REPORT ON THE SURVEY ON LEVIES ADMINISTERED BY GOVERNMENT REGULATORY BODIES
|
|
- Abraham Strickland
- 6 years ago
- Views:
Transcription
1 REPORT ON THE SURVEY ON LEVIES ADMINISTERED BY GOVERNMENT REGULATORY BODIES
2 Table of Contents Abstract... ii Introduction... iii Objectives of the Study... iii CHAPTER ONE : Introduction : Sources of funding : Current levy charges per regulatory body visited: : Levies Charge Reviews : Reasons for review of the charges : Impact of the levy percentage review: : Levy collection growth curve : Procedures in collection of levies : Compliance Levels of the levies : NCA Levy Compliance : For the other regulatory bodies: : Non-Compliance... 8 Levies Vs Impact on Growth Other Relevant Information CHAPTER TWO Conclusion and Recommendations : Conclusion : Recommendations Challenges Encountered i P age
3 Abstract This survey was carried out by members of the research team as requested by the Research Department. The field survey conducted on government regulatory institutions was in an effort to benchmark the operations of the authority. Detailed information was collected from the institutions on sources of revenue during the survey exercise, delving more on the levies as a revenue source. This was in line with the mandate of the National Construction Authority of undertaking or commissioning research into any matter relating to the construction industry and doing all other things that may be necessary for the better carrying out of its functions under the authority s Act. The research was triggered by relevant stakeholders in the construction industry due to the feedback received from various clients on the levy charges currently being administered as per the NCA Act i.e. the levy shall be in an amount not exceeding an equivalent of 0.5% of the value of any contract whose value exceeds five million shillings. The survey findings are through various methodologies. Research questions were formulated and data gathered from various government institutions, i.e. National Environmental Management Authority (NEMA) and National Industrial Training Authority (NITA), Kenya Civil Aviation Authority (KCAA), Kenya Airport Authority (KAA), Communication Authority (CA), Insurance Regulatory Authority (IRA) and the Energy Regulatory Commission (ERC). The objectives of the survey is to find out on levies charged by other government regulatory bodies and their implementation over time. The analysis of the data gathered in the field will enable concrete conclusions to be made and thereafter feasible recommendations done as per the conclusions in relation with the objectives of this survey. ii P age
4 Introduction The National Construction Authority (NCA) is a state corporation established by an Act of Parliament National Construction Authority Act No. 41 of Its overall mandate is to oversee construction industry and coordinate its development. One of its other functions is to undertake or commission research into any matter relating to the construction industry and to do all other things that may be necessary for the better carrying out of its functions under the Act. The National Construction Authority currently imposes a levy whose amount does not exceed an equivalent of 0.5% of the value of any contract whose value exceeds five million shillings. The study was commissioned by the Research, Training & Capacity Building Department with the purpose of guiding the National Construction Authority in planning, in relation to the levy charges. The primary sources of information were one-on-one interviews with the administration of the other regulatory bodies and questionnaires delivered to them to fill. The report draws substantial base of information from the last quarters report (dated January 2015 to April 2015) and its recommendations for boosting the levy collection from the last reported figure of 56.29% to a projected value of 75.00%. As per the last quarter s report, non-compliance on remittance of levies from the NCA clients was of grave concern as a result of its high levels; hence there was need for a better and more elaborate levies collection system for its improvement. The report covers only issues pertaining levy administration and its scope is limited to the levy administration. Objectives of the Study 1. To find out on levies charged by other government regulatory bodies 2. To find out how the various regulatory authorities have been able to implement their levy charges over time 3. To make recommendations to the NCA Research, Training & Capacity Building Department based on the research findings iii P age
5 CHAPTER ONE 1.0: Introduction This chapter presents the summary of main findings of the survey research. It similarly does a comparison between the field findings from the other regulatory bodies and that from the National Construction Authority. Some of the statistical data gathered are presented in tables and graphs to give a more elaborate picture of the comparison. Analysis of the graphs and the table values are done also in a bid to explain their cause of variation. 1.1: Sources of funding Following is the graphical representation of the levy sources for the different authorities: Source Authority % of total visited authorities 1 Government grants NEMA, NITA, IRA, ERC Training Levy NITA 25 3 Licensing NEMA, NITA, IRA, ERC Development partners NITA, NEMA 50 5 Registration NEMA, NITA, IRA, ERC Graph of percentage against sources of income percentage of total visited authori3es Government sources Training Levy Licensing Development partners RegistraCon sources 1 P age
6 From the graph above, the predominant sources of funding for the entire regulatory bodies visited is that from the government, licensing and registration fees. Others include funds from trainings, donors, sponsors and well-wishers. The government source is provided for by parliament for the purposes of the authorities, and given in form of grants. The training, licensing and the registration levies are moneys that accrue to the authorities during the performance of their functions under their respective Acts. The funds from the development partners are moneys from other sources that are provided for, donated or lent to the authorities. Of the total visited regulatory bodies, only a quarter of them charged training levies. These are the levies that are given for training purposes, ensuring that their clients are up-to-date with the current trends either from the technological point of view or their clients gain practical knowledge required of them. 1.2: Current levy charges per regulatory body visited: All the visited regulatory bodies had varied percentage levy charges as indicated in the table below: S/No. Name of Body 1 NEMA 0.1% of the total project cost 2 NITA KShs. 50 per trainee per month 3 CA 4 IRA 1.0% Insurance Premium Levy Levy Charges 5 ERC Between 0.11% and 0.20% depending on category and units of consumption 6 KAA 7 KCAA 8 WRMA Table 2: Current levy charges as per the institution visited Levy Charges as Per Various Authorities Act S/No. Name of Body 1 NEMA 10% of the total project cost Levy Charges As Per Act 2 P age
