...GENERAL AUDIT PROCEDURES AND DOCUMENTATION 1. When does the audit process begin?The audit process commences with the issuance of a Letter of Authority to a taxpayer who has been selected for audit. 2. What is a Letter of Authority? The Letter of Authority is an official document that empowers a Revenue Officer to examine and scrutinize a Taxpayer’s books of accounts and other accounting records, in order to determine the Taxpayer’s correct internal revenue tax liabilities. 3. Who issues the Letter of Authority? Letter of Authority, for audit/investigation of taxpayers under the jurisdiction of National Office, shall be issued and approved by the Commissioner of Internal Revenue, while, for taxpayers under the jurisdiction of Regional Offices, it shall be issued by the Regional Director. 4. When must a Letter of Authority be served? A Letter of Authority must be served to the concerned Taxpayer within thirty (30) days from its date of issuance, otherwise, it shall become null and void. The Taxpayer shall then have the right to refuse the service of this LA, unless the LA is revalidated. 5. How often can a Letter of Authority be revalidated? A Letter of Authority is revalidated through the issuance of a new LA. However, a Letter of Authority can be revalidated— Only once, for LAs issued in the Revenue Regional Offices or the Revenue District Offices; or Twice, in the case of LAs issued by the National Office. Any suspended LA(s) must be attached to the new LA issued (RMO...
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...For Official use only STANDARD CLAIM FORM General Claim Form PLEASE TYPE OR PRINT IN INK Mail or deliver Office of Financial Management No. original claim Risk Management Division General Administration Building, Room ….. …………………………………………………. …………………………………………………. Post Office Box ……………………………… …………………………………….., Malaysia Business Hours: Mon. - Fri. 8:00 a.m. - 5:00 p.m. Closed on weekends and official state holidays. CLAIMANT INFORMATION 1. Claimant's name: ____________________________________________________________ ________________________________ 2. Date of birth (mm/dd/yyyy) [ _ _ - _ _ -_ _ _ _] 3. Current residential address: ____________________________________________________________ _______________________ ____________________________________________________________ _______________________ ____________________________________________________________ _______________________ ____________________________________________________________ _______________________ 4. Mailing address (if different): ____________________________________________________________ _______________________ ____________________________________________________________ _______________________ ____________________________________________________________ _______________________ ____________________________________________________________ _______________________ 5. Residential address at the time of the incident (if different from current address): ...
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...Australian Education Regulation 2013 Select Legislative Instrument No. 195, 2013 I, Quentin Bryce AC CVO, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Australian Education Act 2013. Dated 25 July 2013 Quentin Bryce Governor-General By Her Excellency’s Command William Richard Shorten Minister for Education OPC50306 - A Federal Register of Legislative Instruments F2013L01476 Federal Register of Legislative Instruments F2013L01476 Contents Part 1—Preliminary Division 1—Preliminary 1 2 3 4 5 1 1 Name of regulation ............................................................................ 1 Commencement ................................................................................. 1 Authority ........................................................................................... 1 Definitions ......................................................................................... 1 Meanings of approved system arrangement and approved system authority ................................................................................. 4 6 6 Overseas students .............................................................................. 6 6 Levels of education that constitute primary education for schools other than special schools ..................................................... 6 Levels of education that constitute secondary education...
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...UNIT 6: ROOMS DIVISION OPERATIONS MANAGEMENT Get assignment help for this unit at assignmenthelpuk@yahoo.com LO1 Understand services provided by the rooms division in diverse contexts Accommodation services: roles and responsibilities; housekeeping; maintenance; working procedures; control mechanisms; decoration and furnishings; refurbishment; accommodation environment and occupancy; guest services and supplies; linen services and laundry; cleaning services; environmental issues; health, safety and security; documentation and records Front office services: roles and responsibilities; reception; advanced reservations; concierge; administration; working procedures; control mechanisms; interior design; first impressions; guest records; the guest cycle; occupancy rates and monitoring; selling and promotion; tariffs and discounting; billing; point of sale (POS); payment procedures; cash control and reconciliation; security Legal and statutory requirements: health and safety; hazardous substances; protective clothing; consumer law; price tariff and display; data protection; immigration (hotel records); diplomatic privileges Diverse contexts: hospitality businesses; at least three examples eg hotel, restaurant with rooms, university campus LO2 Understand the impact of contemporary management issues on the effective management and business performance in the front of house area Planning and managing: business/departmental plans; operations; procedures; POS management; security;...
