Public Disclosure Authorized. Public Disclosure Authorized

Size: px
Start display at page:

Download "Public Disclosure Authorized. Public Disclosure Authorized"

Transcription

1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Skills and Jobs Project funded under Loan Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Financial Statements for the year ended December 31, 2017 and Independent Auditors Report Public Disclosure Authorized

2 CONTENTS Independent Auditors Report Financial statements Statement of receipts and disbursements of funds...1 Statement of comparison of budget and actual amounts Statement of disbursements by component Notes to the financial statements

3 TeA.: TOO "BDO Kazakhstan" CaKC: yii. ra6ynahma, 6 AtimTbr, Ka3aXCTaH A1 5H4E3 Tel: BDO Kazakhstan LLP Fax: Gabdullin Street Almaty, Kazakhstan Al 5H4E3 INDEPENDENT AUDITORS REPORT To the Management of the Skills and Jobs Project, financed under Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Opinion We have audited the financial statements of the Skills and Jobs Project (hereinafter "the Project") funded under Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development which comprise the statement of receipts and disbursements of funds for the year ended December 31, 2017, statement of comparison of budget and actual amounts for the year ended December 31, 2017, statement of disbursements by component for the year ended December 31, 2017, and a summary of significant accounting policies and other explanatory notes. In our opinion, the accompanying financial statements fairly present, in all material respects, the Projects receipts and disbursements for the year ended December 31, 2017 and the cash position as at December 31, 2017 in accordance with the International Public Sector Accounting Standard (IPSAS) Financial Reporting under the Cash Basis of Accounting published by the International Federation of Accountants (IFAC), as well as in accordance with the requirements of the International Bank for Reconstruction and Development. Basis for Opinion We have performed our audit in accordance with the International Standards on Auditing. Our responsibilities under those standards are described in the section Auditors Responsibility for the Audit of the Financial Statements herein. We are independent of the Project in accordance with the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants (IESBA Code) and with the ethical requirements that are relevant to our audit of the financial statements in Kazakhstan, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibility of the Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSAS Financial Reporting under the Cash Basis of Accounting published by the International Federation of Accountants (IFAC) and in accordance with the requirements of the International Bank for Reconstruction and Development, and for such internal control as management determines is necessary to enable preparation of the financial statements that are free from material misstatement, whether due to fraud or error. TOaapHutecrMo c orpaheh4"hoa OTBTCTBeHHDEob "BDO Kazakhstan", 3aperHctpHpoAHHOe B cootbeltbmh C 3amHo4AatenbcToM Pecny&ncm KazaxcTai. nimercf y4ac7hhom Me*AyHapoAiDor o6camrcha BOO International Limited, 6pwtaHcoro 06McTma C OTeTcrBeHNDmhio. OpaHMqeHHOA rapahthe; era Y4aCTHHNQ9, m PBIPeTCH 4aCTbo MeWrgyHapDAHOA CETH He3*0MCHMMX ROMnaHmA BDO. B0 Kazakhstan, a limited liability partnership, registered under the laws of the Republic of Kazakhstan, is a member of BDO international Limited, a UK company limited by guarantee, and forms part of the international BDO network of independent member firms.

4 INDEPENDENT AUDITORS REPORT (continued) In preparing the financial statements, management is responsible for assessing the Projects ability to continue as a going concern, disclosing as applicable, matters relating to going concern and using the going concern basis of accounting unless management either intends to liquidate the Project or to cease operations, or has no realistic alternatives but to do so. Those charged with governance are responsible for overseeing the Project financial reporting process. Auditors Responsibility for the Audit of the Financial Statements Our objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or errors and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the overall presentation of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: a Identify and assess the risks of material misstatement in the financial statements, whether due to fraud or errors; design and perform audit procedures responsive to those risks; and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than the detection risk of material misstatement due to errors, as fraud can involve collusion, forgery, intentional omissions, misrepresentations of information, or override of internal controls; * Obtain understanding of the internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Projects internal control; * Evaluate the appropriateness of accounting policies used, and the reasonableness of accounting estimates, and appropriateness of disclosures prepared by management; a Evaluate the overall presentation of the financial statements, its structure and content, including disclosures, we also evaluate whether the financial statements present the underlying transactions and events so as to ensure their fair presentation.

5 INDEPENDENT AUDITORS REPORT (continued) We communicate with those charged with managing the Project regarding, among other matters, the planned scope and timing of the audit and significant audit finding, including any significant deficiencies in internal control that we identify during our audit. BDO Kazakhstan LLP State License for Auditing Activities No issued by the Committee for Financial Control under the Ministry o Finance of the Republic of Kazakhstan on February 19, 2015 May 31, Gabdultin St. Almaty, Kazakhstan Audkiquajfication Certificate No. MO O, Assd by the Qualification Commission for Certification of Auditors of the Republic of Kazakhstan on October 10, 2017

6 у, г ^ м т on i г.r м р Г Q - N р - ь с t, е- 1ti М D г N [ У j М r r ^ р М +г- У i.+. sn Q 0 м е-- Т tr + гб т ; + - м ni м м " г ёб l П 0,...1 с ;_, fб j L г n-, w г м м гv гv м м г - + ecg s N ьл V fв n Й ` с 7 t Т N! ^ Т Т o ree.y с, Е й ` ^, +,.. ` N n- 7,.., У 0 г д У гд Е Q I, `F, д N г sп N еч j д, У м.р м $ +-+ й i N N 1 N N L t, ia. : с : н " гi р Е У J й Q N Q j aa Е N N N н д й т с^, :_.с Е ш NQ ш Гм O ]. t + й е++1 D N cv д - м D h1!0 й м м. г р,,, м н м м с i v- J 0 с. J у гб с Е с N$ 41 р с д р n 1 й м ^ n м w ы va A Е с ` ~ ror- с t э.с n. r at у -. _ у Е т н, ц. с, н н,:_ ;,. > w У "-. N er р м N е7 Q н У М р 0 г+1 м f*i N д J д J г N н г N N N ~ {L1 17 г п n н н G с т Z й гс г si - е й v, V1, г т = i ш 1 + г,-- й, J N Q i i C i й т с _ У м Ё ti р.+ W! с с й N Е у Z., г " Ё Е 1 й s г Q Е ш -^ `` O ы = Q р г0 t й t Ф fб L ai - + s у м ` W + + т J Е _,,. ^ с W л у с с v 1 к t д Ты г;;г# ен, р 4 i- 1б t й 01! р = V 1+ ts t К iд, Ф 1. W. Н_ fl, t, R с `.. л 4 г4 й W д д " к! " г. ` Н + N W г й й avc W й, ш м,._.с 1 10 f0 fg L r : г 41 Q L р V i+ + + i+ w г. г, сл Н v] L. W г r =X V D R ,1ai, ` V Z Н Н Н Н V р rt ;,w D J ya ннrt i` i лu +. l г

