GASB 61, The Financial Reporting Entity Purpose & Objective

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "GASB 61, The Financial Reporting Entity Purpose & Objective"

Transcription

1 GASB Statement N. 61, The Financial Reprting Entity: Omnibus An Amendment f GASB Statements N. 14 and N. 34 Presented by Andrew Richards, CPA, Partner Christpher Telli, CPA, Senir Manager Nvember 13, 2012 Purpse & Objective Amends GASB Statement 14 & 34 t imprve financial reprting fr a gvernmental financial reprting entity Clarifies/Amends Financial Accuntability Cncept Misleading t Exclude criteria Blending criteria Reprting f equity interest in legally separate rganizatins 4 1

2 Purpse & Objective Imprves guidance relating t cmpnent units & equity interest transactins, making financial statements mre relevant Allws users t better assess accuntability f elected fficials Imprves fcus f the financial reprting entity n the primary gvernment & allws fr better distinctin f primary gvernment (PG) & cmpnent unit (CU) Helps ensure PG desn t understate financial psitin fr equity interests 5 Effective Date Prvisins f this Statement are effective fr financial statements fr perids beginning after June 15, 2012 Earlier applicatin is encuraged 6 2

3 Scpe Primary gvernments Stand-alne gvernments Separately issued financial statements f gvernmental cmpnents Nngvernmental cmpnent units when included in a gvernmental financial reprting entity 7 Cmpnent Unit Definitin Cmpnent unit: Legally separate rganizatins fr which elected fficials f the primary gvernment are financially accuntable. In additin, a cmpnent unit can be anther rganizatin fr which the nature and significance f its relatinship with a primary gvernment is such that exclusin wuld cause the reprting entity's financial statements t be misleading 8 ⁰ Can be gvernmental rganizatin, nnprfit f fr-prfit crpratin 3

4 Amended Inclusin Criteria GASB 14 requires inclusin f a legally separate entity if it s fiscally dependent n the primary gvernment GASB 61 amends this t ALSO require a financial benefit r burden relatinship, in additin t being fiscally dependent If the financial accuntability cncept is met, the rganizatin shuld be reprted as part f the primary gvernment s financial reprting entity 9 Amended Inclusin Criteria Fiscally dependent: A gvernment that cannt d ne r mre f the fllwing withut the substantive apprval f anther gvernment: (a) determine and mdify its budget, (b) levy taxes r set rates r charges, r (c) issue bnded debt A financial benefit r burden relatinship exists if the primary gvernment is Legally entitled t r can access the rganizatin s resurces Legally bligated r has therwise assumed the bligatin t finance deficits f, r prvide financial supprt t the rganizatin Obligated in sme manner fr debt f the rganizatin 10 4

5 Amended Inclusin Criteria The primary gvernment is financially accuntable if it appints vting majrity f the rganizatin s gverning bard & 1. It is able t impse its will n the rganizatin, OR 2. There is ptential fr the rganizatin t prvide specific financial benefit t, r burden n, the primary gvernment 11 Amended Inclusin Criteria Primary gvernment may be financially accuntable fr a fiscally dependent gvernment even if that gvernment has a: 1) Separately elected gverning bard (elected schl bard but fiscally dependent n lcal gvernment) 2) Gverning bard appinted by a higher level f gvernment (schl bard appinted by State fficials but fiscally dependent n lcal gvernment) 3) Jintly appinted bard (bard appinted jintly by several lcal gvernments but fiscally dependent n ne) 12 5

6 Questin #1 It is pssible fr a cmpnent unit f a municipality t be which f the fllwing a) anther gvernmental rganizatin b) a fr-prfit crpratin c) a nt-fr-prfit crpratin d) all f the abve e) Nt sure 13 Amended Inclusin Criteria Ptential fr dual inclusin Organizatin culd meet financial accuntability criteria fr ne primary gvernment, but fiscally dependent n anther Can nly be cmpnent unit in ne reprting entity Requires careful judgment Generally, fiscal dependency will gvern, but nt always 14 6

7 Misleading t Exclude Criterin Paragraphs 12, 20, 39 and 66 f Statement 14 allwed fr legally separate entities t be included as cmpnent units, even if they d nt meet criteria fr inclusin, if exclusin wuld make the financial statements misleading r incmplete GASB 61 eliminates incmplete & amends GASB 14 t clarify the manner in which misleading t exclude prvisins shuld be applied in making this determinatin 15 Misleading t Exclude Criterin Fr rganizatins nt meeting the financial accuntability criteria Management may include if prfessinal judgment determines exclusin is misleading Determinatins based n nature & significance f rganizatin s relatinship t primary gvernment Shuld be applied fr all separately issued financial statements 16 7

8 Misleading t Exclude Criterin GASB 61 further clarifies what types f relatinships shuld be cnsidered when determining if misleading t exclude Clsely related r financially integrated Clsely related: Fcus n financial relatinships Financially integrated: Dcumented thrugh plicies, practices r rganizatinal dcuments f either primary gvernment r the rganizatin being evaluated 17 Majr Cmpnent Unit Requirement Clarifies types f relatinships that affect the determinatin f majr cmpnent units Eliminates requirement t cnsider each cmpnent unit s significance relative t ther cmpnent units Requires cnsideratin f nature and significance f relatinship t primary gvernment Services prvided Transactins Significant burden r benefit relatinship 18 8

9 Majr Cmpnent Unit Requirement Presentatin & reprting requirements 19 Majr cmpnent unit reprting requires ne f the fllwing Presenting each majr cmpnent unit in a separate clumn in the reprting entity s statements f net assets & activities Cmbining statements f majr cmpnent units in reprting entity s basic financial statements after the fund financial statements, r Presenting cndensed financial statements in ntes Nnmajr cmpnent units shuld be aggregated in a single clumn Cmbining statements allwed but nt required Questin #2 An rganizatin is included with a primary gvernment s reprting entity if that rganizatin is fiscally dependent AND a) A ptential financial benefit r burden relatinship exists b) The primary gvernment appints all f the bard members c) The entity is nt a cmpnent unit f anther gvernment d) the entity has a derivative instrument e) Nt sure 20 9

