...SAMPLE PLAN OF OPERATION 1.0 PURPOSE This Plan of Operation has been prepared in accordance with requirements established by Tennessee Law, TCA 68-221-1006, and Clean Water State Revolving Fund (CWSRF) Rules, Chapter 1200-22-6, which require all CWSRF loan recipients to comply with a Plan of Operation approved by the Department of Environment and Conservation. The purpose of this Plan of Operation is to identify needs, actions, and the corresponding completion dates related to staffing, training, recordkeeping, reporting, laboratory control, start-up and process control, safety, emergency operations, maintenance management, Operation and Maintenance (O & M) Manual development and revision, and operational budgets during the construction, start-up, and performance certification periods. 2.0 SUMMARY OF IMPLEMENTATION ITEMS AND DATES The implementation dates of the following sections are arrayed below in chronological order to allow rapid identification of action items and related completion dates. Frequent reference to this listing will help avoid the possibility of omission or slippage of key actions necessary for successful plant start-up and continued operation. Plan of Operation Section Reference 10(a) Date Action May 1990 July 1990 Start Construction of treatment facility Establish new Sewer Use Ordinance to accommodate industrial discharges Establish Industrial Pretreatment Ordinance FY 92 pre-start-up budget consideration 10(a) 10(b) 9 June 1991 Januar...
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...Controls for IT and Reporting University of Phoenix Internal Controls ACC 544 August 22, 2011 Controls for IT and Reporting As more business processes become streamlined and automated, many companies rely heavily on technology and the support from their Information Technology departments. Information technology has the largest responsibility within an organization. Information technology is responsible for the implementation and maintenance of the hardware and software within a company. Information technology is responsible for ensuring that the hardware and software are secure and align with the company’s needs, business operations, goals and objectives. Information technology serves as a mechanism of supporting internal control systems and reporting. Most information, including financial records, that are generated, circulated, and reported within a company are electronic. Therefore, the threat of information technology being compromised is prevalent. Companies must take precautions to protect their systems and choose proper internal controls for information technology and reporting. This includes evaluating the internal controls system’s effectiveness and answering the following questions: • Is the design and operation of the internal control system up-to-date with technological advancements? • Is the internal control system and reporting in compliance with Sarbanes-Oxley Act of 2002? • Does the current system identify existing controls that are inefficient...
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...requests? * Expedite call-in point (delivery priorities 01–04). 3. How many copies of the AF Form 2005 are prepared for issue requests? * 2 copies 4. What methods are available for determining the next available serial number to use on an issue request? * Copy 2 of the AF Form 2005 is also used as a control register for determining the next available serial number. * An alternative method of determining the next available serial number is to use a pre- serialized AF Form 2005 instead of using the copy 2. 5. Match each function in column A with the appropriate data element or code in column B. The responses in column B may be used once, more than once, or not at all. Column A _ a. TRIC ___ (1) Provides a means for the Materiel Management System data base to select the appropriate internal program. _ d. Document number __ (2) A 14-digit alphanumeric number used to identify a document. _ i. Urgency justification code (UJC). ___ (3) Used to indicate the urgency of need and justification (type of requirement). _ e. Demand code. ___ (4) Used to indicate how the Materiel Management System accumulates demand information for stock leveling and DIFM control. _ b. Delivery destination ___ (5) Indicates the location where property is to be delivered. _ c. Stock number/part number ___ (6) Used to identify the item requested by the customer. _d. Document number ___ (7) Contains a shop code used to identify the function that requested the item. _ e. Demand code. ___...
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...Segregation of Duties One element of IT audit is to audit the IT function. While there are many important aspects of the IT function that need to be addressed in an audit or risk assessment, the fundamental element of internal control is the segregation of certain key duties, especially as it relates to risk. The basic idea underlying segregation of duties (SOD) is that no single employee should be in a position both to perpetrate and to conceal errors or fraud in the normal course of their duties. Similar to traditional SOD in accounting functions, SOD in IT plays a major role in reducing certain risk, and does so in a similar fashion as well. Duties that should be segregated include: 1. Custody of the assets 2. Authorization 3. Recording transactions If adequate segregation of duties does not exist, the following could occur: 1. Misappropriation of assets 2. Misstated financial statements 3. Inaccurate financial documentation (i.e. errors or irregularities) 4. Improper use of funds or modification of data could go undetected 5. Unauthorized or erroneous changes or modification of data and programs may not be detected As the figure 1 shows, there are some of the key roles and functions that need to be segregated. 1. IT Duties vs. User Departments The most basic segregation is the segregation of the duties of the IT function from user departments. Generally speaking, this means the user department does not perform its own IT duties. While a department provides...