7 n. е е е е е е е е е Q; г ц - - гч У, ге ле е е е е е ле е ре i.dli р у + + М $г h л Т i:. Ë s. с..5,. 14 «+ р +.- I1 aq е е Е 2 д2 Е Le 2 с D т. Q j n ^ ю л.с т д ^ ^ т0 м.~л м м й м т.+ 1: 1 м : м м с т м t у т. м Q г. м м м F- r r т N т ` У + V с г т м с + n г г +- Ё й N н й.м г л Q й гм. j ; a i У м м I nni.^ н м м г т ; у I u 7r c _ L ~ с v ю с^ й w,с. л т с м у J м м н ~. еqt N т, ~ g Q7 в- г т L I I т, т D V в0 т j е лi л г v I 7 + р ^ м е" i Q i N г t в^ т в у i, ы j г с g$! рг + b 7 й `D ; гл $ S Q Qa N 1 " ]. t л t j u-i г. nt +.r i] т L G1 У. N f м ь N Z N Ф > ц N N N Й У й г р + ` J у л n.. o м.,р.с, _ с N г р г т _ N м л Qa л ^ т т N ^ т Ф G г. в 4 г с, р. v N. i.s. с Q7 т т. = Z Q Q Ё _ Е ы U А Gi ` д G д i^ Е ^, +.+ Li с - д П р й р, is т V t, ; г W L t Л = й ip +j у у г 4! А t* V.р W } W G с П q N ro =, W z с N с м д с й Q L Q с с. У, Н b Х +oro р г ё Ro +,. j ш. z r 7 Н Z г б с

8 е м i- i Е, м ь Cj Q + N б y j г4 v н Ё д i Q ц,! ё ^ г :, г 0 7 L У д е в i"- ` D f0 м д G! й r? - д у Lpd V1 i. ь + _ b N гg й р Q У 1.+ U i!1 У F.. Q ьь.. N D р р, G J L д у.с с д i гу м NQ гд у т Q? у У г + w r G! Г`1 р с с s д - w д `, г.с г ++ ". Q И л ш с с Е д г - L " Е t G1 n й гх r г n, г v Z н т!" w + +- N н =, г У - р. р ` 1 L + ь. Q1 f0 U : _ у, ё у ; У с г йм у ` t г рс ти N Q т ~ v id гсs w р н +-+ _ - i г Z р {г1v1q.. Q с г. г 0. v J = ц pq ". j? г! LL М д w з с.g i Ф W р Ё Е + Q,с L +., w b ro. р J й. с t,j- ч.+ t :SыКТы р F" д 4J jj г.,i1 Kf. рг = `:._!fr. 4 ` w } у + й L tj i Gкi -+к ч3. 4. ; р с. `, у Ф,,, *. v i й L.. = F- in уу J9. "7 г.,,-r.4j q %1НИ У ндl ; v z

9 ; r р. i I г е N К 1. N N l11 И 1 г г fy N Е ^ ia с ^ р м м г р GO М г М G O - у F i г г в- г г с г ia - р L N +- 7 N N с 0 i0. r. D Т Т г lл iл N ьv+ li w Т Т Гt 1Л N N i L N (V {V N N Г`1 ы i Е fy 6 m7sy 1 Ё р fl р +w. г д у j q - t 0 М L1 0~ ь0 L1 Lf1 3Л г + Е б г г N + N й Q г.- г r г 1 D Гf N Е г ; I N елч И г с v t V.- м г W + м ь г t г г г г I 1 w ы 1 р у И Q $ U с. n г $, Е й i й. м L ar N N N N - N oy R N t7 Х 3 N :р.р N N v i `- - т rp 0! г ^ г г N N м г. n с р = т ч й с, 1-. у ; ш у, г `г rz г ; ^ ` г ` v v :> h. с ш А. р Е у ai - n.ы+ " 1 roй с ш с ` }+ й,, ь"+ i рр, с б i д ш й Е ш ; w ob r ю $ ro у г ll W г с W. Н.,^ н ro oc,n ш г д с с п с м 4 гс й ш ` ` = ш + _ +, b ~ ш г й N м ^ й., риi Vxi N LL И W L1.. Z G.. : _ ш 7 F- i г

10 ,. ш. Е г, `" ` с b й r-.е ее г т._, 1- < т г `. Q с + j r N м 10 {, ^ Е ь w с р Е м Е. ы 0` Е й L Ëv v У, > N: л ш, г у У s at р L1. й _ v +J У R " г гм+1 5 `` 0 N ы b N у Т f-б N 1YV Q N Q б rtf. r У ^ J ^.= й с г, м,.с у д. г, Т ] i] 1б, w G) Q ^ > fl.с ;;.; J г 0 ^, Е м + г Е = Q ^. t N Ш > у m l}ty ar Q г i ч I * b.:.._ д р й Е. е -.,,г-t_,_. i:+ +. г 1 v+.. У. с ", `!--, L р. J _> w й л N i+ ш гв. м с z б 0 р L Q, д F г 0 й гс `i. aei ш д + v г U.r 1 Q z д _ q i il. >- " т ` с {/1 м L 1 с ш.i ci Ё Е Е у, с W й " с v с.. й_ ; O г+ w Е, J й : f.` М К;.a А, : р I г0 1j,, г 1 ok `Rл D9+,1 4J i^? %fr L1 i., 7 Х _ Yf, 0 LLI N ti п.. г ` + ij ` ".. Qi.. еу re у f И L Г, й й Li F iл sj Z = G, ь. л ` д` Fb - у.$уtu, ь.

11 Skills and Jobs Project financed under Loan Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS For the Year Ended December 31, GENERAL PROVISIONS Kazakhstan Business Environment Project activities are carried out in Kazakhstan. Accordingly, the Project is exposed to risks specific to economic and financial markets of Kazakhstan, whose economy shows specific features of an emerging economy. The legal, tax and regulatory frameworks continue to develop, but are subject to varying interpretations and frequent changes which together with other legal and financial impediments contribute to the challenges faced by entities operating in Kazakhstan. Nature of Operations Loan Agreement No KZ (hereinafter the "Agreement") between the Government of the Republic of Kazakhstan (hereinafter the "Government") and the International Bank for Reconstruction and Development ("IBRD") was signed on July 20, 2015 and ratified on 05 February 2016 (the "Project start date"). Under the Agreement, 1BRD issues a loan of 100,000,000 US dollars ("Loan") for the purposes of implementing the Skills and Jobs Project ("Project"). The Government shalt repay the principal amount and the percentage of the total principal amount of the loan in semi-annual instalments payable on each March 15 and September 15 starting from September 15, The closing date of financing is June 30, As per the approved budget for 2017, the Project receipts and disbursements financed out of the proceeds of the Loan and from co-financing of the external loan by the Government were estimated to amount to 3,653,138 US dollars and 1,351,150 US dollars, respectively (2016: 1,130,769 US dollars and 114,611 US dollars, respectively). The objectives of the Project are to improve employment outcomes and skills of target beneficiaries and to improve the relevance of technical and vocational education and training and higher education programs. The Project consists of the following parts: Part 1: Building the Foundation of a National Qualifications System Enhance the institutional capacity of the Borrower for improving the relevance of technical and vocational education and training, higher education, and in-service training, through the following: (a) (b) (c) Enhancement of occupational standards, including improvement of approval and updating processes thereof; Development and implementation of a framework to review and update the educationat and training standards and curricula for technical and vocational education and training and higher education; and Development of a roadmap for establishing an independent qualifications assessment and award system through the provision of technicat assistance for pitoting sector-specific skills testing and professional certification centers.