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...The Philippine Educational System The Legal / Constitutional bases ✓ EDUCATIONAL DECREE OF 1863: The decree provided for the establishment of primary school for boys and girls in each town of the country. ✓ ACT NO. 74 OF 1901: Enacted into law by the Philippine Commission, the Act created the Department of Public Instruction, laid the foundations of the public school system in the Philippines, provided for the establishment of the Philippine Normal School in Manila and made English as the medium of instruction. (In 1949, the Philippine Normal School was made a teachers' college by virtue of RA 416 and, in 1991, it became a full-pledge university by virtue of RA 7168.) ✓ ACT NO. 1870 OF 1908: The law served as the legal basis for the creation of the University of the Philippines. ✓ VOCATIONAL ACT OF1927: Also known as Act No. 3377, the Vocational Act as amended by other acts laid the foundations of vocational education in public schools and made provisions for its support. ✓ EDUCATION ACT OF 1940: Also known as Commonwealth Act No. 586, the Education Act laid the foundations for the present six-year elementary course and made provisions for its support. ✓ REORGANIZATION ACT OF 1947: The Act placed public and private schools under the supervision and control of the Bureau of Public and Private Schools. ✓ REPUBLIC ACT 5250 OF 1966: The Act provided the legal basis for the implementation of a ten-year teacher...
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...annually review the procedures. [Minnesota Statutes, section 245A.66, subdivision 2] 1. Physical Plant. Identify specific risks to children based on an assessment of the physical plant where licensed services are provided. The assessment must include an evaluation of the required factors listed below in column 1. Write each identified risk in column 2; insert additional lines as needed. In column 3, write specific policies and procedures you have developed and implemented to minimize each risk, or in column 4, reference existing policies and procedures that minimize each risk. Physical plant Identified risks Policies and procedures Existing policies and factors developed and implemented to procedures that minimize required to be minimize the risks the risks assessed Condition and design of the facility Condition and design of the outdoor space Bathrooms Page 1 Minnesota Department of Human Services Division of Licensing Office of Inspector General November 2012 Physical plant factors required to be assessed Storage areas Identified risks Procedures developed and implemented to minimize the risks Existing policies and procedures that minimize the risks Accessibility of medications and cleaning products Areas that are difficult to supervise Page 2 Minnesota Department of Human Services Division of Licensing Office of Inspector General November 2012 2. Environment. Identify specific risks to...
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...AT1 Assessment Activity 1 1. Why is it necessary for business organisations to collect, file and maintain financial records? * Financial and other records are legally required to be kept for up to 7 years or more as a legal requirement * Collection, filing and maintaining of relevant financial information is pertinent to running a successful business * Records can help make financial decisions * Financial records can also show where there are gaps in budgets and financial plans * Can help in putting together contingency plans 2. What external information might be required in order to construct useful and useable plans for a team? How would you access this data and what reporting processes might external data be required for? Data / information required | Methods of accessing it | Competitors | Research, internet, public feedback | Demographic | ABS | Socio-economic demographic | ABS | Markets / trends | Research | Political / social data | Research | 3. Explain the procedures you might need to follow to access the financial data and plans necessary for efficient operation of a team/section/division. * Have a system of collation, filing and disseminating of financial information in place that is suitable for the organisational requirements * Access system weekly, monthly, quarterly, yearly dependant on the financial information 4. How do you determine whether the outcomes are reasonable, achievable, comprehensive...
