MANAGEMENT LETTER. Implemented by. Prepared by: (igdem KAHVECi Treasury Controller
|
|
- Juliana Nicholson
- 5 years ago
- Views:
Transcription
1 Public Disclosure Authorized REPUBLIC OF TURKEY PRIME MINISTRY Undersecretariat of Treasury MANAGEMENT LETTER Public Disclosure Authorized Public Disclosure Authorized On PUBLIC FINANCE MANAGEMENT REFORM IMPLEMENTATION SUPPORT PROJECT Implemented by MINISTRY OF FINANCE And Financed Under World Bank Grant Agreement numbered TF For the Period January 1, March 31, 2018 Prepared by: Public Disclosure Authorized H. Aypen BILENLER Neslihan YIKILMAZ Senior Treasury Controller Senior Treasury Controller (igdem KAHVECi Treasury Controller June 14, 2018 Ref.: Report Dated June 14, 2018
2 TABLE OF CONTENTS 1. EXECUTIVE SUMMARY 2. INDEPENDENT AUDITOR'S REPORT & FINANCIAL STATEMENTS OF THE PROJECT 2.1. Independent Auditor's Report 2.2. Statement of Sources and Uses of Funds 2.3. Statement of Cumulative Investments 2.4. Statement of Special Account 2.5. Notes to The Project Financial Statements 1. Objectives and Nature of the Project 2. Main Accounting Policies 3. Limited Use of Funds and Other Assets 4. World Bank Grant 5. Cash Availability at March 31, 2018
3 EXECUTIVE SUMMARY
4 REPUBLIC OF TURKEY PRIME MINISTRY Undersecretariat of Treasury A. Project Summary EXECUTIVE SUMMARY The Republic of Turkey has provided a grant equivalent to USD with the Grant Agreement signed with International Bank for Reconstruction and Development (IBRD) on November 26, This Project is implemented by Ministry of Finance (MoF). The overall objective of the Project is to enhance the transparency and accountability of Turkish public sector through the provision of support to its institutions in addressing implementation challenges of the public financial management reform. The project consists of 3 basic components; A. Development of a Program Classification and Program Structure B. Enhanced Implementation of Public Internal Financial Control Framework C. Enhancing the Accounting and Reporting System to Promote Accountability The total amount of the Project is USD. Opening balance of TCMB special account, as of January 01, 2017 is USD and closing balance, as of December 31, 2017 is USD. In 2017, USD was transferred to TCMB special account and the same amount was disbursed. Opening balance of TCMB special account, as of January 01, 2018 is USD and closing balance, as of March 31, 2018 is USD. This amount was refunded to World Bank on In 2018, USD was disbursed. Also USD was disbursed as direct payment and the total disbursement amount is USD. This report is prepared for all components of the Project.
5 B. Objectives of Audit The objectives of our audit are; a) To give an opinion on whether the financial statements, present fairly, in all material respects, the financial position of the project in accordance with the cash receipts and disbursements basis of accounting, b) To determine, for the period , whether the Ministry of Finance has complied, in all material respects, with the rules and procedures of the Grant Agreement, C. Scope of Audit We have performed an audit of financial statements of the Public Finance Management Reform Implementation Support Project for the period in accordance with the cash receipts and disbursements basis of accounting. We have also performed a compliance audit on whether project activities are in line with the Grant Agreement. Our audit was conducted in accordance with International Standards on Auditing published by International Federation of Accountants (IFAC) applicable to the audit of financial statements and compliance auditing. There was no limitation in our scope for the Project's audit D. Audit Results For the financial statements of project; our audit resulted with an unqualified opinion. In addition, for the period , Ministry of Finance has complied, in all material respects, with the rules and procedures of the Grant Agreement. E. Management Recommendations A management letter, dated June 14, 2018, to the attention of the Ministry of Finance was issued separately from this report. The objective of this Management Letter is to enable the auditors to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditors have identified during the audit and that, in the auditors' professional judgment, are of sufficient importance to merit their respective attentions. For this purpose, our recommendation is attached to the Letter.
