COMPLIANCE AND CONTROL AUDIT REPORT
|
|
- Primrose Shelton
- 5 years ago
- Views:
Transcription
1 COMPLIANCE AND CONTROL AUDIT REPORT KANSAS STATE UNIVERSITY Fiscal Year F A Reprt t the Legislative Pst Audit Cmmittee By the Legislative Divisin f Pst Audit State f Kansas June 1994
2 Legislative Pst Audit Cmmittee Legislative Divisin f Pst Audit The Legislative Pst Audit Cmmittee and its audit agency, the Legislative Divisin f Pst Audit, are the audit arm f Kansas gvernment. The prgrams and activities f State gvernment nw cst abut $6 billin a year. As legislatrs and administratrs try increasingly t allcate tax dllars effectively and make gvernment wrk mre efficiently, they need infrmatin t evaluate the wrk f gvemment agencies. The audit wrk perfrmed by Legislative Pst Audit helps prvide that infrmatin. We cnduct ur audit wrk in accrdance with applicable gvernment auditing standards set frth by the U. S. General Accunting Office. These standards pertain t the auditr's prfessinal qualificatins, the quality f the audit wrk, and the characteristics f prfessinal and meaningful reprts. These audit standards have been endrsed by the American Institute f Certified Public Accuntants and adpted by the Legislative Pst Audit Cmmittee. The Legislative Pst Audit Cmmittee is a bipartisan cmmittee cmprising five senatrs and five representatives. Of the Senate members, three are appointed by the President f the Senate and tw are appointed by the Senate Minrity Leader. Of the representatives, three are appinted by the Speaker f the Huse and tw are appinted by the Huse Minrity Leader. As part f its audit respnsibilities, the Divisin is charged with meeting the requirements f the Legislative Pst Audit Act which address audits f financial matters. Thse requirements call fr tw majr types f audit wrk. First, the Act requires an annual audit f the State's financial statements. Thse statements, prepared by the Department f Administratin's Divisin f Accunts and Reprts, are audited by a certified public accunting firm under cntract with the Legislative Divisin f Pst Audit. The firm is selected by the Cntract Audit Cmmittee, which cmprises three members f the Legislative Pst Audit Cmmittee (including the Chairman and Vice-Chairman), the Secretary f Administratin, and the Legislative Pst Auditr. This audit wrk als meets the State's audit respnsibilities under the federal Single Audit Act f Secnd, the Act prvides fr a regular audit presence in every State agency by requiring that audit wrk be cnducted at each agency at least nce every three years. Audit wrk dne in additin t the annual financial statement audit fcuses n cmpliance with legal and prcedural requirements and n the adequacy f the audited agency's internal cntrl prcedures in areas nt cvered by the annual audit. These cmpliance and cntrl audits are cnducted by the Divisin's staff under the directin f the Legislative Pst Audit Cmmittee. LEGISLATIVE POST AUDIT COMMITTEE Senatr Alicia L. Salisbury, Chair Senatr Anthny Hensley Senatr Phil Martin Senatr Lana Oleen Senatr Tdd Tiahrt Representative James E. Lwther, Vice-Chair Representative Duane Gssen Representative Walker Hendrix Representative Sheila Hchhauser Representative Ed McKechnie LEGISLATIVE DIVISION OF POST AUDIT 800 SW Jacksn Suite 1200 Tpeka, Kansas Telephne (913) FAX (913) The Legislative Divisin f Pst Audit supprts full access t the services f State gvernment fr all citizens. Upn request, Legislative Pst Audit can prvide its audit reprts in large print, audi, r ther apprpriate alternative frmat t accmmdate persns with visual impairments. Persns with hearing r speech disabilities may reach us thrugh the Kansas Relay Center at Our ffice hurs are 8:00 a.m. t 5:00 p.m., Mnday thrugh Friday.
3 COMPLIANCE AND CONTROL AUDIT REPORT KANSAS STATE UNIVERSITY Fiscal Year 1993 OBTAINING AUDIT INFORMATION This audit was cnducted by Randy Tngier, Financial-Cmpliance Audit Manager, and Tm Vittitw, Auditr, f the Divisin's staff. If yu need any additinal infrmatin abut the audit's findings, please cntact Mr. Tngier at the Divisin's ffices.
4 TABLE OF CONTENTS SUMMARY OF AUDIT FINDINGS KANSAS STATE UNIVERSITY Backgrund n Kansas State University... 2 Did Kansas State University Adequately Manage Its Revenues and Cmply With Applicable State Requirements?... 3 Did Kansas State University Adequately Manage Its Lcally Administered Funds and Cmply With Applicable State Requirements?... 5 Did Kansas State University Prvide Central Services In Accrdance With Applicable State Requirements?... 7 APPENDIX A: Agency Respnse... 9
5 KANSAS STATE UNIVERSITY Summary f Legislative Pst Audit's Findings Legislative Pst Audit cnducted cmpliance and cntrl audit wrk at Kansas State University in partial fulfillment f the Legislative Pst Audit Act's requirement that audit wrk be cnducted at each State agency at least nce every three years. This cmpliance and cntrl audit addressed the areas f revenues, lcally administered funds, and central services. The perid cvered by this audit was fiscal year Did Kansas State University adequately manage its revenues and cmply with applicable State requirements? The University adequately managed its revenues and cmplied with State requirements. This cnclusin applies nt nly t the cllectin f revenues but als t the depsit f thse revenues in a lcal bank accunt and the subsequent transfer f thse revenues t the State Treasury. Did Kansas State University adequately manage its lcally administered funds and cmply with applicable State requirements? The University's lcally administered funds include imprest funds and the rganizatinal safekeeping accunt, which primarily is used t accunt fr mneys f student rganizatins. The University managed its lcally administered funds adequately and cmplied with applicable State requirements. Did Kansas State University prvide central services in accrdance with applicable State requirements? The University prvided central services nly t authrized users. In additin, during the mst recent five fiscal years, the University's central service clearing fund cllected enugh revenues t cver its csts. We wuld be happy t discuss these findings r any ther items in the reprt with legislative cmmittees, individual legislatrs, r ther State fficials. Barbara J. Hintn Legislative Pst Auditr
6