10 Blending Criteria Amends paragraph 53 f Statement N. 14 t include additinal prvisin when gverning bdies are substantively the same Adds prvisin fr cmpnent units whse ttal debt utstanding is expected t be repaid entirely r almst entirely with resurces frm primary gvernment 21 Blending Criteria Substantively the same Sufficient representatin f primary gvernment s entire gverning bdy n the cmpnent unit s gverning bdy s decisins f the primary gvernment cannt be verridden by cmpnent units Happens when primary gvernment s bard is essentially the same as cmpnent unit s bard Example: city redevelpment authrity is cmprised entirely, r almst entirely, f city cuncil members 22 10

11 Blending Criteria Blending methd shuld be used when gverning bdies substantively the same & There is financial benefit r burden relatinship OR Management f the primary gvernment has peratinal respnsibility fr cmpnent unit 23 Blending Criteria Operatinal respnsibility Management in this cntext are peple belw the gverning bard Respnsible fr day-t-day peratin Achieved if management manages activities f the cmpnent unit in essentially the same manner in which it manages its wn prgrams, departments r agencies 24 11

12 Blending Criteria Blending methd shuld als be used if Services prvided by cmpnent unit are entirely, r almst entirely, t primary gvernment r exclusively, r almst exclusively, benefits primary gvernment Similar t internal service funds Requirement still met if Services prvided t thers are insignificant t verall activities f cmpnent unit Services are prvided indirectly t primary gvernment (i.e. t emplyees) 25 Blending Criteria Blending als required fr cmpnent units whse ttal debt utstanding, including leases, is expected t be repaid entirely, r almst entirely, with resurces f primary gvernment New Requirement Repayment generally ccurs thrugh cntinuing pledge & apprpriatin by the primary gvernment t cmpnent unit 26 12

13 Blending Criteria Reprting Reprting blended cmpnent units Statement clarifies that funds f a blended cmpnent unit have the same financial reprting requirements as a fund f primary gvernment Included as part f primary gvernment s ther funds in fund statements &/r cmbining statements General fund f blended cmpnent unit is still reprted as a special revenue fund 27 Questin #3 Majr cmpnent units shuld be determined based n: a) The cmpnent unit's significance t ther cmpnent units b) The cmpnent unit's ttal assets c) The cmpnent unit's ttal net assets d) The cmpnent unit's significance t the primary gvernment e) Nt sure 28 13

14 Blending Criteria Reprting Business-type activities Business-type activity (BTA) that reprts in a single clumn may blend cmpnent unit int single clumn Present cndensed cmbining infrmatin in ntes Cndensed infrmatin shuld include (minimum) Cndensed statement f net assets Cndensed statement f revenues, expenditures & changes in net assets Cndensed statement f cash flws May als shw blended cmpnent unit in separate clumn & cmbining primary gvernment ttal clumn Multi-clumn BTA may add additinal clumns as if fund f primary gvernment 29 Reprting Equity Interests in Cmpnent Unit The Statement clarifies reprting f equity interests in legally separate rganizatins Primary gvernment shuld reprt an asset fr its equity interest in a discretely presented cmpnent unit If gvernment s intent is t directly enhance its ability t prvide gvernmental services, it shuld be discretely presented as a cmpnent unit If gvernment s intent is t btain incme r prfit, it shuld reprt equity as investment Minrity interest in jint ventures are shwn in net assets as restricted, nnexpendable 30 14

15 Amendments t Nte Disclsures Clarifies that gvernments shuld disclse the ratinale fr including each cmpnent unit & manner in which it is included Additinally, ntes shuld include Brief descriptin f the cmpnent unit and its relatinship t primary gvernment If cmpnent unit is discretely presented, blended r included in the fiduciary fund financial statements Hw separate financial statements fr cmpnent units may be btained 31 Amendments t Nte Disclsures Ntes essential t fair presentatin in reprting entity s basis financial statements include Gvernmental & business-type activities, majr funds, nnmajr funds, including blended cmpnent units Majr discretely presented cmpnent units (DPCU) Selected DPCU disclsures thrughut ntes Use prfessinal judgment Determined n cmpnent unit by cmpnent unit basis 32 15

16 Impact Expected sme cmpnent units may n lnger meet inclusin criteria under new Standard Nt expecting the reverse All cmpnent units will need reevaluatin by primary gvernment Blending must be reevaluated under new criteria If n lnger meets requirements t blend, then discretely presented (de-blended) Change in reprting entity will result in restatement 33 Questin #4 The blending criteria f GASB 61 is met if the gverning bdies are substantively the same and a) A financial benefit r burden relatinship exists b) The entities are financially integrated c) The financial statements are nt therwise incmplete d) It's based slely n prfessinal judgment e) Nt sure 34 16

17 Transitin In first perid applied, treated as adjustment f prir perids & restatement f all prir perids If restatement is nt practical, cumulative effect shuld be reprted as a restatement f beginning net assets (r fund equity r fund balance, as apprpriate) fr earliest perid restated Financial statements shuld disclse nature f restatement & its effect 35 Cmpnent Unit Evaluatin Flwchart 36 17