12 Skills and Jobs Project financed under Loan Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) Part 2: Enhancing Skills for Improved Employment Outcomes and Productivity Provide relevant workforce training to unemployed persons, unproductively self-employed persons, and employed persons in need of training, all identified and selected in accordance with the criteria set forth in the Project Operational Manual (hereinafter "POM"), through: (a) Improvement of public employment services for unemployed and unproductively self-employed people, through: i. the design and implementation of an action plan to improve and expand public employment services through the Employment Centers or Employment Units, based on an assessment of current capacity carried out in accordance with the POM; and ii. the improvement of the capacity of the Employment Centers and Employment Units to provide better advice to users through: (A) the introduction of a profiling tool; (B) the strengthening of the existing labor market information system of the Borrower to enhance the information available to staff of the Employment Centers and Employment Units; and (C) training of staff to adopt a more proactive approach to public employment service provision. (b) Improvement of the relevance of workforce training, through: i. the review of the regulatory framework concerning provision of workforce training provision; ii. the development of an inventory of workforce training providers; and iii. the assessment of the relevance of workforce training and, on the basis of such assessment, development of a list of pre-qualified workforce training providers eligible to provide Training under Part 2(c) below; and iv. the provision of the necessary support to selected workforce training providers to improve the relevance of training delivery, including Training under Part 2(c) below. (c) Establishment and implementation of a skills enhancement training program, consisting of the provision of Training to: (i) unemployed and unproductively self-employed persons; and (ii) currently employed in need of training, all pursuant to criteria set forth in the POM. Part 3: Project Management and Monitoring and Evaluation (a) (b) Support Project management, monitoring and evaluation activities and financing of Operating Costs; and Development and implementation of Project information and communication campaign, a feedback and resolution mechanism, and awards of excellence program, all pursuant to criteria set forth in the POM. 2. BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS These financial statements have been prepared in accordance with International Public Sector Accounting Standard (IPSAS) Financial Reporting under the Cash Basis of Accounting as published by the International Federation of Accountants, and in compliance with the requirements of the International Bank for Reconstruction and Development. 7

13 Skills and Jobs Project financed under Loan Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) 3. SIGNIFICANT ACCOUNTING POLICIES The accounting policies described below have been consistently applied in the reporting periods presented in these financial statements. Cash Method of Accounting Cash method of accounting recognizes transactions and events only when cash is received or paid under the Project. Presentation Currency These financial statements are presented in US dollars (hereinafter "US dollars"). Transactions in Foreign Currencies Payments from Projects special accounts are translated into the presentation currency at the exchange rates established by the National Bank of the Republic of Kazakhstan as at the date of reconversion. Direct payments from the IBRD are translated into US dollars at the exchange rates established by the National Bank of the Republic of Kazakhstan as at the payment dates. Co-financing proceeds from the Government of the Republic of Kazakhstan are translated into US dollars at the exchange rates established by the National Bank of the Republic of Kazakhstan as at the dates of payment. Exchange differences arising from translation of transactions denominated in other currencies into US dollars are reported as a net value from changes in exchange rates. Expenditure Categories The Agreement specifies the main categories of expenditures financed by the Loan, the amount for each category, as well as the percentage of expenditures to be financed in each category. According to the Agreement, there are the following categories of expenditures: * Goods, non-consulting services; * Consultants services; * Operating costs; and * Training under the Project. Cash Received According to the terms and conditions of the Agreement, the Government of the Republic of Kazakhstan shall pay interest and the principal amount of the loan. Those payments are recorded on the accounts of the Government and not reported in these financial statements. The date of payment of the last instalment on the Loan by the Government is 15 March Allocation of Expenditures Expenditures are allocated between the components in the statement of disbursements broken down by components based on the comparison of work description in the Agreement and work description in source documents. 4. CASH To carry out transactions under the Loan No KZ and to make payments to suppliers, the following accounts have been opened at the Committee of Treasury of the Ministry of Finance of the Republic of Kazakhstan, the city of Astana: * No. KZ10125USD in US dollars; ( ZO ) * No. KZ in KZT

14 Skills and Jobs Project financed under Loan Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) Cash balances as at December 31 and cash flows for the year ended December 31, 2017 are detailed below: In US dollars Balance as at January 1 6,482 - RECEIPTS Replenishment of account 1,723, ,200 EXPENDITURES 1,723, ,200 Expenditures under the Project 1,727, ,709 Net foreign exchange loss - 9 1,727, ,718 Balance at December 31 2,008 6,482 Including those denominated: In US dollars - 5,284 In Kazakhstani tenge 2,008 1, DIRECT PAYMENTS AND REPLENISHMENT OF THE ACCOUNT Direct payments under the Project are made by the IBRD directly to suppliers chosen pursuant to the terms of the Agreement. Direct payments to Suppliers and funds added by IBRD to the account under the Project for the year ended December 31, 2017 were made based on the following withdrawal applications: In US dollars No. of Withdrawal Direct Replenishment Total Application payments of the account ,000 55, ,000 33, ,000 53, ,000 51, ,000 40, ,000 79, ,000 75, ,000 70, ,267,000 1,267, , , , ,947 Total 536,050 1,723,000 2,259,050 9

15 Skills and Jobs Project financed under Loan Agreement No KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) Statement of Expenditures: US dollars Total Actual expenditures by categories No. of Value amount of (1) Goods, non-consulting Applic. date the services, consultants services, Total application Operating Costs and Training under the Project , , , , , , , , , , ,267, , , , , , ,947 Total 2,259, , , UNUSED PORTION OF THE LOAN As at December 31, 2017, the undrawn portion of the Loan from the IBRD totals 97,502,750 US dollars (2016: 99,761,800 US dollars). 7. DATE OF ISSUE These financial statements were approved for issue by the Vice-Minister of Labor and Social Protection of Population of the Republic of Kazakhstan and Director of the Department of Labor and Social Partnership of the Ministry of Labor and Social Protection of Population of the Republic of Kazakhstan and Acting Director of the Department of Employment and Labor Market Development of the Ministry of Labor and Social Protection of Population of the Republic of Kazakhstan on May 31,

16 Skills and Jobs Project financed under Loan Agreement No KZ between the Government of the RepubLic of Kazakhstan and the International Bank for Reconstruction and Development Appendix No. 1 Reconciliation between the data provided by Project Management Unit and World Bank payments data US dollars Application for withdrawal Date of withdrawal As per PMU As per WB Variance ,000 55, ,000 33, ,000 53, ,000 51, ,000 40, ,000 79, ,000 75, ,000 70, ,267,000 1,267, , , , ,947 Total 2,259,050 2,259,050 11

Public Disclosure Authorized. Public Disclosure Authorized

Public Disclosure Authorized. Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Small and Medium Enterprises Competitiveness Project funded under Loan Agreement o. 8477KZ between the Government

More information

MANAGEMENT LETTER. Implemented by. Prepared by: (igdem KAHVECi Treasury Controller

MANAGEMENT LETTER. Implemented by. Prepared by: (igdem KAHVECi Treasury Controller Public Disclosure Authorized REPUBLIC OF TURKEY PRIME MINISTRY Undersecretariat of Treasury MANAGEMENT LETTER Public Disclosure Authorized Public Disclosure Authorized On PUBLIC FINANCE MANAGEMENT REFORM

More information

IRRIGATION SYSTEM ENHANCEMENT PROJECT IBRD LOAN 8267-AM IMPLEMENTED BY WATER SECTOR PROJECTS IMPLEMENTATION UNIT STATE INSTITUTION

IRRIGATION SYSTEM ENHANCEMENT PROJECT IBRD LOAN 8267-AM IMPLEMENTED BY WATER SECTOR PROJECTS IMPLEMENTATION UNIT STATE INSTITUTION Public Disclosure Authorized IRRIGATION SYSTEM ENHANCEMENT PROJECT IBRD LOAN 8267-AM Public Disclosure Authorized IMPLEMENTED BY WATER SECTOR PROJECTS IMPLEMENTATION UNIT STATE INSTITUTION SPECIAL PURPOSE