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...Office of the New York State Comptroller Division of Local Government and School Accountability LOCAL GOVERNMENT M ANAGEMENT GUIDE Management’s Responsibility for Internal Controls Thomas P. DiNapoli State Comptroller For additional copies of this report contact: Division of Local Government and School Accountability 110 State Street, 12th floor Albany, New York 12236 Tel: (518) 474- 4037 Fax: (518) 486- 6479 or email us: localgov@osc.state.ny.us www.osc.state.ny.us October 2010 Table of Contents Who’s Responsible.............................................................................................................. 2 The Origin - Committee of Sponsoring Organizations ......................................................... 4 Integrated Internal Control Framework - The Big Picture ..................................................... 5 The Five Essential Elements of the Internal Control Framework ........................................... 6 Limitations of Internal Controls ..........................................................................................15 The Impact of Information Technology ...............................................................................16 The Role of Internal Auditors and Audit Committees ..........................................................17 Conclusion ....................................................................................................................... 20 Additional Resources...
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...Introduction “The key is not to eliminate risk; it is to measure it and manage it wisely” (Steiger, Strong, & Wilson, 2009). In the world of finance, the most difficult objective to achieve for individuals, corporations, and small businesses is the balance between financial risk and reward. This paper will look at both historical tools and avenues modern technology has adopted to create a balance for financial investors in the market today and how these tools are implemented in today’s businesses. Identifying opportunities and recognizing the risk associated with them is crucial to financial growth and success. Entities are continuing to find ways of leveraging risk by using different modeling tools to understand the source of risk, measure risk and transfer risk (Schwartz, 1996). Due to the expansion and growth of companies into new markets, risk has become an increasing concern for many businesses. It is clear through the recent market crash that more robust risk management tools must evolve with the changing investment practices that are taking place in today’s society. “The world’s financial markets have exploded with new products and new techniques such as derivatives and securitizations giving rise to huge new markets” (Epetimehin, 2012). If implemented strategically and used correctly, risk management tools can aid businesses in their journey of financial success and help them develop finely tuned investment planning and business strategies (Anonymous, 1983)...
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...confidential and protected, there is a legal and ethical responsibility binding health care organization to protect and to develop a plan within the organization to protect patients’ medical records. There is always a privacy concern when patients’ medical data information are not protected and secured during a natural disaster. In this paper natural disaster scenario case of a small town on Gulf Coast that was struck by a hurricane will be discuss, also management detailed plan for patients’ medical record privacy and security will be discussed. The implementation of management plan for staff training and code of conduct will be discussed. A disaster is an adverse event as a result of natural processes of the Earth. It can cause losses of life, property damage, and electronic damage. Examples of natural disaster are flood, volcanic eruption, earthquakes, tsunamis, and other geologic processes. Actions to take when patients ask for their records Patients health care records serves many purposes to patients, it provides patients with accurate summary of patient’s health, patients have legal right to demand for his or her medical records at any time, but in a situation when an unexpected natural disaster destroyed patient files, and patients are requesting for his or her medical records, the actions to take is to contact water, fire, damage storm restorative company, and data recovery via electronic will be considered .The damage restoration services must be performed...
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...content being taught is division and long division. For this lesson, it is expected that students have an understanding of multiplication, division, and 2-digit division. 4a. What student work will be collected to assess the effectiveness of your lesson? How will it be collected? The teacher will collect workbooks pages and reteach pages passed out during the lesson to evaluate the effectiveness of the lesson. The teacher will collect the pages by asking students to place their completed work into the math basics to be checked. 1b. Demonstrating Knowledge of Students: Characterize the class. How will you modify...
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...Risk Assessment Program Quality Assurance Plan This document has been approved by the East Tennessee Technology Park Technical Information Office for release to the public. Date: 11/20/97 ES/ER/TM-117/R1 Risk Assessment Program Quality Assurance Plan Date Issued—November 1997 Prepared by Environmental Management and Enrichment Facilities Risk Assessment Program Prepared for the U.S. Department of Energy Office of Environmental Management under budget and reporting code EW 20 LOCKHEED MARTIN ENERGY SYSTEMS, INC. managing the Environmental Management Activities at the East Tennessee Technology Park Oak Ridge Y-12 Plant Oak Ridge National Laboratory Paducah Gaseous Diffusion Plant Portsmouth Gaseous Diffusion Plant under contract DE-AC05-84OR21400 for the U.S. DEPARTMENT OF ENERGY APPROVALS Risk Assessment Program Quality Assurance Plan ES/ER/TM-117/R1 November 1997 [name] Sponsor, U.S. Department of Energy Date [name] U.S. Department of Energy Environmental Management Quality Assurance Program Manager Date [name] Environmental Management and Enrichment Facilities Quality Assurance Specialist Date [name] Environmental Management and Enrichment Facilities Risk Assessment Manager Date [name] Environmental Management and Enrichment Facilities Risk Assessment Program Quality Assurance Specialist Date PREFACE This Quality Assurance Plan (QAP) for the Environmental Management and Enrichment Facilities (EMEF) Risk Assessment Program...