6 INDEPENDENT AUDITOR'S REPORT & FINANCIAL STATEMENTS OF THE PROJECT
7 REPUBLIC OF TURKEY PRIME MINISTRY Undersecretariat of Treasury TO MINISTRY OF FINANCE ANKARA Opinion INDEPENDENT AUDITOR'S REPORT We have audited the Statement of Sources and Uses of Funds, Statement of Cumulative Investments, and Statement of Special Account of the Public Finance Management Reform Implementation Support Project for the period , and a summary of significant accounting policies and other explanatory information. The financial statements have been prepared by Ministry of Finance based on relevant provisions of the Grant Agreement Numbered TF In our opinion; a) The accompanying Statement of Sources and Uses of Funds, Statement of Cumulative Investments and Statement of Special Account present fairly, in all material respects, the financial position and accounting policies of the Public Finance Management Reform Implementation Support Project for the period in accordance with the provisions of the Grant Agreement Numbered TF b) Ministry of Finance, as of March 31, 2018 has complied with, in all material respects, the requirements of Grant Agreement Numbered TF Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the "Auditor's Responsibilities for the Audit of the Financial Statements" section of this report We are independent of the Ministry of Finance within the meaning of ethical requirements and have fulfilled our other responsibilities under those ethical requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
8 Basis of Accounting and Restriction on Distribution and Use We draw attention to Note "2" to the financial statements, which describe the basis of accounting. The financial statements are prepared to assist the Ministry of Finance to comply with the financial reporting provisions of the IBRD Grant Agreement Numbered TF As a result, the financial statements may not be suitable for another purpose. Our report is intended solely for the Ministry of Finance, Undersecretariat of Treasury, and IBRD, and should not be distributed or used by other parties. Responsibilities of Management and Those Charged with Governance for the Financial Statements Ministry of Finance is responsible for the preparation and fair presentation of these financial statements in accordance with Grant Agreement Numbered TF-19355, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing financial reporting process of the Ministry of Finance. Auditor's Responsibilities for the Audit of the Financial Statements The objectives of our audit are 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 auditor's 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 ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the planning and performance of the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, 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 for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
9 * Obtain an understanding of 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 entity's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We are also required to provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Ahmet Umit SUCU Acting Chairman of Board of Treasury Controllers Akif Bilent BOYACIOOLU (Audit Partner) Vice-Chairman H. Ay en BILENLER Neslihan WHKILMAZ igdem KAHVECi Senior Treasury Controller Senior Treasury Controller Treasury Controller Date : June 14, 2018 Address: Republic of Turkey Prime Ministry Undersecretariat of Treasury, Board of Treasury Controllers Emek/Ankara, TURKEY
10 I ' с й = ^ и С1 Г1 Г 1 iv О м Т V О 7 О О О `S h1 f`1 О `S д т. i-- И О С О О О О О О г 1 D 10 С О+ О О 10 О О С ^,+, О Q V] ^ ^i F I Й О Й Й О О О R г 1 Т r.r I' F 1 U W р,., [.. и,,, е и и и чi и ui U n,г i м r С й F' О. г V О и Ф О О О О О О С " _ О О О О Z F" О О О О О О О С z Q^Ci.., И v1 ц1 ц 7 О И О ц 1 О С U fi Q О О О О С N N '''1 l С.] ' С7 и с р _ й и v i с Q 4 _Z F Q ; т О О С р м р 000; л Ф с Z Е, гh г 7 - м '" 'Z м м м т. Q ` W д U м i i N 7 w и z Q О в ' ' ` q q и в с с с с с (,j I N О м Q О, (.' О м С О т 0 Z I ' N О N N LL V Л '.п w и с, с S р = и у_ й ес :? с ч=. и С 7 О Ф G? у О й r- Д N N с и F С7 v й v -' e ' с V v Е, й w О ' гл h Е U Е rл С 3 Q F й и С г 3 n У, OJ С с iл - i U ' С О - р cs ы ' и ' ы v и и ги-.. с 3 =. с j р т и U й и ш Ё [i й й Q дou О QU й дд с.r U ' UU
