Financial Accountability Handbook

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Financial Accountability Handbook"

Transcription

1 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 and ecnmical peratin f their agencies. T discharge this respnsibility, they may delegate certain functins t ther fficers within the public sectr. Sectin 77 f the Financial Accuntability Act 2009 (the Act) includes the requirement, fr departments nly, that accuntable fficers must delegate the establishment and review f financial internal cntrls t the chief finance fficer (CFO). Sectin 77(2)(b) f the Act further prvides that the CFO must prvide an annual statement t the accuntable fficer abut whether apprpriate financial cntrls are in place and perating effectively. This Infrmatin Sheet is designed t assist departments in implementing the requirements f this statement. Legislative requirements As detailed in Infrmatin Sheet 2.5 Chief Finance Officer, the Act requires accuntable fficers t nminate an fficer t the psitin f CFO. Financial resurce management is a key respnsibility f this psitin and encmpasses the establishment, maintenance and review f financial internal cntrls and prcesses. The Act als prescribes that the CFO must prvide a statement t the accuntable fficer each financial year abut whether the financial internal cntrls f the department are perating efficiently, effectively and ecnmically. The Financial and Perfrmance Management Standard 2009 (the Standard) prescribes that the CFO must prvide the statement befre r at the same time the CFO certifies the annual financial statements fr the department. The Standard als prescribes that the statement must include, as a minimum, whether: (a) the financial recrds f the department have been prperly maintained thrughut the financial year in accrdance with the prescribed requirements (b) the risk management and internal cmpliance and cntrl systems f the department relating t financial management have been perating efficiently and effectively thrughut the financial year (c) since the balance date, there have been any changes that may have a material effect n the peratin f the risk management and internal cmpliance and cntrl systems f the department, and if s, details f the changes, and (d) external service prviders have given assurance abut their cntrls. Each f these elements is cnsidered in detail belw. Financial recrds This requirement is abut whether recrds t supprt the financial management f the agency have been prperly maintained. There are a number f legislative requirements and Gvernment plicies which direct hw public recrds shuld be stred and maintained. These include:

2 Evidence Act 1977 Public Recrds Act 2002 Infrmatin Standards and plicies issued under the Queensland Gvernment Enterprise Architecture and managed by the Queensland Gvernment Chief Infrmatin Office, and General Retentin and Dispsal Schedule fr Administrative Recrds plicy released by the Queensland State Archives. Further infrmatin abut financial recrd management is available in Infrmatin Sheet 5.3 Financial Recrd Management. Risk management and internal cmpliance and cntrl systems Tw f the respnsibilities that the accuntable fficer must delegate t the CFO under the Act are: financial resurce management, including the establishment, maintenance and review f financial internal cntrls, and prvisin f advice cncerning the financial implicatins f, and financial risks t, the department s current and prjected services. This requirement directly relates t prviding assurance t the accuntable fficer ver these tw respnsibilities. Further infrmatin abut risk management and internal cntrls is available in Infrmatin Sheet 2.3 What are Internal Cntrls?, Infrmatin Sheet 3.1 Risk Identificatin and Management, Infrmatin Sheet 3.2 Internal Cntrl Structure, Infrmatin Sheet 4.1 Mnitring and Assessment f Internal Cntrls and A Guide t Risk Management. Pst-balance date events While the CFO statement cvers the entire financial year, there is a risk that a significant event may ccur after balance date which culd have an impact n the assertins made by the CFO. Such events may include, but are nt limited t: system changes machinery f Gvernment changes staff changes, r ecnmic factrs. Where pssible, the impact f these events shuld be identified and/r quantified. External service prviders The majrity f departments rely n external service prviders fr their financial prcessing and IT functins in particular Queensland Shared Services. Despite any utsurcing arrangements, the accuntable fficer remains respnsible fr the agency s financial transactins. Therefre, the department must have prcesses t mnitr the perfrmance f the external service prvider/s. The CFO is respnsible fr assessing the apprpriateness f the assurance prvided by external service prvider/s. If issues are identified, the CFO shuld undertake apprpriate actin t btain assurance ver the wrk perfrmance by the external service prvider. Fr example, the CFO culd select a sample f transactins t cnfirm t surce dcumentatin and take remedial actin under the services cntract if apprpriate. Financial Accuntability Handbk Date Issued: February 2016 Page 2 f 7