7 2 NITA 0.25% of the total project cost 3 CA 4 IRA 5 ERC 6 KAA 7 KCAA 8 WRMA Table 3: Initial levy charges as per the institution visited Considering each Act of Parliament that created the bodies aforementioned, it is apparent that the charges levied above have been reviewed over time from their original values. 1.3: Levies Charge Reviews It was apparent that most of the regulatory bodies had imposed a definite levy percentage on the clients, based on the total project cost. Some had monthly fixed charges on the clients, disregarding the project costs. Further, the research established that all the bodies began upon their establishment, to charge a fixed rate percentage on the project costs as per their respective Acts. However, with time, there was a review of their charges based upon prevailing circumstances mentioned herein. Authorities % of the Total Visited Reviewed their levy charges NEMA, NITA, IRA, ERC 100 Never Reviewed since formation - 0 Table 4: Percentage number of bodies that have reviewed their levy charges since their formation Resulting graphical illustration of the above table: 3 P age
8 % AUTHORITIES THAT HAVE REVIEWED THEIR LEVY CHARGES Reviewed their levy charges Never Reviewed since formacon 1.4: Reasons for review of the charges Varied reasons were given for the reviews, which included: To aid in funding implementation of new strategic plan objectives/activities in line with expanded mandate The public outcry by the relevant stakeholders, who felt that the previous levy charges were high Too much pressure from the stakeholders to revise levy. For ease of operations/doing business. Improve compliance 1.5: Impact of the levy percentage review: It was noted that over 100% of the regulatory bodies visited had at one point reviewed their levy charges, because of the reasons mentioned above. After their reviews were made, there has been generally a positive feedback from their relevant stakeholders. With their reviews in place there has also been an annual steady increase in the total levies collected, as tabulated below: S/No. Name of Regulatory Body Annual % Increase on the total levies 1 National Environmental Management Authority 20 (NEMA) 4 P age
9 2 National Industrial Training Authority (NITA) 20 3 Communication Authority (CA) 4 Insurance Regulatory Authority (IRA) 20 5 Energy Regulatory Commission (ERC) 6 6 Kenya Airports Authority (KAA) 7 Kenya Civil Aviation Authority (KCAA) 8 Water & Resource Management Authority (WRMA) Table 5: Annual percentage increase in total levies collected per institution 1.6: Levy collection growth curve The Chart below shows the average annual percentage increase in the total levies collected, against the individual regulatory bodies Annual Percentage WRMA KRB KCAA Regulatory Body KAA ERC IRA CA NITA NEMA Annual Percentage Increase Chart 1: Annual average percentage increase in total levies per body The annual percentage increase illustrated as above is as a result of increased number of contractors on the ground (for the construction industry) or generally an increase in the number of clients for the individual bodies. It is also partly attributed to the clients who feel the levies 5 Page
10 imposed on them are manageable, achievable and self-satisfactory hence turning out to pay their dues. 1.7: Procedures in collection of levies For the National Construction Authority, in order to coordinate its duties effectively, the Authority opened up seven regional offices in some major towns as shown in the table below: Region Town with regional office 1 Coast Mombasa 2 Lower Eastern Machakos, Makueni, Kitui 3 Mount Kenya Nyeri 4 Isiolo Isiolo 5 Central Nyanza Kisumu 6 Central Rift Nakuru 7 North Rift Eldoret Table 6: NCA Regional Offices The regions above aid the authority devolve the following key functions: Construction levy collection Contractor registration Project registration Site visits Construction workers accreditation. For other authorities; Most of the visited regulatory bodies employed a physical tracking system for identification of their clients. This is done by sending individual registration/levy officers on sites to do the identification. Similarly, for certain projects such as those for construction, there is issuance of 6 Page
11 licenses to the contractors, who must possess the approval of their relevant regulatory bodies before undertaking any professional practice. On the same note, there are fixed amounts charged on the project costs, to have the approval of the regulatory body. 1.8: Compliance Levels of the levies 1.8.1: NCA Levy Compliance As per the quarterly report for the period January 2015 to April 2015, following are the percentage compliances as per the regional offices performances: Region Invoiced Collected Levy due % Levy(Kshs) Levy(Kshs) (Kshs) collection Coast 18,171, ,969, ,201, Lower Eastern 14,696, ,105, ,591, Mount Kenya 10,010, ,257, ,753, Isiolo 4,114, ,114, Nil Central Nyanza 13,947, ,318, ,629, Central Rift 11,669, ,806, ,863, North Rift 8,675, ,188, ,486, Total 81,285, ,759, ,526, Table 7: Last Quarter s NCA Levy Compliance as per Regional Office As per the data above, it is evident that as per the quarter, the percentage compliance for the levy collection was 56.29% Graph of % Collection against region as per last quarters' report Average percentage PERCENTAGE Coast Lower Eastern Mount Kenya Isiolo Central Nyanza Central RiR North RiR REGION 7 P age