11 U $ $ ё $ S 25 S $ 25 =. : Е" т _ й $ н г' ч n м гми г`4-, м $ $ C : + > и i «,, 'ь с > > $ v рс _ $ $ $ = = й гqv $ г n i Q м е м м i77 $ 77 $ U.. й_.. д V $$S $ с ё g ё ti' S $ $ S S + й $ S й r й й й..,и $,и ы гц н н и ^ г-н м -- м r r Е" у F z - W,. $ с ' Ё. с г г Е" = Lr _ У $ г g $$ $ Q Z 4 s 25 ss SS gg gsa $ 25 S 2S С у г ^ C Gvr цi иi с _ д, $ vi S _г Е" [- С С ц7 О ^ и И vi ^^ tid ~О Е" С Li, г Е"" L N N N И г*1 N М 1 00 «- - М г О С 1. О О f"'. 7 w p ow, г - } й V С = ZF- Е $ $ $ $ $ $ г у м W Е $ м $ = в с. Q Q рс Q и С 7" 'f R О б и О ё `--' `-:. Е О W О 4 н N 4 N О et ^[ N N О О N в ы F N в с, и и ь7 ё $ Q S ё рс гr ry г j О м0 О Q 00 рс Сд мо 00 (, Q О N N О О N О Q- n N N О С N N. W " j с. О ^ "' «.,,., с w О 'G R. и.. V L" с." С С ` З ar I G v р т ` 0 и v й ' Q V д `". Е 0. ' и on " F- с rч ci ц Е, {г с3 3 ы д, С й ' й и и и и - _n. д й гл {j й Е, Z W U г fi с - U[ =- н м _' Z сд W ы л ++F' И Е- О. д F^ О О С О О С Z С ' Q t.i L.. V U w Or O V V r j W. У С л С i i i О V G '7 Z С С Q ^ N г'1 Е+ Lт2 pq О z Q `! т ev м U гл [ Fb- д. н U О
12 [MINISTRY of FINANCE] [PUBLIC FINANCIAL MANAGEMENT IMPLEMENTATiON SUPPORT PROJECT (TF: 19355)] SPECIAL ACCOUNT STATEMENT ACCOUNT NO: AT CENTRAL BANK For the year ended. December 31, 2017 (in US Dollars) Opening Balance ,00 Reimbursements to SA ,00 a) Advance b) SOE Procedure 0 c) Summary Sheet 0 Refunds to SA 0,00 Available Funds ,00 Payments Made for Expenditures ,00 Service charges for the account 0 Total Project Investments ,00 Closing Balance ,00 _J E E
13 s > $ $ й й ` 'O у гv, ry ëu oon`fi г,+ м м 'L > _ ' $ `r.. А ; + ± Lic. Е" Е. + м м т г ц = т... О у W 4 Е. и д с, S, $ у С ' и и с цi г л г ч г 'v м n С cu _.. = Gi и [ бr w Z W 'т zq b г. W-.. А "W г с, и т. с p v c 7,, и л:. р = й С ^ -л с O ^ р Q ` '-Z N c i tr г- с; ' N Lт] м м м м _ С+ ц R V [ N (ц М 1, W ++ G N Е"`" Q. О С р 400 О О О О 4~О О О О eti и л О e-r О ОФО О { С М ^ ' Q; О : О С b Z м с ч ' - 3 sт. V ' ' = Z L с' ' и 4.. _ ' с. Ч, ы С7 G Ср Д у 'G ыi О `'' ' t.o v г, н у. v " z G г.. С, с и 37 V у С G eд ara -, ai и 'т q. ' с.. рд v л й v ' й " z с cga ' ёд v 1._. ' Q у есд р, Q G' р у,s д ' С ^ ' [Li. О N f` ь и и О «+ tv ш н 'q fs. у ' й, _. v у и " р у ' й, ' Ои и 0 и v y c^ е С сsa с у.... Е"' О дс и и. Ф t1 rs у v' г н. г.д G. ы 3,. е С70._ гу с i4 W ц] д- г с s и r U е cs.:,qmu G f-..qvи дoa.wu :: м E-UU N
14 "' 'L щ es Q $ с $ G GрСb С р р Е,С р О G С О С О О ' N N г и ] р С с г и л гц 3 Q С С с О '9 С О г 'i ьс =. GмG д 'L т ' т С с ё $ с $ '. Р ^.`с $ с д т V n гч ' j - С v О х_ " j ь0 м С м ь0 7 С О д Е... р гл и ц ; + U Т I"' О 00 С QQ С С О 4 О W О О G О С С рс Q О рсq С G О д С 4 Q С: ;? 4С О Сц7 С v- уу г+ и С р_ $ С С g О О ' н N N и - м н м с -- м г О О t с 4 F гл 4 + р с Е" 'II С vi У ] 0. G n G С И F 0. ;Z a и _г в Q :a р й Е- г Е' `д >- с. с с с ё р ш Q с F р - С У v т с с, v' U. ' О Q д С О С С О О z FQ Q Z с : Е- м Е $ '? с с с S, с Z = с й й " Q с+ 'т т_` w `!. U и н н с н м х --- гл r с Е : ' 4W = U г n F Q Q _ U С 'z О с G О С С Q О О С Q С ' 'Z Q С С D С С Li. Е. О О ц 7 '. С Vi `: у С G ц F" гi А U ' ОN NО О + и f [ С 4+ л О+ р с г7 с м 1 ТС В I со О D? ' 7 д 0. j. с с v гs С : 0. ь - = и es ё ' О U С 7 ё v: т W.- Ё Е v й д Q О Q 1 rs д, U ш V г s w д Ci ; У.. = Е и й 'v. С q С ' й й r с s 3, с '- r л _ О т и +, СП С Е А ' eei С и р ( fa И Lt3 СА F U i= Li=EN. CJ' с С - гч м Z Ls! ы+.+, F G. и О с F, О С С J cci с`э Е [ г. V7 у С/: С U V. V.' И С с С сг 3 ш RU^., д у С.7 L.i1E А QUt.. U С г г. + С z Е' - N м I- --- г 1 м Г F L x/1 С W ` V F К i ti г ь. (V N - Й й
15 [MINISTRY of FINANCE] [PUBLIC FINANCIAL MANAGEMENT IMPLEMENTATiON SUPPORT PROJECT (TF: 19355)] SPECIAL ACCOUNT STATEMENT ACCOUNT NO: AT CENTRAL BANK For the quarter ended. March 31, 2018 (In US Dollars) Opening Balance ,00 Reimbursements to SA 0 a) Advance 0 b) SOE Procedure 0 c) Summary Sheet 0 Refunds to SA 0,00 Available Funds ,00 Payments Made for Expenditures ,00 Service charges for the account 0,00 Total Project Investments ,00 Closing Balance ,00