More information

AUDIT OF THE FINANCIAL STATEMENT OF THE "EMERGENCY NATIONAL POVERTY TARGETING PROGRAM (PROJECT)" ENPTP

AUDIT OF THE FINANCIAL STATEMENT OF THE EMERGENCY NATIONAL POVERTY TARGETING PROGRAM (PROJECT) ENPTP Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized AUDIT OF THE FIACIAL STATEMET OF THE "EMERGECY ATIOAL POVERTY TARGETIG PROGRAM (PROJECT)" EPTP COUCIL OF MIISTERS

More information

National Women Commission

National Women Commission Public Disclosure Authorized National Women Commission Public Disclosure Authorized Ref No Ok(vf - _ The World Bank Nepal Country Office Yak and Yet Hotel Complex Durbar Marg Kathmandu Date: 16 March 2018

More information

INDEPENDENT AUDITORIS REPORT. in the procedures

INDEPENDENT AUDITORIS REPORT. in the procedures Public Disclosure Authorized Re No 2074/75 N e r Al' Nepal Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized The Secreraly Minisy of finan)ce Singh Durbia Kcahnondu

More information

R E N E W A B L E E N E R G Y D E V E L O P M E N T I N K A Z A K H S T A N MINISTRY OF ENERGY OF THE REPUBLIC OF KAZAKHSTAN

R E N E W A B L E E N E R G Y D E V E L O P M E N T I N K A Z A K H S T A N MINISTRY OF ENERGY OF THE REPUBLIC OF KAZAKHSTAN R E N E W A B L E E N E R G Y D E V E L O P M E N T I N K A Z A K H S T A N MINISTRY OF ENERGY OF THE REPUBLIC OF KAZAKHSTAN KAZAKHSTAN 18 2.7 $133.6 $7510.08 Mln. Mln. km 2 Bln. People 9 th biggest country

More information

tion Centre REDDnipie 16b banflea, f N ZGI3l-. #&Irf~t~ 4 tphne: Public Disclosure Authorized

tion Centre REDDnipie 16b banflea, f N ZGI3l-. #&Irf~t~ 4 tphne: Public Disclosure Authorized Public Disclosure Authorized REDDnipie tion Centre f N ZGI3l. #&Irf~t~ 4 tphne: 423916 16b banflea, 4215261 Public Disclosure Authorized Date : 16 april, 2013 The World Bank Country Office Hotel Yak and

More information

JOINT-STOCK COMPANY GIDROPRIVOD. RADIAL PISTON PUMPS OF VARIABLE DISPLACEMENT type 50 НРР

JOINT-STOCK COMPANY GIDROPRIVOD. RADIAL PISTON PUMPS OF VARIABLE DISPLACEMENT type 50 НРР JOINT-STOCK COMPANY GIDROPRIVOD RADIAL PISTON PUMPS OF VARIABLE DISPLACEMENT type 50 НРР Item purpose Radial piston pumps of variable displacement of the type 50НРР with adjustable delivery and constant

More information

«, 68, 55, 23. (, -, ).,,.,,. (workcamps).,. :.. 2

«, 68, 55, 23. (, -, ).,,.,,. (workcamps).,. :.. 2 ,.. 2017. 49.03.03. -,......,..... 2017 «, 68, 55, 23. (, -, ).,,.,,. (workcamps).,. :.. 2 ......4 1..6 1. 1...6 1. 2...9 1.3...14 2...20 2.1.........20 3. 22 3.1...22 3.2...34 3.3,.41.....44..... 48 A

More information

uninsta un in sta 9 weights & italics 5 numeral variations Full Cyrillic alphabet

uninsta un in sta 9 weights & italics 5 numeral variations Full Cyrillic alphabet un in sta 9 weights & italics 5 numeral variations Full Cyrillic alphabet contemporary geometric web normal versitile universal adaptable neutral systematic consistant print humanist homogeneous unique

More information

NON-PROFIT ORGANIZATION CHARITY FUND

NON-PROFIT ORGANIZATION CHARITY FUND NON-PROFIT ORGANIZATION CHARITY FUND ONLY RELIABLE STRATEGIC DEVELOPMENT and REAL INNOVATIONS are CAPABLE To DEVELOP ECONOMY of ALL COUNTRIES of the WORLD, to LEAD THEM TO PROSPERITY, And to MAKE the WORLD

More information

Town Development Fund

Town Development Fund Publc Dsclosure Authorzed Publc Dsclosure Authorzed Town Development Fund Ref No. 7 { I 7S; GPO, Box: 5144 New Baneshwor, Kathmandu Ph: 4493866. 4464874, 4465651 Fax: 977-1-4471227 26 March 2018 To, Task

More information

Infusion Pump CODAN ARGUS 717 / 718 V - Release Notes. Firmware V

Infusion Pump CODAN ARGUS 717 / 718 V - Release Notes. Firmware V Infusion Pump CODAN ARGUS 717 / 718 V - Release Notes Firmware V5.06.20165 Version Firmware V.5.06.20165 Release Date 28-May-2014 Update Type Optional Recommended Required (Field Safety Notice 1/2014 and

More information

Operating Manual version 1.2

Operating Manual version 1.2 VEHICLE TEMPERATURE AND HUMIDITY RECORDER Operating Manual version 1.2 Sp. z o.o. 41-250 Czeladź ul. Wojkowicka 21 tel. +48 32 763 77 77 fax. +48 32 763 75 94 www.mikster.pl mikster@mikster.pl Table of

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs require IFAC Members and

More information

Government Resolution No of February 15, Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security

Government Resolution No of February 15, Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security Government Resolution No. 2443 of February 15, 2015 33 rd Government of Israel Benjamin Netanyahu Resolution: Advancing National Regulation and Governmental Leadership in Cyber Security It is hereby resolved:

More information

OFFER VALID FROM R. 15 COLORS TEXT DISPLAYS SERIES RGB12-K SERIES RGB16-K SERIES RGB20-K SERIES RGB25-K SERIES RGB30-K

OFFER VALID FROM R. 15 COLORS TEXT DISPLAYS SERIES RGB12-K SERIES RGB16-K SERIES RGB20-K SERIES RGB25-K SERIES RGB30-K OFFER VALID FROM 1.11.2016R. 15 COLORS TEXT DISPLAYS SERIES RGB12-K SERIES RGB16-K SERIES RGB20-K SERIES RGB25-K SERIES RGB30-K RGB Technology RGB Technology Ltd. is a Polish market-leading manufacturer

More information

Myriad Pro Light. Lining proportional. Latin capitals. Alphabetic. Oldstyle tabular. Oldstyle proportional. Superscript ⁰ ¹ ² ³ ⁴ ⁵ ⁶ ⁷ ⁸ ⁹,.