3 One assurance technique is btaining a cmfrt letter, r similar, frm the service prvider that it has established and maintained apprpriate cntrls t ensure accurate and timely prcessing by the prvider. The CFO shuld assess the cmfrt letter t determine whether sufficient detail is prvided t enable an assessment f the exact nature and extent f the assurance being prvided and the impact f this assurance n the cntrl envirnment f the agency. Further infrmatin abut external service prviders is available in Infrmatin Sheet 4.4 Outsurced Arrangements. Practical applicatin The Standard requires the CFO t attest that the systems are perating efficiently and effectively thrughut the financial year, nt just at year end r when the assessment is taking place. Given the wide range f transactins and financial cntrls in place in mst agencies, it wuld be difficult t attest t each ne. It is therefre cnsidered reasnable that a risk-based apprach be adpted. A department s strategic and peratinal plans, with its risk register, may be a gd starting pint t identify the agency s significant threats. Hwever, its brader, higher-level fcus may nt be sufficient t be f significant use fr the CFO statement. As such, it may be beneficial fr the CFO t maintain a finance-specific perspective f knwn threats t identify risks relevant t his/her mandated respnsibilities and determine where assurance wrk shuld be targeted. A finance-specific risk analysis may identify expsure arising frm a particular functin, cst centre r cntrl that warrants regular mnitring. Fr example, fllwing a machinery f Gvernment change, the CFO may fcus the majrity f attentin t the functins that have transferred in due t familiarity with and cnfidence in the cntrls ver existing functins. Other pssible higher risk areas may include: plitically r financially sensitive functins r systems changes in key persnnel new r upgraded infrmatin systems internal restructuring intrductin f new functins r the expansin f existing functins, and changes t, r the intrductin f, any utsurcing arrangements. Many f the recgnised risks wuld mst likely result frm general knwledge f the agency and the prcesses emplyed. Hwever, risks may als be identified by ther surces, such as internal r external audit. It may be useful t recrd and categrise risks in a register. If the CFO plans n relying n a finance-specific risk register as supprt fr the annual CFO statement, the risks recrded in the register shuld be regularly reviewed t ensure they have nt changed. Sme basic pints that a CFO wuld nrmally address when develping a risk-based apprach include: determining whether the significant systems and prcesses dcumented in the financial management practice manual: are functining and being cmplied with as dcumented remain apprpriate and relevant t the department s peratins, and are cst-effective, efficient and minimise risk. Financial Accuntability Handbk Date Issued: February 2016 Page 3 f 7

4 cnsidered: determining the frequency f reviews. There are a number f ways this culd be established, depending upn the assurance framewrk established. The fllwing appraches culd be if a systems appraisal apprach is used, all systems wuld be peridically assessed. Rlling evaluatins culd be perfrmed ver a three r five year timeframe, unless particular risks are identified which warrant mre frequent investigatin. if a risk-based apprach is established, risk ratings culd be applied t identified threats which then infrm the frequency f reviews. One example may be: a high risk cntrl may be assessed every year a medium risk cntrl may be assessed every three years, and a lw risk cntrl may nt be individually assessed as sufficient cmfrt can be btained withut specific reviews. using a survey apprach, where reginal managers r specified persnnel are asked t certify t the satisfactry peratin f cntrls within their area. While surveys culd nt be used as the sle evidence f the cntrls, they culd be used as supprting assurance. When designing a survey, it may be beneficial fr the CFO t target questins t the specific area, rather than asking generic questins which may create a tick-bx mentality. Fr example, a reginal manager may be asked abut whether independent checks have been enfrced in a small ffice, r key persnnel (such as the chief infrmatin fficer) may be asked abut functins under their cntrl. While the CFO cannt delegate respnsibility fr the review f internal cntrl systems t anther persn r bdy, cnsideratin culd be given t engaging external cnsultants r persns independent f the finance area t cnduct reviews such as thse illustrated abve. The review prcess may als be undertaken by the CFO r the internal audit functin, if apprved by the accuntable fficer. If internal audit is able t critically review cntrls and systems and prduce rbust reprts, this wuld add significant value as part f the review f the internal cntrl system. Prfessinal judgement will be required in develping and implementing internal cntrl assessments. Infrmatin Sheet 4.1 Mnitring and Assessment f Internal Cntrls prvides further infrmatin abut internal cntrls. The cmplexity invlved in btaining the assurance required t certify the CFO statement may be cmpunded by the need t cmplete apprpriate checks acrss reginalised functins, utsurced arrangements and differing finance prcesses within the same agency. Refer t Infrmatin Sheet 4.3 Reginalised Functins and Infrmatin Sheet 4.4 Outsurced Arrangements fr further infrmatin n reginalised functins and utsurced arrangements. Frequency f CFO statements The Act requires a CFO statement t be prduced every financial year. Generally, nly ne statement will be prepared fr any given financial year. There may be circumstances, hwever, when mre than ne CFO statement may be apprpriate, fr example: at the request f the accuntable fficer. if a CFO leaves the department, the utging CFO shuld prvide a statement t the accuntable fficer n the efficiency, effectiveness and ecnmy f the financial cntrls in peratin t the date f terminatin. The statement shuld als be made available t the incming CFO. if there is a machinery f Gvernment change, it may be apprpriate fr a CFO statement t be prepared as at the date f the change. Fr example, if a department is split int a number Financial Accuntability Handbk Date Issued: February 2016 Page 4 f 7