7 KANSAS STATE UNIVERSITY The Legislative Pst Audit Act requires that audit wrk be cnducted at each State agency at least nce every three years. In partial fulfillment f that requirement, the Legislative Divisin f Pst Audit has cnducted cmpliance and cntrl audit wrk at Kansas State University cvering fiscal year Cmpliance and cntrl audits identify nncmpliance with applicable requirements and pr financial management practices. Althugh the resulting audit findings usually d nt result in significant prgram imprvements r cst savings, they ften identify needed imprvements that can help minimize the risk f ptential future lss r misuse f State resurces. T avid duplicatin f audit wrk cnducted as part f the statutrily required audit f the State's financial statements, ur audit wrk generally fcused n areas nt cvered by that audit. These areas included revenues, lcally administered funds, and central services. This audit addresses the fllwing specific questins: 1. Did Kansas State University adequately manage its revenues and cmply with applicable State requirements? 2. Did Kansas State University adequately manage its lcally administered funds and cmply with applicable State requirements? 3. Did Kansas State University prvide central services in accrdance with applicable State requirements? T answer these questins, we identified applicable State requirements by reviewing relevant statutes, administrative regulatins, and sectins f the Divisin f Accunts and Reprts' Plicy and Prcedure ManuaL We als interviewed agency persnnel, reviewed written prcedures, and examined related dcuments t identify the agency's prcedures. We then cmpared thse prcedures with the applicable requirements. In additin, we assessed the ptential fr lss r misuse, and the level f cntrl prvided by the University's prcedures in preventing and detecting lss r misuse. Finally, we reviewed accunting recrds and tested a sample f transactins. In cnducting this audit wrk, we fllwed all applicable generally accepted gvernment auditing standards set frth by the U. S. General Accunting Office. We fund that Kansas State University adequately managed its revenues and lcally administered funds, and cmplied with applicable State requirements. Our review f central services fund that the University prvided thse services nly t authrized users, and cllected fees sufficient t cver csts. These findings are described fllwing a backgrund sectin n Kansas State University. 1.
8 Backgrund n Kansas State University Kansas State University was riginally established in 1863 as a land grant cllege. The University prvides three majr prgrams--educatin and research. The educatin prgram prvides undergraduate instructin thrugh seven undergraduate clleges, including agriculture, arts and sciences, engineering, business administratin, architecture and design, human eclgy, and educatin. The graduate schl ffers masters' degrees in areas such as accunting, agriculture, architecture, business administratin, landscape architecture, music, reginal and cmmunity planning, and fine arts. The graduate schl als ffers a dctrate in areas such as bichemistry, chemistry, human eclgy, histry, hrticulture, and mathematics. The research prgram is cnducted thrugh the Engineering Experiment Statin, Bureau f General Research, and Center f Excellence. The public service prgram includes the Divisin f Cntinuing Educatin, Regents Educatinal Cmmunicatins Center, Internatinal Trade Institute, and Institute fr Rural Develpment. Kansas State University als perates the Extensin Systems and Agriculture Research Prgrams, the Veterinary Medical Center, and the Cllege f Technlgy in Salina Accrding t the Gvernr's Budget, during fiscal year 1993 the University spent $291.1 millin, including $179.3 millin fr salaries and wages. The Gvernr's Budget reprted that the University had abut 4,600 full-time emplyee psitins in fiscal year
9 Did Kansas State University Adequately Manage Its Revenues and Cmply With Applicable State Requirements? Fr fiscal year 1993, we cncluded that Kansas State University adequately managed its revenues and cmplied with applicable State requirements. The basis fr ur cnclusins is discussed in the fllwing sectins. University Prcedures Shuld Ensure Cllectin and Depsit f All the Mney Due And Cmpliance With Applicable Requirements A State agency's primary bjective in managing its revenues is t ensure that it cllects and depsits all the mney it shuld. T ensure that the prper amunts f mney are cllected and depsited, Kansas State University shuld fllw a number f basic prcedures. These prcedures wuld nt nly ensure that the University cllects and depsits all the mney it shuld, but wuld als help prevent lss r misuse. The fllwing list includes the basic prcedures necessary: The University shuld establish a system f recrdkeeping and reprting, including recnciliatins with ther State recrds, that will ensure that amunts due are cllected and depsited. The University shuld ensure that receipts are cllected and depsited prmptly. The University shuld put the abve plicies and prcedures in writing t increase the likelihd that emplyees will fllw them. A State agency als must cmply with State requirements applicable t revenues. The fllwing list includes the basic State requirements applicable t the University'S revenues. The University shuld cllect fees as authrized by the Bard f Regents. The University's lcal bank fr handling revenues shuld be designated by the Pled Mney Investment Bard. The University shuld use these lcal bank: accunts nly fr depsit and transfer f receipts t the State Treasury and refunds. The University shuld depsit and transfer receipts n a timely basis. 3.
10 Our Review and Evaluatin f the University's Revenue Prcedures Fund N Prblems We reviewed and evaluated the University's prcedures fr managing its revenues. In particular, we fcused n the general Business Office prcedures that apply t cllectin and depsit f all University revenues, and n the specific prcedures that apply t cllectin f the tw majr types f revenues we actually tested--enrllment fees and drmitry fees. Based n ur review, we cncluded that the University's revenue prcedures are adequate t ensure that prper revenues are cllected and depsited in the prper funds n a timely basis. Our Tests f the University's Prcedures, Recrds, and Reprts Fund N Prblems We tested samples f revenue transactins, including cllectins f amunts due, depsits in the University's lcal bank accunt, and depsits in the State Treasury. In testing these transactins, we determined that the University cllected the crrect amunts, that these receipts were prperly recrded, that they were depsited n a timely basis, and that transfers t the State Treasury were made in the prper amunt and n a timely basis. Our tests f specific revenues fcused n enrllment fees and drmitry fees, which accunt fr abut 69 percent f the University's revenues ther than transfers amng University departments and federal grant mneys. (Federal grant mneys are cvered by the annual Statewide audit cnducted by a certified public accunting finn under cntract with Legislative Pst Audit.) 4.