18 Examples All examples taken frm GASB Cmprehensive Implementatin Guide 37 Examples Case 6 Case 6 Bard f Educatin with Appinted Members Facts: Lcal bards f educatin are created as bdies crprate. The cunty bard f cmmissiners appints members f the bard f educatin fr municipalities lcated within the cunty, but may remve members nly fr cause. The lcal bards f educatin select their wn management and cntrl their wn day-t-day peratins. State law gives the state legislature the respnsibility fr prviding a unifrm system f free public schls. Accrdingly, the state grants the cunty the fllwing budgetary authrity: Lcal schl bards submit their entire budget t the cunty cmmissiners. The cunty cmmissiners make apprpriatins t the lcal bards f educatin fr that prtin f the budget that is t be funded by the cunty. The cunty cmmissiners apprve the lcal schl bards' budgets, which are then adpted by the lcal schl bards. If the cunty bard allcates funds specifically t certain purpses r functins, the lcal bards f educatin are permitted t change the apprpriatin fr the intended prgram r purpse within certain limits. Changes in the schl budget reslutin, whether increases r decreases t prjects in (1) acquisitin f land r (2) building acquisitin and cnstructin, require cunty cmmissiner apprval

19 Examples Case 6 (cnt.) Case 6 Bard f Educatin with Appinted Members (cnt.) The cunty may allcate part r all f each apprpriatin by purpse, functin r prject. The authrity f the cunty is limited by a statutry requirement that the cunty prvide adequate schl facilities. Hwever, the cunty has n authrity ver the administratin f the cnstructin. A lcal bard f educatin has legal recurse if it feels that the cunty is nt prviding adequate facilities r is nt fulfilling its statutry funding respnsibilities. A clerk f curt r a judge can rder a cunty t increase its financial supprt f a lcal bard f educatin. Cnclusin: The lcal bard f educatin wuld be discretely presented as a cmpnent unit f the cunty. The cunty bard f cmmissiners appints the members f each lcal bard f educatin and is able t impse its will thrugh its budgetary authrity, which grants the cunty apprval authrity ver the entire budget and thus is nt merely a cmpliance apprval required as a cnditin t receive financial aid. In additin, the cunty cmmissiners have apprval authrity ver the capital acquisitins f the lcal bard f educatin. 39 Examples Case 6a Case 6a Bard f Educatin with Elected Members Facts: Cnsider the same facts as in Case 6, except that the members f the lcal bard f educatin are separately elected. Cnclusin: If the members f the lcal bard f educatin are separately elected, the bard f educatin wuld be evaluated as a cmpnent unit f the cunties cunty based n the fiscal dependency criteria, which include the financial benefit r burden criteria. The bard f educatin is fiscally dependent n the cunty based n the cunty s budgetary apprval authrity. In additin, the lcal bard f educatin impses a financial burden because the cunty prvides resurces fr its peratins. The bard shuld be reprted as a discretely presented cmpnent unit

20 Examples Case 13 Case 13 Library Assciatin Facts: A library assciatin is a bdy crprate and plitic. It is gverned by a furteen-member bard, serving staggered seven-year terms. Seven f the furteen members are direct appintees f the twn. The remaining seven members are elected by the ther bard members. (Vacancies are filled by a majrity vte f the remaining thirteen members, seven f whm a vting majrity are direct appintees f the twn.) The twn may nt remve the members f the library's bard, except fr cause. The twn has n authrity ver the budget f the assciatin; hwever, the twn prvides funding fr apprximately 90% f the library's funding fr library peratins. The library als receives dnatins and des a substantial amunt f fund raising t finance capital imprvements. The library bard cntrls the management f the library's day-t-day peratins and hlds prperty in its wn name. Cnclusin: The library wuld be reprted as a discretely presented cmpnent unit f the twn. All f the library bard members are either appinted directly by the twn r selected by a grup that is cntrlled by appintees, which means that the twn des appint a vting majrity f the bard. The funding prvided by the twn fr the library's peratins impses a financial burden n the twn. 41 Examples Case 13a Case 13a Library Assciatin Facts: Cnsider the same facts as in Case 13, except that the tw bards are substantively the same and the library assciatin is managed in the same manner as a department f the twn. Cnclusin: The library wuld be reprted as a blended cmpnent unit f the twn because the tw bards are substantively the same and management f the twn has peratinal respnsibility fr the cmpnent unit

21 Examples Case 21 Case 21 Art Fundatin Facts: The Carl Sauer Art Fundatin was established as a legally separate, tax-exempt rganizatin t supprt fine arts in the greater Anytwn metr area. The fundatin has a histry f prviding substantial financial supprt t several different entities each year including XYZ Art Museum, Anytwn s public museum; cmmunity theatre grups; and ther rganizatins with bjectives cnsistent with the fundatin s charter. Occasinally, dnatins received by the fundatin are restricted fr the benefit f specific rganizatins, but generally, restricted dnatins are distributed currently, rather than held. An accumulatin f restricted resurces wuld nt be significant t any f the designated beneficiaries. The supprt given t XYZ Art Museum during the current year was significant t the museum. Hwever, depending n the nging needs f ther qualifying rganizatins and the fundatin s resurces available fr distributin, this level f supprt t the museum has varied cnsiderably ver the years. Cnclusin: The Carl Sauer Art Fundatin is nt required t be reprted as a cmpnent unit f XYZ Art Museum because at least ne f the three criteria is nt satisfied. The direct benefit criterin is nt met because the fundatin supprts several ther rganizatins, and the resurces it receives and hlds are nt entirely r almst entirely restricted fr the benefit f XYZ Art Museum. Because the first criterin is nt met, neither the entitlement/ability t access criterin nr the significance criterin needs t be cnsidered. Hwever, the incmplete r misleading t exclude cncept in paragraph 41 f Statement 14, as amended, shuld be cnsidered. 43 Andrew Richards, CPA Partner Christpher Telli, CPA Senir Manager