5 f departments, the CFOs f the new departments need assurance abut the cntrls f their functins prir t the change. Preparing the CFO statement There are n rules regarding what shuld be included in the CFO statement (ther than reference t the minimum disclsures in the Standard). The frmat f the CFO statement shuld be discussed and agreed with the accuntable fficer early, as this will largely be dictated by the type f infrmatin/assurance the accuntable fficer is seeking. Sme pints t cnsider when determining the cntents f the CFO statement: sme verarching backgrund infrmatin abut the internal cntrl and assurance framewrks used may prvide the reader with cntext fr and scpe f the review infrmatin abut significant areas f cncern shuld be disclsed. Where pssible, the statement shuld cntain infrmatin abut the nature f the cncern, the ptential impact f it, and what actin has been r is being taken t address the exceptin the status f issues reprted in the prir year, and infrmatin abut general imprvements t internal cntrls that have been identified and will be implemented. Supprting dcumentatin Apprpriate dcumentary evidence shuld be available t supprt the annual statement prvided t the accuntable fficer. This may take the frm f individual wrkpapers r ther dcuments, such as surveys/assurance statements prvided by ther areas f the agency r by an utsurced prvider. The dcumentatin shuld detail the prcesses and evidence relied upn t supprt the CFO s decisin t sign the statement. Supprting dcumentatin prepared by the CFO shuld utline ther apprpriate techniques used where detailed testing r verificatin has nt been undertaken. Fr example, there may be cmpensating cntrls that prvide sufficient levels f assurance, r the materiality f the assciated financial r nn-financial impact may nt justify further examinatin, r a rlling evaluatin apprach may be used. The supprting wrk papers may als include wider crprate gvernance, planning and decisin making dcuments where these cntribute t prviding a level f cmfrt ver the validity f cntrl structures. Where specific cntrls are tested r verified, the CFO culd identify: the nature f the cntrls assessed hw they were assessed the results f the assessment, and the actin taken r prpsed t remedy a cntrl breakdwn r weakness. Where independent advice is btained, including wrk undertaken by ther areas f the department r by the internal audit functin, the advice shuld be held with, r referenced by, the ther dcumentatin that supprts the CFO s certificatin. The intent f principles-based legislatin is t allw systems and prcesses t be tailred t meet individual agency circumstances. The CFO shuld exercise apprpriate discretin t ensure this flexibility is utilised thrugh systems and prcesses that are cst-effective and apprpriate t the size, cmplexity and peratins f the agency. Financial Accuntability Handbk Date Issued: February 2016 Page 5 f 7