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...ULLS-A (E) is the aviation system of record for: • Operational Readiness Reporting. • Maintenance Record Keeping. • Maintenance Man-hour Tracking. • Aircrew Flight Hour Tracking. • Work Order Management. • Supply Systems Interfaces and Asset Management. (Holliday & Mathiesen, 2017) The ULLS-A (E) system permits the Army Maintenance Management System-Aviation (AMMS-A) to be used in an automated environment. This function is important so that the Department of the Army Pamphlet 738-751...
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...ENGINEERING AND THE BUILT ENVIRONMENT DEPARTMENT OF QUALITY AND OPERATIONS MANAGEMENT OPERATIONS MANAGEMENT 3 (BPJ 33A3) Subject notes COMPUTERIZED MAINTENANCE MANAGEMENT SYSTEMS “CMMS” Table of Contents Enterprise resource planning 5 ERP is short for enterprise resource planning 6 ERP Software Modules 6 Origin of "ERP” 7 Functional areas covered in “ERP” 7 Integrations 8 What is the basic structure of a good ERP solution? 9 Need for Enterprise Resource Planning - Why ERP? 11 ERP Overview 12 Why ERP 14 Selection Criteria of ERP 14 Implementation of ERP 15 CMMS 16 Work orders and CMMS 16 Inventory control and CMMS 17 Functions of CMMS 19 CMMS process flow 19 The maintenance processes 20 Stores Requisitioning, Stock Control and Purchasing 24 WARRANTY MANAGEMENT 25 What is Warranty? 25 STORES 27 What is a corporate store? 27 Stock classification 28 ABC 28 Disadvantage of ABC classification 29 XYZ 29 Criticality analysis 30 Consignment stock 32 STORES MODULES 32 REPORTING 34 Maintenance Reporting Requirements 35 OPEN APPLICATION INTERFACE 35 OPEN APPLICATION INTERFACE DIAGRAM 36 CUSTOMER MIGRATION 38 Computerized maintenance management or CMMS 39 Old methods provide limited benefits 46 Safety FACTORS Plans 49 ISO FACTOR 50 The Productivity Factor 51 The Cost Factor 52 7 Cost factors to CMMS Configurability 53 Areas of saving 54 Maintenance Efficiency 54 Increased Vision 54 Equipment uptime/...
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...specifications). He/she ensures the project is effectively resourced and manages relationships with a wide range of groups (including all project contributors). The Project Manager is also responsible for managing the work of consultants, allocating and utilising resources in an efficient manner and maintaining a co-operative, motivated and successful team. Responsibilities • • • • • • • • • • • • • • • • • • • • Managing and leading the project team. Recruiting project staff and consultants. Managing co-ordination of the partners and working groups engaged in project work. Detailed project planning and control including: Developing and maintaining a detailed project plan. Managing project deliverables in line with the project plan. Recording and managing project issues and escalating where necessary. Resolving cross-functional issues at project level. Managing project scope and change control and escalating issues where necessary. Monitoring project progress and performance. Providing status reports to the project sponsor. Managing project training within the defined budget. Liaises with, and updates progress to, project board/senior management. Managing project evaluation and dissemination activities. Managing consultancy input within the defined budget. Final approval of the design specification. Working closely with users to ensure the project meets business...
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...held under the control of the organization and used by its employees are detailed below. Shri Raji Philip Chairman-cum-Managing Director The Chairman and Managing Director is the Chief Executive of the Corporation and is responsible to the Board of Directors. He is responsible for all the activities of the Corporation including personnel, financial and commercial management, and corporate planning and project implementation. He is responsible for the effectiveness of the organization in the pursuit of the Company’s goals and objectives and in particular for the performance and supervision of the technical, administrative and day-to-day operations of the Company. The powers exercised by CMD are as per “Delegation of Powers” of CMD in vogue from time to time. Shri A K Bhatia Director (Operations) Director (Operations) is a member of Board of Directors and reports to Chairman and Managing Director. He assists the CMD in all technical matters, in procurement of providing support to the mills for efficient operations, forestry raw material and other major inputs, setting technical parameters and monitoring the operations against the set norms, closely inter-acting with the Chief Executives of the mills on all technical matters including innovation in achieving optimal capacity utilization, quality improvement equipment balancing , modernization, etc. The powers exercised by Director(Operations) are as per “Delegation of Powers” of Director(Operations) in vogue from...