22 Cntinuing Prfessinal Educatin (CPE) Credits BKD, LLP is registered with the Natinal Assciatin f State Bards f Accuntancy (NASBA) as a spnsr f cntinuing prfessinal educatin n the Natinal Registry f CPE Spnsrs. State bards f accuntancy have final authrity n the acceptance f individual curses fr CPE credit. Cmplaints regarding registered spnsrs may be submitted t the Natinal Registry f CPE Spnsrs thrugh its website: The infrmatin in BKD webinars is presented by BKD prfessinals, but applying specific infrmatin t yur situatin requires careful cnsideratin f facts & circumstances. Cnsult yur BKD advisr befre acting n any matters cvered in these webinars. 45 CPE Credit Up t 1 CPE credit will be awarded upn verificatin f participant attendance; hwever, credits may vary depending n state guidelines Fr questins, cmplaints r cmments regarding CPE credit, please the BKD Learning & Develpment Department at 46 22

PUBLIC CHARTER SCHOOLS. Entity Type. This document addresses the following topics related to Tennessee Public Charter Schools. Additional Information:

PUBLIC CHARTER SCHOOLS. Entity Type. This document addresses the following topics related to Tennessee Public Charter Schools. Additional Information: Jan 2015 PUBLIC CHARTER SCHOOLS STATE OF TENNESSEE COMPTROLLER OF THE TREASURY DEPARTMENT OF AUDIT DIVISION OF LOCAL GOVERNMENT AUDIT Entity Type Fr accunting, financial reprting, and auditing purpses,

More information

Audit Committee Charter

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

More information

Accounting for Collaboration- Transition Issues

Accounting for Collaboration- Transition Issues LAAP BULLETIN 102 Accunting fr Cllabratin- Transitin Issues February 2015 The Lcal Authrity Accunting Panel issues LAAP Bulletins t assist practitiners with the applicatin f the requirements f the Cde

More information

CMS Eligibility Requirements Checklist for MSSP ACO Participation

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

More information

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

IFRS Discussion Group

IFRS Discussion Group IFRS Discussin Grup Reprt n the Public Meeting February 26, 2014 The IFRS Discussin Grup is a discussin frum nly. The Grup s purpse is t assist the Accunting Standards Bard (AcSB) regarding issues arising

More information

TOWN OF BRIDGEWATER Grants and Community Sponsorship Policy

TOWN OF BRIDGEWATER Grants and Community Sponsorship Policy TOWN OF BRIDGEWATER Grants and Cmmunity Spnsrship Plicy Plicy N.: 77 Apprved: Nv. 24, 2014 Reslutin N.: 14 249 PURPOSE The Grants t Organizatins plicy prvides guidelines fr the awarding f grants t nn prfit

More information

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

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

More information

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

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

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

More information

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

Municipal Advisor Registration

Municipal Advisor Registration FACT SHEET Municipal Advisr Registratin SEC Open Meeting Sept. 18, 2013 The Securities and Exchange Cmmissin tday will cnsider whether t adpt a rule that wuld establish a permanent registratin regime fr

More information

Application for Inclusion of a Developed Practice Area in Professional Psychology for Purposes of Doctoral and Internship Program Accreditation

Application for Inclusion of a Developed Practice Area in Professional Psychology for Purposes of Doctoral and Internship Program Accreditation Applicatin fr Inclusin f a Develped Practice Area in Prfessinal Psychlgy fr Purpses f Dctral and Internship Prgram Accreditatin Cmmittee n Accreditatin c/ Office f Prgram Cnsultatin and Accreditatin Educatin

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

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

SECTION J QUALITY ASSURANCE AND IMPROVEMENT PROGRAM

SECTION J QUALITY ASSURANCE AND IMPROVEMENT PROGRAM Audit Manual Sectin J SECTION J QUALITY ASSURANCE AND IMPROVEMENT PROGRAM Ref. Plicy and Practice Requirements IIA Standards and Other references J 1 Plicy: The Head f Internal Audit shall develp and maintain

More information

The role and responsibilities of the EITI Board Members. Sydney, 24 May 2013 Christian Fr. Michelet

The role and responsibilities of the EITI Board Members. Sydney, 24 May 2013 Christian Fr. Michelet The rle and respnsibilities f the EITI Bard Members Sydney, 24 May 2013 Christian Fr. Michelet FORMAL FRAMEWORK The EITI Assciatin is a nn-prfit assciatin rganized under the laws f Nrway The EITI Assciatin

More information

Maintain a balanced budget primarily the General & Park Funds

Maintain a balanced budget primarily the General & Park Funds EXHIBIT B City f Chic Budget Cntingency Plan P The purpse f the Budget Cntingency Plan is t establish a guideline and general apprach t respnd t adverse financial and ecnmic cnditins that culd negatively

More information

6101 - DEPARTMENT OF ADMINISTRATION 14-BANKING AND FINANCIAL DIVISION

6101 - DEPARTMENT OF ADMINISTRATION 14-BANKING AND FINANCIAL DIVISION Prgram Budget Cmparisn The fllwing table summarizes the ttal executive budget fr the prgram by year, type f expenditure, and surce f funding. Prgram Budget Cmparisn Budget Item Base Fiscal 2012 Apprp.

More information

How to Write a Constitution for your Softball Association

How to Write a Constitution for your Softball Association Hw t Write a Cnstitutin fr yur Sftball Assciatin As the leaders f a Sftball Assciatin, yu need t understand the imprtance f a cnstitutin. A cnstitutin is simply a set f written rules r an agreement gverning

More information

Financial Accountability Handbook

Financial Accountability Handbook Financial Accuntability Handbk >> Vlume 4 Mnitring/assessment Infrmatin Sheet 4.2 Statement by Chief Finance Officer Intrductin Accuntable fficers and statutry bdies are respnsible fr the efficient, effective