12 From the graph above, the Central Nyanza and the Coast regions exhibited very low percentage collection as per the projected values. This arose amidst the realization of 100% percentage compliance by Isiolo Region. Going as per the graphical illustration above, there is clearly great need to step up the compliances of the entire regions, led by Central Nyanza and Coast. With this in place, the average percentage compliance is expected to rise : For the other regulatory bodies: Following is a table showing their level of levy compliance: S/No. Name of Regulatory Body % Levy Compliance 1 National Environmental Management Authority (NEMA) 60 2 National Industrial Training Authority (NITA) 70 3 Communication Authority (CA) 4 Insurance Regulatory Authority (IRA) Energy Regulatory Commission (ERC) Kenya Airports Authority (KAA) 7 Kenya Civil Aviation Authority (KCAA) 8 Water & Resource Management Authority (WRMA) Table 8: Percentage level of levy compliances 1.9: Non-Compliance According to the NCA Act, the Authority may suspend, cancel or revoke the registration of a contractor, who commences construction works for which the owner has not paid the amount -of the construction levy as provided in this regulation. Other cases of non-compliances are also handled as per the provisions of the Act, such as subjection to civil litigation to recover costs. As per the last quarter report of NCA, a total of 194 projects were closed with the reason that they did not conform to justifications of the construction standards laid by National Construction Authority. These included; Lack of NCA registered contractor on site. Lack of sign post showing professionals engaged in the project. No proof of project registration. No personal protective equipment on site. 8 P age
13 Lack of sufficient fencing. No proof of statutory approvals. The other regulatory bodies that were part of the survey also had varied levels of noncompliances. Their modes of dealing with their cases are explicitly laid down as per their respective acts. The tabular representation for the clients level of non-compliance (with respect to Table 5 above) is as below: S/No. Name of Regulatory Body % Levy Non-Compliance 1 NATIONAL CONSTRUCTION AUTHORITY National Environmental Management Authority (NEMA) National Industrial Training Authority (NITA) Communication Authority (CA) 5 Insurance Regulatory Authority (IRA) Energy Regulatory Commission (ERC) Kenya Airports Authority (KAA) 8 Kenya Civil Aviation Authority (KCAA) 9 Water & Resource Management Authority (WRMA) Table 9: Percentage level of non- compliances It was also noted that the regulatory bodies that had 100% compliance were generally satisfied with their levy charges and they felt the charges were fairly adequate for the sustainability of their operations. They also experienced no complaints from their clients, hence concluded that the relevant stakeholders in their respective fields were also adequately satisfied with their charges. The ERC however felt it was due to re-review their levy charges as a result of an awaited new Act coming in force. The NEMA also experienced fairly high non-compliance percentage. The authority was also much concerned on the strategies aimed at raising its levy compliance and recommended a raft of measures to achieve the same. Of greatest interest were its effort to reduce the time required 9 P age
14 for a client to acquire a license, introduce an online payment for licenses and its forecasted plan to digitize the licensing process (including payment) to reduce the time taken to bank money for licensing. It is their hope that once this is achieved, their goal of raising their levy compliance will be achieved. Levies Vs Impact on Growth It was noted that the levies charged across all the institutions was very instrumental for their overall growth. The levies constituted a major source of income, catering for the greater percentage of the sustenance of the authorities. Following is a table showing the authorities and their general perception towards the sustainability of their levies Regulatory Bodies % Of Total Visited Authorities Levies adequate for sustainability NEMA, IRA 50 Levies partly adequate for sustainability ERC, NITA 50 Levies not adequate for sustainability - 0 Pie chart for the above representation: Chart showing levy sustainability expressed as a percentage of the total visited authorities 0 50% 50% Levies adequate for sustainability Levies partly adequate for sustainability Levies not adequate for sustainability From the chart above, 50% of the visited bodies recorded sustainability of the levies towards the general operations for the authorities. 50% felt they were partly satisfied with their levies. And 10 P age
15 none felt the levies were not adequate for their sustainability. The 50% that recorded partial satisfaction expressed their need for further revision of their levies either in accordance with their new act coming in place, or generally with the approval of their board stakeholders (which included Federation of Kenya Employers (FKE), Central Organization of Trade Union (COTU) and the Kenya Government). For the NITA, despite their partial satisfaction, both their administration and their clients felt that the levies imposed were low. Other Relevant Information The general feeling from 50% of the regulatory bodies visited was that the NCA levies were high. This, as per their perception, is one of the factors behind non-compliance on levies collection. During the interviewing process, the CA expressed the need for NCA to come up with a database on the licensed contractors and their categories. This was as a result of them being unable to verify the licensed contractors from the NCA website. The NITA interviewee recommended addition of more value to the NCA levies imposed on clients, i.e. by conducting regular trainings to clients, offering certificates and awards to clients and improving of timely delivery of services such as digitization of payments. This, to them, was to win clients satisfaction and in the long run result into greater levels of levy compliance. With the partial satisfaction of NITA with its levy charges, it resolved to improve its compliance levels also by employment of sensitization via the media. The interviewee explained that several of its clients may not be aware of NITA operations and with this resolution, it forecasted to reach a larger audience about its operations. 11 P age
