr, damaged/stred r therwise dispsed f. Upn receipt f this frm, inventry recrds are updated accrdingly. The Inventry Recrd Frm shuld be filled ut as cmpletely as pssible and prmptly 10-4

5 CONTROL Revisin Date: 1/21/03 frwarded t the Fixed Assets Accuntant. The Rwan Cllege f New Jersey Maintenance Department will mve n inventriable assets withut having received a cpy f the Inventry Recrd Frm frwarded frm the Fixed Assets Accuntant PROCESSING CAPITAL EXPENDITURES The prcedures regarding prcessing f capital expenditures are discussed CAPITAL EXPENDITURE APPROVAL AND PROCESSING Capital expenditures riginate within requesting departments by cmpletin f a purchase requisitin. Tw different categries f furniture, fixtures and equipment are distinguished as fllws: Minr Equipment - Furniture, fixtures, and equipment csting less than $500 per unit; these items are charged t bject cde 2800 (see Exhibit 10-6). Capital Equipment - Furniture, fixtures, and equipment csting $500 r mre per unit; these items are charged t the bject cdes in the 7000 series (see Exhibit 10-6). Exceptin - Items csting less than $500 per unit which must be installed and used with a larger unit which, when fully assembled, csts $500 r mre; these items are treated as Capital Equipment. A purchase rder shuld be issued t initiate all expenditures. The purchase rder is apprved and prcessed in accrdance with prcedures utlined in Chapter 13 f this manual. The Fixed Assets Accuntant reviews detailed purchase requisitins (see Exhibit 10-7) t verify that equipment purchases are prperly classified. Crrectins are made as fllws: Purchasing crrects bject cdes n purchase requisitins as related t Inventry Assets at the request f the Fixed Assets Accuntant. Accunting Office prcesses jurnal entries at the request f the Fixed Assets Accuntant t transfer expenditures frm incrrect bject cdes t prper bject cdes in thse cases where purchase rders have already been expensed. Supprting detail is prvided with each request. Object cdes n Miscellaneus Disbursements Vuchers are reviewed and crrected when necessary by Budget Office, as these are apprved in that ffice. This will serve t verify that expenditures fr equipment purchases are prperly classified in thse cases where n purchase rder is prepared. 10-5

6 CONTROL Revisin Date: 1/21/ CAPITAL LEASE EXPENDITURES When ne r mre f the fllwing fur criteria are met, inventry items financed thrugh leasing arrangements are accunted fr as purchased capital assets (per FASB #13): The lease transfers wnership f the leased asset t the Cllege by the end f the leased term. The lease cntains a bargain purchase ptin. The lease term is equal t 75 percent r mre f the ttal estimated life f the leased asset. The present value f the minimum lease payments at the inceptin f the lease is at least 90 percent f the market value f the leased asset ACCOUNTING FOR CAPITAL EXPENDITURES All capital expenditures are accunted fr at the time the gds are received and accepted by the Cllege. Fixed Assets Accuntant reviews paid purchase rders and expense vuchers fr the fllwing: Capital assets charged t Current Funds accunts, and All charges t the Unexpended Plant Funds and Funds fr Renewals and Replacements. Fixed Assets Accuntant reviews and classifies purchases accrding t the fllwing: Current Funds Expenditures - by type f asset, restricted vs. unrestricted and capital vs. expended. Unexpended Plant Funds and Funds fr Renewals and Replacements - by type f plant asset, restricted vs. unrestricted and capital vs. expended. Fixed Assets Accuntant prepares and psts jurnal vucher entries t recrd additins as fllws: Current Funds - amunt f capital expenditures by funding surce transferred t Plant Funds - Investment in Plant as "Expenditures frm Current Funds fr Investment in Plant," and Unexpended Plant Funds and Funds fr Renewals and Replacements - amunt f 10-6