6 Cntrlled entities The Standard prvides that where an agency cntrls anther entity (such as a cmpany), then the agency s internal cntrl structure must include prcedures fr mnitring the perfrmance f, and accunting fr its investment in, the ther entity (sectin 8(2)(b)(iii)). The existence f a cntrlled entity expses the department t additinal risk and cnsideratin shuld be given t the cntrls in place. The ptential impact f a cntrlled entity n the CFO statement may depend upn the materiality f and risks attached t the cntrlled entity. If a department has a material r high risk cntrlled entity, the CFO may seek t receive assurances frm the persn respnsible fr mnitring the cmpany abut the prcedures in place t review the perfrmance f the cmpany fr inclusin in his/her CFO statement. The audit certificatin f the cmpany s accunts wuld prvide assurance that the accunts present a true and fair view f the cmpany s financial peratins and cash flws which are reprted in the department s cnslidated financial statements. Audit cmmittee There is n legislative requirement fr the audit cmmittee t be invlved with the CFO statement. A department may, hwever, find it beneficial t have audit cmmittee invlvement and input int the CFO statement prcess. This wuld be a matter fr discussin between the accuntable fficer, the CFO and the audit cmmittee. The CFO statement may be enhanced by audit cmmittee feedback regarding the framewrk a CFO plans t use t get assurance, the prpsed frmat f the statement, r even the draft statement befre it is presented t the accuntable fficer (that is, it culd be given t the audit cmmittee with the final draft financial statements fr review and cmment). Cnversely, the audit cmmittee may find invlvement in the CFO statement prcess useful in gaining a better understanding f the department, its prcesses and risks. This will, in turn, assist the audit cmmittee with its rle in prviding independent advice t the accuntable fficer. Fr further infrmatin abut audit cmmittees and their relatinship with CFOs, refer t the Audit Cmmittee Guidelines: Imprving Accuntability and Perfrmance. Applicatin t statutry bdies While the delegatins f minimum respnsibilities t a CFO psitin have been mandated fr departments nly, where a statutry bdy is f sufficient size and cmplexity, a similar structure and prcess is strngly encuraged. Smaller statutry bdies als need t undertake regular assessments f their cntrls, and will need t develp an apprpriate apprach fr their agency and its business. Financial Accuntability Handbk Date Issued: February 2016 Page 6 f 7

7 Related resurces A Guide t Risk Management, Queensland Treasury Audit Cmmittee Guidelines: Imprving Accuntability and Perfrmance, Queensland Treasury Annual Reprt Requirements fr Queensland Gvernment Agencies, Department f the Premier and Cabinet INTOSAI Guidelines fr Internal Cntrl Standards fr the Public Sectr, Internal Cntrl Standards Cmmittee, Belgium Internal Cntrl and Risk Management A Basic Framewrk, Hng Kng Institute f Certified Public Accuntants, June Further infrmatin If yu have any questins cncerning the Financial Accuntability Handbk, please cntact the relevant Budget Prtflis Divisin f Treasury fr yur agency. Alternatively, the Financial Management Helpdesk with details f yur query and a respnse will be prvided: Financial Accuntability Handbk Date Issued: February 2016 Page 7 f 7

Financial Accountability Handbook

Financial Accountability Handbook Financial Accuntability Handbk >> Vlume 5 Reprting Systems Infrmatin Sheet 5.2 Preparatin f Financial Statements Intrductin The Financial Accuntability Act 2009 (the Act) and the Financial and Perfrmance

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

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

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

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

Change Management Process

Change Management Process Change Management Prcess B1.10 Change Management Prcess 1. Intrductin This plicy utlines [Yur Cmpany] s apprach t managing change within the rganisatin. All changes in strategy, activities and prcesses

More information

MSB FINANCIAL CORP. MILLINGTON BANK AUDIT COMMITTEE CHARTER

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

More information

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

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

More information

FINANCIAL SERVICES FLASH REPORT

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

More information

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

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

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

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

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

TITLE: RECORDS AND INFORMATION MANAGEMENT POLICY

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

More information

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

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

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

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

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

More information

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

Malpractice and Maladministration Policy

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

More information

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

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

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

Health and Safety Training and Supervision

Health and Safety Training and Supervision Intrductin: Health and Safety Training and Supervisin University f Nttingham is cmmitted t maintaining and develping standards f excellence in all aspects f its business. T that end, the University aspires

More information

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

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

More information

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

Project Management Fact Sheet:

Project Management Fact Sheet: Prject Fact Sheet: Managing Small Prjects Versin: 1.2, Nvember 2008 DISCLAIMER This material has been prepared fr use by Tasmanian Gvernment agencies and Instrumentalities. It fllws that this material

More information

Human Resources Policy pol-020

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

More information

ISO Management Systems. Guidance on understanding the benefits of an ISO Management System

ISO Management Systems. Guidance on understanding the benefits of an ISO Management System ISO Management Systems Guidance n understanding the benefits f an ISO Management System Welcme & Intrductins 4031 University Drive, 206, Fairfax, VA 22030 3 Grant Square, 243, Hinsdale, IL 60521 www.radiancmpliance.cm