16 CHAPTER TWO Conclusion and Recommendations 2.0: Conclusion From the discussions above, it is evident that the percentage compliance of the levies received by the National Construction Authority is lowest, in comparison to other bodies. Of all the visited regulatory authorities, it was established that only NCA has strictly adhered to their provisions as per their Act and has never done any amendment on the levies section. The level of compliance in the collection process of the levy is partly attributed to the manual system of the fund s collection. For the authorities that employed a computerized system for their levy collections, their compliance level was 100% such as the ERC and the IRA. All the regulatory authorities visited had a forecasted plan to re-revise their levies. This is true both for those that exhibited 100% compliance and those with lower compliance levels 2.2: Recommendations From the previous discussions on the main findings, following are the recommendations for consideration by the NCA administration: 1. More human resources to be availed on the different regions to aid in tracking of levies from defaulters 2. That there is need for revision of the levies to achieve more affordability to the NCA clients and construction projects. In the revision, lower limits and upper limits need to be clearly defined as per the total project costs 3. There is also need to add more value on the levies collected by the NCA, e.g. by conducting regular trainings to clients, issuance of certificates/awards and having timely service delivery to boost satisfaction 4. That to curb defaults of levy payments, more stringent measures need to be subjected to defaulters. This will ensure greater adherence to NCA regulations on the side of the clients 5. There is need to create more awareness on the levy charges to the public. This is to be done by forecasting on increased sensitization via the media, on the various NCA operations as outlined in the NCA Act 12 P age
17 6. That there is need for digitalization of payments. This will hasten the process of remittance of the levies and in return boost the percentage of compliance 7. Generally, the NCA regional offices are fairly vibrant as per the last quarter s report with the 56% compliance in their levies collection. With more resourcing, there is great potential of boosting their performance and thus enhanced attainment of NCA s mandate. Challenges Encountered During the survey process, following are the challenges that the researchers encountered: 1. Reluctance in giving full and in-depth information by the government regulatory bodies during the interview and questionnaire filling process 2. Conducting of follow-ups to the administration heads left with the questionnaires to fill, as some took longer to submit the questionnaire forms to relevant departmental representatives for filling 3. There was delay in submission of the report as a result of delay in filling of the questionnaires and their subsequent submission 13 P age
18
FINAL PAPER THE EFFECTIVENESS OF ANNUAL GENERAL MEETINGS FOR RETIREMENT BENEFITS SCHEMES BY KOOME KATHURIMA RESEARCH OFFICER RESEARCH & DEVELOPMENT
FINAL PAPER THE EFFECTIVENESS OF ANNUAL GENERAL MEETINGS FOR RETIREMENT BENEFITS SCHEMES BY KOOME KATHURIMA RESEARCH OFFICER RESEARCH & DEVELOPMENT JUNE 2011 Acronyms AGM- Annual General Meeting RBA Retirement
More informationOptions for Conditional Grants to improve Primary Healthcare Service Delivery. Final Report
Options for Conditional Grants to improve Primary Healthcare Service Delivery Final Report September 2014 Context: The World Bank along with the Government of Kenya (GoK) and other donors is financing
More information13. JUSTICE - ALTERNATIVE DISPUTE RESOLUTION PROGRAM FOR COMPENSATION OF VICTIMS OF ABUSE AT PROVINCIAL YOUTH INSTITUTIONS
OF ABUSE AT PROVINCIAL YOUTH INSTITUTIONS 143. JUSTICE - ALTERNATIVE DISPUTE RESOLUTION PROGRAM FOR COMPENSATION OF VICTIMS OF ABUSE AT PROVINCIAL YOUTH INSTITUTIONS BACKGROUND.1 On November 2, 1994 government
More informationMPC MARKET PERCEPTIONS SURVEY - JULY
MPC MARKET PERCEPTIONS SURVEY - JULY 2018 1 CONTENTS BACKGROUND......4 SURVEY METHODOLOGY......4 HIGHLIGHTS OF THE SURVEY.........4 INFLATION EXPECTATIONS....5 EXCHANGE RATE EXPECTATIONS...6 PRIVATE SECTOR
More informationMPC MARKET PERCEPTIONS SURVEY - MARCH
MPC MARKET PERCEPTIONS SURVEY - MARCH 2018 1 CONTENTS BACKGROUND......4 SURVEY METHODOLOGY......4 HIGHLIGHTS OF THE SURVEY.........4 INFLATION EXPECTATIONS....5 EXCHANGE RATE EXPECTATIONS...6 PRIVATE SECTOR
More informationMPC MARKET PERCEPTIONS SURVEY - SEPTEMBER
MPC MARKET PERCEPTIONS SURVEY - SEPTEMBER 2018 1 CONTENTS BACKGROUND TO THE MARKET PERCEPTIONS SURVEYS...3 INTRODUCTION......4 SURVEY METHODOLOGY......4 HIGHLIGHTS OF THE SURVEY.......4 CURRENT ECONOMIC
More informationAudit Report 2018-A-0003 Town of Manalapan Water Utility Department February 13, 2018
PALM BEACH COUNTY John A. Carey Inspector General Inspector General Accredited Enhancing Public Trust in Government Audit Report Town of Manalapan Water Utility Department February 13, 2018 Insight Oversight
More informationReview of the ECB Regulation on supervisory fees
Review of the ECB Regulation on supervisory fees June 2017 Contents 1 Scope and rationale 2 2 Subject of the review 4 2.1 Key information on the ECB Regulation on supervisory fees 4 2.2 Criteria that will
More informationCITY & COUNTY OF SAN FRANCISCO CONTRACT MONITORING DIVISION CMD ATTACHMENT 8A
CITY & COUNTY OF SAN FRANCISCO Requirements for SFPUC Regional Architecture, Engineering, & Contracts For Contracts covered under SEC.14B.21 that are advertised on or after February 1, 2018 PART I. GENERAL
More informationAudit Report. Canada Small Business Financing Program
Audit Report Canada Small Business Financing Program June 2013 Recommended for Approval to the Deputy Minister by the Departmental Audit Committee on July 10, 2013. Approved by the Deputy Minister on July
More informationDEPARTMENT OF CANADIAN HERITAGE FINAL REPORT AUDIT OF THE CANADIAN HERITAGE INFORMATION NETWORK (CHIN)
DEPARTMENT OF CANADIAN HERITAGE FINAL REPORT AUDIT OF THE CANADIAN HERITAGE INFORMATION NETWORK (CHIN) October 19, 2005 TABLE OF CONTENTS Executive Summary 1.0 Background 2.0 Audit Objectives and Scope
More informationCompany Accreditation
Company Accreditation HANDBOOK VERSION 2.0 Table of Contents 1. INTRODUCTION 1 2. NABCEP COMPANY ACCREDITATION POLICY 2 I. POLICY PURPOSE 2 II. POLICY SCOPE 2 III. COMPANY ACCREDITATION REQUIREMENTS 2
More informationPART 6 - INTERNAL CONTROL
PART 6 - INTERNAL CONTROL INTRODUCTION The A-102 Common Rule and OMB Circular A-110 (2 CFR part 215) require that non-federal entities receiving Federal awards (i.e., auditee management) establish and
More informationTRANSPORTATION SAFETY BOARD
TRANSPORTATION SAFETY BOARD Final Audit Report Transportation Safety Board EXECUTIVE SUMMARY BACKGROUND The Transportation Safety Board (TSB) Audit Committee uses an audit planning process based on risk
More informationMarket Research Report
Bancassurance Market Research Report MARCH 2018 African e-development House, 604 Next to Austrian Embassy Limuru Road, P. O. Box 49475-00100, Nairobi Phone: 0704482677/0710319566 Email: info@insightwells.co.ke
More informationAlternatives Development, Project Justification, and Financial Realities Financial Considerations