7 CONTROL Revisin Date: 1/21/03 expenditures by asset accunt (land, buildings, land and ther imprvements) transferred t Plant Funds -Investment in Plant. Fixed Assets Accuntant files purchase rders numerically in Plant Fund File fr current year PROCESSING CAPITAL DELETIONS The prcedures regarding prcessing f capital deletins are discussed ACCOUNTING FOR CAPITAL DELETIONS All capital deletins riginate frm the department respnsible fr safeguarding the asset. When written ntificatin is received per prcedures utlined in Sectin 10.2 f this manual, the Fixed Assets Accuntant: Determines histrical cst (acquisitin cst r estimated histrical cst). Prepares and psts jurnal vucher entries at the end f the fiscal year t delete the value f the asset and related accumulated depreciatin frm the Plant Funds -Investment in Plant subgrup VALUATION AND ACCOUNTING FOR INVESTMENT IN PLANT The valuatin and accunting fr the varius asset types cmprising Investment in Plant are discussed VALUATION METHODS FOR ASSET TYPES Fixed and Mvable Assets purchased by the Cllege are valued at acquisitin cst. Exceptins are nted belw: Acquisitin cst f buildings, land, and capital imprvements existing at June 30, 1987 were estimated by cnsultants f the State f New Jersey (American Appraisal Cmpany and Ernst & Whinney). An appraisal f these was perfrmed t arrive at current replacement cst, and index factrs were applied t backtrend the current replacement cst t the knwn r estimated date f cnstructin r acquisitin t arrive at an estimated histrical cst. 10-7

8 CONTROL Revisin Date: 1/21/03 Capital leases are valued at the lwer f the present value f the minimum lease payments, (excluding executry csts) r the fair market value f the leased asset at the inceptin f the lease. Dnatins f Capital Assets are valued at Fair Market Value n date f gift r estimate theref. Capital equipment (furniture, fixtures, and equipment) is valued at acquisitin cst r estimate theref in the absence f prper dcumentatin ACCOUNTING FOR INVESTMENT IN PLANT The Fixed Assets Accuntant determines which accunts in the Investment in Plant Fund trial balance have had activity as f the June 30 fiscal year end. The Fixed Assets Accuntant prepares and psts a Jurnal Vucher clsing ut the additin and deletin accunts t the Investment in Plant Fund balance: Additins - debit t Transfers frm Current Fund - Equipment Purchased and Additin accunts fr ttal in the accunts (accunts are zer at end f fiscal year), and credit t Investment in Plant Fund balance fr ttal; Deletins - debit t Investment in Plant Fund balance fr ttal f deletins, and credit t Investment in Plant deductin accunt fr ttal in accunt (accunt is zer at end f fiscal year) FINANCIAL REPORTING AND DISCLOSURES Annual financial reprting fr Capital Assets and necessary disclsures are discussed FINANCIAL REPORTING The fllwing reprts are prepared at the end f each fiscal year: Detailed Listing f Assets by Building Summary f Assets by Class Cde Additins 10-8

9 CONTROL Revisin Date: 1/21/03 Deletins Transfers Adjustments Depreciatin Reprts DISCLOSURES The necessary disclsures fr financial reprting purpses are as fllws: Disclsures are made as t the valuatin f Plant Assets included n balance sheet. Disclsures are made as t the wner r title-hlder f assets included n the balance sheet. Disclsures are made as t methd(s) used fr cmputing depreciatin expense. 10-9

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

Wire Transfer Request

Wire Transfer Request Wire Transfer Request Requirements and Instructins OFFICE OF DISBURSEMENTS Categry: Dcument Name: Payment Prcessing Wire Transfer Request - Requirements and Instructins Respnsible Department: Office f

More information

Accounting. Chapter 21

Accounting. Chapter 21 Accunting Chapter 21 Current assets cash and ther assets expected t be exchanged fr cash r cnsumed within a year. Cash, Accunts Receivables, Merchandise Inventry, Supplies and Prepaid Insurance Plant assets:

More information

P CARD College of Health and Rehabilitation Sciences: Sargent Internal Policy

P CARD College of Health and Rehabilitation Sciences: Sargent Internal Policy P CARD Cllege f Health and Rehabilitatin Sciences: Sargent Internal Plicy All purchasing card hlders must read the Purchasing Card Prgram Manual (P Card Manual) and cnfirm upn ding s via email t the SAM

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

ISLE OF WIGHT COUNTY SCHOOLS

ISLE OF WIGHT COUNTY SCHOOLS Intrductin and Purpse FIXED ASSET INVENTORY MAINTENANCE AND REPORTING The Finance Department shall maintain a prperty cntrl prgram that is structured t: Prvide fficials with infrmatin required t cntrl

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

VCU Payment Card Policy

VCU Payment Card Policy VCU Payment Card Plicy Plicy Type: Administrative Respnsible Office: Treasury Services Initial Plicy Apprved: 12/05/2013 Current Revisin Apprved: 12/05/2013 Plicy Statement and Purpse The purpse f this

More information

This document provides instructions on how to complete the Cheque Requisition Form.