16 REPUBLIC OF TURKEY MINISTRY OF FINANCE PUBLIC FINANCIAL REFORM IMPLEMENTATION SUPPORT PROJECT GRANT NO NOTES TO THE PROJECT FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31,2018 I. OBJECTIVES AND NATURE OF THE PROJECT PFM Grant No. TF Public Finance Management Reform Implementation Support Project under Multi-Donor Programmatic Trust Fund for Europe and Central Asia Public Finance Management (TF071577) was signed between Republic of Turkey and International Bank for Reconstruction and Development ("IBRD") on November 26, The objective of the grant is to enhance transparency and accountability in the Turkish public sector through the provision of support to its institutions in addressing implementation challenges of the public financial management reform. Project consists of three parts; Part A is related with development of a program classification and program structure. Part B is about enhanced implementation of Public Internal Financial Control Framework. Part C is for enhancing the accounting and reporting system to promote accountability. General Directorate of Budget and Fiscal Control was responsible for implementing part A and B of the projects and the General Directorate of Public Accounts was responsible for implementing C. Both General Directorates (Ministry of Finance) acted as the financial intermediary for providing funds to private sector enterprises (Consultants) under Part A, B and C. The IBRD agrees to make available to Republic of Turkey the OTF Grant in an amount US Dollars 780, The closing date was set as November 30, However, it was extended two times and final closing date was set as January 31, ACCOUNTING POLICIES a) The Ministry uses the cash basis of accounting to account for project transactions. Under that basis, income is recognized when funds are received and expenses are recognized when payment is made. At March 31, 2018, there were no material transactions pending disbursement. b) The Ministry maintains a kind of subsidiary recording system for each project. When a subsidiary agreement is signed between the Ministry and a consultant, the Ministry opens and credits an account equal to the amount of the subsidiary agreement for consultant under the sub-account Public Finance
17 Reform Implementation Support Projects payments. After reasonable cost of consultancy services required for carrying out the sub-project are made, the said account is debited by the amount of expenditure. When total of the subsidiary agreement withdrawn from the Grant, the account opened for this consultant is closed with a zero balance. Payments are made directly to the consultants either from special account or from the World Bank. c) Transactions are recorded in foreign currency (USDs) by the Ministry. Statements of Sources and Uses of Funds and Cumulative Investments, have been prepared in USDs. 3. RESTRICTED USE OF FUNDS AND OTHER ASSETS In accordance with the grant agreement between the Turkish Government and IBRD, funds available in the Special Account were restricted to project purposes only. Project funds still unused at the end of the project have been refunded to the International Bank for Reconstruction and Development in accordance with the provisions of the corresponding financing agreement. 4. IBRD GRANT Because the agreement signed between IBRD and Republic of Turkey on November 20, 2015 was a grant agreement financed by Multilateral Fund, Republic of Turkey is not obligated to make any repayment under the grant agreement. 5. CASH AVAILABILITY AT MARCH 31,2018. There is no any cash account. -w 04
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 informationPublic Disclosure Authorized. Public Disclosure Authorized
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Skills and Jobs Project funded under Loan Agreement No. 8490-KZ between the Government of the Republic of Kazakhstan