More information

INSTRUCTIONS UNITED KINGDOM CDOT JURISDICTION ADDENDUM SELF- CERTIFICATION FOR ENTITIES

INSTRUCTIONS UNITED KINGDOM CDOT JURISDICTION ADDENDUM SELF- CERTIFICATION FOR ENTITIES INSTRUCTIONS UNITED KINGDOM CDOT JURISDICTION ADDENDUM SELF- CERTIFICATION FOR ENTITIES United Kingdm Crwn Dependencies & Overseas Territries (UK CDOT) Overview T cmply with the United Kingdm (UK) and

More information

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association

Notice of Protection Provided by Utah Life and Health Insurance Guaranty Association Ntice f Prtectin Prvided by Utah Life and Health Insurance Guaranty Assciatin This ntice prvides a brief summary f the Utah Life and Health Insurance Guaranty Assciatin ("the Assciatin") and the prtectin

More information

Auditor General s Office

Auditor General s Office Item N. Auditr General s Office The Auditr General s Office will supprt City Cuncil and Municipal Administratin in meeting their legislated respnsibilities, in imprving the perfrmance f the crpratin in

More information

Developed and implemented a new Organizational Design for a major Government Department in Abu Dhabi

Developed and implemented a new Organizational Design for a major Government Department in Abu Dhabi Adiv Cnsulting is a leading Management Cnsulting firm based in the GCC, specialising in the area f Strategic Human Resurce (HR) management and Organizatin Design. Adiv was funded n the principle f delivering

More information

ITIL Release Control & Validation (RCV) Certification Program - 5 Days

ITIL Release Control & Validation (RCV) Certification Program - 5 Days ITIL Release Cntrl & Validatin (RCV) Certificatin Prgram - 5 Days Prgram Overview ITIL is a set f best practices guidance that has becme a wrldwide-adpted framewrk fr Infrmatin Technlgy Services Management

More information

SECTION 5: EVALUATION METHODOLOGY

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

More information

To Receive CPE Credit

To Receive CPE Credit Trends in ACH Fraud & Risk Management Jhn A. Mills, AAP Supervising Cnsultant jmills@bkd.cm 314.231.5544 March 28, 2013 T Receive CPE Credit Participate in entire webinar Answer plls when they are prvided

More information

AUDIT AND RISK COMMITTEE TERMS OF REFERENCE

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

More information

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

Special Tax Notice Regarding 403(b) (TSA) Distributions

Special Tax Notice Regarding 403(b) (TSA) Distributions Special Tax Ntice Regarding 403(b) (TSA) Distributins P.O. Bx 7893 Madisn, WI 53707-7893 1-800-279-4030 Fax: (608) 237-2529 The IRS requires us t prvide yu with a cpy f the Explanatin f Direct Rllver,

More information

GENERAL MOTORS COMPANY AUDIT COMMITTEE CHARTER. Most Recently Amended: December 8, 2015

GENERAL MOTORS COMPANY AUDIT COMMITTEE CHARTER. Most Recently Amended: December 8, 2015 GENERAL MOTORS COMPANY AUDIT COMMITTEE CHARTER Mst Recently Amended: December 8, 2015 Purpse The purpse f the Audit Cmmittee is t assist the Bard f Directrs f General Mtrs Cmpany in its versight f the

More information

LOUISIANA TECH UNIVERSITY Division of Student Financial Aid Post Office Box 7925 Ruston, LA 71272

LOUISIANA TECH UNIVERSITY Division of Student Financial Aid Post Office Box 7925 Ruston, LA 71272 LOUISIANA TECH UNIVERSITY Divisin f Student Financial Aid Pst Office Bx 7925 Rustn, LA 71272 Dear Financial Aid Applicant, Accrding t yur 2011-2012 Student Aid Reprt (SAR), yu did nt include any parental

More information

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

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

More information

Gravesham Borough Council

Gravesham Borough Council Classificatin: Part 1 Public Key Decisin: Please specify - N Gravesham Brugh Cuncil Reprt t: Perfrmance and Administratin Cmmittee Date: 12 Nvember 2015 Reprting fficer: Subject: Crprate Perfrmance Manager

More information

The Jackson Laboratory Third-Party Fundraising Guidelines

The Jackson Laboratory Third-Party Fundraising Guidelines The Jacksn Labratry Third-Party Fundraising Guidelines DEFINITION A Third-Party Fundraiser ( Fundraiser ) is defined as an rganizatin, crpratin, grup r individual raising mney fr The Jacksn Labratry (the

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

How ISO 9001 and Support Sarbanes-Oxley Compliance. By Sandford Liebesman

How ISO 9001 and Support Sarbanes-Oxley Compliance. By Sandford Liebesman Change Management Cnsulting, Inc. Transfrming Businesses Wrldwide Hw ISO 9001 and 14001 Supprt Sarbanes-Oxley Cmpliance By Sandfrd Liebesman Intrductin In September 2005, I published an article in Quality

More information

To Receive CPE Credit

To Receive CPE Credit Tracking Affrdable Care Act Infrmatin in Dynamics GP Octber 22, 2015 Charles Allen Senir Managing Cnsultant BKD Technlgies callen@bkd.cm T Receive CPE Credit Participate in entire webinar Answer attendance

More information

Corporations Q&A. Shareholders. 2006 Edward R. Alexander, Jr.

Corporations Q&A. Shareholders. 2006 Edward R. Alexander, Jr. Crpratins Q&A. What is a crpratin and why frm ne? A crpratin is a business entity that is separate and distinct frm its wners. It can enter cntracts, sue and be sued withut invlving its wners (the sharehlders).