This document provides instructions on how to complete the Cheque Requisition Form. Office f the Cmptrller Accunts Payable Divisin f Finance and Administratin Standard Operating Prcedure Cheque Requisitin Effective Date: July 19, 2010 Descriptin: This dcument prvides instructins n hw

More information

Agency Fund (Non-Student Org X-Fund) Guidelines Last Revision: 12/7/2009

Agency Fund (Non-Student Org X-Fund) Guidelines Last Revision: 12/7/2009 Agency Fund (Nn-Student Org X-Fund) Guidelines Last Revisin: 12/7/2009 Definitin f Agency Fund: An Agency Fund cnsists f funds held by Eastern Michigan University as custdian r fiscal agent fr thers, such

More information

Creating Vehicle Requests

Creating Vehicle Requests Overview Vehicle requisitins, including additins, replacements, dnatins and leases, are submitted, reviewed, and apprved using the State f Gergia Frms in VITAL Insights. The prcess has three levels f review

More information

Merchant Processes and Procedures

Merchant Processes and Procedures Merchant Prcesses and Prcedures Table f Cntents EXHIBIT C 1. MERCHANT INTRODUCTION TO T-CHEK 3 1.1 Wh is T-Chek Systems? 3 1.2 Hw t Cntact T-Chek Systems 3 1.3 Hw t Recgnize T-Chek Frms f Payment 3 1.3.1

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

American Recovery and Reinvestment Act Reporting Policy

American Recovery and Reinvestment Act Reporting Policy American Recvery and Reinvestment Act Reprting Plicy Updated May 2010 1 I. Backgrund On February 17, 2009, President Barack Obama signed the American Recvery and Reinvestment Act f 2009 (ARRA) int law.

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

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

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

Point2 Property Manager Quick Setup Guide

Point2 Property Manager Quick Setup Guide Click the Setup Tab Mst f what yu need t get started using Pint 2 Prperty Manager has already been taken care f fr yu. T begin setting up yur data in Pint2 Prperty Manager, make sure yu have cmpleted the

More information

NHVAS Mass Management Spot Check Checklist

NHVAS Mass Management Spot Check Checklist Legal Entity Name f NHVAS Operatr: DTMR Representative: Lcatin: NHVAS Mass Management Spt Check Checklist Spt Check Date: Spt Check Number: DMS Number: 540/ The fllwing surces f evidence have been identified

More information

10.0 Electronic Data Interchange (EDI) Requirements

10.0 Electronic Data Interchange (EDI) Requirements 10.0 Electrnic Data Interchange (EDI) Requirements 10.1 General Infrmatin The Cmpany requires all vendrs t exchange business dcuments via EDI. These dcuments include; purchase rders (850 PO), purchase

More information

4370.4 REV-1. cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities.

4370.4 REV-1. cash flows from operating activities, cash flows from investing activities, and cash flows from financing activities. CHAPTER 5 STATEMENT OF CASH FLOWS IN DETAIL 5-1 Cash is the lifebld f any nging cncern. Cash is INTRODUCTION the fuel that keeps the business aflat. As was stated in Chapter 2, the Balance Sheet and the

More information

Purpose Statement. Objectives

Purpose Statement. Objectives Apprved by Academic Affairs Cuncil, June 24, 2014 Faculty Handbk Part VI: Other Plicies and Prcedures Sectin R. Intellectual Prperty Classified Emplyee Handbk Part VI: Other Plicies and Prcedures Sectin

More information

RECONCILIATION OF FUNDS

RECONCILIATION OF FUNDS RECONCILIATION OF FUNDS ROLES Departmental Staff f Interest Accuntants Office Managers Business Managers Prgram Assistants OVERVIEW S why d we need t recncile? Gd general business practices determine that

More information

Building Code Administration Program

Building Code Administration Program Building Cde Administratin Prgram Plicies and Prcedures Manual USF FACILITIES PLANNING & CONSTRUCTION CONTENTS BUILDING CODE ADMINISTRATION PROGRAM..2-2 A. Plicy..2-2 B. Purpse..2-2 C. Authrity.2-2 D.