11 Did Kansas State University Adequately Manage Its Lcally Administered Funds and Cmply With Applicable State Requirements? Fr fiscal year 1993, we cncluded that Kansas State University adequately managed its lcally administered funds and cmplied with applicable State requirements. The basis fr ur cnclusins is discussed in the fllwing sectins. University Prcedures Shuld Cntrl The Risk f Lss r Misuse and Ensure Cmpliance With Applicable Requirements Lcally administered funds are mneys the University primarily keeps in lcal bank accunts rather than in the State Treasury. These mneys are spent by writing checks n the lcal bank accunt rather than by issuing State warrants. The University's lcally administered funds cmprise its imprest fund, including related petty cash and change funds, and its rganizatinal safekeeping accunt. The imprest fund is used t make small payments that need t be paid faster than they culd be paid by using the nrmal State payment prcedures. The University peridically reimburses this fund frm its ther funds. In general, the rganizatinal safekeeping accunt is used fr mneys that belng t student rganizatins. The University administers this accunt n behalf f thse rganizatins. A State agency's primary bjectives in managing its lcally administered funds are t make sure that these mneys are used nly fr authrized purpses and t prtect these mneys frm lss r misuse. T accmplish these bjectives, the University shuld fllw a number f basic prcedures: The University shuld establish a system f recrdkeeping, recnciling, and reprting, including recnciliatins with ther State recrds, that will ensure that lcally administered fund are prperly accunted fr. The University shuld prvide adequate security fr any mneys n hand. The University shuld prvide fr a system f apprvals and authrizatins t ensure that mneys are used nly fr prper purpses. The University shuld ensure that advances frm the imprest fund are reimbursed n a timely basis. The University shuld put the abve plicies and prcedures in writing t increase the likelihd that emplyees will fllw them. 5.
12 A State agency als must cmply with State requirements applicable t lcally administered funds. The fllwing list includes the basic State requirements applicable t the University's lcally administered funds. The individual funds shuld be prperly established. The lcal banks fr handling lcally administered funds shuld be designated by the Pled Mney Investment Bard. The University shuld use the funds nly fr the purpses authrized. The University shuld adhere t any limitatins placed n the nature and amunt f payments frm these funds. The University shuld adhere t the recrdkeeping and reprting requirements f the Divisin f Accunts and Reprts. Our Review and Evaluatin f the University's Basic Prcedures fr Lcally Administered Funds Disclsed N Prblems We reviewed and evaluated the University's basic prcedures fr managing its lcally administered funds. In particular, we fcused n the general Business Office prcedures that apply t these funds, as well as the specific prcedures that apply t the individual funds we actually tested-the imprest fund and the rganizatinal safekeeping accunt. Based n ur review, we cncluded Lhat the University's established prcedures generally are adequate t ensure prper accuntability f the funds and t minimize the risk f lss r misuse Our Tests f the University's Prcedures, Recrds, and Reprts Fund N Prblems We tested samples f imprest fund transactins, including payments and reimbursements, and reviewed recnciliatins f the lcal bank accunts and reprts submitted t the Divisin f Accunts and Reprts. In ding this testwrk, we determined that payments made were prper, advances were reimbursed, and recnciliatins and reprts were prepared as required. 6.
13 Did Kansas State University Prvide Central Services in Accrdance With Applicable State Requirements? During fiscal year 1993, Kansas State University prvided central services nly t authrized users. In additin, fr the perid cvering fiscal years 1989 thrugh 1993, the central service clearing fund cllected enugh revenues t cver its csts. These findings are described in mre detail belw. The State Requires That University Central Services Be Prvided Only t Authrized Users, and That the Services Cllect Enugh Revenue t Cver Their Csts State law (K.S.A ) specifies that the University's internal services, such as telecmmunicatins and printing, shuld be prvided nly t its wn departments, ther University-related rganizatins such as the Student Unin Crpratin, and specific rganizatins and individuals apprved by the Bard f Regents. In additin, that law calls fr the University's services taken tgether t be self-supprting, which means that they cllect enugh revenues t cver their csts. The University prvided internal services nly t authrized users. We fcused ur review n tw prviders f internal services-telecmmunicatins and printing. Fr each f thse services, we reviewed all users fr ne test mnth. In additin, we reviewed the Telecmmunicatins Department's current custmer list. We identified n unauthrized users. During fiscal years 1989 thrugh 1993, the University's central services cllected sufficient revenues t cver csts. Using the University's annual financial reprts, we cmpared ttal revenues and csts fr thse central services still in peratin during fiscal year We identified ttal revenues f $61.4 millin and ttal csts f $60.3 millin. 7.
14
15 Appendix A Agency Respnse On June 1, we prvided cpies f the draft audit reprt t Kansas State University. Its respnse is included as this appendix. 9.
16 I':!II KANSAS STATE UNIVERSITY June 7 / 1994 Office f the President Andersn Hall Manhattan, Kansas Ms. Barbara Hintn Legislative Pst Auditr 800 S.W. Jacksn l Suite 1200 Tpeka l Kansas R _E e El V ED,-'UN LEGISLATIVE POST AUDIT Dear Ms. Hintn: Thank yu fr sending the draft cpy f yur recently cmpleted cmpliance and cntrl audit reprt n Kansas State University. I am very pleased that the reprt cntains n audit findings. It is reassuring t knw that ur University plicies and prcedures are prducing apprpriate results. We appreciate the thrughness and prfessinalism f Tm Vittitw as he cnducted the audit n ur campus. I knw that he spent many days reviewing the detailed accunting recrds and reprts fr Fiscal Year Please let me knw if members f the Legislative Pst Audit Cmmittee have any questins abut ur audit when they meet n June 13. cc: Vice President Rawsn 10.