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...accreditation status, Paula Vanderford, director of MDE's accreditation office, told board and commission members. Vanderford laid out findings from an investigative audit that ranged from an alleged rape on the high school campus that went unreported to insufficiencies in the district's special education department and a failure to keep sensitive student records confidential. (Royals, Clarion-Ledger) Just this statement alone speaks volumes of the disservice students of Tunica County have suffered. One of the many topics that should be discussed to help Tunica County just get a passing grade, math assessment and curriculum. In Grade 3 Math, instruction should focus on four critical areas: (1) developing understanding of multiplication and division and strategies for multiplication and division within 100; (2) developing understanding of fractions, especially unit fractions (fractions with a numerator of 1); (3) developing understanding of the structure of rectangular arrays and of area; and (4) describing and analyzing two-dimensional shapes. Tunica County third grade students scored slightly below average on a recent statewide assessment of reading readiness, with 79 percent achieving a passing score of 926 or above. More than 30 third graders will not promote to the fourth grade. This terrible and lack of effort at home and school. (Taylor, Brooks) In the elementary schools, they have IEPs for the challenged students. Tunica County is understaffed and overwhelmed. They had two...
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...ISO 9001 certification at NATA assessments Policy Circular 15 - Recognition of ISO 9001 certification at NATA assessments © Copyright National Association of Testing Authorities, Australia 2012 This publication is protected by copyright under the Commonwealth of Australia Copyright Act 1968. NATA’s accredited facilities or facilities seeking accreditation may use or copy this publication or print or email this publication internally for accreditation purposes. Individuals may store a copy of this publication for private non-commercial use or copy a reasonable portion of this publication in accordance with the fair dealing provisions in Part III Division 3 of the Copyright Act 1968. You must include this copyright notice in its complete form if you make a copy of this publication. Apart from these permitted uses, you must not modify, copy, reproduce, republish, frame, upload to a third party, store in a retrieval system, post, transmit or distribute this content in any way or any form or by any means without express written authority from NATA. May 2012 Page 2 of 3 Policy Circular 15 - Recognition of ISO 9001 certification at NATA assessments Recognition of ISO 9001 certification at NATA assessments NATA is frequently contacted, by both facilities operating within a management system certified to ISO 9001 and customers seeking technical services from accredited facilities, for guidance regarding the relevance of certification to the assessment of the management systems elements...
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...measure associated with an assignment, and must be performed as quickly as possible, as all the experiences are new on everyone’s mind. This kind of assessment is carried out following an assignment has been finished as well as an assessment is ready to be performed. This kind of evaluation demonstrates the advantages and disadvantages of the project, what accomplishments were achieved during the project, as well as the goals are evaluated to ascertain if they were all came to the conclusion successfully as scheduled. The two-day training session was targeted at boosting the technology skills of the workers that was a part of the recently incorporated, distributed program. This system was spanned across several distribution levels as well as across several divisions of the organization. In the post-mortem evaluation, mainly, the project administrator as well as the associates will be main individuals involved with the evaluation. The secondary people who might be engaged could be the secondary contributors, for example higher level administrators, the Finance controller, Chief Executive Officer, and, though not restricted to, the Human Resource administrator. In case anybody was involved in the assignment, as well as they are associated with the scope of the assignment, and therefore are part of the evaluation of the assignment assessment, they may be part of the assignment evaluation process. These people will meet to discuss as well as assess any mistakes or achievements which occurred...
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