More information

Copyrights and Trademarks

Copyrights and Trademarks Cpyrights and Trademarks Sage One Accunting Cnversin Manual 1 Cpyrights and Trademarks Cpyrights and Trademarks Cpyrights and Trademarks Cpyright 2002-2014 by Us. We hereby acknwledge the cpyrights and

More information

Advanced Accounting. Chapter 5: A Voucher System

Advanced Accounting. Chapter 5: A Voucher System Advanced Accunting Chapter 5: A Vucher System An accunting system includes prcedures fr recrding and reprting accurate and up-t-date financial inf Shuld als include prcedures t assist management in cntrlling

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

IMHU-HRM-A February 15, 2012 PAI SOP. Ft. Huachuca Personnel Asset Inventory - SOP

IMHU-HRM-A February 15, 2012 PAI SOP. Ft. Huachuca Personnel Asset Inventory - SOP Ft. Huachuca Persnnel Asset Inventry - SOP I. Respnsible agencies are: Unit Battalin r separate cmpany S1 (S1) Brigade S1 Military Persnnel Divisin (MPD) Persnnel Autmatin Sectin (PAS) G1, AG, Military

More information

expertise hp services valupack consulting description security review service for Linux

expertise hp services valupack consulting description security review service for Linux expertise hp services valupack cnsulting descriptin security review service fr Linux Cpyright services prvided, infrmatin is prtected under cpyright by Hewlett-Packard Cmpany Unpublished Wrk -- ALL RIGHTS

More information

SMSF Annual Accounts and Statutory Returns

SMSF Annual Accounts and Statutory Returns SMSF Annual Accunts and Statutry Returns Thank yu fr cnsidering SMSF Wrks t undertake the preparatin f yur fund s statutry accunts. We have attempted t utline the dcumentatin required t cmplete yur fund

More information

Fund Accounting Class II

Fund Accounting Class II Fund Accunting Class II BS&A Fund Accunting Class II Cntents Gvernmental Financial Reprting Mdel - Minimum GAAP Reprting Requirements... 1 MD&A (Management's Discussin and Analysis)... 1 Basic Financial

More information

State Fleet Card Oversight Usage and Responsibilities

State Fleet Card Oversight Usage and Responsibilities State Fleet Card Oversight Usage and Respnsibilities Intrductin The Department f General Services (DGS), Office f Fleet and Asset Management (OFAM) administers a statewide ne-prvider payment system cntract

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

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

Electronic Data Interchange (EDI) Requirements

Electronic Data Interchange (EDI) Requirements Electrnic Data Interchange (EDI) Requirements 1.0 Overview 1.1 EDI Definitin 1.2 General Infrmatin 1.3 Third Party Prviders 1.4 EDI Purchase Order (850) 1.5 EDI PO Change Request (860) 1.6 Advance Shipment

More information

Software and Hardware Change Management Policy for CDes Computer Labs

Software and Hardware Change Management Policy for CDes Computer Labs Sftware and Hardware Change Management Plicy fr CDes Cmputer Labs Overview The cmputer labs in the Cllege f Design are clsely integrated with the academic needs f faculty and students. Cmputer lab resurces

More information

FAFSA / DREAM ACT COMPLETION PROGRAM AGREEMENT

FAFSA / DREAM ACT COMPLETION PROGRAM AGREEMENT FAFSA / DREAM ACT COMPLETION PROGRAM AGREEMENT If using US Pstal Service, please return t: Califrnia Student Aid Cmmissin Prgram Administratin & Services Divisin ATTN: Institutinal Supprt P.O. Bx 419028

More information

Audits of Online and Electronic Business Retailors

Audits of Online and Electronic Business Retailors Audits f Online and Electrnic Business Retailrs If yu are in certain retail businesses, industry specific audit prcedures may be perfrmed by the IRS in additin t the standard prcedures perfrmed during