More informationPublic 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 informationAUDIT 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 informationINDEPENDENT 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 informationNational 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 informationuninsta 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 informationJOINT-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 informationtion 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 informationR 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 informationInfusion 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 informationNON-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 informationOperating 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 informationOFFER 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«, 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 informationTown 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 information4WCE * 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 informationMyriad 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 informationKbdKaz 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 informationINTERNATIONAL 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 informationOFFER 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 informationAudit 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 informationInternational 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 informationUCA 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 informationInternational 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 informationINTERNATIONAL 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, «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 informationOPERATING 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 informationTHE 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 informationTHE 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 informationPeriod 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 informationEXTERNAL 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 informationExam 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 informationА. 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 informationц 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 informationIIA 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 informationЦ пл йъ п К л л я с д д ь с лп с И Ц щ пй л И й л мц Ц л ё чý и ф Ч иь Ерс ч и шь Ц ф с Й Г х Ч й М п д м цв фн пп йл ч йй м
П Бч Ел б б б Е п д Щ Еп Ь Тур р р д л ю ц Г д цý д у д п ёдд Ь л пмп пý дд иидн сх ý ц Лч ип ш й р с р р И рил с ъ с Д ý с с пý ш ь пдд ллл э ф лс б гвлл Ф вя д э б и э ь д п ъ в ч Ь с Ц пл йъ п К л л
More informationHong 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 informationLearning Objectives. External confirmations procedures as per SA330 and SA 500 requirements
CA. Sudhir Sharma 1 Learning Objectives 1 2 3 4 External confirmations procedures as per SA330 and SA 500 requirements Management s refusal to allow auditor to send confirmation requests Results of the
More informationImplementation 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 informationLIST 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 informationADVANCED 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 informationWithin 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 informationModule 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-. (Mr R. Bellin),.: MW224r
2018 FC 171/9 7? R А Ы Е а, 29 31 а 2018 а За а а а х х : -. (Mr R. Bellin), Д,.: +3906 6513 2392 Д QR- ; ФАО щ. С www.fao.org MW224r 2 FC 171/9 Е Е " х х". " х х",. А А, А АШ АЕ ЫЕ А Е А " х х". XIV Ф
More informationOFFICIAL 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 informationRomanization rules for the Lemko (Ruthenian or Rusyn) language in Poland
The 17th Meeting of the Baltic Division of the United Nations Group of Experts on Geographical Names Warszawa, 29 June 01 Jul 2015 Maciej Zch Commission on Standardization of Geographical Names Outside
More informationUsage guidelines. About Google Book Search
This is a digital copy of a book that was preserved for generations on library shelves before it was carefully scanned by Google as part of a project to make the world s books discoverable online t has
More informationSAS70 Type II Reports Use and Interpretation for SOX