17
COMPLIANCE AND CONTROL AUDIT REPORT
COMPLIANCE AND CONTROL AUDIT REPORT SCHOOL FOR THE BLIND SCHOOL FOR THE DEAF COUNCIL ON VOCATIONAL EDUCATION 93-E A Reprt t the Legislative Pst Audit Cmmittee By the Legislative Divisin f Pst Audit State
More informationCOMPLIANCE AND CONTROL AUDIT REPORT
COMPLIANCE AND CONTROL AUDIT REPORT LEGISLATURE LEGISLATIVE COORDINATING COUNGIL LEGISLATIVE EDUCATIONAL PLANNING COMMITTEE LEGISLATIVE RESEARCH DEPARTMENT OFFICE OF THE REVISOR OF STATUTES LEGISLATIVE
More informationINDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES
^001 GRIFFIN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS Stephen M. Griffin, CPA Rbert J. Furman, CPA INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES T the Bard Members Atchafalaya Basin
More informationNATCHITOCHES HISTORIC DISTRICT DEVELOPMENT COMMISSION STATE OF LOUISIANA
NATCHITOCHES HISTORIC DISTRICT DEVELOPMENT COMMISSION STATE OF LOUISIANA Independent Accuntants* Reprt n Applying Agreed-Upn Prcedures June 30, 2013 GRIFFIN & COAAPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS
More informationAudit Follow Up. Citywide Cash Controls Development and Transportation Services (Report #0134, Issued August, 2001) As of March 31, 2002
Audit Fllw Up As f March 31, 2002 Sam M. McCall, CPA, CIA, CGFM City Auditr Citywide Cash Cntrls Develpment and Transprtatin Services (Reprt #0134, Issued August, 2001) Reprt #0231 July 25, 2002 Summary
More informationARIZONA FIRE DISTRICT ASSOCIATION FINANCIAL PROCEDURES POLICY
FINANCIAL PROCEDURES POLICY 1. PURPOSE The purpse f these Financial Prcedures is t prvide cnsistent applicatin f cnduct and prper internal cntrls t safeguard the assets f the Arizna Fire District Assciatin
More informationINDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES
d^^ GRIFFIN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS Stephen M. Griffin, CPA Rbert J. Furman, CPA INDEPENDENT ACCOUNTANTS' REPORT ON APPLYING AGREED-UPON PROCEDURES T the Bard Members Luisiana State
More informationSTATE OF NEW YORK MUNICIPAL BOND BANK AGENCY
STATE OF NEW YORK MUNICIPAL BOND BANK AGENCY Recvery Act Bnd Prgram Written Prcedures fr Tax Cmpliance and Internal Mnitring, adpted September 12, 2013 PROGRAM OVERVIEW The State f New Yrk Municipal Bnd
More informationTERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE
W&RSETA Standard Bidding Dcuments Terms f Reference TERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE 1 W&RSETA Standard Bidding Dcuments Terms f Reference 1. BACKGROUND TO W&RSETA
More informationEXECUTIVE SUMMARY INTERNAL AUDIT REPORT. IOM Kingston JM JULY 2017
EXECUTIVE SUMMARY INTERNAL AUDIT REPORT IOM Kingstn JM201701 17-21 JULY 2017 Issued by the Office f the Inspectr General Page 1 f 9 Reprt n the Audit f IOM Kingstn Executive Summary Audit File N. JM201701
More informationNHCAC North Hudson Community Action Corporation
NHCAC Nrth Hudsn Cmmunity Actin Crpratin RFP 340B Prgram Auditing Services INQUIRIES SHOULD BE DIRECTED TO: Name: Title: Entity: Address: Manny Diaz Directr f Cmmunity Develpment Nrth Hudsn Cmmunity Actin
More informationCUMBERLAND, RHODE ISLAND FIRE DISTRICT. REQUEST FOR PROPOSALS (RFP) FOR PROFESSIONAL AUDITING SERVICES RFP Issuance Date January 29, 2018
CUMBERLAND, RHODE ISLAND FIRE DISTRICT REQUEST FOR PROPOSALS (RFP) FOR PROFESSIONAL AUDITING SERVICES RFP Issuance Date January 29, 2018 INTRODUCTION The Cumberland Fire District is requesting prpsals
More informationRequest for Proposal. For. Unemployment Insurance Services. November 9, 2016
Request fr Prpsal Fr Unemplyment Insurance Services Nvember 9, 2016 I. INTRODUCTION: Opprtunities fr Williamsn and Burnet Cunties invites qualified firms t submit a Statement f Qualificatins t prvide unemplyment
More informationUCSD - Audit & Management Advisory Services - Internal Control Questionnaire
Persn Cmpleting ICQ: Date: OBJECTIVES The auditr will use the ICQ answers t assist in accmplishing the fllwing bjectives: T analyze cntrls ver cash receipts T determine that internal cntrls are effective
More informationFinal Audit Follow Up
Final Audit Fllw Up As f September 30, 2005 Sam M. McCall, CPA, CIA, CGFM, CGAP City Auditr Parks and Recreatin Aquatics Divisin Revenue Cntrls (Reprt #0526, Issued July 7, 2005) Reprt #0608 February 1,
More informationYelm Prairie PTO - Audit Worksheet Responsibilities The auditors need to complete their report by: Frequency of Audit Audit Committee/Auditor
Yelm Prairie PTO - Audit Wrksheet Respnsibilities T certify the accuracy f the bks and recrds f the financial fficer; and T assure the membership that the assciatin's resurces/funds are being managed in
More informationCUMBERLAND, RHODE ISLAND FIRE DISTRICT. REQUEST FOR PROPOSALS (RFP) FOR PROFESSIONAL AUDITING SERVICES RFP Issuance Date May 3, 2017
CUMBERLAND, RHODE ISLAND FIRE DISTRICT REQUEST FOR PROPOSALS (RFP) FOR PROFESSIONAL AUDITING SERVICES RFP Issuance Date May 3, 2017 INTRODUCTION The Cumberland Fire District is requesting prpsals frm qualified
More informationNUMBER: BUSF 3.30 Business and Finance. Other Educational and General Program Accounts ("E" Funds) Date: October 18, 2006 I. PURPOSE OF THE POLICY
NUMBER: BUSF 3.30 SECTION: Business and Finance SUBJECT: Other Educatinal and General Prgram Accunts ("E" Funds) Date: Octber 18, 2006 Plicy fr: Prcedure fr: Authrized by: Issued by: All Campuses All Campuses
More informationAudit and Risk Management Committee Charter
Audit and Risk Management Cmmittee Charter Pivtal Systems Crpratin ("Cmpany") 1. Objectives The Audit and Risk Management Cmmittee (Cmmittee) has been established by the bard f directrs (Bard) f the Cmpany.