Myriad Pro Light. Lining proportional. Latin capitals. Alphabetic. Oldstyle tabular. Oldstyle proportional. Superscript ⁰ ¹ ² ³ ⁴ ⁵ ⁶ ⁷ ⁸ ⁹,. Myriad Pro Light Latin capitals A B C D E F G H I J K L M N O P Q R S T U V W X Y Z & Æ Ł Ø Œ Þ Ð Á Â Ä À Å Ã Ç É Ê Ë È Í Î Ï Ì İ Ñ Ó Ô Ö Ò Õ Š Ú Û Ü Ù Ý Ÿ Ž Ă Ā Ą Ć Č Ď Đ Ě Ė Ē Ę Ğ Ģ Ī Į Ķ Ĺ Ľ Ļ Ń Ň Ņ

More information

REPORT OF THE INDEPENDENT ACCOUNTANT

REPORT OF THE INDEPENDENT ACCOUNTANT Tel: 314-889-1100 Fax: 314-889-1101 www.bdo.com 101 South Hanley Road, Suite 800 St. Louis, MO 63105 REPORT OF THE INDEPENDENT ACCOUNTANT To the Management of CertiPath, Inc.: We have examined CertiPath,

More information

4WCE * 5 * : GEO. Air Products and Chemicals, Inc., 2009

4WCE * 5 * : GEO. Air Products and Chemicals, Inc., 2009 ХН Ч АН А 4WCE-600700* 5 9 2015. 1 93 : * : 600.700 600.730 1. 2 2. 2 3. 2 4. 3 5. 5 6. 7 7.,,, 8 8. 9 9., 10 10. 12 11., 13 12. 14 13. 16 14. 16 15. 17 16. 17 17., 18 18. 21 19., 24 20., 25 21., 26 22.

More information

( ' ' (6-6 (6/%& A ' (6 -& (6 - & & (& %& (6-6 (6 $&&&

( ' ' (6-6 (6/%& A ' (6 -& (6 - & & (& %& (6-6 (6 $&&& #$#% &' & ( ' ' @& (6/%& A ' (6 -& (6 - & & (& %& " ) >? + &'0&8' (6 $&&&! = ( ' ' & '& &5 % & &67( 5 / 8(0 2 -& 9% + ::;'( 0 (..0 )*'+++, -./&, /. */ / 0' & /' 1. 2-&3& ' 4 Crowe Horwath New Zealand Audit

More information

INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT AUDIT REPORT AUDIT OF THE INTERNATIONAL BANK GRANT RECIPIENT

INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT AUDIT REPORT AUDIT OF THE INTERNATIONAL BANK GRANT RECIPIENT Public Disclosure Authorized Audit of the World Bank grant recipient Management and Protection of Key Biodiversity Areas in Belize Project INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT AUDIT REPORT

More information

Error! No text of specified style in document.

Error! No text of specified style in document. Error! No text of specified style in document. Error! Use the Home tab to apply Section title to the text that you want to appear here. CFD Independent Auditor Report on CFD Allocation Round 2 4 September

More information

KbdKaz 500 layout tables

KbdKaz 500 layout tables a ao a ao a o o o o o a a oo A o a a o a a oa ao oo A o a a o oa ao A a o a oa oa ao o a a a a o a A a a A ˆ a a A ˇ ao a a A a a A o Ao a a A Ao a o a a A ao a o a a A α a A a a a A o o a a A A a a A

More information

International Standard on Auditing (UK) 505

International Standard on Auditing (UK) 505 Standard Audit and Assurance Financial Reporting Council July 2017 International Standard on Auditing (UK) 505 External Confi rmations The FRC s mission is to promote transparency and integrity in business.

More information

International Standard on Auditing (Ireland) 505 External Confirmations

International Standard on Auditing (Ireland) 505 External Confirmations International Standard on Auditing (Ireland) 505 External Confirmations MISSION To contribute to Ireland having a strong regulatory environment in which to do business by supervising and promoting high

More information

Independent Accountant s Report

Independent Accountant s Report Tel: 314-889-1100 Fax: 314-889-1101 www.bdo.com 101 South Hanley Road, Suite 800 St. Louis, MO 63105 Independent Accountant s Report To the Management of Visa U.S.A. Inc. ( Visa ): We have examined Visa

More information

INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS CONTENTS

INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS CONTENTS INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of

More information

THE MATHEMATICAL MODEL OF AN OPERATOR IN A HUMAN MACHINE SYSTEMS. PROBLEMS AND SOLUTIONS

THE MATHEMATICAL MODEL OF AN OPERATOR IN A HUMAN MACHINE SYSTEMS. PROBLEMS AND SOLUTIONS 50 І н ф о р м а ц і й н і с и с т е м и, м е х а н і к а т а к е р у в а н н я UDC 621.396 A. Kopyt THE MATHEMATICAL MODEL OF AN OPERATOR IN A HUMAN MACHINE SYSTEMS. PROBLEMS AND SOLUTIONS That s why

More information

Action Plan developed by Ordre des Comptables Professionnels Agréés d Haïti (OCPAH) BACKGROUND NOTE ON ACTION PLANS

Action Plan developed by Ordre des Comptables Professionnels Agréés d Haïti (OCPAH) BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

OFFER VALID FROM R. TEXT DISPLAYS SERIES A SERIES D SERIES K SERIES M

OFFER VALID FROM R. TEXT DISPLAYS SERIES A SERIES D SERIES K SERIES M OFFER VALID FROM 01.01.2016R. TEXT DISPLAYS SERIES A SERIES D SERIES K SERIES M SERIES M RGB Technology RGB Technology Ltd. is a Polish market-leading manufacturer of displays in LED technology. The company

More information

The Institute of Certified Accountants of Montenegro. RADUNOVIC VESNA, Certified auditor Member of the Board of Directors

The Institute of Certified Accountants of Montenegro. RADUNOVIC VESNA, Certified auditor Member of the Board of Directors The Institute of Certified Accountants of Montenegro RADUNOVIC VESNA, Certified auditor Member of the Board of Directors The establishment of the Institute Accounting reform Disagreements within the then

More information

Article II - Standards Section V - Continuing Education Requirements

Article II - Standards Section V - Continuing Education Requirements Article II - Standards Section V - Continuing Education Requirements 2.5.1 CONTINUING PROFESSIONAL EDUCATION Internal auditors are responsible for maintaining their knowledge and skills. They should update

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

Within our recommendations for editorial changes, additions are noted in bold underline and deletions in strike-through.

Within our recommendations for editorial changes, additions are noted in bold underline and deletions in strike-through. 1633 Broadway New York, NY 10019-6754 Mr. Jim Sylph Executive Director, Professional Standards International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, NY 10017 Dear Mr. Sylph: We

More information

Chapter 4 EDGE Approval Protocol for Auditors Version 3.0 June 2017

Chapter 4 EDGE Approval Protocol for Auditors Version 3.0 June 2017 Chapter 4 EDGE Approval Protocol for Auditors Version 3.0 June 2017 Copyright 2017 International Finance Corporation. All rights reserved. The material in this publication is copyrighted by International

More information

Action Plan Developed by The Iranian Institute of Certified Accountants (IICA) BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by The Iranian Institute of Certified Accountants (IICA) BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaire.