SAS70 Type II Reports Use and Interpretation for SOX November 19, 2007 Presented by: Erin Erickson, Senior Manager Enterprise Governance and Brenda Karl, Director Technology Risk Management Agenda Background
More informationProbe MMX Compilation
Probe MMX Compilation 2011.00 What s New Overview Probe MMX Compilations Probe MMX uses the latest CaseWare and Template Technology, creating a way to conduct Compilation engagements using the latest International
More informationTHE COCHINEAL FONT PACKAGE
THE COCHINEAL FONT PACKAGE MICHAEL SHARPE Cochineal is a fork of Crimson, a remarkable creation of Sebastian Kosch inspired by oldstyle font designers. The name Cochineal is intended to suggest that, while
More informationTerms of Reference for the EIF Trust Fund Manager (TFM)
Terms of Reference for the EIF Trust Fund Manager (TFM) Introduction 1. The EIF is financed through a multi-donor trust fund (EIFTF) and contributions, whether bilateral, regional or multilateral. The
More informationCalifornia 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 informationMIVOICE OFFICE 400 MITEL 6863 SIP / MITEL 6865 SIP
MIVOICE OFFICE 400 MITEL 6863 SIP / MITEL 6865 SIP USER GUIDE eud-1663_en / 1.0 R4.0 06.2015 Welcome... Welcome... Welcome to the user's guide for the desk phones Mitel 6863 SIP and Mitel 6865 SIP for
More informationLetter. No. CD-503/PAMSIMAS/XI/2010 November 25, 2010
CONFORMED COPY Letter. No. CD-503/PAMSIMAS/XI/2010 November 25, 2010 Mr. Herry Purnomo Director General of Treasury Ministry of Finance Jalan Lapangan Banteng Timur 2-4 P.O. Box 1139 Jakarta 10710, Indonesia
More informationTitle of your Paper AUTHOR NAME. 1 Introduction. 2 Main Settings
Title of your Paper AUTHOR NAME 1 Introduction The deadline for the submission is March 15. Please submit your paper both in.doc and.pdf-format to the following address: fdsl7.5@gmail.com. The paper must
More informationР у к о в о д и т е л ь О О П д -р б и о л. н а у к Д. С. В о р о б ь е в 2017 г. А Г И С Т Е Р С К А Я Д И С С Е Р Т А Ц И Я
М и н и с т е р с т в о о б р а з о в а н и я и н а у к и Р о с с и й с к о й Ф е д е р а ц и и Н А Ц И О Н А Л Ь Н Ы Й И С С Л Е Д О В А Т Е Л Ь С К И Й Т О М С К И Й Г О С У Д А Р С Т В Е Н Н Ы Й У Н
More informationTEX Gyre: The New Font Project. Marrakech, November 9th 11th, Bogusław Jackowski, Janusz M. Nowacki, Jerzy B. Ludwichowski
TEX Gyre: The New Font Project Marrakech, November 9th 11th, 2006 Bogusław Jackowski, Janusz M. Nowacki, Jerzy B. Ludwichowski What is the TEX Gyre project about? What is the TEX Gyre project about? It
More informationThe XCharter Font Package
The XCharter Font Package Michael Sharpe December 14, 2017 1 Package Features The XCharter fonts are extensions of the Bitstream Charter fonts, adding oldstyle figures (proportionally spaced only), superior
More informationART 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 informationISA 800/805. Proposed changes to ISA 800/ 805 were limited in nature
ISA 800/805 Prof. Annette Köhler, IAASB Member and Drafting Team Chair Agenda Item 4 New York, USA June 16, 2015 Page 1 Proprietary and Copyrighted Information Background and Introduction Proposed changes
More informationMEGAFLASHROM SCC+ SD
MEGAFLASHROM SCC+ SD USER S MANUAL [DESCRIPTION] MegaFlashROM SCC+ SD is a combo cartridge with a SD card reader, an improved MegaFlashROM SCC+ and 512K RAM (optional) Each device is located in a subslot,
More informationIOFFICIAL 'iof. The World Bank. av (,2013. Honourable Ken Lipenga, M.P. Minister of Finance Ministry of Finance Lilongwe 3 Republic of Malawi
Public Disclosure Authorized IOFFICIAL 'iof 3 2 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 informationPEM Contents Checklist
Contents Checklist PEM Contents Checklist Below is a detailed listing of the entire contents for Update #41 dated September 2008. This is provided to allow subscribers to ensure that their binder(s) are
More informationSAS 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 informationImplementation 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 informationOFFICIAL ' DOCUMENTS. Fol'o ' The World Bank 1818 H Street N.W. (202) INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMEN4.
