general s oig management challenges for fiscal year 2012 highlights

... Army is responsible for cash it holds, we believe this stewardship responsibility should be reported in its financial statements Management letter to the Assistant Secretary of the Army for Financial ... adverse opinion on the related internal controls as of September30,lQQl This report also discussesthe results of our tests of compliance with selected laws and regulations; our conclusions on ... ledger system, and weak internal controls prevented us from assessingthe reliability of reports showing transactions during the fiscal year ended September 30,lQQl Therefore, we caution users that...

Ngày tải lên: 19/06/2014, 15:20

... counternarcotics, disaster relief and emergency assistance,and security assistance.Likewise, the performance measures presented not addressthe Army’ primary m ission and goals and not s show the costs of ... officials about how the Overview and Combining Statementsare presented The Overview does not adequatelydescribe the Army’ m ission and goals s and its progress in attam ing its goals It discussesseveral ... classified assets.While at other times we have reviewed specific aspects of classified programs at the request of the Congress,we performed no auditing procedures related to classified programs...

Ngày tải lên: 19/06/2014, 15:20

... giftsandbequestsfaswellasinteresteamed on the investments of some of these gifts) and assets held for particular purposes TheArmyRcvolvlngTrustFund,Commissary Stores Surcharge Collections, is the ... appropriations in separate accounts for recording warrants, receipts, and disbursements During the fiscal year, Army also has the use of various suspense accounts to record collections/disbursements that ... item’ perfors mance All fixed assets, including land held in public domain, are valued at acquisition cost Acquisition cost includes such costs as purchase price; broker’ s commissions; fees for examining...

Ngày tải lên: 19/06/2014, 15:20

... of administering and executing sales.The Army processed $6.165 billion representing sales of assetsand services under the Foreign Military Sales Program in FY 91 NOTE 4: Desert Shield/Storm The ... to Armyinstailations.DefenseBusinessOperationsFund replaces the ASF as the revolving fund activity responsibie for providing logistics support, effective October 1,199l Inpreviousyears,aprepayment ... s Civil Service Retirement System (CSRS)and Federal Employees’Retirement System (FERS);military personnelarccoveredby theMilitary RetirementSystem (MRS) Pcrsonnei covered by FERSand MRSareaiso...

Ngày tải lên: 19/06/2014, 15:20

... financial position of the Commission as of and for the years ended September 30, 2012 and 2011, and its net costs, changes in net position, budgetary resources and custodial activities for the years then ... express no such opinion An audit also includes: • Examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; • Assessing the accounting principles used ... wish to make our reports as responsive as possible to our customers' requirements, and, therefore, ask that you consider sharing your thoughts with us On the back of this form, you may suggest...

Ngày tải lên: 17/02/2014, 21:20

... Program Subtitle B—Reserve Forces Sec Sec Sec Sec Sec 411 412 413 414 415 End strengths for Selected Reserve End strengths for Reserves on active duty in support of the reserves End strengths for ... ballistic missile defense Sec 230 NATO contributions to missile defense in Europe Sec 231 Report on test plan for the ground-based midcourse defense system Sec 232 Sense of Congress on missile ... Organizations TITLE XVI—INDUSTRIAL BASE MATTERS Subtitle A—Defense Industrial Base Matters Sec 1601 Disestablishment of Defense Materiel Readiness Board Sec 1602 Assessment of effects of foreign boycotts...

Ngày tải lên: 23/03/2014, 16:21

... planned and performed in such a way as to obtain reasonable assurance whether the financial information is free of material misstatement The audit included such tests, as considered necessary, to provide ... Officers (“APO s ) on board flights designated by the Minister of Transport as requiring the presence of APO s and on board other selected flights.” As a result, an agreement was signed on September ... Canada, in response to the events of September 11, 2001, allocated funding resources within Budget 2001 over the next five years to meet rigorous new standards for security in airports and on aircraft...

Ngày tải lên: 19/06/2014, 15:20

... included such tests, as considered necessary, to provide reasonable assurance that the above audit objectives were achieved These tests included, but were not limited to, examining, on a sample basis, ... years to meet rigorous new standards for security in airports and on aircraft operated by Canadian air carriers transporting passengers Upon the request of the Department of Transport (“Transport ... policies and regulations This is trial version www.adultpdf.com Conclusions A Financial accuracy B Allowable expenses Annual financial accounting for actual Allowable Costs incurred for the CACPP is...

Ngày tải lên: 19/06/2014, 15:20

... planned and performed in such a way as to obtain reasonable assurance whether the financial information is free of material misstatement The audit included such tests, as considered necessary, to provide ... Officers (“APO s ) on board flights designated by the Minister of Transport as requiring the presence of APO s and on board other selected flights.” As a result, an agreement was signed on September ... Canada, in response to the events of September 11, 2001, allocated funding resources within Budget 2001 over the next five years to meet rigorous new standards for security in airports and on aircraft...

Ngày tải lên: 19/06/2014, 15:20

... Report because insufficient audit evidence exists to support the State of Minnesota s disclosures with respect to the year 2000 issue Auditing the state s year 2000 compliance efforts was not an ... Material to the State s Financial Statements Fiscal Year 1998 (in thousands) Income Taxes: Withholding Taxes Individual Taxes Corporate Taxes Sales and Consumption Taxes: Sales Tax Petroleum ... process date information beyond December 31, 1999 The state is currently addressing year 2000 issues related to its computer systems and other electronic equipment During fiscal year 1996, the state...