More information

ACCA Diploma in. Starting this January! International Financial Reporting (DipIFR)

ACCA Diploma in. Starting this January! International Financial Reporting (DipIFR) ACCA Diploma in International Financial Reporting (DipIFR) Starting this January! Suite 4, Level 1, Tower Business Centre, Tower street, Swatar, BKR4013 +356 21 314 896 info@aimacademy.com.mt Overview

More information

Period from October 1, 2013 to September 30, 2014

Period from October 1, 2013 to September 30, 2014 Assurance Report on Controls Placed in Operation and Tests of Operating Effectiveness ISAE 3402 Type 2 Period from October 1, 2013 to September 30, 2014 Frankfurt/Main Table of Contents SECTION I Independent

More information

SUBJECT: PRESTO operating agreement renewal update. Committee of the Whole. Transit Department. Recommendation: Purpose: Page 1 of Report TR-01-17

SUBJECT: PRESTO operating agreement renewal update. Committee of the Whole. Transit Department. Recommendation: Purpose: Page 1 of Report TR-01-17 Page 1 of Report TR-01-17 SUBJECT: PRESTO operating agreement renewal update TO: FROM: Committee of the Whole Transit Department Report Number: TR-01-17 Wards Affected: All File Numbers: 465-12, 770-11

More information

KENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT)

KENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT) KENYA SCHOOL OF GOVERNMENT EMPLOYMENT OPORTUNITY (EXTERNAL ADVERTISEMENT) 1. DIRECTOR, LEARNING & DEVELOPMENT - LOWER KABETE Reporting to the Director General, Campus Directors will be responsible for

More information

Training courses held by the Kazakh and foreign experts for financial system specialists in 2011 in the Republic of Kazakhstan

Training courses held by the Kazakh and foreign experts for financial system specialists in 2011 in the Republic of Kazakhstan Training courses held by the Kazakh and foreign experts for financial system specialists in 2011 in the Republic of Kazakhstan EXPERTS IMF, World Bank, CIPFA, Oracle University, PriceWaterhouseCoopers

More information

Request for Qualifications for Audit Services March 25, 2015

Request for Qualifications for Audit Services March 25, 2015 Request for Qualifications for Audit Services March 25, 2015 I. GENERAL INFORMATION A. Purpose This Request for Qualifications (RFQ) is to solicit a CPA firm with which to contract for a financial and

More information

Audit Considerations Relating to an Entity Using a Service Organization

Audit Considerations Relating to an Entity Using a Service Organization An Entity Using a Service Organization 355 AU-C Section 402 Audit Considerations Relating to an Entity Using a Service Organization Source: SAS No. 122; SAS No. 128; SAS No. 130. Effective for audits of

More information

EXTERNAL CONFIRMATIONS SRI LANKA AUDITING STANDARD 505 EXTERNAL CONFIRMATIONS

EXTERNAL CONFIRMATIONS SRI LANKA AUDITING STANDARD 505 EXTERNAL CONFIRMATIONS SRI LANKA STANDARD 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after 01 January 2014) CONTENTS Paragraph Introduction Scope of this SLAuS... 1 External

More information

The date when this policy is posted to the online Company Policy Manual and communicated to all business lines: December 14, 2012

The date when this policy is posted to the online Company Policy Manual and communicated to all business lines: December 14, 2012 GENERAL POLICIES DATE: CP-134 RETENTION OF RECORDS The date when this policy is posted to the online Company Policy Manual and communicated to all business lines: December 14, 2012 SUPERSEDES POLICY DATED:

More information

FEE Qualification and Market Access Working Party

FEE Qualification and Market Access Working Party FEE Qualification and Market Access Working Party Structure and Organisation of the Accountancy Profession Key features Slovak Republic Status: March 2012 Contact persons: Alzbeta Skulova, SKAU Executive

More information

LIST OF SUBSTANTIVE CHANGES AND ADDITIONS. PPC's Guide to Audits of Local Governments. Thirty first Edition (February 2016)

LIST OF SUBSTANTIVE CHANGES AND ADDITIONS. PPC's Guide to Audits of Local Governments. Thirty first Edition (February 2016) Route To: Partners Managers Staff File LIST OF SUBSTANTIVE CHANGES AND ADDITIONS PPC's Guide to Audits of Local Governments Thirty first Edition (February 2016) Highlights of This Edition The following

More information

Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants

Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants IFAC Policy Statement December 2008 Policy for Translating and Reproducing Standards Issued by the International Federation of Accountants The IFAC Mission To serve the public interest, the International

More information

9 March Assessment Policy for Qualifications and Part Qualifications on the Occupational Qualifications Sub-Framework (OQSF)

9 March Assessment Policy for Qualifications and Part Qualifications on the Occupational Qualifications Sub-Framework (OQSF) 9 March 2016 Assessment Policy for Qualifications and Part Qualifications on the Occupational Qualifications Sub-Framework (OQSF) Document name: Assessment Policy for Qualifications and Part qualifications

More information

Exam Questions IIA-CGAP

Exam Questions IIA-CGAP Exam Questions IIA-CGAP Certified Government Auditing Professional https://www.2passeasy.com/dumps/iia-cgap/ 1. Help define the role and responsibilities of auditors to internal and external entities.

More information

ISACA Cincinnati Chapter March Meeting

ISACA Cincinnati Chapter March Meeting ISACA Cincinnati Chapter March Meeting Recent and Proposed Changes to SOC Reports Impacting Service and User Organizations. March 3, 2015 Presenters: Sayontan Basu-Mallick Lori Johnson Agenda SOCR Overview

More information

А. Љто нќша кђшка That s our cat

А. Љто нќша кђшка That s our cat Dialogues: A: That s our cat Б: That's a tree! Grammar: Frozen іто constructions Word order in Russian (Introduction) Spelling/Sounds: The Russian alphabet Диалђги Dialogues А. Љто нќша кђшка That s our

More information

NASD NOTICE TO MEMBERS 97-58

NASD NOTICE TO MEMBERS 97-58 NASD NOTICE TO MEMBERS 97-58 NASD Regulation Requests Comment On Proposed Interpretive Material 1031 Regarding Cold Calling Activity; Comment Period Expires October 31, 1997 Suggested Routing Senior Management

More information

SAS 70 SOC 1 SOC 2 SOC 3. Type 1 Type 2

SAS 70 SOC 1 SOC 2 SOC 3. Type 1 Type 2 SAAABA Changes in Reports on Service Organization Controls April 18, 2012 Changes in Reports on Service Organization Controls (formerly SAS 70) April 18, 2012 Duane M. Reyhl, CPA Andrews Hooper Pavlik

More information

Module I. Unit 5. д е far ед е - near д м - next to. - е у ед е? railway station

Module I. Unit 5. д е far ед е - near д м - next to. - е у ед е? railway station Module I 1 Unit 5 А:What services does the hotel offer? Polite questions and answers. Adverbs of place В: Entertainment and leisure For beginners 0 А1 5.1. Гд? Where? - д? - Н д м. 1. Answer the following

More information

OFFICIAL DOCUMENTS. Excellency: Re: IDA Financing No PK (TDPs Emergency Recovery Project) Additional Instructions: Disbursement

OFFICIAL DOCUMENTS. Excellency: Re: IDA Financing No PK (TDPs Emergency Recovery Project) Additional Instructions: Disbursement Public Disclosure Authorized OFFICIAL DOCUMENTS - The World Bank 1818 H Street N.W. (202) 473-1000 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT Washington, D.C. 20433 Cable Address: INTBAFRAD

More information

IIA EXAM - IIA-CGAP. Certified Government Auditing Professional. Buy Full Product.