More information

UBC Restricted Faculty Second Mortgage Loan Program Description of Key Terms

UBC Restricted Faculty Second Mortgage Loan Program Description of Key Terms UBC Restricted Faculty Secnd Mrtgage Lan Prgram Descriptin f Key Terms Updated February 4, 2014 The Restricted Resale Capped Appreciatin Prgram is ne f tw ptins in UBC s Hme Ownership Prgram intended t

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

Information Bulletin PT 204/09.15

Information Bulletin PT 204/09.15 Infrmatin Bulletin PT 204/09.15 Operatr Accreditatin fr Limusine Services What is peratr accreditatin? The Transprt Operatins (Passenger Transprt) Act 1994 requires peratrs f public passenger services

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

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

COMMERCIAL LOAN APPLICATION PACKAGE

COMMERCIAL LOAN APPLICATION PACKAGE COMMERCIAL LOAN APPLICATION PACKAGE COMMERCIAL LOAN REQUEST FORM Infrmatin Checklist The fllwing checklist will help yu gather the necessary infrmatin fr the initial evaluatin f yur cmmercial lan request.

More information

INFORMATIONAL NOTICE MISCELLANEOUS TAX 2013-01. Issued: January 02, 2013

INFORMATIONAL NOTICE MISCELLANEOUS TAX 2013-01. Issued: January 02, 2013 INFORMATIONAL NOTICE MISCELLANEOUS TAX 2013-01 Issued: January 02, 2013 Pennsylvania Department f Revenue Guidelines fr Cllectin and Administrative Bank Attachment Required by Act 85 f 2012 Per the Tax

More information

Accounting for Restricted Funds. Accounting for Federal Grants/Allocations

Accounting for Restricted Funds. Accounting for Federal Grants/Allocations Accunting fr Restricted Funds Accunting fr Federal Grants/Allcatins All related accunts (e.g., revenue, expenditure, advances frm grantrs, accunts receivable) must cntain bth the Federal Prject cde (4XXX)

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

Issuing of qualifications and statement of attainment Policy and Procedures Version: 5.0 Last Modified: 12 February 2015

Issuing of qualifications and statement of attainment Policy and Procedures Version: 5.0 Last Modified: 12 February 2015 Issuing f qualificatins and statement f attainment Plicy and Prcedures Versin: 5.0 Last Mdified: 12 February 2015 Purpse Duke Cllege issues AQF certificatin dcumentatin nly t a learner whm it has assessed

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

The ad hoc reporting feature provides a user the ability to generate reports on many of the data items contained in the categories.

The ad hoc reporting feature provides a user the ability to generate reports on many of the data items contained in the categories. 11 This chapter includes infrmatin regarding custmized reprts that users can create using data entered int the CA prgram, including: Explanatin f Accessing List Screen Creating a New Ad Hc Reprt Running

More information

Subj: DoD Implementation Guidance Request - Tab B2- DoD Proposal 1

Subj: DoD Implementation Guidance Request - Tab B2- DoD Proposal 1 Federal Accunting Standards Advisry Bard Octber 14, 2015 Memrandum T: Frm: Members f the Bard Melissa L. Batchelr, Assistant Directr Wendy M. Payne Thrugh: Wendy M. Payne, Executive Directr Subj: DD Implementatin

More information

Data Warehouse Scope Recommendations

Data Warehouse Scope Recommendations Rensselaer Data Warehuse Prject http://www.rpi.edu/datawarehuse Financial Analysis Scpe and Data Audits This dcument describes the scpe f the Financial Analysis data mart scheduled fr delivery in July

More information

Frequently Asked Questions about the Faith A. Fields Nursing Scholarship Loan

Frequently Asked Questions about the Faith A. Fields Nursing Scholarship Loan ARKANSAS STATE BOARD OF NURSING 1123 S. University Avenue, Suite 800, University Twer Building, Little Rck, AR 72204 Phne: (501) 686-2700 Fax: (501) 686-2714 www.arsbn.rg Frequently Asked Questins abut

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

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

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

Capital Expenditure Policy

Capital Expenditure Policy Capital Expenditure Plicy Versin: Final v1.0 Date: 12 June 2013 Plicy Owner: Deputy Directr Financial Cntrl n behalf f Directr f Finance Apprved by: QMSE n: 26 March 2013 - subject t changes nted (updated