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized OFFICIAL ' DOCUMENTS Fol'o ' The World Bank 1818 H Street N.W. (202) 473-1000 INTERNATIONAL BANK FOR RECONSTRUCTION
More informationAuditing 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 informationInternational Auditing and Assurance Standards Board (IAASB) International Federation of Accountants 545 Fifth Avenue, 14 th Floor New York, NY 10017
3701 Algonquin Road, Suite 1010 Telephone: 847.253.1545 Rolling Meadows, Illinois 60008, USA Facsimile: 847.253.1443 Web Sites: www.isaca.org and www.itgi.org 25 April 2008 International Auditing and Assurance
More informationArticle 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 informationService Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017
Service Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017 Presenter Colin Wallace, CPA/CFF, CFE, CIA, CISA Partner Colin has provided management consulting and internal
More informationError! 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 informationMaking trust evident Reporting on controls at Service Organizations
www.pwc.com Making trust evident Reporting on controls at Service Organizations 1 Does this picture look familiar to you? User Entity A User Entity B User Entity C Introduction and background Many entities
More informationPREPARING FOR SOC CHANGES. AN ARMANINO WHITE PAPER By Liam Collins, Partner-In-Charge, SOC Audit Practice
PREPARING FOR SOC CHANGES AN ARMANINO WHITE PAPER By Liam Collins, Partner-In-Charge, SOC Audit Practice On May 1, 2017, SSAE 18 went into effect and superseded SSAE 16. The following information is here
More informationMIVOICE OFFICE 400 MITEL 6873 SIP USER GUIDE
MIVOICE OFFICE 400 MITEL 6873 SIP USER GUIDE eud-1744_en / 1.3 R5.0 06.2017 NOTICE The information contained in this document is believed to be accurate in all respects but is not warranted by Mitel Networks
More informationACCOUNTING (ACCT) Kent State University Catalog
Kent State University Catalog 2018-2019 1 ACCOUNTING (ACCT) ACCT 23020 INTRODUCTION TO FINANCIAL ACCOUNTING 3 Credit (Equivalent to ACTT 11000) Introduction to the basic concepts and standards underlying
More informationReviewed by ADM(RS) in accordance with the Access to Information Act. Information UNCLASSIFIED.
Assistant Deputy Minister (Review Services) Reviewed by in accordance with the Access to Information Act. Information UNCLASSIFIED. Security Audits: Management Action Plan Follow-up December 2015 1850-3-003
More informationPRIVACY NOTICE. 1.2 We may obtain or collect your Personal Data from various sources including but not limited to:
PRIVACY NOTICE This Privacy Notice is issued by BGR FOODSERVICE SDN. BHD. (445653-K) ( the Company or BFSB ) and/or its related companies, as defined in the Companies Act, 1965 (collectively Group ) pursuant
More information( ' ' (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 informationLahore University of Management Sciences. ACCT 250 Auditing Spring Semester 2018
Lahore University of Management Sciences ACCT 250 Auditing Spring Semester 2018 Instructor Syed Zain ul Abideen / Waqar Ali Room No. SDSB room no. 442, 422 Office Hours TBA Email syed.zain@lums.edu.pk;
More informationHF Markets SA (Pty) Ltd Protection of Personal Information Policy
Protection of Personal Information Policy Protection of Personal Information Policy This privacy statement covers the website www.hotforex.co.za, and all its related subdomains that are registered and
More informationExposure Draft The Auditor s Responsibility to Consider Fraud in an Audit of Financial Statements
Chartered Accountants of Canada Comptables agréés du Canada The Canadian Institute of Chartered Accountants 277 Wellington Street West Toronto, Ontario Canada M5V 3H2 Tel: (416) 977-3222 Fax: (416) 977-8585
More informationGDPR AMC SAAS AND HOSTED MODULES. UK version. AMC Consult A/S June 26, 2018 Version 1.10
GDPR AMC SAAS AND HOSTED MODULES UK version AMC Consult A/S June 26, 2018 Version 1.10 INDEX 1 Signatures...3 2 General...4 3 Definitions...5 4 Scoping...6 4.1 In scope...6 5 Responsibilities of the data
More informationArticle 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 informationAuditors Oversight Bodies and Auditing and Accounting Standards Setters in Japan. May 2005 Financial Services Agency, Japan
Auditors Oversight Bodies and Auditing and Accounting Standards Setters in Japan May 2005 INDEX I. Auditors Oversight Bodies in Japan 3 II. Auditing Standards Setters in Japan 10 III. Accounting Standards
More informationON CERTAIN INEQUALITIES IN THE LINEAR SHELL PROBLEMS
MECHANIKA TEORETYCZNA I STOSOWANA 2/3. 21 (1983) ON CERTAIN INEQUALITIES IN THE LINEAR SHELL PROBLEMS ANDRZEJ G A Ł K A I PPT Warszawa 1. In the paper the weak formulations of the mixed boundary value
More informationOCCASION DISCLAIMER FAIR USE POLICY CONTACT. Please contact for further information concerning UNIDO publications.