Ngày tải lên: 20/06/2014, 08:20

... 100 Years Since Installation Asset Risk Assessment Asset Risk Assessment Asset Risk Assessment Long Term Supply and Demand Planning l l l One thing we know about demand forecasting is as soon as ... to Shave Peak Investment Variable Financial Risk Messaging; no incentives Less intense than 1% program Customer survey to assess effectiveness Results estimated

Ngày tải lên: 09/08/2014, 19:22

... Test sensitivity of results to weights and scores Criterium Decision Plus (CDP) software aids in this process Value Model Criteria and Weights Value Model SPU Water Supply System Options Ease ... tributaries in the high flow season and used to satisfy irrigation needs 18 OASIS – Phases & Members utilize Lakehaven 's ASR program water (directly, or via water swap between green river supply and ASR ... are elasticities estimated for water use factors from almost 200 statistical water demand equations in the United States Water Use Factor Marginal Price Income Household Size Housing Density Precipitation...

Ngày tải lên: 09/08/2014, 19:22

... Options l SPU identified a series of intra-system modifications and new supply options – and grouped them into Tiers l Applied the effects on supply using Tier intra-system modifications l Where ... Years Social and Environmental Risk Cost Financial Cost 24 Risk Cost $100 $20 $1 $200 $321 Example #2: Value Model Helps Choose Best Triple Bottom Line Value -for- Money Options Value Scores Assigned ... values for nonmarket (social and environmental) benefits and costs, otherwise: When justified, use agreed non-market valuation techniques to estimate value, otherwise: Use “reasonable person test”...

Ngày tải lên: 09/08/2014, 19:22

... non-compliance costs SPU wants to be here Proactive CCTV costs Environmental/ social costs Grease abatement costs Claims costs Chemical root treatment costs Labor and equip costs 100+ 90 100% Reactive ... 100 Concrete (Reinforced & Non-Reinforced) 50 l l l Provide for analysis Mobile systems Asset costing 1980-1989 1990-1999 1960-1969 2000-Present Decade Installed Data Systems 1970-1979 1940-1949 ... level Business Driver Comparison to North America Group l Insert BD chart for participant and region Financial Results of Applying the Principles of Asset Management SPU Results to date Seattle...

Ngày tải lên: 09/08/2014, 19:22

... analysis and discussions This chapter mainly presents the errors in using synonyms by first year students and discusses their causes as well as suggests preventative and curative measures Through ... errors are discussed in details The other factors are just listed for reference Although students at higher levels of English still make mistakes in using synonyms, only first year students are ... materials as well as researching experience, the researcher has revealed several weaknesses in this thesis Firstly, the number of subjects is too small (only 60 students were studied), so the results...

Ngày tải lên: 28/02/2015, 11:54

... in divinity schools But the assumption that Management is Business Management still persists It is therefore important to assert—and to so loudly—that Management is NOT Business Management any ... unmake this sixty -year- old mistake—as witness the renaming of so many “business schools” into “schools of management, ” the rapidly growing offerings in Management Challenges for the 21st Century ... is the ecology of enterprise and management and of nonbusinesses as much as of businesses This assumption underlies the traditional “multinational.” As is well known, before WWI, as large a share...

Ngày tải lên: 30/11/2015, 01:28

... in divinity schools But the assumption that Management is Business Management still persists It is therefore important to assert—and to so loudly—that Management is NOT Business Management any ... unmake this sixty -year- old mistake—as witness the renaming of so many “business schools” into “schools of management, ” the rapidly growing offerings in Management Challenges for the 21st Century ... is the ecology of enterprise and management and of nonbusinesses as much as of businesses This assumption underlies the traditional “multinational.” As is well known, before WWI, as large a share...

Ngày tải lên: 30/11/2015, 01:48

... investments Loans held for sale Loans collateralizing asset-backed securities issued, net of allowance for loan losses Small business loans, net of allowance for loan losses Deferred tax assets ... brokerage customers; the performance of its asset management funds and inflows and outflows of assets under management; gains or losses stemming from sales of or prepayments on, or losses stemming ... statements for many reasons, including the factors described in the sections entitled "Risk Factors" and "Management 's Discussion and Analysis of Financial Condition and Results of Operations"...

Ngày tải lên: 16/03/2014, 17:20

... indebtedness Exceptions to this general rule include exclusions for debtors in Title 11 bankruptcy cases, for insolvent debtors, for discharges of certain farm and non-farm business indebtedness, and for ... wages) and is thus taxable An exception to this rule exists for recipients of National Health Service Corp (NHSC) scholarships and Armed Forces Health Professions (AFHP) scholarships (Scholarship ... exchange for scholarship funds and/or repayment of their student loans IHS facilities are approved locations for NHSC participants Reasons for Change The IHS Health Professions Scholarship and IHS Loan...

Ngày tải lên: 23/03/2014, 02:20

... the compression, or if the compression is not relieved by repletion of fat stores [1,2] Medical management usually consists of tube feeds A NJ tube can be progressed across the site of obstruction ... column) posteriorly/ventrally [4] This compression results from the loss of fatty tissue, which surrounds the superior mesenteric artery and its neurovascular pedicle This can be a result of either ... this patient SMA syndrome was first described in a case report in 1842, and has since been described under various other names, including Wilkie disease, duodenal arterial mesenteric compression,...

Ngày tải lên: 11/08/2014, 17:21