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...PART Overview of Accounting Information Systems Chapter 1 The Information System: An Accountant’s Perspective 3 Introduction to Transaction Processing 31 Ethics, Fraud, and Internal Control 91 Chapter 2 I Chapter 3 1 CHAPTER The Information System: An Accountant’s Perspective nlike many other accounting subjects, such as intermediate accounting, accounting information systems (AIS) lacks a well-defined body of knowledge. Much controversy exists among college faculty as to what should and should not be covered in the AIS course. To some extent, however, the controversy is being resolved through legislation. The Sarbanes-Oxley Act (SOX) of 2002 established new corporate governance regulations and standards for public companies registered with the Securities and Exchange Commission (SEC). This wide-sweeping legislation impacts public companies, their management, and their auditors. Of particular importance to AIS students is the impact of SOX on internal control standards and related auditing procedures. Whereas SOX does not define the entire content of the AIS course, it does identify critical areas of study that need to be included for accountants. These topics and more are covered in the chapters of this text. The purpose of this chapter is to place the subject of AIS in perspective for accountants. Toward this end, the chapter is divided into three major sections, each dealing with a different aspect of information systems. The first section explores the...
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...| Risk & Control Assessment | | Control Matrix – Narratives - Summary | | Risk & Control Assessment | | Control Matrix – Narratives - Summary | Bob, Inc November 14, 2012 Authored by: Sara Colle, Aaron Hughes, Mohammed Kahn, Paul Koller Bob, Inc November 14, 2012 Authored by: Sara Colle, Aaron Hughes, Mohammed Kahn, Paul Koller interoffice memorandum to: Jim Reinhard, ceo from: group 1 subject: risk assessment report date: 11/14/2012 cc: Mr. Reinhard, We have completed our risk assessment as requested by management. The following report will take you through our completed risk matrix, narratives about the risks and controls, and provide a summary of our findings. The areas covered include: * BCP/Disaster Recovery * Backup and Recovery * Physical Security * Logical Security * Documentation and Policies & Procedures * Change and Patch Management * Computer Operations We hope that this assessment meets your requirements. Should you have any additional questions please feel free to contact anyone of the individuals below that assisted in the preparation of the report. Best Regards, Sara Colle, Aaron Hughes, Mohammed Kahn, Paul Koller Business Continuity Planning and Disaster Recovery 1. RISKS – Loss of customers, loss of profits, loss or reputation, loss of government approval to do business Hurricane Sandy recently paralyzed New York City, the financial capital of the world. This...
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...the data to the extent provided in the contract. This restriction does not limit the Government's right to use information contained in this data if it is obtained from another source without restriction. Table of Contents Government Property Management Plan Signature Page………………………………………... 4 Revision History………………………………………………………………………………….. 5 Government Property Management Plan…………………………………………………………. 6 1.0 Property Management..…………………………………………………………………… 6 1.1 Management and Applicability....………………………………………………………… 6 1.1.1 Distribution.……………………………...……………………………………………….. 6 1.1.2 Operations Manager (OM) Responsibilities..……..……………………………………… 6 1.1.3 OSAC COMMSS PSA/Property Custodian Responsibilities……..……………………… 7 1.1.4 Employee Responsibilities..……….……………………………………………………… 7 1.1.5 Meetings and Training.…………………………………………………………………… 7 1.2 Reporting of Loss, Damage, and Distribution of Property..……………………………… 7 1.2.1 Installation Accountable Government Property.………………………………………….. 8 1.2.2 Contractor Managed.……………………………………………………………………… 8 2.0 Acquisition………………………………………………………………………………... 8...