More information

Fiscal Operation of Service Centers

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

More information

Project Open Hand Atlanta. Health Insurance Portability and Accountability Act (HIPAA) NOTICE OF PRIVACY PRACTICES

Project Open Hand Atlanta. Health Insurance Portability and Accountability Act (HIPAA) NOTICE OF PRIVACY PRACTICES Prject Open Hand Atlanta Effective Date: April 14, 2003 Health Insurance Prtability and Accuntability Act (HIPAA) The Health Insurance Prtability and Accuntability Act f 1996 (HIPAA) directs health care

More information

St Andrews Christian College BOARD CONFLICT OF INTEREST POLICY

St Andrews Christian College BOARD CONFLICT OF INTEREST POLICY St Andrews Christian Cllege BOARD CONFLICT OF INTEREST POLICY April 2011 St Andrews Christian Cllege 2 Bard Cnflict f Interest Plicy Plicy Dcument Infrmatin Plicy Name Bard Cnflict f Interest Plicy Authr/Supervisr

More information

LINCOLNSHIRE POLICE Policy Document

LINCOLNSHIRE POLICE Policy Document LINCOLNSHIRE POLICE Plicy Dcument 1. POLICY IDENTIFICATION PAGE POLICY TITLE: ICT CHANGE & RELEASE MANAGEMENT POLICY POLICY REFERENCE NO: PD 186 POLICY OWNERSHIP: ACPO Cmmissining Officer: Prtfli / Business-area

More information

Terms of Reference for the Fire Review Panel

Terms of Reference for the Fire Review Panel Terms f Reference fr the Fire Review Panel Purpse The Fire Review Panel (the Panel) is appinted t prvide independent advice t the Minister f Internal Affairs (the Minister) abut hw the Gvernment can achieve:

More information

To Receive CPE Credit

To Receive CPE Credit Analyze Dynamics GP Data Using Micrsft PwerPivt fr Excel May 23, 2013 Charles Allen Managing Cnsultant BKD Technlgies callen@bkd.cm T Receive CPE Credit Participate in entire webinar Answer plls when they

More information

GFWC Leadership Education and Development Seminar (LEADS)

GFWC Leadership Education and Development Seminar (LEADS) GFWC Leadership Educatin and Develpment Seminar (LEADS) Infrmatin fr GFWC State Federatins The GFWC LEADS prgram is intended t identify GFWC members at the grassrts level wh have the ptential and the desire

More information

CASSOWARY COAST REGIONAL COUNCIL POLICY ENTERPRISE RISK MANAGEMENT

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

More information

Internal Audit Charter and operating standards

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

More information

HIPAA Notice of Privacy Practices. Central Ohio Surgical Associates, Inc.

HIPAA Notice of Privacy Practices. Central Ohio Surgical Associates, Inc. HIPAA Ntice f Privacy Practices Central Ohi Surgical Assciates, Inc. THIS NOTICE OF PRIVACY PRACTICES (THE NOTICE ) DESCRIBES HOW HEALTH INFORMATION ABOUT YOU MAY BE USED AND DISCLOSED AND HOW YOU CAN

More information

Moderation and validation of assessment (Higher Education) - RMIT Vietnam. Moderation and Validation of Assessment

Moderation and validation of assessment (Higher Education) - RMIT Vietnam. Moderation and Validation of Assessment PROCEDURE Operatinal Respnsibility Related Plicy Mderatin and validatin f assessment (Higher Educatin) - RMIT Schls Mderatin and Validatin f Assessment PROCEDURE STATEMENT Supprting the implementatin f

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

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

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

More information

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

Sources of Federal Government and Employee Information

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

More information

Communal Property Institution Capacity Assessment Tool

Communal Property Institution Capacity Assessment Tool Cmmunal Prperty Institutin Capacity Assessment Tl Intrductin t cmmunal prperty institutins Cmmunal prperty institutins (CPIs) Participants in the land refrm prgramme can hld prperty thrugh different frms

More information

FAQs about Registration & Licensing in Dubai

FAQs about Registration & Licensing in Dubai FAQs abut Registratin & Licensing in Dubai Trade Names 1. Is it required t register a trade name in rder t apply fr an initial apprval? N, a trade name may be bked fr ne year renewable perid, against payment

More information

DALBAR Due Diligence: Trust, but Verify

DALBAR Due Diligence: Trust, but Verify BEST INTEREST INVESTMENT RECOMMENDATIONS Advisr Rle under Best Interest Regulatins January 27, 2016 In the era when the cntractual bligatin is t act in the client s best interest, investment decisins can

More information

The ADA: Your Employment Rights as an Individual With a Disability

The ADA: Your Employment Rights as an Individual With a Disability The ADA: Yur Emplyment Rights as an Individual With a Disability The U.S. Equal Emplyment Opprtunity Cmmissin ADDENDUM Since The Americans with Disabilities Act: Yur Respnsibilities as an Emplyer was published,

More information

Business Continuity Management Policy

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

More information

REFERENCE ACTION ANALYST STAFF DIRECTOR 1) Insurance, Business & Financial Affairs Policy Committee Reilly Cooper SUMMARY ANALYSIS

REFERENCE ACTION ANALYST STAFF DIRECTOR 1) Insurance, Business & Financial Affairs Policy Committee Reilly Cooper SUMMARY ANALYSIS HOUSE OF REPRESENTATIVES STAFF ANALYSIS BILL #: HB 903 Wrkers' Cmpensatin Attrney's Fees SPONSOR(S): Flres and thers TIED BILLS: IDEN./SIM. BILLS: REFERENCE ACTION ANALYST STAFF DIRECTOR 1) Insurance,

More information

Standards and Procedures for Approved Master's Seminar Paper or Educational Project University of Wisconsin-Platteville Requirements

Standards and Procedures for Approved Master's Seminar Paper or Educational Project University of Wisconsin-Platteville Requirements Standards and Prcedures fr Apprved Master's Seminar Paper r Educatinal Prject University f Wiscnsin-Platteville Requirements Guidelines Apprved by the Graduate Cuncil University f Wiscnsin-Platteville

More information

Please provide a 2-3 sentence summary of your proposal: Financial Profile of Organization:

Please provide a 2-3 sentence summary of your proposal: Financial Profile of Organization: Name f Applicant Organizatin: Address: City, State, Zip: Phne: Fax: Email: Primary Cntact & Title: Federal EIN Number: Website: Age f Organizatin: Please prvide a 2-3 sentence summary f yur prpsal: Financial

More information

FREE TO BREATHE ACCELERATE CLINICAL TRIALS GRANT REQUEST FOR APPLICATIONS

FREE TO BREATHE ACCELERATE CLINICAL TRIALS GRANT REQUEST FOR APPLICATIONS AWARD OVERVIEW FREE TO BREATHE ACCELERATE CLINICAL TRIALS GRANT REQUEST FOR APPLICATIONS Free t Breathe has a new funding pprtunity fcused n research t investigate strategies and interventins t increase

More information

Key Steps for Organizations in Responding to Privacy Breaches

Key Steps for Organizations in Responding to Privacy Breaches Key Steps fr Organizatins in Respnding t Privacy Breaches Purpse The purpse f this dcument is t prvide guidance t private sectr rganizatins, bth small and large, when a privacy breach ccurs. Organizatins

More information

Reforms to South Australian Gambling Legislation

Reforms to South Australian Gambling Legislation Licensee Bulletin Refrms t Suth Australian Gambling Legislatin A bulletin was issued t all licensees n 25 September 2013, which gave a brief verview f recent amendments t gambling legislatin in Suth Australia

More information

Bond Authorization Requested

Bond Authorization Requested District r Charter Schl Cntact Persn: Address 1: Address 2: City: Zip Cde: Telephne: Email Address: Bnd Authrizatin Requested The maximum bnd authrizatin that may be requested per district r charter schl

More information

Town of Wayland, Massachusetts Investment Policy Statement General Fund & Trust Funds

Town of Wayland, Massachusetts Investment Policy Statement General Fund & Trust Funds Twn f Wayland, Massachusetts Investment Plicy Statement General Fund & Trust Funds I. The Investment f General Funds, Special Revenue Funds, Enterprise Funds, and Capital Prjects Funds A. Scpe This sectin

More information

Trustee Corporations Association of Australia

Trustee Corporations Association of Australia Submissi~rn N. Date Received LA-cA Trustee Crpratins Assciatin f Australia Submissin t Huse f Representatives Legal and Cnstitutinal Affairs Cmmittee Inquiry int Older Peple and the Law Nvember 2006 Older

More information

VET FEE-HELP Frequently Asked Questions for Students May 2010

VET FEE-HELP Frequently Asked Questions for Students May 2010 Hw d I apply? VET FEE-HELP Frequently Asked Questins fr Students May 2010 If yu are eligible fr VET FEE-HELP assistance and wuld like t btain a VET FEE-HELP lan, yu shuld btain a Request fr VET FEE-HELP

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

National Australia Bank Limited Group Disclosure & External Communications Policy

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

More information

SEC FLASH REPORT. June 28, 2011

SEC FLASH REPORT. June 28, 2011 SEC FLASH REPORT The Securities and Exchange Cmmissin Issues Prpsal t Strengthen Audits and Reprting f Brker-Dealers t Prtect Custmer Assets and Requests Cmments June 28, 2011 On June 15, 2011, the U.S.

More information

Framework Agreement between the Department of Health and Public Health England. Annex C: Public-Facing Communications

Framework Agreement between the Department of Health and Public Health England. Annex C: Public-Facing Communications Framewrk Agreement between the Department f Health and Public Health England Annex C: Public-Facing Cmmunicatins Framewrk Agreement between the Department f Health and Public Health England: Annex C Annex

More information

FACT SHEET BORROWING THROUGH SUPER. Prepared by Brett Griffiths, Director Superannuation Consulting e bgriffiths@vincents.com.au

FACT SHEET BORROWING THROUGH SUPER. Prepared by Brett Griffiths, Director Superannuation Consulting e bgriffiths@vincents.com.au FACT SHEET BORROWING THROUGH SUPER Prepared by Brett Griffiths, Directr Superannuatin Cnsulting e bgriffiths@vincents.cm.au FACT SHEET Since September 2007 Self Managed Superannuatin Funds (SMSF s) can

More information

Personal Data Security Breach Management Policy

Personal Data Security Breach Management Policy Persnal Data Security Breach Management Plicy 1.0 Purpse The Data Prtectin Acts 1988 and 2003 impse bligatins n data cntrllers in Western Care Assciatin t prcess persnal data entrusted t them in a manner

More information

REFERENCE ACTION ANALYST STAFF DIRECTOR or BUDGET/POLICY CHIEF

REFERENCE ACTION ANALYST STAFF DIRECTOR or BUDGET/POLICY CHIEF HOUSE OF REPRESENTATIVES STAFF ANALYSIS BILL #: CS/CS/HB 887 Cmputer Cding Instructin SPONSOR(S): K-12 Subcmmittee, Adkins TIED BILLS: IDEN./SIM. BILLS: CS/SB 468 REFERENCE ACTION ANALYST STAFF DIRECTOR

More information

Annex 01 Recommendation #1: Establishing an Empowered Community for Enforcing Community Power

Annex 01 Recommendation #1: Establishing an Empowered Community for Enforcing Community Power Annex 01 - Recmmendatin #1 Annex 01 Recmmendatin #1: Establishing an Empwered Cmmunity fr Enfrcing Cmmunity Pwer 1. Summary Under Califrnia law and the current Bylaws f the Internet Crpratin fr Assigned

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

Co-Sponsorship Information Sheet

Co-Sponsorship Information Sheet C-Spnsrship Infrmatin Sheet Purpse The purpse f the c-spnsrship prcess is t allw the Student Gvernment Assciatin t supprt chartered student rganizatins and university departments thrugh funding fr events

More information

How much life insurance do I need? Wrong question!