IIA EXAM - IIA-CGAP. Certified Government Auditing Professional. Buy Full Product. IIA EXAM - IIA-CGAP Certified Government Auditing Professional Buy Full Product http://www.examskey.com/iia-cgap.html Examskey IIA IIA-CGAP exam demo product is here for you to test the quality of the

More information

Institute of Certified Public Accountants of Uganda STUDENTS BROCHURE

Institute of Certified Public Accountants of Uganda STUDENTS BROCHURE Promoting Professionalism in Accountancy Institute of Certified Public Accountants of Uganda STUDENTS BROCHURE 1.0 BACKGROUND INFORMATION 1.1 Institute s Profile The Institute of Certified Public Accountants

More information

July 1, H.E. Nguyen VAn GiAu Governor State Bank of Vietnam 49 Lf ThAi T8 HAN6i Socialist Republic of Vietnam. Excellency:

July 1, H.E. Nguyen VAn GiAu Governor State Bank of Vietnam 49 Lf ThAi T8 HAN6i Socialist Republic of Vietnam. Excellency: CONFORMED COPY The World Bank 1818 H Street N.W. (202) 473-1000 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT Washington, D.C. 20433 Cable Address: INTBAFRAD INTERNATIONAL DEVELOPMENT ASSOCIATION

More information

Application Guideline for BOP/Volume Zone Business Support Coordinator UZBEKISTAN in FY 2015

Application Guideline for BOP/Volume Zone Business Support Coordinator UZBEKISTAN in FY 2015 Application Guideline for BOP/Volume Zone Business Support Coordinator UZBEKISTAN in FY 2015 April 7, 2015 Manabu Shimoyashiro President Director JETRO Tashkent The Japan External Trade Organization, JETRO

More information

Action Plan Developed by. Institute of Certified Public Accountants of Uganda BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by. Institute of Certified Public Accountants of Uganda BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance

Hong Kong Institute of Certified Public Accountants Practising Certificate (PC) Business Assurance Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance Examinable Auditing Standards December 2017 Session and June 2018 session This document contains the

More information

THE CARTER CENTER, INC. Supporting Psychosocial Health and Resilience in Liberia Project from the International Development Association (World Bank)

THE CARTER CENTER, INC. Supporting Psychosocial Health and Resilience in Liberia Project from the International Development Association (World Bank) Supporting Psychosocial Health and Resilience in Liberia Project Statements of Revenue and Expenses Years Ended June 30, 2017 and 2016 (With Independent Auditors Report Thereon) KPMG LLP Suite 2000 303

More information

Action Plan Developed by Mauritius Institute of Professional Accountants (MIPA) BACKGROUND NOTE ON ACTION PLANS

Action Plan Developed by Mauritius Institute of Professional Accountants (MIPA) BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS SMO Action Plans are developed by IFAC Members and Associates to demonstrate fulfillment of IFAC Statements of Membership Obligations (SMOs). SMOs require IFAC Members and

More information

, «Ruby»..,

, «Ruby».., ,.. 2018 44.03.01 44.03.01.09 «Ruby»..,..... 2018 ... 3 1.... 5 1.1.... 5 1.2.,... 21 1.3. Ruby... 30 e 1... 34 2. - «Ruby»... 37 2.1. «Ruby»,... 37 2.2. «Ruby»... 50 2.3. «Ruby»... 63 2... 67... 68...

More information

19 March Assessment Policy for Qualifications and Part Qualifications on the Occupational Qualifications Sub-Framework (OQSF)

19 March Assessment Policy for Qualifications and Part Qualifications on the Occupational Qualifications Sub-Framework (OQSF) 19 March 2014 Assessment Policy for Qualifications and Part Qualifications on the Occupational Qualifications Sub-Framework (OQSF) Table of Contents List of Acronyms... 3 Glossary of terms... 4 1. Preamble...

More information

ADVANCED AUDIT AND ASSURANCE

ADVANCED AUDIT AND ASSURANCE ADVANCED AUDIT AND ASSURANCE CPA PROGRAM SUBJECT OUTLINE The Advanced Audit and Assurance subject provides a body of knowledge for you to understand the nature and diversity of audit and assurance engagements.

More information

The HIPAA Security & Privacy Rule How Municipalities Can Prepare for Compliance

The HIPAA Security & Privacy Rule How Municipalities Can Prepare for Compliance The HIPAA Security & Privacy Rule How Municipalities Can Prepare for Compliance Russell L. Jones Partner Health Sciences Sector Deloitte & Touche LLP Security & Privacy IMLA 2013 Annual Conference San

More information

ц э ц эр е э вс свэ эч эр э эвэ эч цэ е рээ рэмц э ч чс э э е е е э е ц е р э л в э э у эр це э в эр э е р э э э в э ес у ч р Б эш сэ э в р э ешшв р э

ц э ц эр е э вс свэ эч эр э эвэ эч цэ е рээ рэмц э ч чс э э е е е э е ц е р э л в э э у эр це э в эр э е р э э э в э ес у ч р Б эш сэ э в р э ешшв р э з Г Те З р х З л ш рре рре Р е Ьу е е с с ррд З р е с е Ье Р е с е Ье А в ё ё яэ Ё АМ ес е е с М е Амв ес ес с е ес В З ес с е р е Ьу с е Р е е е р ф р с е р е ес с е Ое д Г с с е с ц э ц эр е э вс свэ

More information

DOCUMET. February 7, H.E. Veaceslav Negruta Minister of Finance Ministry of Finance Cosmonautilor Street, Chisinau Republic of Moldova

DOCUMET. February 7, H.E. Veaceslav Negruta Minister of Finance Ministry of Finance Cosmonautilor Street, Chisinau Republic of Moldova Public Disclosure Authorized DOCUMET The World Bank 1818 H Street N.W. (202) 473-1000 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT Washington, D.C. 20433 Cable Address: INTBAFRAD INTERNATIONAL

More information

Oregon Board of Accountancy

Oregon Board of Accountancy Oregon Board of Accountancy WHAT YOU NEED TO KNOW Contact Information Martin Pittioni Executive Director martin.w.pittioni@oregon.gov (503)378-2280 Licensing Department: Kimberly Fast Licensing Manager

More information

Prof.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department

Prof.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department Prof.Dr. Sotiraq Dhamo Doc. Julian Naqellari The University of Tirana Accounting Department 1. Key stakeholders in A&A Education 2. Current Third Level Qualification: University of Tirana (as an example)

More information

C22: SAS 70 Practices and Developments Todd Bishop, PricewaterhouseCoopers

C22: SAS 70 Practices and Developments Todd Bishop, PricewaterhouseCoopers C22: SAS 70 Practices and Developments Todd Bishop, PricewaterhouseCoopers SAS No. 70 Practices & Developments Todd Bishop Director, Risk Assurance Services, PricewaterhouseCoopers Agenda SAS 70 Background

More information

Digital Signatures Act 1

Digital Signatures Act 1 Issuer: Riigikogu Type: act In force from: 01.07.2014 In force until: 25.10.2016 Translation published: 08.07.2014 Digital Signatures Act 1 Amended by the following acts Passed 08.03.2000 RT I 2000, 26,

More information

PROTERRA CERTIFICATION PROTOCOL V2.2

PROTERRA CERTIFICATION PROTOCOL V2.2 PROTERRA CERTIFICATION PROTOCOL V2.2 TABLE OF CONTENTS 1. Introduction 2. Scope of this document 3. Definitions and Abbreviations 4. Approval procedure for Certification Bodies 5. Certification Requirements

More information

OSC Guidance and Training for Internal Audit and Internal Control Practitioners. Tina Kim John Buyce

OSC Guidance and Training for Internal Audit and Internal Control Practitioners. Tina Kim John Buyce OSC Guidance and Training for Internal Audit and Internal Control Practitioners Tina Kim John Buyce Training Requirements for Auditors and Internal Control Professionals Yellow Book: Chapter 3 General

More information

ART CENTER AND SATELLITE PLANT

ART CENTER AND SATELLITE PLANT CSU The California State University Office of Audit and Advisory Services CONSTRUCTION California State University, Bakersfield ART CENTER AND SATELLITE PLANT Audit Report 15-09 May 7, 2015 EXECUTIVE SUMMARY

More information

VOLUNTARY CERTIFICATION SCHEME FOR MEDICINAL PLANT PRODUCE REQUIREMENTS FOR CERTIFICATION BODIES

VOLUNTARY CERTIFICATION SCHEME FOR MEDICINAL PLANT PRODUCE REQUIREMENTS FOR CERTIFICATION BODIES VOLUNTARY CERTIFICATION SCHEME FOR MEDICINAL PLANT PRODUCE 1. Scope REQUIREMENTS FOR CERTIFICATION BODIES 1.1 This document describes the requirements the Certification Bodies (CBs) are expected to meet

More information

ASCPA Road to the CPA Toolkit

ASCPA Road to the CPA Toolkit ASCPA Road to the CPA Toolkit Start Your Journey to Become a CPA The Arizona Society of Certified Public Accountants www.ascpa.com Arizona Society of Certified Public Accountants 4801 E. Washington St.,

More information

Auditing and assurance

Auditing and assurance Auditing and assurance Higher School of Economics, ICEF Lecturer: Anna Pirozhkova Seminars: Tatiana Shurchkova Contacts +7 (916) 468 33 99 (Anna), ann.pirozhkova@gmail.com Target audience 4th Year students.