Alternatives Development, Project Justification, and Financial Realities Financial Considerations Joe Hebert Manager, Financial Analysis and PFC Branch, FAA Office of Airports joe.hebert@faa.gov 1 Overview
More informationIn addition to the definitions set forth in Annex C, the following terms shall have the definitions set forth as follows:
Page 1 of 6 Mandate The Contractor shall comply with and shall ensure that its Subcontractor(s) to comply with all Applicable Laws (including Transport Canada regulations) and GTAA safety and security
More informationSAN DIEGO CITY EMPLOYEES' RETIREMENT SYSTEM REQUEST FOR PROPOSAL (RFP) FOR GENERAL INVESTMENT CONSULTANT
SAN DIEGO CITY EMPLOYEES' RETIREMENT SYSTEM REQUEST FOR PROPOSAL (RFP) FOR GENERAL INVESTMENT CONSULTANT SAN DIEGO CITY EMPLOYEES RETIREMENT SYSTEM GENERAL INVESTMENT CONSULTANT RFP SEPTEMBER 2014 Table
More informationPublic Schools of the City of Ann Arbor, Michigan. Report to the Board of Education June 30, 2012
Public Schools of the City of Ann Arbor, Michigan Report to the Board of Education June 30, 2012 To the Board of Education Public Schools of the City of Ann Arbor, Michigan We have recently completed our
More informationFinancial Policies and Procedures
1.0 Cash Receipts Each day that the Library is open and there is mail delivery, the Library Director or the Circulation Manager check the mail. Checks and credit card payments are either given directly
More informationSection 3 Policy for Covered HUD Funded Activities
60 Executive Park South, NE, Atlanta, GA 30329 Section 3 Policy for Covered HUD Funded Activities This Section 3 policy pertains to training, employment contracting, and other economic opportunities arising
More informationCITY & COUNTY OF SAN FRANCISCO CONTRACT MONITORING DIVISION CMD ATTACHMENT 3
CITY & COUNTY OF SAN FRANCISCO Requirements for Contracts For Contracts $300,000 & over that are Advertised on or after August 1, 2016 PART I. GENERAL 1.01 SAN FRANCISCO ADMINISTRATIVE CODE CHAPTERS 12B
More informationSOUTHWEST TRANSIT Eden Prairie, Minnesota MANAGEMENT LETTER. For the Year Ended December 31, 2011
Eden Prairie, Minnesota MANAGEMENT LETTER For the Year Ended TABLE OF CONTENTS REPORT ON MATTERS IDENTIFIED AS A RESULT OF THE AUDIT OF THE FINANCIAL STATEMENTS... 1 SIGNIFICANT DEFICIENCY... 3 REQUIRED
More informationAutomobile Insurance Market Conduct Assessment Report. Part 1: Statutory Accident Benefits Schedule Part 2: Rating and Underwriting Process
Automobile Insurance Market Conduct Assessment Report Part 1: Statutory Accident Benefits Schedule Part 2: Rating and Underwriting Process Phase 2 2013 Financial Services Commission of Ontario Market Regulation
More informationREQUEST FOR PROPOSAL FOR. Full Cost Allocation Plan and Citywide User Fee and Rate Study. Finance Department CITY OF HUNTINGTON BEACH
REQUEST FOR PROPOSAL FOR Full Cost Allocation Plan and Citywide User Fee and Rate Study Finance Department CITY OF HUNTINGTON BEACH Released on October 17, 2007 Full Cost Allocation Plan and Citywide User
More informationSnapshot Own Motion Inquiry Investigation of Claims and Outsourced Services
2014 General Insurance Code of Practice Snapshot Own Motion Inquiry Investigation of Claims and Outsourced Services 1 May 2017 Page 1 of 16 Chair s message I am proud to present the Code Governance Committee
More informationReport on the Securities and Futures Commission s 2014 annual review of the Exchange s performance in its regulation of listing matters
Report on the Securities and Futures Commission s 2014 annual review of the Exchange s performance in its regulation of listing matters September 2014 1 Table of Contents Executive Summary 1 Section 1
More informationPART I HAWAII HEALTH SYSTEMS CORPORATION STATE OF HAWAII Class Specifications for the 2.322
PART I Page 1 PART I HAWAII HEALTH SYSTEMS CORPORATION 2.311 STATE OF HAWAII 2.313 2.316 2.318 Class Specifications 2.320 for the 2.322 Series Definition: SR-16; SR-18; SR-20; SR-22; SR-24; SR-26 BU:13
More informationARTICLE 8: BASIC SERVICES
THE SCOPE OF SERVICES ADDED BY THIS AMENDMENT IS FOR A CM AT RISK PROJECT ONLY. THE SCOPE OF SERVICES SPECIFIED BELOW INCLUDES ARTICLES 8.1, 8.3, 8.4, 8.5, 8.6, 8.7 AND 8.8. THE SERVICES SPECIFIED IN ARTICLE
More informationHARAMBEE SACCO SOCIETY LIMITED
HARAMBEE SACCO SOCIETY LIMITED Harambee Sacco Plaza, Haile Selassie Avenue/Uhuru Highway Round-about. REQUEST FOR PROPOSALS (RFP) FOR EXTERNAL AUDIT SERVICES MARCH 2015 1 P a g e REQUEST FOR PROPOSALS
More informationThe Transportation Partnership Opportunity Fund
The Commonwealth of Virginia The Transportation Partnership Opportunity Fund Assistance Application September 2005 THE COMMONWEALTH OF VIRGINIA All applicants must complete Sections 1 and 2. Private entities
More informationADMINISTRATIVE ANALYST (Class Code 1590) TASK LIST
ADMINISTRATIVE ANALYST (Class Code 1590) TASK LIST A. General Administration 1. Writes narrative material such as letters, memos, and reports on various personnel, budgetary, contractual, grant, and policy
More informationQuébec Reliability Standards Compliance Monitoring and Enforcement Program (QCMEP) October 10, Effective date: To be set by the Régie
Québec Reliability Standards Compliance Monitoring and Enforcement Program (QCMEP) October 0, 0 Effective date: To be set by the Régie TABLE OF CONTENTS. INTRODUCTION.... DEFINITIONS.... REGISTER OF ENTITIES
More informationDocument A101 TM. Standard Form of Agreement Between Owner and Contractor where the basis of payment is a Stipulated Sum
Document A101 TM 2007 Standard Form of Agreement Between Owner and Contractor where the basis of payment is a Stipulated Sum AGREEMENT made as of the day of in the year (In words, indicate day, month and
More informationREQUEST FOR PROPOSAL # Real Estate Investment Consultant
REQUEST FOR PROPOSAL #2017-02 Real Estate Investment Consultant San Joaquin County Employees' Retirement Association 6 South El Dorado Street, Suite 400 Stockton, California 95202 Phone: (209) 468-2163
More informationMISSOURI HOUSING DEVELOPMENT COMMISSION. Section 3 Guidelines
MISSOURI HOUSING DEVELOPMENT COMMISSION Section 3 Guidelines Effective March 25, 2010 Introduction These guidelines have been prepared to provide information and guidance to Section 3 recipients on how
More informationANNUAL PUBLIC ROADS PROGRAMME FOR THE FINANCIAL YEAR 2008/2009
ANNUAL PUBLIC ROADS PROGRAMME FOR THE FINANCIAL YEAR 2008/2009 1.1 INTRODUCTION 1.1.1 Introduction Clause 31 of the Kenya Roads Board (KRB) Act No. 7 of 1999 establishes the Kenya Roads Board Fund (KRBF)
More informationIn accordance with 61 O.S. 108 and 115, a sworn statement shall accompany any competitive bid submitted for a public construction contract.