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

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

DisplayNote Technologies Limited Data Protection Policy July 2014

DisplayNote Technologies Limited Data Protection Policy July 2014 DisplayNte Technlgies Limited Data Prtectin Plicy July 2014 1. Intrductin This dcument sets ut the bligatins f DisplayNte Technlgies Limited ( the Cmpany ) with regard t data prtectin and the rights f

More information

Business Plan Overview

Business Plan Overview Business Plan Overview Organizatin and Cntent Summary A business plan is a descriptin f yur business, including yur prduct yur market, yur peple and yur financing needs. Yu shuld cnsider that a well prepared

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

CONSTRUCTION INDUSTRIES & MANUFACTURED HOUSING DIVISION

CONSTRUCTION INDUSTRIES & MANUFACTURED HOUSING DIVISION New Mexic Regulatin and Licensing Department 2550 Cerrills Rad Santa Fe, NM 87505 Ph (505) 476-4700 Fax (505) 476-4685 INSTRUCTIONS FOR FILING A COMPLAINT Thank yu fr cntacting The New Mexic Regulatin

More information

Post-Baccalaureate Certificate Programs

Post-Baccalaureate Certificate Programs Pst-Baccalaureate Certificate Prgrams Certificate prgrams benefit students and/r interest by prviding greater flexibility and brader training in areas related t the students' majr fields and making thse

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

Conventional Condominium Policy

Conventional Condominium Policy Cnventinal Cndminium Plicy www.newleafwhlesale.cm Overview NewLeaf will riginate and fund mrtgage lans secured by units in cndminium prjects that meet FNMA/FHLMC/ NewLeaf eligibility criteria. Cndminium

More information

9201 AQUA 11/22/2014. MAR Job Cost Report Drill Down Bug Fix

9201 AQUA 11/22/2014. MAR Job Cost Report Drill Down Bug Fix 9201 AQUA 11/22/2014 MAR Jb Cst Reprt Drill Dwn Bug Fix The drill dwn fr a/p invice dcuments that were related t an A/P Hand Written Check where there was n payable invice reference number wuld nt shw

More information

SCHEDULE PRODUCTION GUIDELINES

SCHEDULE PRODUCTION GUIDELINES SCHEDULE PRODUCTION GUIDELINES OVERVIEW OF SCHEDULE PRODUCTION A new schedule f classes is created by "rlling" the schedule frm a previus like-term frward. The Scheduling Center sends an email requesting

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

Additional Resources Refer to the Inventory Year-End Closing Tips. Refer to the Inventory Year-End Questions and Answers.

Additional Resources Refer to the Inventory Year-End Closing Tips. Refer to the Inventory Year-End Questions and Answers. Inventry Year-End Clsing Prcedures - 2007 Use the prcedure described in this sectin t clse the year fr Inventry Cntrl and prepare yur Inventry recrds fr the new fiscal year. Clsing a year transfers all

More information

Transportation Allowance Program

Transportation Allowance Program Transprtatin Allwance Prgram Respnsibilities, Prcedures and Guidelines I. INTRODUCTION This manual describes respnsibilities, prcedures and guidelines (including vehicle specificatins and reimbursable

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

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

System Business Continuity Classification

System Business Continuity Classification Business Cntinuity Prcedures Business Impact Analysis (BIA) System Recvery Prcedures (SRP) System Business Cntinuity Classificatin Cre Infrastructure Criticality Levels Critical High Medium Lw Required

More information

New Hampshire. Address: New Hampshire Real Estate Commission 64 South Street Concord, NH 03301-3670

New Hampshire. Address: New Hampshire Real Estate Commission 64 South Street Concord, NH 03301-3670 New Hampshire Gverning Agency New Hampshire Real Estate Cmmissin Website: http://www.nh.gv/nhrec/ Address: New Hampshire Real Estate Cmmissin 64 Suth Street Cncrd, NH 03301-3670 Telephne N.: (603) 271-2701

More information

This regulation is adopted by the director pursuant to the authority in Neb. Rev. Stat. 44-1114.

