profit loss for the period

... competence of their workforces The Steering Group has begun to prepare a work programme for the Business Platform for the coming twelve months The starting point will be a reflection on the linguistic, ... levels The recommendations included the following – the European institutions should create a permanent platform for exchange of best practices for companies, gathering relevant information from the ... Platform members valued the opportunity to participate in a joint meeting with the OMC thematic working group “Languages for jobs”, held in Brussels on 23 September 2010 The chair of the Platform...

Ngày tải lên: 15/03/2014, 20:20

... of the sector for the country’s growth and the importance of the trade partnership The TRTA package was designed to prepare the private sector for the end of the textiles quota system, to further ... will for reforms The latter was particularly true for the first health sector programme (HPSP), for which the EC was forced to decommit half of its €66 million contribution, when, following the ... regions - the central alluvial plains, the Sundarbans mangrove forests, the slightly uplifted plains in the NE and NW and the Chittagong Hill Tracts, the only upland area, in the east along the Myanmar...

Ngày tải lên: 23/03/2014, 06:20

... Management, SIA (former Transform 1, SIA) Pillar 2, SIA (former Transform 2, SIA) Pillar 3, SIA (former Transform 3, SIA) Pillar 4, SIA (former Transform 4, SIA) Pillar 6, SIA (former Transform 6, SIA) ... 7, SIA (former Transform 7, SIA) Pine Breeze, SIA (former Transform 8, SIA) Pillar 9, SIA (former Transform 9, SIA) Pillar 10, SIA (former Transform 10, SIA) Pillar 11, SIA (former Transform 11, ... reporting period and before the publication of this public quarterly report - Subsidiary companies has changed their names at the period between end of the reporting period and before the publication...

Ngày tải lên: 29/03/2014, 03:20

Ngày tải lên: 29/03/2014, 18:20

... particular on the judicial reform and the civil service reform The judicial sector has a key role in the entire institutional system The application of the rule of law is the basis for the correct ... council elections 5.1.2 The judicial system The Constitution guarantees the independence of the judiciary Despite reform efforts, the judiciary remains the weakest of the three branches of government, ... in the major cities, headed by female judges, but lacking resources The civil service reform represents one of the major challenges for the government The main problem is the bloated size of the...

Ngày tải lên: 30/03/2014, 03:20

... the Foundation, without cost, services for the administration of the Foundation in the form of personnel costs, rent, utilities, and the use of office equipment These services are valued at their ... transfer funds for the benefit of Grambling State University (the University) Additionally, the Foundation assists the University in meeting the criteria for accreditation asoutlined by the Commission ... Statement of Activities for the Period July 1, 2005 through January3i, 2006 .,: , Statement of Cash Flows for the Period July 1,2005 through January 31,2006 NOTES TO THE FINANCIAL STATEMENTS...

Ngày tải lên: 18/06/2014, 20:20

... record the date the items were received as the occurrence date in the accounting system Some of the occurrence dates recorded were the invoice date or the date that the business office received the ... payments, and adjust salary information for university personnel None of the MnSCU system office employees performed any of these functions for the university; the university’s human resource ... • The university should ensure that the occurrence date on the accounting system for year end computer store expenditures is the date that the goods were received or services were provided • The...

Ngày tải lên: 19/06/2014, 17:20

... to the store At the end of the day, the store manager brings checks and credit card slips to the cashiers in the business office for processing Computer store operations are accounted for in the ... 1999, the university had not located the missing equipment or adjusted its accounting records for the results of an inventory that began for the summer of 1997 and where the majority of the work ... account The federal government pays the interest to the private lender on Subsidized Stafford Loans while the student is in school and during certain deferment periods For Unsubsidized Stafford...

Ngày tải lên: 19/06/2014, 17:20

... cashiers at the end of the day The cashiers prepared the bank deposit and posted the transactions on the Unisys system The Unisys system generated a detailed cashiers report that listed all the transactions ... deposit only” immediately upon receipt At the end of the day, the store manager endorsed the checks and took them to the cashiers in the business office for processing Recommendations • Someone ... the system No one reconciled the POSIM report to the Unisys report to ensure that all receipts were deposited and correctly posted The lack of a reconciliation increased the risk of loss or theft...