How much life insurance do I need? Wrong question! Hw much life insurance d I need? Wrng questin! We are ften asked this questin r sme variatin f it. We believe it is NOT the right questin t ask. What yu REALLY need is mney, cash. S the questin shuld be

More information

SPONSORSHIP FRAMEWORK

SPONSORSHIP FRAMEWORK SPONSORSHIP FRAMEWORK (ratified by RCPCH Cuncil April 2015) Fr the purpses f this dcument, spnsrship is defined as incme t the Cllege generated thrugh agreement with a cmmercial entity, nn-prfit making

More information

ITIL V3 Planning, Protection and Optimization (PPO) Certification Program - 5 Days

ITIL V3 Planning, Protection and Optimization (PPO) Certification Program - 5 Days ITIL V3 Planning, Prtectin and Optimizatin (PPO) Certificatin Prgram - 5 Days Prgram Overview The ITIL Intermediate Qualificatin: Planning, Prtectin and Optimizatin (PPO) Certificate is a free-standing

More information

Criminal Justice Student Association (CJSA) Constitution/Bylaws

Criminal Justice Student Association (CJSA) Constitution/Bylaws Criminal Justice Student Assciatin (CJSA) Cnstitutin/Bylaws Article I: NAME The name f this rganizatin shall be the Criminal Justice Student Assciatin (CJSA), hereinafter referred t as CJSA r Assciatin.

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

ITIL Service Offerings & Agreement (SOA) Certification Program - 5 Days

ITIL Service Offerings & Agreement (SOA) Certification Program - 5 Days ITIL Service Offerings & Agreement (SOA) Certificatin Prgram - 5 Days Prgram Overview ITIL is a set f best practices guidance that has becme a wrldwide-adpted framewrk fr Infrmatin Technlgy Services Management

More information

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

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

More information

Public Sector Executive Compensation Report Template Disclosure Form

Public Sector Executive Compensation Report Template Disclosure Form Public Sectr Executive Cmpensatin Reprt Template Disclsure Frm The Bard f Educatin encurages and adpts practices that enable the district t attract, retain, incent, and reward qualified, high-perfrming

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

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

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

More information

Succession Planning & Leadership Development: Your Utility s Bridge to the Future

Succession Planning & Leadership Development: Your Utility s Bridge to the Future Successin Planning & Leadership Develpment: Yur Utility s Bridge t the Future Richard L. Gerstberger, P.E. TAP Resurce Develpment Grup, Inc. 4625 West 32 nd Ave Denver, CO 80212 ABSTRACT A few years ag,

More information

UNIVERSITY INCIDENT PLANNING COMMITTEE TERMS OF REFERENCE

UNIVERSITY INCIDENT PLANNING COMMITTEE TERMS OF REFERENCE 1. TITLE OF COMMITTEE UNIVERSITY INCIDENT PLANNING COMMITTEE University Incident Planning Cmmittee (IPC) 2. ESTABLISHMENT TERMS OF REFERENCE The University Incident Planning Cmmittee is established in

More information

FORM ADV (Paper Version) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS

FORM ADV (Paper Version) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS APPENDIX A FORM ADV (Paper Versin) UNIFORM APPLICATION FOR INVESTMENT ADVISER REGISTRATION AND REPORT FORM BY EXEMPT REPORTING ADVISERS Frm ADV: General Instructins Read these instructins carefully befre

More information

COUNSELING DEFINITIONS

COUNSELING DEFINITIONS Client TERM COUNSELING DEFINITIONS DEFINITION The client is the business, if it exists. In the case f a prspective business, the client is the individual. In-Business: Cmpleted required registratin(s),

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

Secondary Financing in FHA Insured Low Income Housing Tax Credit Projects September 23, 2015

Secondary Financing in FHA Insured Low Income Housing Tax Credit Projects September 23, 2015 Secndary Financing in FHA Insured Lw Incme Husing Tax Credit Prjects September 23, 2015 Aarn O Tle, Partner Klein Hrnig LLP 1325 G Street NW, Suite 770 Washingtn, DC 20005 atle@kleinhrnig.cm 202 842 0127

More information

William T. Cuppett, CPA, Managing Member, The Health Group, LLC Theresa M. Forster, VP for Hospice Policy & Programs, NAHC. NAHC - October 20,

William T. Cuppett, CPA, Managing Member, The Health Group, LLC Theresa M. Forster, VP for Hospice Policy & Programs, NAHC. NAHC - October 20, 812. Hw t Master Hspice Aggregate CAP Reprting and Financial Management William T. Cuppett, CPA, Managing Member, The Health Grup, LLC Theresa M. Frster, VP fr Hspice Plicy & Prgrams, NAHC NAHC - Octber

More information

Errors & Omissions Insurance for Title, Escrow Agents and Abstractors. Endorsed by the American Land Title Association

Errors & Omissions Insurance for Title, Escrow Agents and Abstractors. Endorsed by the American Land Title Association Errrs & Omissins Insurance fr Title, Escrw Agents and Abstractrs Endrsed by the American Land Title Assciatin The Insurance Cmpany: Title Industry Assurance Cmpany, a Risk Retentin Grup TIAC issued its

More information

LASTING POWER OF ATTORNEY EXPLANATORY LEAFLET

LASTING POWER OF ATTORNEY EXPLANATORY LEAFLET LASTING POWER OF ATTORNEY EXPLANATORY LEAFLET A Pwer f Attrney is a legal dcument where a persn gives anther persn r persns (the Attrney) authrity t make certain decisins n his r her behalf. A Lasting

More information

Appendix H. Annual Risk Assessment and Audit Plan 2013/14

Appendix H. Annual Risk Assessment and Audit Plan 2013/14 Annual Risk Assessment and Audit Plan 2013/14 Internal Audit Department September 25, 2013 Table f Cntents Intrductin.. 3 Risk Assessment Prcess... 4 Page 2 Intrductin Each year, the Internal Audit Department

More information