State of Oklahoma Capital Assets Management Construction and Properties Bid Affidavits In accordance with 61 O.S. 108 and 115, a sworn statement shall accompany any competitive bid submitted for a public
More informationREQUEST FOR PROPOSALS
International Republican Institute 1225 Eye St. NW, Suite 800 Washington, DC 20005 (202) 408-9450 (202) 408-9462 fax www.iri.org @IRIGlobal REQUEST FOR PROPOSALS Procurement Number: WDN2017GLOBAL18o Open
More informationEXHIBIT A: SECTION INSTRUCTIONS TO BIDDERS
EXHIBIT A: SECTION 000200 INSTRUCTIONS TO BIDDERS 1.01 INVITATION TO BID A. The City of will be accepting bids for the Revised City Wayfinding Signage Project. This project is generally described as: fabrication
More informationVOLUME VIII: PROCEDURES MANUAL FOR PLANNING AND RESEARCH UNIT
REPUBLIC OF RWANDA RWANDA EDUCATION BOARD (REB) REB HEADQUARTERS BUILDING VOLUME VIII: PROCEDURES MANUAL FOR PLANNING AND RESEARCH UNIT This procedures manual for Planning and Research Unit is Volume VIII
More informationPUBLIC WORKS. Adopted Pursuant to Article VII, Chapter 20 of the Revised Municipal Code, City & County of Denver
PUBLIC WORKS OF THE MANAGER OF THE DEPARTMENT OF PUBLIC WORKS, CITY & COUNTY OF DENVER Adopted Pursuant to Article VII, Chapter 20 of the Revised Municipal Code, City & County of Denver 2 Table of Contents:
More informationCITY & COUNTY OF SAN FRANCISCO CONTRACT MONITORING DIVISION. CMD ATTACHMENT 1 Requirements for Construction Contracts
CITY & COUNTY OF SAN FRANCISCO Requirements for For Contracts $300,000 & over that are Advertised on or after August 1, 2016 PART I. GENERAL 1.01 SAN FRANCISCO ADMINISTRATIVE CODE CHAPTERS 12B AND 14B
More informationGlobal Partnership on Output-based Aid. Colombia Access to Natural Gas Project. Operational Manual. March 30, 2007
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized 1. Detailed description of Project 1.1. The Grant Recipients: Global Partnership on Output-based
More informationService Providers 2014 Compliance Report March 2016
Service Providers 2014 Compliance Report March 2016 Table of Contents About FSCO...2 Introduction...2 Examination Methodology...3 Examination Statistics...3 2014 Annual Information Return...5 Findings...5
More informationFollow-Up on VFM Section 3.05, 2014 Annual Report RECOMMENDATION STATUS OVERVIEW
Chapter 1 Section 1.05 Ministry of Infrastructure (formerly the Ministry of Economic Development, Employment and Infrastructure) Infrastructure Ontario Alternative Financing and Procurement Follow-Up on
More informationSolar/ Renewable Energy - Alternative Power Source. Richmond, NH. Cheshire County Sheriff s Office. Request for Proposals
Solar/ Renewable Energy - Alternative Power Source Richmond, NH Cheshire County Sheriff s Office Request for Proposals The County of Cheshire (Sheriff s Office) is requesting a Letter of Intent, followed
More informationINTERNAL AUDIT DIVISION REPORT 2018/052. Audit of liquidation activities at the International Criminal Tribunal for the former Yugoslavia
INTERNAL AUDIT DIVISION REPORT 2018/052 Audit of liquidation activities at the International Criminal Tribunal for the former Yugoslavia Overall, liquidation activities were performed satisfactorily 31
More informationCollege Station Independent School District Annual Investment Report
College Station Independent School District Annual Investment Report For the Year Ending August 31, 2016 Table of Contents Introduction 3 College Station ISD Investment Policy 4 Investment Pool Performance
More informationSection: Major Maintenance and Repair Reserve Fund
DEPARTMENT OF MANAGEMENT SERVICES ADMINISTRATIVE POLICY TITLE: Major Maintenance and Repair Reserve Fund Management EFFECTIVE: July 16, 2008 REVISED: February 19, 2018 POLICY NUMBER 08-101 Bureau of Private
More informationREQUEST FOR INFORMATION. Green Mountain Secure Retirement Plan Program Administrator Services
Page 1 of 8 Department of Buildings and General Services BGS Financial Operations Office of Purchasing & Contracting 109 State Street [phone] 802-828-2211 Montpelier VT 05609-3001 [fax] 802-828-2222 http://bgs.vermont.gov/purchasing
More informationon the Parallel Audit on by the Working Group on Structural Funds
Report to the of the heads of the Supreme Audit Institutions of the Member States of the European Union and the European Court of Auditors on the Parallel Audit on by the Working Group on Structural Funds
More informationDRAFT TAHOE DONNER ASSOCIATION. Communications with Those Charged With Governance. Gilbert Associates, Inc. Submitted by.
Communications with Those Charged With Governance Submitted by Gilbert Associates, Inc. We have audited the financial statements of Tahoe Donner Association (the Association) for the year ended December
More informationFinancial Benchmarks India Pvt. Ltd
Financial Benchmarks India Pvt. Ltd Benchmark Administration Control Framework 18 th April, 2018 Version 1 Background: Financial Benchmarks India Pvt. Ltd (FBIL) is set up as an independent company jointly
More informationICPAK SUBMISSION ON THE NATIONAL HOUSING DEVELOPMENT FUND REGULATIONS, 2018
ICPAK SUBMISSION ON THE NATIONAL HOUSING DEVELOPMENT FUND REGULATIONS, 2018 INTRODUCTION Article 42(1)(b) the Constitution, 2010 gives every Kenyan the right to accessible and adequate housing, and to
More informationDESK REVIEW UNDP AFGHANISTAN OVERSIGHT OF THE MONITORING AGENT OF THE LAW AND ORDER TRUST FUND FOR AFGHANISTAN
UNITED NATIONS DEVELOPMENT PROGRAMME DESK REVIEW OF UNDP AFGHANISTAN OVERSIGHT OF THE MONITORING AGENT OF THE LAW AND ORDER TRUST FUND FOR AFGHANISTAN Report No. 1310 Issue Date: 9 October 2014 Table of
More informationREQUEST FOR PROPOSALS FOR INVESTMENT ADVISORY SERVICES
REQUEST FOR PROPOSALS FOR INVESTMENT ADVISORY SERVICES CONTACT: Michelle Durgy, michelle.durgy@sfgov.org, (415) 554-5210 Background San Francisco is the fourth largest city in California and serves as
More informationUpdates on Development Planning and Outcomes. Presentation by. Dr Julius Muia, EBS PS, Planning, The National Treasury and Planning
Updates on Development Planning and Outcomes Presentation by Dr Julius Muia, EBS PS, Planning, The National Treasury and Planning 4th CEOs Forum, Whitesands, Mombasa;30 th May 2018 Outline of the Presentation
More informationDRAFT TAHOE DONNER ASSOCIATION. Communications with Those Charged With Governance. Gilbert Associates, Inc. Submitted by.