More information

FHWA Compliance Assessment Program (CAP) Guidance

FHWA Compliance Assessment Program (CAP) Guidance See 2015 updates at http://www.fhwa.dt.gv/federalaid/stewardship/feb2015update.cfm FHWA Cmpliance Assessment Prgram (CAP) Guidance Backgrund ed ed The gal f risk-based prject stewardship and versight is

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

Chapter 7 Business Continuity and Risk Management

Chapter 7 Business Continuity and Risk Management Chapter 7 Business Cntinuity and Risk Management Sectin 01 Business Cntinuity Management 070101 Initiating the Business Cntinuity Plan (BCP) Purpse: T establish the apprpriate level f business cntinuity

More information

Better Practice Guide Financial Considerations for Government use of Cloud Computing

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

More information

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

The current version of the Scheme was introduced in late 2008 and there are earlier versions that were introduced in 1996 and 2001.

The current version of the Scheme was introduced in late 2008 and there are earlier versions that were introduced in 1996 and 2001. CRIMINAL INJURIES COMPENSATION AUTHORITY INTRODUCTION The Criminal Injuries Cmpensatin Authrity (the Authrity) is the gvernment bdy respnsible fr administering the Criminal Injuries Cmpensatin Scheme (the

More information

Major Review of Progress for Masters by Research Programs

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

More information

Privacy Breach and Complaint Protocol

Privacy Breach and Complaint Protocol Privacy Breach and Cmplaint Prtcl Effective: December 31, 2012 Apprved by: Le McKenna, CFO 1.0 General Privacy breaches and privacy cmplaints will be handled in accrdance with this prtcl. This prtcl is

More information

The report was approved by the Audit Committee at its June 23, 2004 meeting at which time it became public record.

The report was approved by the Audit Committee at its June 23, 2004 meeting at which time it became public record. July 2, 2004 Lisa Miller Directr f Human Resurce Cmmissin 175 S. Main Street Akrn, OH 44308 Dear Ms. Miller: Attached is the final reprt f the Human Resurce Cmmissin preliminary audit that was discussed

More information

17 Construction environmental management plan (CEMP)

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

More information

Chicago Department of Finance. Tax Audit Process

Chicago Department of Finance. Tax Audit Process Chicag Department f Finance Tax Audit Prcess Audit Overview There are varius ways a business gets selected fr audit. The mst cmmn are referrals frm anther divisin f the Department f Finance, referral frm

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

PENETRATION TEST OF THE INDIAN HEALTH SERVICE S COMPUTER NETWORK

PENETRATION TEST OF THE INDIAN HEALTH SERVICE S COMPUTER NETWORK Department f Health and Human Services OFFICE OF INSPECTOR GENERAL PENETRATION TEST OF THE INDIAN HEALTH SERVICE S COMPUTER NETWORK Inquiries abut this reprt may be addressed t the Office f Public Affairs

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

Data Protection Act Data security breach management

Data Protection Act Data security breach management Data Prtectin Act Data security breach management The seventh data prtectin principle requires that rganisatins prcessing persnal data take apprpriate measures against unauthrised r unlawful prcessing

More information

Revised October 27, 2011 Page 1 of 6

Revised October 27, 2011 Page 1 of 6 Keystne STARS Accreditatin Applicatin Philsphy The Keystne STARS prgram is Pennsylvania s QRIS which began in 2002. There are fur quality levels frm STAR 1 t STAR 4, each level building n the prir levels;

More information

The actions discussed below in this Appendix assume that the firm has already taken three foundation steps:

The actions discussed below in this Appendix assume that the firm has already taken three foundation steps: MAKING YOUR MARK 6.1 Gd Practice This sectin presents an example f gd practice fr firms executing plans t enter the resurces sectr supply chain fr the first time, r fr thse firms already in the supply

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

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

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

More information

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

Select Auditing Considerations for the 2014 Audit Cycle

Select Auditing Considerations for the 2014 Audit Cycle Select Auditing Cnsideratins fr the 2014 Audit Cycle This Alert is intended t remind member firms f certain auditing cnsideratins that may be relevant fr the 2014 audit cycle. The Alert identifies and

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

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

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

More information

Draft for consultation

Draft for consultation Draft fr cnsultatin Draft Cde f Practice n discipline and grievance May 2008 Further infrmatin is available frm www.acas.rg.uk CONSULTATION ON REVISED ACAS CODE OF PRACTICE ON DISCIPLINE AND GRIEVANCE