More informationFISCAL OFFICER TRAINING MANUAL
FISCAL OFFICER TRAINING MANUAL CONSOLIDATED FISCAL REPORT (CFR) SUBMISSION Business Prcess: (what is it?) The Cnslidated Fiscal Reprt (CFR) is required t be cmpleted by service prviders receiving funding
More informationAudit & Risk Committee Charter
Audit & Risk Cmmittee Charter AUDIT & RISK COMMITTEE CHARTER The Audit & Risk Cmmittee has been established by reslutin f the Bard f Macmahn Hldings Limited ( Macmahn r the Cmpany ). Membership The Audit
More informationWindham School District Procurement Policy for Federal Funds
1 f 5 Windham Schl District Prcurement Plicy fr Federal Funds DJB-FED The fllwing Prcurement Plicies shall apply t all Cntracts fr and Purchases f gds and services. All prcurements made with Federal funds
More informationJune Dear Chairman Cuttita and Members of the Board of Fire Commissioners:
THOMAS P. DiNAPOLI COMPTROLLER STATE OF NEW YORK OFFICE OF THE STATE COMPTROLLER 110 STATE STREET ALBANY, NEW YORK 12236 GABRIEL F. DEYO DEPUTY COMPTROLLER DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY
More informationEXECUTIVE SUMMARY INTERNAL AUDIT REPORT. IOM Mogadishu SO November 7 December 2018
EXECUTIVE SUMMARY INTERNAL AUDIT REPORT IOM Mgadishu SO201701 27 Nvember 7 December 2018 Issued by the Office f the Inspectr General Page 1 f 12 Reprt n the Audit f IOM Mgadishu Executive Summary Audit
More informationCHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF ON DECK CAPITAL, INC.
CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF ON DECK CAPITAL, INC. (Adpted n September 15, 2014, amended thrugh July 29, 2016) PURPOSE The purpse f the Cmpensatin Cmmittee f the Bard
More informationIndependent Director and Audit Committee
Independent Directr and Audit Cmmittee Rules summary The listed cmpany s bard f directrs is representing the sharehlders. They are respnsible fr making decisins n the cmpany s imprtant plicies and strategies.
More informationNANOSTRING TECHNOLOGIES, INC. COMPENSATION COMMITTEE CHARTER. (Adopted as of October 16, 2012 and amended as of April 26, 2017)
NANOSTRING TECHNOLOGIES, INC. COMPENSATION COMMITTEE CHARTER (Adpted as f Octber 16, 2012 and amended as f April 26, 2017) PURPOSE The purpse f the Cmpensatin Cmmittee (the Cmmittee ) f the Bard f Directrs
More informationYou can get help from government organizations that are not connected with us
2011 Evidence f Cverage fr Medi-Pak Advantage MA (PFFS) Chapter 9: What t d if yu have a prblem r cmplaint (cverage decisins, appeals, cmplaints) BACKGROUND SECTION 1 Intrductin Sectin 1.1 What t d if
More informationThe Lockwood Foundation Grant Application Instructions
The Lckwd Fundatin Grant Applicatin Instructins 2017-2018 Applicatin Opens January 22, 2018 Applicatins due March 5, 2018 The Bellevue Cllege Fundatin and The Lckwd Fundatin are pleased t annunce the 2017-2018
More informationLocal Code Of Corporate Governance
Lcal Cde Of Crprate Gvernance Apprved by Jint Cmmittee 26 June 2017 Reprt N JC 09/2017 LOCAL CODE OF CORPORATE GOVERNANCE INTRODUCTION Crprate gvernance is the cmbinatin f prcesses and structures implemented
More informationRISK MANAGEMENT AND BUSINESS CONTINUANCE A FAIS Standard. An AC Guidance Note. July 2010
RISK MANAGEMENT AND BUSINESS CONTINUANCE A FAIS Standard An AC Guidance Nte July 2010 Risk Management and Business Cntinuance - A FAIS standard The General Cde f cnduct deals in a number f ways with the
More informationBACKGROUND CHECK DISCLOSURE DOCUMENT
NOTICE TO SAFESTHIRES CLIENT: The sample dcuments included in this PDF shuld NOT be cnstrued as legal advice, guidance r cunsel. Emplyers shuld cnsult their wn attrney abut their cmpliance respnsibilities
More informationNCTJ Conflicts of Interest Policy and Procedures
NCTJ Cnflicts f Interest Plicy and Prcedures Purpse This plicy aims t draw attentin t the pssibility f cnflicts, minimise r prevent a cnflict ccurring and manage cnflicts that have arisen. Definitin f
More informationTerms of Reference - Board of Directors (approved by the Board on 12 April 2018)
Terms f Reference - Bard f Directrs (apprved by the Bard n 12 April 2018) 1. Respnsibility and Principal Duties The Bard f Directrs has the verall respnsibility fr the gvernance f the Cmpany and fr supervising
More informationUniversity of Pittsburgh Office of the Controller General Accounting
University f Pittsburgh Office f the Cntrller General Accunting PRISM ACCOUNT REQUEST APPLICATION (PARA) Frm Instructins September 2017 PARA The PRISM Accunt Request Applicatin (PARA) is a web-based applicatin
More informationDetails of Rate, Fee and Other Cost Information
Details f Rate, Fee and Other Cst Infrmatin Accunt terms are nt guaranteed fr any perid f time. All terms, including fees and APRs fr new transactins, may change in accrdance with the Credit Card Agreement
More informationFINANCIAL SERVICES GUIDE Adams Triglone, Gregory Thomas Adams, Judith Anne Constantine
FINANCIAL SERVICES GUIDE Adams Triglne, Gregry Thmas Adams, Judith Anne Cnstantine Date: 8 December 2016 This Financial Services Guide ( FSG ) is prvided by: Adams Triglne ABN 29 551 448 187 (Authrised
More informationFinance Officers of Counties, Municipalities, Boards of Educations and Public Authorities
NORTH CAROLINA DEPARTMENT OF STATE TREASURER STATE AND LOCAL GOVERNMENT FINANCE DIVISION AND THE LOCAL GOVERNMENT COMMISSION JANET COWELL TREASURER T. VANCE HOLLOMAN DEPUTY TREASURER Memrandum # 2015-09
More informationABLE Accounts: 10 Things You Should Know
ABLE Natinal Resurce Center 1667 K Street, NW Suite 640 Washingtn, DC 200006 (202) 296-2040 inf@ablenrc.rg ABLE Accunts: 10 Things Yu Shuld Knw 1. What is an ABLE accunt? ABLE Accunts, which are tax-advantaged
More informationFoundation Web Invoicing / Expenditure Procedures