Communications with Those Charged With Governance Submitted by Gilbert Associates, Inc. We have audited the financial statements of Tahoe Donner Association (the Association) for the year ended December
More informationDefining your digital strategy in a disruptive world
REPORT Defining your digital strategy in a disruptive world UK Insurance Underwriting Digitisation Study 2017 MAY 2017 Introduction In January 2017, LexisNexis Risk Solutions released a comprehensive study
More informationEquality Impact Assessment
u Equality Impact Assessment (Annex B) Equality Impact Assessment Group: ERG Directorate / Unit: CS Workforce This template represents Annex B from the Equality Impact Assessment guidance October 2011
More informationDirective 019: Compliance Assurance
Directive 019 Directive 019: Compliance Assurance September 1, 2010 Effective June 17, 2013, the Energy Resources Conservation Board (ERCB) has been succeeded by the Alberta Energy Regulator (AER). As
More informationPROCUREMENT POLICY SAN MATEO COUNTY TRANSIT DISTRICT
ATTACHMENT A PROCUREMENT POLICY SAN MATEO COUNTY TRANSIT DISTRICT The San Mateo County Transit District ( District ) is organized and established pursuant to the San Mateo County Transit District Act,
More informationAssure Certification Ltd. Scheme
Assure Self-Certification Scheme Scheme Rules Terms and Conditions This document provides the scheme rules for the Assure dwellings and non-dwelling Self- Certification Scheme and encompasses the Assure
More informationDevelopment Credit Agreement
Public Disclosure Authorized CONFORMED COPY CREDIT NUMBER 3909 YF Public Disclosure Authorized Development Credit Agreement (Transport Rehabilitation Project) Public Disclosure Authorized between SERBIA
More informationBID DOCUMENTS FOR. WTP VFD Replacement Bid
BID DOCUMENTS FOR WTP VFD Replacement Bid CITY OF OWOSSO 301 W. MAIN STREET OWOSSO, MICHIGAN 48867 September 18, 2018 NOTICE TO BIDDERS WTP VFD REPLACEMENT BID FOR THE CITY OF OWOSSO, MICHIGAN Sealed proposals
More informationFINANCIAL PLANNING AND BUDGET MONITORING TABLE OF CONTENTS
SECTION 2 FINANCIAL PLANNING AND BUDGET MONITORING TABLE OF CONTENTS Page Contacts for Section 2 3 FINANCIAL PLANNING 2.1 Introduction 5 2.2 Financial planning in the medium term 5 2.3 Benchmarking and
More informationIncentive Guidelines Business Associations Grant
Incentive Guidelines Issue Date: 19 th January 2016 Version: 2 Update: 1 st December 2016 http://support.maltaenterprise.com Business First supports interested applicants to understand the objectives of
More informationBUSINESS PROCESSES FOR GST PAYMENT
Content provided by Mr. Vineet Bhatia, Advocate BUSINESS PROCESSES FOR GST PAYMENT C.1 In modern day taxation regime, every transaction of the tax payer with the tax administration should be transparent,
More information2016 AER Survey of Albertans and Stakeholders. Executive Summary
2016 AER Survey of Albertans and Stakeholders Executive Summary Alberta Energy Regulator 2016 AER Survey of Albertans and Stakeholders: Executive Summary June 2016 Published by Alberta Energy Regulator
More informationTHE UNITED REPUBLIC OF TANZANIA MINISTRY OF WORKS
THE UNITED REPUBLIC OF TANZANIA MINISTRY OF WORKS Financing Roads Fund Board Monitoring Management THE UNITED REPUBLIC OF TANZANIA ROADS FUND BOARD CLIENTS SERVICE CHARTER 1.0. INTRODUCTION The Roads Fund
More informationKey Considerations for Referendum Planning
Key Considerations for Referendum Planning Thursday, January 19, 2011 (8:45 9:45 AM) 91 st State Convention Frontier Airlines Center, Room 102C Lisa Voisin Director Baird Public Finance (414) 765-3801
More informationKenya s Finance Act An Update on Kenya s Taxation Regime
Kenya s Finance Act 2015 An Update on Kenya s Taxation Regime INTRODUCTION Every year, the budget process in Kenya culminates in the enactment of a finance act. For the FY 2015/2016, the Finance act was
More informationTHIS SWEEPSTAKES IS SPONSORED BY DOUBLE D ARMORY, HOPE FOR THE WARRIORS AND CENTENNIAL GUN CLUB (HEREINAFTER COLLECTIVELY REFERRED TO AS SPONSOR ).
Official Rules SPONSOR SWEEPSTAKES OFFICIAL RULES THIS SWEEPSTAKES IS SPONSORED BY DOUBLE D ARMORY, HOPE FOR THE WARRIORS AND CENTENNIAL GUN CLUB (HEREINAFTER COLLECTIVELY REFERRED TO AS SPONSOR ). THIS
More informationIn accordance with 61 O.S. 108 and 115, a sworn statement shall accompany any competitive bid submitted for a public construction contract.
State of Oklahoma Capital Assets Management Construction and Properties Bid Affidavits In accordance with 61 O.S. 108 and 115, a sworn statement shall accompany any competitive bid submitted for a public
More informationTexas Department of Transportation
Consultant Errors & Omissions Correction and Collection - Policy and Procedures July 2014 July 2014 Consultant Errors & Omissions Correction and Collection - Policy and Procedures 1.0 Consultant Contract
More informationPURCHASING REGULATION 6700-R. A. Method of Determining Whether Procurement is Subject to Competitive Bidding
The following sets forth the procedures for the procurement of goods and services by the district: I. Definitions Best value: optimizing quality, cost and efficiency. The basis for best value shall reflect,
More informationRequest for Proposals Tri-Town Sports Arena & Field House Feasibility Study
Request for Proposals Tri-Town Sports Arena & Field House Feasibility Study Tri-Town Recreation Committee & the Towns of Highgate, Swanton and Franklin 2012 I. Request for Proposal and Project Schedule:
More informationBudget Analyst GS Career Path Guide
Budget Analyst GS-0560 Career Path Guide April, 2015 (This page intentionally left blank.) TABLE OF CONTENTS BUDGET ANALYSIS G-0560... 1 Career Path Guide... 1 Your Career as a Budget Analyst SNAP SHOT...