OCCASION This publication has been made available to the public on the occasion of the 50 th anniversary of the United Nations Industrial Development Organisation. DISCLAIMER This document has been produced
More informationAdvanced Corporate Reporting. Corporate Reporting. Financial Accounting. Management in Organisations
CPA Syllabus 018: Auditing Stage: Professional 1 Subject Title: Auditing Examination Duration: 3 Hours Aim The aim of this subject is to introduce students to the concepts and principles of the audit process
More informationJuly 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 informationAGROBANK. Investment offer for sale of bank s shares
AGROBANK Investment offer for sale of bank s shares Main Shareholders 45.2% 17.1% 8.3% 4.7% 4.6% 4.2% 16.0% Ministry of Finance Uzpakhtasanoat JSC Fund of Reconstruction and development of Uzbekistan Uzkimyosanoat
More informationInformation for entity management. April 2018
Information for entity management April 2018 Note to readers: The purpose of this document is to assist management with understanding the cybersecurity risk management examination that can be performed
More informationSYLLABUS To test candidates appreciation of the nature and purpose of internal audit and internal review
SYLLABUS 2017 DIPLOMA IN AUDITING AIMS To test candidates understanding of the audit of individual limited companies, in terms of the planning of audit work, the implementation of audit tests and the expression
More informationREPORT 2015/149 INTERNAL AUDIT DIVISION
INTERNAL AUDIT DIVISION REPORT 2015/149 Audit of the information and communications technology operations in the Investment Management Division of the United Nations Joint Staff Pension Fund Overall results
More informationAudit Absolutes DHS/USCG Perspectives. Jeff Bobich DHS Director of Financial Management Mark Rose USCG Comptroller 10 March 2016
Audit Absolutes DHS/USCG Perspectives Jeff Bobich DHS Director of Financial Management Mark Rose USCG Comptroller 10 March 2016 1 DHS Audit Requirements & Overview 2 DHS Audit Requirements Chief Financial
More informationTERMS AND CONDITIONS FOR THE USE OF THE WEBSITE AND PRIVACY POLICY
TERMS AND CONDITIONS FOR THE USE OF THE WEBSITE AND PRIVACY POLICY Trademarks-Intellectual Property Rights Xtrade BLZ (hereinafter called the Company or we or us) is the owner of the Copyright in the pages
More informationRSL NSW SUB-BRANCH STANDARD OPERATING PROCEDURES
RSL NSW SUB-BRANCH STANDARD OPERATING PROCEDURES ISSUED DECEMBER 2018 Table Of Contents 1. Model A sub-branches... 2 2. Model B sub-branches... 6 1 SUB-BRANCH STANDARD OPERATING PROCEDURES (SOPs) These
More informationCENTRAL BANK OF THE REPUBLIC OF KOSOVO. Strategic Plan for the period
CENTRAL BANK OF THE REPUBLIC OF KOSOVO Strategic Plan for the period 2010-2015 Pristina, October 2009 Content MANDATE OF THE CBK... 7 MISSION OF THE CBK... 8 STRATEGIC VISION OF THE CBK... 8 VALUES OF
More informationQUALCOMM Reports First Quarter Results Revenues $941 Million, $.65 EPS
Contact: Julie Cunningham Vice President, Investor Relations Ph 619-658-4224 Fax 619-651-9303 E-mail: juliec@qualcomm.com QUALCOMM Reports First Quarter Results Revenues $941 Million, $.65 EPS SAN DIEGO
More informationDIRECTIVE ON RECORDS AND INFORMATION MANAGEMENT (RIM) January 12, 2018
DIRECTIVE ON RECORDS AND INFORMATION MANAGEMENT (RIM) January 12, 2018 A. OVERRIDING OBJECTIVE 1.1 This Directive establishes the framework for information management of the Asian Infrastructure Investment
More information