Fundatin Web Invicing / Expenditure Prcedures Abut the Hunter Cllege Fundatin Missin Statement The missin f the Hunter Cllege Fundatin (HCF) is t enhance Hunter Cllege's (HC) psitin as a premiere public
More informationTHE CLOROX COMPANY AUDIT COMMITTEE CHARTER. [Effective May 8, 2017]
THE CLOROX COMPANY AUDIT COMMITTEE CHARTER [Effective May 8, 2017] PURPOSE AND AUTHORITY The Audit Cmmittee ( Cmmittee ) is established by the Bard f Directrs ( Bard ) fr the purpses f: 1. Representing
More informationClosing Out Award. The PI will work with ORA in obtaining the applicable resolution. Residuals
Clseut All spnsred prject awards must be frmally clsed-ut as sn as pssible after the prject end date t ensure that all expenses psted t this prject are allwable, n additinal charges are psted, all payments
More informationHawaii Division of Financial Institutions 2019 Renewal Checklist
Hawaii Divisin f Financial Institutins 2019 Renewal Checklist Instructins Renewal requests must be submitted thrugh by the date specified by yur state regulatr(s). Click here t review all renewal deadlines,
More informationFSB Press Release 20 August 2015
Retirement funds must take all reasnable steps t trace and pay millins f their members and beneficiaries wh remain untraced, the Deputy Registrar f Pensin Funds, Rsemary Hunter said n Wednesday. Addressing
More informationAudit 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 3.0, 19 February 2018 Apprver Bard f Directrs St Andrew
More informationTrillium Community Health Plan Innovation Fund
UO Riverfrnt Research Park 1800 Millrace Drive Eugene, Oregn 97403 Trillium Cmmunity Health Plan Innvatin Fund 2018-2019 Request fr Prpsal What is the Trillium Cmmunity Health Plan Innvatin Fund? The Trillium
More informationHOC Works Program Requirements
HOC Wrks Prgram Requirements Last Revisin: March 2018 INTRODUCTION The Husing Opprtunities Cmmissin f Mntgmery Cunty (HOC) established the HOC Wrks prgram in 2015 in rder t guarantee that HOC emplyment
More information1. REIMBURSEMENTS FOR EXPENSES: 2. REQUESTING CHECKS:
Mnetary Plicies and Prcedures PTO funds are intended t benefit the students thrugh the enhancement f schl prgrams and activities. The PTO Officers are the guardians f these funds and have an bligatin t
More informationAUDIT & RISK COMMITTEE CHARTER
AUDIT & RISK COMMITTEE CHARTER Rle and Respnsibilities The Bard f The Institute f Internal Auditrs Australia (IIA-Australia) has established a Bard Audit & Risk Cmmittee as part f its respnsibilities in
More informationHow to Count Employees Determining Group Size Under the Medicare Secondary Payer Regulations
Hw t Cunt Emplyees Determining Grup Size Under the Medicare Secndary Payer Regulatins 1. Wh is an Emplyee? An emplyee is an individual wh wrks fr an emplyer r an individual wh, althugh nt actually wrking
More informationWhat type of Bank is best suited to do BOLI?
Bank Owned Life Insurance (BOLI) Bank Owned Life Insurance (BOLI) is defined as a cmpany wned insurance plicy n ne r mre f its key emplyees that will infrmally fund the financing f emplyee benefits prgrams.
More informationThe CIA certification has 4 parts. The CCSA exam and the CGAP exam are single part specialty exams.
Abut this bk The CIA certificatin has 4 parts. The CCSA exam and the CGAP exam are single part specialty exams. The CIA exam parts are: PART 1 THE INTERNAL AUDIT ACTIVITY S ROLE PART 2 CONDUCTING THE INTERNAL
More informationResolution Adopting a Financial Management Policy
Reslutin Adpting a Financial Management Plicy Reslutin N. 01-2011 A Reslutin Adpting a Financial Management Plicy WHEREAS: gd financial management is necessary fr the success f Rivercliff Estates Hmewner
More informationThere are two ways to submit your banking information for direct deposit into your personal bank account:
Cmpleting Yur Master Student Financial Assistance (MSFAA) Agreements Alberta and Canada have lifetime Master Student Financial Assistance Agreements (MSFAAs) that will cver yu fr all f the time yu are
More informationAUDIT & RISK COMMITTEE (ARC)
AUDIT & RISK COMMITTEE (ARC) The Audit and Risk Cmmittee is an independent appraisal bdy appinted by the chapter bard t assist the bard in fulfilling its versight respnsibilities pertaining t the integrity
More informationAudit Committee Charter
Audit Cmmittee Charter I. Purpse f Audit Cmmittee The purpse f the Audit Cmmittee, which is part f the Bard, shall be (a) t assist the Bard s versight f (i) the integrity f the Cmpany s financial statements,
More informationPS October 2007 Page 1
Nvember, 2007 Beijing, Peple s Republic f China ED 32 Additinal Field Test Reprts Overview f Field Test Results Intrductin An additinal field test reprt has been received frm the Ministry f finance f Estnia.
More informationGrant Application Guidelines
Grant Applicatin Guidelines The prgram staff f the Cmmunity Fundatin f Greater New Britain lks frward t wrking with yu. This frm is fr rganizatins that have submitted a Letter f Intent t us and were invited
More informationTASSAL GROUP LIMITED ABN Procedures for the Oversight and Management of Material Business Risks. (Approved by the Board 28 May 2015)
Prcedures fr the Oversight and Management f Material Business Risks TASSAL GROUP LIMITED ABN 15 106 067 270 Prcedures fr the Oversight and Management f Material Business Risks (Apprved by the Bard 28 May
More informationTWU OFFICE OF RESEARCH & SPONSORED PROGRAMS INSTRUCTIONS FOR USING THE TWU PROPOSAL APPROVAL ROUTING FORM
TWU OFFICE OF RESEARCH & SPONSORED PROGRAMS INSTRUCTIONS FOR USING THE TWU PROPOSAL APPROVAL ROUTING FORM Phne: (940) 898-3375 Website: http://www.twu.edu/research/ WHEN TO SUBMIT THROUGH RESEARCH & SPONSORED
More informationThese Budget Preparation Guidelines are primarily directed towards preparation of the Operating Budget and Supplemental Items.