More information

BACKGROUND NOTE ON ACTION PLANS

BACKGROUND NOTE ON ACTION PLANS BACKGROUND NOTE ON ACTION PLANS Action Plans are developed by IFAC members and associates to address policy matters identified through their responses to the IFAC Compliance Self-Assessment Questionnaires.

More information

California ISO Audit Results for 2011 SSAE 16 & Looking Forward for 2012 December 15, 2011

California ISO Audit Results for 2011 SSAE 16 & Looking Forward for 2012 December 15, 2011 www.pwc.com California ISO Audit Results for 2011 SSAE 16 & Looking Forward for 2012 December 15, 2011 Agenda SSAE 16 Background Results of Audit Scope of Audit Looking Forward Closing Thoughts Slide 1

More information

Article I - Administrative Bylaws Section IV - Coordinator Assignments

Article I - Administrative Bylaws Section IV - Coordinator Assignments 3 Article I - Administrative Bylaws Section IV - Coordinator Assignments 1.4.1 ASSIGNMENT OF COORDINATORS To fulfill the duties of the Fiscal Control and Internal Auditing Act (30 ILCS 10/2005), the Board

More information

Personnel Certification Program

Personnel Certification Program Personnel Certification Program ISO 9001 (QMS) / ISO 14001 (EMS) Form PC1000 Last Updated 9/11/2017 Page 1 of 14 INDEX Auditor Certification Quality or Environmental Program Pg 3-4 Certification Status

More information

UNCONTROLLED IF PRINTED

UNCONTROLLED IF PRINTED 161Thorn Hill Road Warrendale, PA 15086-7527 1. Scope 2. Definitions PROGRAM DOCUMENT PD 1000 Issue Date: 19-Apr-2015 Revision Date: 26-May-2015 INDUSTRY MANAGED ACCREDITATION PROGRAM DOCUMENT Table of

More information

Implementation Status & Results Indonesia Local Government and Decentralization Project (P111577)

Implementation Status & Results Indonesia Local Government and Decentralization Project (P111577) Public Disclosure Authorized Public Disclosure Authorized The World Bank Implementation Status & Results Indonesia Local Government and Decentralization Project (P111577) Operation Name: Local Government

More information

I A / OFFICIAL DOCUMI TS. Maj, 2012

I A / OFFICIAL DOCUMI TS. Maj, 2012 Public Disclosure Authorized OFFICIAL DOCUMI TS I A / The World Bank 1818 H Street N.W. (202) 473-1000 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT Washington, D.C. 20433 Cable Address: INTBAFRAD

More information

Minimum Requirements For The Operation of Management System Certification Bodies

Minimum Requirements For The Operation of Management System Certification Bodies ETHIOPIAN NATIONAL ACCREDITATION OFFICE Minimum Requirements For The Operation of Management System Certification Bodies April 2011 Page 1 of 11 No. Content Page 1. Introduction 2 2. Scope 2 3. Definitions

More information

Tunku Abdul Rahman University College is conducting CIMA Certificate in Business Accounting (Cert BA).

Tunku Abdul Rahman University College is conducting CIMA Certificate in Business Accounting (Cert BA). PUBLIC COURSE Tunku Abdul Rahman University College is conducting CIMA Certificate in Business Accounting (Cert BA). The CIMA Cert BA elevates people and businesses to success by developing skills and

More information

Implementing the EMS Education Agenda for the Future: A Systems Approach. A Priority for the NASEMSO

Implementing the EMS Education Agenda for the Future: A Systems Approach. A Priority for the NASEMSO Implementing the EMS Education Agenda for the Future: A Systems Approach A Priority for the NASEMSO Objectives Review the development of the EMS Education Agenda for the Future (EAoF) Identify the elements

More information

Accountancy (ACCTCY) Accountancy (ACCTCY) 1

Accountancy (ACCTCY) Accountancy (ACCTCY) 1 Accountancy (ACCTCY) 1 Accountancy (ACCTCY) ACCTCY 2010: Introduction to Accounting Introduction to accounting for non-business majors. Emphasis on introducing students to business operations, as well

More information

OPERATING RULES FOR CLEARING OF INTERNATIONAL PAYMENTS

OPERATING RULES FOR CLEARING OF INTERNATIONAL PAYMENTS OPERATING RULES FOR CLEARING OF INTERNATIONAL PAYMENTS 1. Operating Rules for Clearing of International Payments (hereinafter: Rules) shall prescribe the procedure for performing clearing and settlement

More information

UCA Chart Help. Primary difference. Secondary Difference. Tertiary difference. Quarternary difference or no difference

UCA Chart Help. Primary difference. Secondary Difference. Tertiary difference. Quarternary difference or no difference UCA Chart Help This set of charts shows the Unicode Collation Algorithm values for Unicode characters. The characters are arranged in the following groups: Null Completely ignoreable (primary, secondary

More information

ACCA Certificate in Audit (RQF Level 4) Qualification specification

ACCA Certificate in Audit (RQF Level 4) Qualification specification ACCA Certificate in Audit (RQF Level 4) Qualification specification ABOUT ACCA We re the world s most forward thinking professional accountancy body. We believe that accountancy is vital for economies

More information

ACCA DipIFR. Diploma in. International Financial Reporting

ACCA DipIFR. Diploma in. International Financial Reporting ACCA DipIFR Diploma in International Financial Reporting OVERVIEW The Diploma in International Financial Reporting (DipIFR) is an internationally recognized qualification in Financial Accounting using

More information

CELL PHONE POLICY Page 1 of 5 City of Manteca Administrative Policy and Procedure

CELL PHONE POLICY Page 1 of 5 City of Manteca Administrative Policy and Procedure CELL PHONE POLICY Page 1 of 5 Section 1: Purpose The City of Manteca recognizes that cellular telephones enhance the level of City services by allowing employees to remain in contact with the office or

More information

Maintenance of Competency; Continuing Professional Education (CPE)

Maintenance of Competency; Continuing Professional Education (CPE) FULL TEXT of CPE rules adopted 09/20/2015 Chapter 13. Maintenance of Competency; Continuing Professional Education (CPE) 1301. Basic Requirements A. Each certificate holder shall participate in a minimum

More information

ASBO International. SFO Recertification Guide One-Step Process. Updated February 1, 2018 Tel: x

ASBO International. SFO Recertification Guide One-Step Process. Updated February 1, 2018 Tel: x SM ASBO International SFO Recertification Guide One-Step Process Updated February 1, 2018 Tel: 866.682.2729 x7079 Email: certification@asbointl.org Contents Recertification Guide One-Step Process.... 3

More information