More information

CDC UNIFIED PROCESS PRACTICES GUIDE

CDC UNIFIED PROCESS PRACTICES GUIDE Dcument Purpse The purpse f this dcument is t prvide guidance n the practice f Risk Management and t describe the practice verview, requirements, best practices, activities, and key terms related t these

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

General Records Authority 33. Accredited Training

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

More information

Extended Major Review of Progress for Doctoral Programs

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

More information

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

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

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

More information

Briefing 4 Inquests and the disclosure of information to the coroner

Briefing 4 Inquests and the disclosure of information to the coroner briefing February 2013 The Francis Reprt Briefing 4 Inquests and the disclsure f infrmatin t the crner Key chapters Key recmmendatins 2, 11, 14, 22 274, 45, 273, 282, 283, 17 There is a requirement nt

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

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

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

More information

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

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

CCHIIM ICD-10 Continuing Education Requirements for AHIMA Certified Professionals (& Frequently Asked Questions for Recertification)

CCHIIM ICD-10 Continuing Education Requirements for AHIMA Certified Professionals (& Frequently Asked Questions for Recertification) CCHIIM ICD-10 Cntinuing Educatin Requirements fr AHIMA Certified Prfessinals (& Frequently Asked Questins fr Recertificatin) The transitin t ICD-10-CM and ICD-10-PCS is anticipated t imprve the capture

More information

Waitemata District Health Board, 15 Shea Terrace, Takapuna

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

More information

Risk Management Policy AGL Energy Limited

Risk Management Policy AGL Energy Limited Risk Management Plicy AGL Energy Limited AUGUST 2014 Table f Cntents 1. Abut this Dcument... 2 2. Plicy Statement... 2 3. Purpse... 2 4. AGL Risk Cntext... 3 5. Scpe... 3 6. Objectives... 3 7. Accuntabilities...

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

VACANCY. SENIOR MANAGER: SPECIAL PROJECTS AND STAKEHOLDER MANAGEMENT x1 3 YEAR CONTRACT (WITH A POSSIBILITY OF BEING EXTENDED TO 5 YEARS) JOB LEVEL: 5

VACANCY. SENIOR MANAGER: SPECIAL PROJECTS AND STAKEHOLDER MANAGEMENT x1 3 YEAR CONTRACT (WITH A POSSIBILITY OF BEING EXTENDED TO 5 YEARS) JOB LEVEL: 5 VACANCY POSITION: DURATION REGION: PORTFOLIO: SENIOR MANAGER: SPECIAL PROJECTS AND STAKEHOLDER MANAGEMENT x1 3 YEAR CONTRACT (WITH A POSSIBILITY OF BEING EXTENDED TO 5 YEARS) NATIONAL OFFICE OCEO JOB LEVEL:

More information

TrustED Briefing Series:

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

More information

CCHIIM ICD-10 Continuing Education Requirements for AHIMA Certified Professionals (& Frequently Asked Questions for Recertification)

CCHIIM ICD-10 Continuing Education Requirements for AHIMA Certified Professionals (& Frequently Asked Questions for Recertification) CCHIIM ICD-10 Cntinuing Educatin Requirements fr AHIMA Certified Prfessinals (& Frequently Asked Questins fr Recertificatin) The transitin t ICD-10-CM and ICD-10-PCS is anticipated t imprve the capture

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

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

Business Continuity Management Systems Foundation Training Course

Business Continuity Management Systems Foundation Training Course Certificatin criteria fr Business Cntinuity Management Systems Fundatin Training Curse CONTENTS 1. INTRODUCTION 2. LEARNING OBJECTIVES 3. ENABLING OBJECTIVES KNOWLEDGE & SKILLS 4. TRAINING METHODS 5. COURSE

More information

The Importance of Market Research

The Importance of Market Research The Imprtance f Market Research 1. What is market research? Successful businesses have extensive knwledge f their custmers and their cmpetitrs. Market research is the prcess f gathering infrmatin which

More information

AHI. Foreign Pre-Approval Inspections (PAIs) Points to Consider

AHI. Foreign Pre-Approval Inspections (PAIs) Points to Consider AHI Freign Pre-Apprval Inspectins (PAIs) Pints t Cnsider The fllwing suggestins are intended t prvide spnsr guidance fr timeliness and predictability f freign PAIs. The FDA Center fr Veterinary Medicine

More information

TO: Chief Executive Officers of all National Banks, Department and Division Heads, and all Examining Personnel