This regulation is adopted by the director pursuant to the authority in Neb. Rev. Stat. 44-1114. Title 210 NEBRASKA DEPARTMENT OF INSURANCE Chapter 76 VIATICAL SETTLEMENTS 001. Authrity This regulatin is adpted by the directr pursuant t the authrity in Neb. Rev. Stat. 44-1114. 002. Definitins In additin

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

Merchant Management System. New User Guide CARDSAVE

Merchant Management System. New User Guide CARDSAVE Merchant Management System New User Guide CARDSAVE Table f Cntents Lgging-In... 2 Saving the MMS website link... 2 Lgging-in and changing yur passwrd... 3 Prcessing Transactins... 4 Security Settings...

More information

Improved Data Center Power Consumption and Streamlining Management in Windows Server 2008 R2 with SP1

Improved Data Center Power Consumption and Streamlining Management in Windows Server 2008 R2 with SP1 Imprved Data Center Pwer Cnsumptin and Streamlining Management in Windws Server 2008 R2 with SP1 Disclaimer The infrmatin cntained in this dcument represents the current view f Micrsft Crpratin n the issues

More information

TOWN OF PAYSON WATER DEPARTMENT BACKFLOW PREVENTION PROGRAM CUSTOMER INFORMATION PACKAGE

TOWN OF PAYSON WATER DEPARTMENT BACKFLOW PREVENTION PROGRAM CUSTOMER INFORMATION PACKAGE TOWN OF PAYSON WATER DEPARTMENT BACKFLOW PREVENTION PROGRAM CUSTOMER INFORMATION PACKAGE TOWN OF PAYSON Backflw Preventin Prgram Develpers, Cntractrs and Paysn Residents: An apprved backflw preventin assembly

More information

STEP 1: Student Application Submission

STEP 1: Student Application Submission Student Applicatin Prcess fr Chice Districts Interdistrict Public Schl Chice Prgram New Jersey State Department f Educatin P.O. Bx 500 Trentn, New Jersey 08625-0500 Email: pschice@de.state.nj.us STEP 1:

More information

UNCITRAL COLLOQIUM ON FINANCING INTELLECTUAL PROPERTY ASSETS. (by: Kiriakoula Hatzikiriakos, McMillan Binch Mendelsohn)

UNCITRAL COLLOQIUM ON FINANCING INTELLECTUAL PROPERTY ASSETS. (by: Kiriakoula Hatzikiriakos, McMillan Binch Mendelsohn) UNCITRAL COLLOQIUM ON FINANCING INTELLECTUAL PROPERTY ASSETS (by: Kiriakula Hatzikiriaks, McMillan Binch Mendelshn) The purpse f this paper is t highlight sme issues and recmmendatins t be cnsidered during

More information

4394 Gazzetta tal-gvern ta Malta MINISTRY OF FINANCE. Value Added Tax Department. Fiscal Cash Register Specifications

4394 Gazzetta tal-gvern ta Malta MINISTRY OF FINANCE. Value Added Tax Department. Fiscal Cash Register Specifications 4394 Gazzetta tal-gvern ta Malta MINISTRY OF FINANCE Value Added Tax Department Fiscal Cash Register Specificatins TYPE A: NON PORTABLE STAND ALONE FISCAL CASH REGISTER 1. LEGAL FRAMEWORK The Value Added

More information

STIClassroom Win Rosters, Attendance, Lesson Plans and Textbooks

STIClassroom Win Rosters, Attendance, Lesson Plans and Textbooks STIClassrm Win Rsters, Attendance, Lessn Plans and Textbks Student Class Rster T access the student class rster, click the icn in the Classrm desktp. Frm the Rster screen, teachers may access the items

More information

Are Insurance Premiums Deductible?

Are Insurance Premiums Deductible? Are Insurance Premiums Deductible? December 2011 Can I deduct the premiums? That s a questin yu prbably hear when yu re presenting an insurance cncept. Unfrtunately, the answer is generally n insurance

More information

Enrollee Health Assessment Program Implementation Guide and Best Practices

Enrollee Health Assessment Program Implementation Guide and Best Practices Enrllee Health Assessment Prgram Implementatin Guide and Best Practices March 2015 033129 (03-2015) This guide will help yu answer these questins: What is the Enrllee Health Assessment (EHA) prgram and