More informationGovernment Transaction Dispute Office Guide
Government Transaction Dispute Office Guide Treasury and Trade Solutions Government Transaction Dispute Office Guide Table of Contents Table of Contents I. General Overview...2 V. Electronic Access System...7
More informationSupervision of the MPF Industry Professional
Professional [ 22 ] Mandatory Provident Fund y Schemes Authority Supervision of the MPF Industry The MPFA is responsible for overseeing the operations of the approved trustees and the registered MPF products
More informationREPORT 2016/012 INTERNAL AUDIT DIVISION
INTERNAL AUDIT DIVISION REPORT 2016/012 Audit of the management of the technical cooperation project on Information and Communication Technologies in Africa Phase II in the Economic Commission for Africa
More informationCHAPTER ONE. Article (1) Definitions. QFMA: Qatar Financial Markets Authority established as per Law No. (33) of 2005 and its amendments.
CHAPTER ONE Article (1) Definitions In the Application of the provisions of this Regulation, the following words and expressions shall have the meanings shown against each of them, unless the context indicates
More informationPENSION DEATH BENEFIT CLAIMS GUIDE
PENSION DEATH BENEFIT CLAIMS GUIDE SHEDDING LIGHT IN TIMES OF DARKNESS A GUIDE FOR DEPENDENTS/ FAMILIES OF A DECEASED DPF MEMBER ABOUT THE DEBSWANA PENSION FUND The Debswana Pension Fund ( DPF) is a defined
More informationGuidance for ADR Applicants - updated CAP 1324
Guidance for ADR Applicants - updated CAP 1324 Published by the Civil Aviation Authority 2016 Civil Aviation Authority, CAA House, 45-59 Kingsway London WC2B 6TE You can copy and use this text but please
More informationPROJECT CHARTER VERSION: V01 REVISION DATE: [ ]
PROJECT CHARTER VERSION: V01 REVISION DATE: [03.22.10] Approval of the Project Charter indicates an understanding of the purpose and content described in this document. By signing this document, each individual
More informationAfrica Trade Insurance Agency: Impact Assessment
Africa Trade Insurance Agency: Impact Assessment Executive Summary FOCUS: Introduction Purpose and Methodology Key Outcomes Detailed Work Plan Monitoring & Evaluation Conclusions March 22, 2011 W O R L
More informationTHE COUNTY ALLOCATION OF REVENUE BILL, 2015 ARRANGEMENT OF CLAUSES
Clause THE COUNTY ALLOCATION OF REVENUE BILL, 2015 ARRANGEMENT OF CLAUSES 1 - Short title. 2 - Interpretation. 3 - Object and purpose of the Act. 4 - Equitable allocation of county governments share of
More informationKENYA GAZETTE SUPPLEMENT
SPECIAL ISSUE Kenya Gazette Supplement No. 97 (Acts No. 8) REPUBLIC OF KENYA KENYA GAZETTE SUPPLEMENT ACTS, 2018 NAIROBI, 4th July, 2018 CONTENT Act PAGE The County Allocation of Revenue Act, 2018... 135
More informationDepartment of Health and Human Services. Centers for Medicare & Medicaid Services. Medicaid Integrity Program
Department of Health and Human Services Centers for Medicare & Medicaid Services Medicaid Integrity Program Alabama Comprehensive Program Integrity Review Final Report Reviewers: Margi Charleston, Review
More informationPMI - Dallas Chapter. Sample Questions. March 22, 2002
PMI - Dallas Chapter PMP Exam Sample Questions March 22, 2002 Disclaimer: These questions are intended for study purposes only. Success on these questions is not necessarily predictive of success on the
More information2014 Own Risk and Solvency Assessment (ORSA) Feedback Pilot Project Observations of the Group Solvency Issues (E) Working Group
2014 Own Risk and Solvency Assessment (ORSA) Feedback Pilot Project Observations of the Group Solvency Issues (E) Working Group During October 2014 through June 2015, a third ORSA Feedback Pilot Project
More informationAT KAARVAN CRAFTS FOUNDATION INSTITUTES - BAHAWALPUR & GUJRANWALA
IMPACT EVALUATION STUDY PSDF s Funded Skills For Employability 16, (April 16 - June 16) AT KAARVAN CRAFTS FOUNDATION INSTITUTES - BAHAWALPUR & GUJRANWALA INTRODUCTION The Monitoring, Evaluation and Research
More informationASSOCIATE DIRECTOR FINANCIAL SERVICES
ASSOCIATE DIRECTOR FINANCIAL SERVICES Position Summary Under the direction of the Chief Financial Officer/Director of Support Services, plans, organizes, directs, supervises, and personally performs professional
More informationSUPPLEMENT TO ANNUAL FUNDING NOTICE
SUPPLEMENT TO ANNUAL FUNDING NOTICE Of The McClatchy Company Retirement Plan (PLAN) for Plan Year beginning January 1, 2017 and ending December 31, 2017 (Plan Year) This is a temporary supplement to your
More informationINTERNAL AUDIT DIVISION REPORT 2017/003
INTERNAL AUDIT DIVISION REPORT 2017/003 Audit of the management of the sustainable development subprogramme in the Department of Economic and Social Affairs The Division for Sustainable Development needed
More informationExtending social security coverage: The Ghanaian experience
International Social Security Association Meeting of Directors of Social Security Organizations in English-speaking Africa Banjul, The Gambia, 7-9 October 2003 Extending social security coverage: The Ghanaian
More informationBLACK SEA TRADE AND DEVELOPMENT BANK. Case Study: Enhancing the Performance of a major environmental Project in Bulgaria financed by BSTDB
BLACK SEA TRADE AND DEVELOPMENT BANK Case Study: Enhancing the Performance of a major environmental Project in Bulgaria financed by BSTDB This case study was prepared by BSTDB Head of Post Evaluation Office
More informationConstruction Management Directorate Assessment Report, 2012
Construction Management Directorate Assessment Report, 2012 1. Expected Outcomes: Close-out: Construction Management Directorate (CMD) will close-out each project within a designated timeframe. CMD will
More informationEach Proposal Must Contain the Following Elements:
Each Proposal Must Contain the Following Elements: Description of Services, including but not limited to, preliminary evaluations, samples of project design documents, methodology for specifications, and
More information