Budget Areas There are three majr parts f the Midway ISD budget. The Operating Budget. This part cvers services, supplies, materials and ther expenditures, and persnnel csts fr extra duty, vertime and
More informationVIVINT SOLAR, INC. COMPENSATION COMMITTEE CHARTER. (Adopted as of May 9, 2014)
VIVINT SOLAR, INC. COMPENSATION COMMITTEE CHARTER (Adpted as f May 9, 2014) PURPOSE The purpse f the Cmpensatin Cmmittee (the Cmmittee ) f the Bard f Directrs (the Bard ) f Vivint Slar, Inc. (the Cmpany
More informationTERMS AND CONDITIONS FOR APPOINTMENT OF INDEPENDENT DIRECTOR
TERMS AND CONDITIONS FOR APPOINTMENT OF INDEPENDENT DIRECTOR 1 PRIVATE & CONFIDENTIAL Date: T, Independent Directrs, Subject: Appintment as an Independent Directr InfBeans Technlgies Limited Dear Sir/Madam,
More informationUniversity of Central Florida
Guidance & Directive N: ORC-05 Subject Authrity University f Central Flrida Guidance & Directive Direct Cst Charging Date f Adptin/Revisin: September 2006 OMB Circulars A-21 and A-110; CASB Disclsure Statement
More informationResearch Data Request Form
1 NC Department f Public Instructin Research Data Request Frm The fllwing frm may be used t request student data frm the Nrth Carlina Department f Public Instructin (NCDPI). Please understand that the
More information[AGENCY NAME] Mandate and Roles Document. (Pure Advisory Committees)
[This sample dcument has been develped by the Agency Gvernance Secretariat. It is intended t be used fr infrmatinal purpses nly. Agencies are encuraged t adapt the dcument t meet their specific needs.
More informationOFFICE OF THE PRESIDENT HUMAN RESOURCES POLICY MANUAL SECTION 11 JULY 28, 2006 REDUCTION IN FORCE GUIDELINES
Purpse A reductin in frce is an actin t reduce the number f emplyees in a wrk unit r university-wide. A reductin in frce may becme necessary due t reduced funding, rerganizatin, change in wrklad, r ablishment
More informationHSBC USA INC. HSBC BANK USA, N.A. CHARTER OF THE COMPLIANCE COMMITTEE
HSBC USA INC. HSBC BANK USA, N.A. CHARTER OF THE COMPLIANCE COMMITTEE I. Cmmittee Purpse The Cmpliance Cmmittee (the Cmmittee ) is appinted by the Bards f Directrs f HSBC USA Inc. (the Crpratin ) and HSBC
More informationHUMAN RESOURCES AND COMPENSATION COMMITTEE CHARTER
HUMAN RESOURCES AND COMPENSATION COMMITTEE CHARTER PURPOSE The Human Resurces and Cmpensatin Cmmittee (the Cmmittee ) f Precisin Drilling Crpratin (the Crpratin ) is a standing cmmittee f the bard f directrs
More informationaddress: Driver license number: Date of birth: Occupation:
MEMBERSHIP APPLICATION PRIMARY MEMBER INFORMATION Name: Scial security Member Number: Hme phne: Cell phne: Business phne: Mther s Maiden Name: Security passwrd: Mailing address: City: State: ZIP Cde: Street
More informationResolving Frequently Asked Questions
Frm ADV Part 1A Updates Reslving Frequently Asked Questins Presented by: Stephen Gallett, Esq. Cary Kvitka, Esq. Max Schatzw, Esq. 609.219.7450 Prvide Backgrund n: Agenda New and Revised Questins in Item
More informationABORIGINAL ECONOMIC PARTNERSHIPS Program Grant Application Guidelines
ABORIGINAL ECONOMIC PARTNERSHIPS Prgram Grant Applicatin Guidelines Abriginal Ecnmic Partnerships Prgram (AEPP) grant funding supprts Indigenus cmmunities, cmmunity-wned businesses and nt-fr-prfit nn-gvernmental
More informationIntellectual Property Policy
Apprved by Academic Affairs Cuncil, June 24, 2014 Intellectual Prperty Plicy Purpse Statement This plicy is intended t supprt faculty, staff, and students in identifying and prtecting intellectual prperty,
More informationSteps toward Retirement
Steps tward Retirement Eligibility, Actin Steps, and Benefit Optins fr Faculty and Staff Nearing Retirement Eligibility fr Official University Retiree Status The fllwing jb types f the University are eligible
More informationSTUDENT EMPLOYMENT FORMS PACKET
STUDENT EMPLOYMENT FORMS PACKET FOR INTERNATIONAL STUDENTS THE GW Center fr Career Services Marvin Center Suite 505 Student emplyment questins? E-mail us at gwse@gwu.edu This packet cntains: Federal I-9
More informationBLOUSTEIN SCHOOL POLICY
BLOUSTEIN SCHOOL POLICY Plicy Name: Pst-Award Prcedure fr Grants and Cntracts Date: December 6, 2007 The fllwing is the prcedure t be fllwed nce a grant r cntract has been awarded frm an utside spnsr.