More information

Chapter 8 Financial Management

Chapter 8 Financial Management Chapter 8 Financial Management Intrductin Effective financial management is the heart f successful Cmmunity Develpment Blck Grant (CDBG) administratin. Grantees, r the Unit f General Lcal Gvernment (UGLG),

More information

Updated PT, OT, and ST Benefit Changes for Acute Services for Texas Medicaid Effective January 1, 2014

Updated PT, OT, and ST Benefit Changes for Acute Services for Texas Medicaid Effective January 1, 2014 Updated PT, OT, and ST Benefit Changes fr Acute Services fr Texas Medicaid Effective January 1, 2014 Infrmatin psted December 31, 2013 Nte: This article applies t claims submitted t TMHP fr prcessing.

More information

FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Approved by the DOLA Executive Director July 1, 2014

FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Approved by the DOLA Executive Director July 1, 2014 FIREFIGHTER HEART AND CIRCULATORY MALFUNCTION BENEFITS PROGRAM STANDARD OPERATING GUIDELINES Apprved by the DOLA Executive Directr July 1, 2014 Prgram Overview: As f July 1, 2014, the Department f Lcal

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

Munising Memorial Hospital. Administrative/Financial Policy

Munising Memorial Hospital. Administrative/Financial Policy Munising Memrial Hspital Administrative/Financial Plicy SUBJECT: Credit and Cllectins & Financial Assistance POLICY NO. 100-072 REVISED: March 26, 2014 Authrized By: The credit and cllectin plicy f Munising

More information

Application Submission Checklist To Mutual of Omaha For Medicare Supplement Coverage NEW YORK

Application Submission Checklist To Mutual of Omaha For Medicare Supplement Coverage NEW YORK Mutual f Omaha Insurance Cmpany P.O. Bx 3608 Omaha, Nebraska 68103-3608 Applicatin Submissin Checklist T Mutual f Omaha Fr Medicare Supplement Cverage NEW YORK THIS APPLICATION MUST BE USED TO WRITE MUTUAL

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

IT Account and Access Procedure

IT Account and Access Procedure IT Accunt and Access Prcedure Revisin Histry Versin Date Editr Nature f Change 1.0 3/23/06 Kelly Matt Initial Release Table f Cntents 1.0 Overview... 1 2.0 Purpse... 1 3.0 Scpe... 1 4.0 Passwrds... 1 4.1

More information

Process of Setting up a New Merchant Account

Process of Setting up a New Merchant Account Prcess f Setting up a New Merchant Accunt Table f Cntents PCI DSS... 3 Wh t cntact?... 3 Bakcgrund n PCI... 3 Why cmply?... 3 Hw t cmply?... 3 PCI DSS Scpe... 4 Des PCI DSS Apply t Me?... 4 What if I am

More information

Phi Kappa Sigma International Fraternity Insurance Billing Methodology

Phi Kappa Sigma International Fraternity Insurance Billing Methodology Phi Kappa Sigma Internatinal Fraternity Insurance Billing Methdlgy The Phi Kappa Sigma Internatinal Fraternity Executive Bard implres each chapter t thrughly review the attached methdlgy and plan nw t

More information

Financial Planning Agreement

Financial Planning Agreement Financial Planning Agreement This Financial Planning Agreement, the ( Agreement ), dated as f, 20, is by and between Vulcan Investments LLC, 2100 SuthBridge Pkwy, Suite 650 Birmingham, AL. 35209, an investment

More information

Tips to Prepare for Quarter-End and Year-End

Tips to Prepare for Quarter-End and Year-End Tips t Prepare fr Quarter-End and Year-End Melissa Wd Cnsultant What We ll Cver 1. Tying ut A/P 2. Tying ut A/R 3. Tying ut I/N 4. Wrk In Prgress 5. Managing Jbs and PMs 6. Quarterly Payrll 7. Clsing a

More information

Plan Transfer Procedures for Utility Submissions 11 24 2015 OVERVIEW

Plan Transfer Procedures for Utility Submissions 11 24 2015 OVERVIEW Plan Transfer Prcedures fr Utility Submissins OVERVIEW Abbreviatins The fllwing will be used thrughut this dcument: CADD MicrStatin r GDOT Bentley Navigatr PPG Plans Preparatin Guide DUO District Utilities

More information