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...SOME OF THE IFMIS APPLICATION SOFTWARE SOLUTIONS Introduction The original version of this document has been developed by a consultant firm (CJSC Avicomp Services, Russia) as an annex to the System Design report prepared during the design of Public Financial Management System (PFMS) in Moldova for the Ministry of Finance (MoF) in December 2005. The purpose of this study was to better understand the capabilities of some of the application software (ASW) modules (commercial-off-the-shelf software packages) in order to assess the level of customization needed to meet the MoF technical requirements while implementing an integrated Financial Management Information System (IFMIS) in Moldova. This study shows that all ASW solutions can provide the desired core Treasury (budget execution) functions with minimal customization. Additional PFM functions can be supported through custom developed software and be integrated with these software packages to provide the full PFMS functionality. In 2006, the MoF kindly agreed to share this annex with other public sector organizations and related specialists for their internal use while designing or studying the PFM systems. This document is intended to present the functional modules of several available ASW solutions which were implemented in similar projects in Europe and Central Asia (ECA) region of the World Bank. A summary of PFMS functions vs modules of selected ASW is presented below: • • • FreeBalance eFinancials Oracle E-Business Suite...
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...Quality Assurance / Quality Control Plan for Continuous Emission Monitor Systems and Continuous Opacity Monitor Systems (CEMS/COMS) The following is a Quality Assurance / Quality Control (QA/QC) Plan for Continuous Emissions Monitoring Systems or CEMS. This QA/QC Plan meets the minimum requirements of the Indiana State Rule 326 IAC 3-5-4 Standard Operating Procedures and Chapter 20 of the Indiana Quality Assurance Manual. This example QA/QC Plan may be used as a guide for the construction of your CEMS QA/QC Plan. Please keep in mind that this example plan has the basic elements that comprise a good QA/QC Plan but, it may not cover all the areas that are specific to your plant's CEMS. Be sure to incorporate your specific operational knowledge, experience and applicable State and Federal requirements into the QA/QC Plan for your company. If you have any questions please call Jarrod Fisher at (317) 233-2723, fax at (317) 233-6865 or e-mail at jfisher@idem.in.gov. NOTE: BOLD , UNDERLINED, UPPER CASE ITALICS in this Plan's text is intended for areas in which company names, boiler numbers or other text can be inserted. Text which is bold, underlined lower case italics is intended for areas where additional text may be inserted into the Plan. Continuous Emission Monitoring Systems (CEMS) Quality Assurance/Quality Control Plan for COMPANY - PLANT UNIT - MONITOR(S) DATE ...
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...Essay Unilever has an immovable control experience, which is agreed and frequently reviewed by the Boards. This incorporates risk management, internal control procedures and operations control which are planned to provide rational, but not complete, security that assets are refreshed, the risks facing the business are being addressed and all information required to be released is reported to the Group's senior management, including where appropriate the Group Chief Executive and Chief Financial Officer, within the required timeframe. INTERNAL CONTROL AND PROCEDURES: Unilever control framework is supported through a code of Business Principles which set values of efficiency. It needs that senior manager's in each department controls the value of internal control because they are a key to huge risk factors. The Boards have individually all the responsibility for establishing procedure to check the effectiveness of internal control and reviewing and revaluating them their effectiveness. There is a day- to- day review of effectiveness of internal control system and Unilever monitor its risks with ongoing basis. OPERATIONS CONTROLS: Operations Controls is the control in which you make sure that operations activities are carried out as they were planned. Operations Controls include following controls: Financial Control Budget Control Inventory Control Maintenance Control Cost Control FINANCIAL CONTROL: Managers at Unilever put financial controls in order to trace performance...
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...list, this is expected to create a multi-billion dollar industry. The government is currently seeking for firms and corporations to work with in other to achieve is 2035 goals. According to the African economic outlook report, investment in energy is also top in the government’s agenda, road and other infrastructural development are also a priority. 2. Other Multinational consulting Firms. We are putting into place every mechanism to work with other multinational consulting firms. This is a very important target because, most of the multinationals look for opportunities to work with smaller local consultants for the obvious reasons of their knowledge of the business environment. Outsourcing services will constitute a big part of our operations for two reasons: * To gain experience and an insight of the industry * To build the confidence we need to expand in other African countries in the region 3. Micro Finance institutions and other Credit Union organizations From our research on the micro finance and credit union sector of Cameroon, we found out that this sector was...
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