TO: Chief Executive Officers of all National Banks, Department and Division Heads, and all Examining Personnel AL 96-7 Subject: Credit Card Preapprved Slicitatins TO: Chief Executive Officers f all Natinal Banks, Department and Divisin Heads, and all Examining Persnnel PURPOSE The purpse f this advisry letter is

More information

RQ10.06 AACo Share Trading Policy

RQ10.06 AACo Share Trading Policy Australian Agricultural Cmpany Limited ACN 010 892 270 RQ10.06 AAC Share Trading Plicy Versin 5 This plicy was apprved by the Bard f Australian Agricultural Cmpany Limited n 15 December 2010. This plicy

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

Qualification Specification Level 3 Award in Effective Auditing and Inspection Skills

Qualification Specification Level 3 Award in Effective Auditing and Inspection Skills www.highfieldabc.cm Qualificatin Specificatin Level 3 Award in Effective Auditing and Inspectin Skills Highfield Place Unit 15 Shaw Wd Business Park Shaw Wd Way Wheatley Hills Dncaster Suth Yrkshire DN2

More information

GUIDANCE FOR BUSINESS ASSOCIATES

GUIDANCE FOR BUSINESS ASSOCIATES GUIDANCE FOR BUSINESS ASSOCIATES This Guidance fr Business Assciates dcument is intended t verview UPMCs expectatins, as well as t prvide additinal resurces and infrmatin, t UPMC s HIPAA business assciates.

More information

Public consultation paper

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

More information

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

DTO Advice Note. Mobility Management Plans

DTO Advice Note. Mobility Management Plans DUBLIN TRANSPORTATION OFFICE PREAMBLE s what and why are they? The s are intended as guidance fr Lcal Authrities and thers invlved in land use planning and develpment in the Greater Dublin Area. The need

More information

IN-HOUSE OR OUTSOURCED BILLING

IN-HOUSE OR OUTSOURCED BILLING IN-HOUSE OR OUTSOURCED BILLING Medical billing is ne f the mst cmplicated aspects f running a medical practice. With thusands f pssible cdes fr diagnses and prcedures, and multiple payers, the ability

More information

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

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

More information

Guidelines for Custodians

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

More information

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

Recognition of Prior Learning (RPL) TAE40110 Certificate IV in Training and Assessment

Recognition of Prior Learning (RPL) TAE40110 Certificate IV in Training and Assessment Recgnitin f Prir Learning (RPL) TAE40110 Certificate IV in Training and Assessment What is RPL? RPL recgnises that yu may already have the skills and knwledge needed t meet natinal cmpetency standards.

More information

CCHIIM ICD-10 Continuing Education Requirements for AHIMA Certified Professionals (& Frequently Asked Questions for Recertification)

CCHIIM ICD-10 Continuing Education Requirements for AHIMA Certified Professionals (& Frequently Asked Questions for Recertification) CCHIIM ICD-10 Cntinuing Educatin Requirements fr AHIMA Certified Prfessinals (& Frequently Asked Questins fr Recertificatin) The transitin t ICD-10-CM and ICD-10-PCS is anticipated t imprve the capture

More information

Projects Director Report Guidelines. IPMA Level A

Projects Director Report Guidelines. IPMA Level A Prjects Directr Reprt Guidelines IPMA Level A Cntents 1. GENERAL PROVISIONS.. 2 2. PROJECT PORTFOLIO / PROGRAMME DESCRIPTION...2 3. PROJECTS DIRECTOR REPORT 5 4. ANNEXES..7 Authr Classificatin Status Electrnic

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

Version: Modified By: Date: Approved By: Date: 1.0 Michael Hawkins October 29, 2013 Dan Bowden November 2013

Version: Modified By: Date: Approved By: Date: 1.0 Michael Hawkins October 29, 2013 Dan Bowden November 2013 Versin: Mdified By: Date: Apprved By: Date: 1.0 Michael Hawkins Octber 29, 2013 Dan Bwden Nvember 2013 Rule 4-004J Payment Card Industry (PCI) Patch Management (prpsed) 01.1 Purpse The purpse f the Patch

More information

Handling professional conduct complaints against doctors

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

More information

A Guide to Risk Management

A Guide to Risk Management A Guide t Risk Management July 2011 A Guide t Risk Management Financial Management Framewrk >> Overview Diagram The State f Queensland (Queensland Treasury) July 2011 Except where therwise nted yu are

More information

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

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

More information