Ngày tải lên: 19/06/2014, 17:20

... only the Democratic-Farmer-Labor (DFL) party and the Republican Party of Minnesota met the eligibility requirements for these grants Since January 1996, the board also paid grants to the Reform ... This report is intended for the information of the Legislative Audit Commission and the management of the Campaign Finance and Public Disclosure Board We not, however, limit the distribution of this ... ensure public access to information filed with the board The Campaign Finance and Public Disclosure Board performs the following functions: • enforces state laws requiring the disclosure of public...

Ngày tải lên: 19/06/2014, 17:20

... general master contracts that extend for a period of time to other consultants During the audit period, the board spent $290,092 for professional/technical services The Capitol Area Architectural and ... appointed by the Governor, three members by the Mayor of Saint Paul, and one member each is appointed by the President of the Senate and the Speaker of the House of Representatives The Lieutenant ... fulfilling that role, may negotiate the propriety of individual claims This report is intended for the information of the Legislative Audit Commission and the management of the Capitol Area Architectural...

Ngày tải lên: 19/06/2014, 17:20

... January 1997, the advisor received $1,221 for professional/technical services The board did not amend the original contract to allow for the additional payments In the other cases, the board made ... $4,063 for work performed outside the time period of the contract The board made three payments to an advisor for $2,413, $770, and $880 for work completed under two different contracts The contract ... discussed in the Findings below, the board did not provide adequate control over the role and compensation of the Advisory Committee The board did not clearly define the role of the advisors...

Ngày tải lên: 19/06/2014, 17:20

Ngày tải lên: 20/06/2014, 08:20

... constitutional responsibilities and to help improve the performance and accountability of the federal government for the American people GAO examines the use of public funds; evaluates federal programs ... Updates.” Order by Phone The price of each GAO publication reflects GAO’s actual cost of production and distribution and depends on the number of pages in the publication and whether the publication is ... The Government Accountability Office, the audit, evaluation, and investigative arm of Congress, exists to support Congress in meeting its constitutional responsibilities and to help improve the...

Ngày tải lên: 20/06/2014, 08:20

... further stated that the foundation would revise the bylaws to reflect the provisions of the contract The college did not review the financial status of its relationship with the foundation The ... drop out period, the college reviewed and prepared the billing to the foundation for scholarship awards The college did not bill the foundation for $58,000 of scholarship aid credited to the student’s ... basis the cash in the bank to the cash balance on their accounting system Differences between the cash balance recorded on MnSCU accounting to the cash in the bank ranged from $1,154 to $5,260 The...

Ngày tải lên: 20/06/2014, 08:20

... cancellation For subsidized Stafford loans, the federal government paid interest to the lender while the student was in school and during certain deferment periods For unsubsidized Stafford loans, the ... Sometimes the college did not post the receipts to the MnSCU accounting system until up to a month after the deposit The college’s posting of the deposit to the MnSCU accounting system initiates the ... class registrants if it cancelled the class If the college did not cancel the class, it prepared the deposit and took the receipts to the bank In October 1998, the college directed its customized...

Ngày tải lên: 20/06/2014, 08:20

Ngày tải lên: 20/06/2014, 08:20

... 2005 The agreement allows the parties to amend the terms of the contract no later then February of the year in which changes are proposed Under the terms of the agreement, ISD No 287 performed ... and grants This report is intended for the information of the Legislative Audit Commission, the management of Hennepin Technical College, and the members of the Minnesota State Colleges and Universities ... reported in the accounting records? To answer these questions, we interviewed college staff to gain an understanding of the MnSCU accounting system and the extent the college used the system for each...

Ngày tải lên: 20/06/2014, 08:20

... and that the request follows the college’s purchasing guidelines When the items are received, the department that ordered the goods compares the purchase order to the packing slip If the documents ... match, the department signs the packing slip and sends it to the business office The accounts payable section at the Brooklyn Park campus matches the invoice against the approved requisition form, ... office processes the registration information and then sends the receipts to the Brooklyn Park campus using intercampus mail The receipts are estimated to be about $2,000 per week The Brooklyn Park...

Ngày tải lên: 20/06/2014, 08:20

... applies for the loan from a private lender The school certifies the promissory note for qualifying students The federal government guarantees the loan in case of default or cancellation The federal ... government pays the interest to the private lender on Subsidized Stafford Loans while the student is in school and during certain deferment periods For Unsubsidized Stafford Loans, the interest ... accrues from the date of origination and is the responsibility of the borrower The maximum FFEL program amount for a given student is determined by the borrower's grade level and the amount previously...

Ngày tải lên: 20/06/2014, 08:20