More informationAUDIT COMMITTEE CHARGE
AUDIT COMMITTEE CHARGE Number f Members 5-7 Must be an dd number fr purpses f vting. Cmpsitin Members shall include the Secnd Past President, the Secretary and Treasurer, at least ne ther Bard member and
More informationPershing Financial Services Guide (FSG) including its Privacy Policy
Pershing Financial Services Guide (FSG) including its Privacy Plicy Issued by Pershing Securities Australia Pty Ltd ABN 60 136 184 962 Australian Financial Services License N. 338 264 Date FSG was prepared:
More informationCorporate Governance Principles
Crprate Gvernance Principles Revised 05-03-2018 Amphenl s Crprate Gvernance Principles have been apprved by the Bard f Directrs and, tgether with the Cmpany s Certificate f Incrpratin, as amended and/r
More informationCONSENT FOR TREATMENT
Thank yu fr chsing 2 nd Street Dental, LLC as yur dental prvider. We are cmmitted t yur treatment being successful. Please understand that payment f yur fees is cnsidered part f yur treatments. The fllwing
More informationRequirements and Best Practices for Payroll Expense Transfers (PETS)
Requirements and Best Practices fr Payrll Expense Transfers (PETS) What is a PET? PET Best Practices Reasns fr Cmpleting a PET PET Reference Guide PET Checklist Grant Certificatin Tab and Examples Attachments
More informationAllowable Costs on Sponsored Projects: Policy & Operational Procedure
Allwable Csts Plicy Allwable Csts n Spnsred Prjects: Plicy & Operatinal Prcedure Plicy Sectins Plicy Statement Reasn fr Plicy Wh Shuld Knw This Plicy Cntacts Applicable ACP Plicies Determinatin f Allwability
More informationFINANCIAL SERVICES GUIDE
PART N: iinvest Securities Financial Services Guide (FSG) FINANCIAL SERVICES GUIDE DATED: Octber 2017 Cntents f this FSG This Financial Services Guide ( FSG ) is an imprtant dcument that iinvest Securities
More informationJOHN L. LITTLE, D.D.S, P.A ACKNOWLEDGEMENT OF RECEIPT OF NOTICE OF PRIVACY PRACTICES. May Refuse to Sign This Acknowledgement-
JOHN L. LITTLE, D.D.S, P.A ACKNOWLEDGEMENT OF RECEIPT OF NOTICE OF PRIVACY PRACTICES -Yu I, Privacy Practices. May Refuse t Sign This Acknwledgement- ---, have received a cpy f this ffice's Ntice f {Please
More informationTERMS OF REFERENCE. Audit and Risk Committee (the "Committee") of Wilmcote Holdings Plc (the "Company")
References t the "Bard" shall mean the full Bard f Directrs. MEMBERSHIP - The Bard has reslved t establish a cmmittee f the Bard t be knwn as the Audit and Risk Cmmittee. - The Cmmittee shall cmprise at
More informationAUDIT COMMITTEE CHARTER
AUDIT COMMITTEE CHARTER WBHO Audit Cmmittee Charter Page 1 f 9 Intrductin The Audit Cmmittee is cnstituted as a statutry cmmittee f the Cmpany in respect f its statutry duties in terms f Sectin 94(1) f
More informationManual of Administrative Policies and Procedures
Manual f Administrative Plicies and Prcedures POLICY 1.49 Cntract Management and Signing Authrity Plicy Categry: General Related Prcedures: Prcedures fr Negtiating, Apprving and Signing University Cntracts
More informationCITIGROUP INC. AUDIT COMMITTEE CHARTER As of January 18, 2018
CITIGROUP INC. AUDIT COMMITTEE CHARTER As f January 18, 2018 Missin The Audit Cmmittee ( Cmmittee ) f Citigrup Inc. ( Citigrup r the Cmpany ) is a standing cmmittee f the Bard f Directrs ( Bard ). The
More informationBoard Committee Charters
Charter Released by the Bard f Directrs f Snva Hlding AG n June 17, 2014. Audit Cmmittee ( AC ) Charter Art. 1: Purpse The Audit Cmmittee ( AC ) reviews n behalf f the Bard the wrk and effectiveness f
More informationCAREVEST MORTGAGE INVESTMENT CORPORATION Directions for Completing Retraction Requests
This package is ONLY fr Class A sharehlders f. Cntents f this package (5 pages): - Instructins fr cmpleting yur retractin request - Retractin Request frm fr CareVest Mrtgage Investment Crpratin The February
More informationAPPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND
APPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND This template is the riginal assistance request frm which when sent shuld cver all the questins asked. It can be adjusted t accmmdate
More informationKitsap County Telecommuting Policy
Kitsap Cunty Telecmmuting Plicy A. Intrductin As an emplyer, Kitsap Cunty is required t implement cmmute trip reductin prgrams, cnsistent with state law and lcal rdinances t reduce the number f trips and
More informationHuntington Bancshares Incorporated
Audit Cmmittee Apprved By: Bard f Directrs Huntingtn Bancshares Incrprated Apprval Date 1 f 6 Purpse f Cmmittee The Audit Cmmittee (Cmmittee) is established by the Bard f Directrs (Bard) t assist the Bard
More informationHOW TO RUN A MEETING
HOW TO RUN A MEETING Internatinal Assciatin f Fire Fighters Department f Educatin HAROLD A. SCHAITBERGER, GENERAL PRESIDENT VINCENT J. BOLLON, GENERAL SECRETARY-TREASURER 11/1/03 TABLE OF CONTENTS Intrductin...1
More informationPolicy and Procedures Date: April 23, Subject: Policy and Procedures for Establishment of New Schools at Virginia Tech
Virginia Plytechnic Institute and State University N. 6150 Rev.: 1 Plicy and Prcedures Date: April 23, 2002 Subject: Plicy and Prcedures fr Establishment f New Schls at Virginia Tech 1. Purpse...1 2. Plicy...1
More informationAny line marked with a # sign is for Official Use Only 1
IRM PROCEDURAL UPDATE DATE: 08/13/2014 NUMBER: WI-21-0814-1244 SUBJECT: Streamline Filing Cmpliance Prcedures fr Accunts Management Internatinal IMF AFFECTED IRM(s)/SUBSECTION(s): 21.8.1.27 CHANGE(s):
More informationInstitute and Center Charging Guidance: Charging Individual Training Grant or Fellowship Cost Categories Expenditure (Budget) Category Stipends
Guidance Purpse and Overview The University f Oregn (UO) receives spnsred funds in supprt f individual graduate student s training in the frm f fellwship awards r individual training grants. These awards
More informationInformation concerning the constitution, goals and functions of the agency, including 1 :
Annual Reprt cmpliance checklist This checklist utlines the gvernance, perfrmance, reprting cmpliance and prcedural requirements f the Financial Administratin and Audit Act 1977 and the Financial Management
More informationUniversity of Oregon Sponsored Projects Services NIH Fellowship Award Charge Guidance. Guidance Purpose and Overview
Guidance Purpse and Overview The University f Oregn (UO) receives Ruth L. Kirschstein Natinal Research Service Awards (NRSA) Fellwship Grants (als knwn as F30, F31 and F32 grants) frm the Natinal Institutes
More informationHIPAA Privacy Rule LINKS AND RESOURCES AFFECTED ENTITIES IMPACT ON EMPLOYERS. Provided by Brown & Brown of Louisiana, LLC
Prvided by Brwn & Brwn f Luisiana, LLC HIPAA Privacy Rule The HIPAA Privacy Rule establishes natinal standards t prtect individuals medical recrds and ther persnal health infrmatin. The Privacy Rule applies
More information