office of compliance advisor and ombudsman

EPA Office of Compliance Sector Notebook Project Profile of the Pulp and Paper Industry 2nd Edition pdf

EPA Office of Compliance Sector Notebook Project Profile of the Pulp and Paper Industry 2nd Edition pdf

Ngày tải lên : 18/03/2014, 02:20
... Performance Standards (CAA) Office of Air Quality Planning and Standards Office of Air and Radiation Office of Enforcement and Compliance Assurance Office of Management and Budget Oil Pollution Act Office ... Profile of the Printing Industry Profile of the Pulp and Paper Industry, 2nd Edition Profile of the Rubber and Plastic Industry Profile of the Stone, Clay, Glass, and Concrete Ind Profile of ... Act Office of Prevention, Pesticides, and Toxic Substances Occupational Safety and Health Administration Office of Solid Waste Office of Solid Waste and Emergency Response Office of Water Pollution...
  • 135
  • 741
  • 0
  1. Kỹ Thuật - Công Nghệ
  2. Tự động hóa
Process-Based Self-Assessment Tool for the Organic Chemical l Industry: EPA Office of Compliance Chemical Industry Branch pptx

Process-Based Self-Assessment Tool for the Organic Chemical l Industry: EPA Office of Compliance Chemical Industry Branch pptx

Ngày tải lên : 22/03/2014, 14:20
... treatment and summaries of regulations pertaining to the pretreatment and discharge of effluent, discharge and pollution prevention of oil, and designation of hazardous substances and their reportable ... labeling and require extensive testing before they can be classified and appropriately disposed Tank Bottoms Removal of "bottoms" and cleaning of the interior of tanks often requires steam, water and ... Fontenot Ken Garing Gene Lubieniecki David Mahler Hugh Finklea U.S EPA Office of Water U.S EPA Office of Pollution Prevention and Toxics U.S EPA Region U.S EPA Region U.S EPA Region U.S EPA National...
  • 408
  • 619
  • 0
  1. Kỹ Thuật - Công Nghệ
  2. Tự động hóa
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part1 pot

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part1 pot

Ngày tải lên : 20/06/2014, 02:20
... intentionally) OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR INDEPENDENT AUDITOR'S REPORT ON THE PRIMARY GOVERNMENT FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION July 27, 1998 Members of the Board of ... accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Those standards require ... data of component units of Jefferson Davis County, Mississippi, not purport to, and not present fairly the financial position of Jefferson Davis County, Mississippi, as of September 30, 1997, and...
  • 12
  • 190
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part2 docx

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part2 docx

Ngày tải lên : 20/06/2014, 02:20
... Davis and Lamar, and the Cities of Bassfield, Hattiesburg, Prentiss and Sumrall The governing body is a seven member board of directors, one appointed by the Board of Supervisors of each county, and ... Auditing and Financial Reporting as issued in 1994 by the Government Finance Officers Association and the Mississippi County Financial Accounting Manual as revised in 1993 by the Office of the ... budgetary and GAAP presentations of actual data differ, a reconciliation of the results of operations for the year follows: Excess of Revenues and Other Sources Over (Under) Expenditures and Other...
  • 12
  • 174
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part3 doc

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part3 doc

Ngày tải lên : 20/06/2014, 02:20
... are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material ... Jefferson Davis County, Mississippi, as of and for the year ended September 30, 1997 Our study and evaluation included tests of compliance of the Purchase Clerk records and such other auditing procedures ... 27, 1998 Members of the Board of Supervisors Jefferson Davis County, Mississippi We have made a study and evaluation of the central purchasing system and inventory control system of Jefferson Davis...
  • 12
  • 158
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part4 pptx

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH_part4 pptx

Ngày tải lên : 20/06/2014, 02:20
... Finding Several systems supplied by Delta allow edit and deletion of critical records Land redemption, Justice Court Office and Tax Collector’s Office along with other systems, require an unaltered ... 1998 There is an ongoing investigation by the Office of the State Auditor and the District Attorney=s Office 37 JEFFERSON DAVIS COUNTY Schedule of Findings For the Year Ended September 30, 1997 ... control weaknesses in the operation of the Tax Collector=s Office: a Daily checkup of individual cash drawers was not recapped by cash and check amounts received and reconciled to the daily deposits...
  • 9
  • 186
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part1 doc

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part1 doc

Ngày tải lên : 20/06/2014, 02:20
... intentionally) OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR INDEPENDENT AUDITOR'S REPORT ON THE PRIMARY GOVERNMENT FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION April 22, 1998 Members of the Board of ... accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Those standards require ... financial data of component units of Jefferson County, Mississippi, not purport to, and not present fairly the financial position of Jefferson County, Mississippi, as of September 30, 1997, and the...
  • 10
  • 149
  • 1
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part2 pot

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part2 pot

Ngày tải lên : 20/06/2014, 02:20
... election of county officials The following officials are all part of the county legal entity and therefore are reported as part of the primary government financial statements $ $ $ $ $ $ $ B Board of ... Auditing and Financial Reporting as issued in 1994 by the Government Finance Officers Association and the Mississippi County Financial Accounting Manual as revised in 1993 by the Office of the ... budgetary and GAAP presentations of actual data differ, a reconciliation of the results of operations for the year follows: Excess of Revenues and Other Sources Over (Under) Expenditures and Other...
  • 10
  • 198
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part3 docx

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part3 docx

Ngày tải lên : 20/06/2014, 02:20
... obligations" for purposes of Section 265 of the Internal Revenue Code of 1986, were issued with a face value of $5,100,000 for the purpose of financing the construction and equipping of the Jefferson/Franklin ... value of $795,000 for the purpose of financing construction of a new courthouse, renovating and expanding the existing jail for a law enforcement and detention center and renovating the existing chancery ... 19,023 Present Value of Net Minimum Lease Payments (9) $ 161,040 Long-term Debt Debt outstanding as of September 30, 1997, consisted of the following: Amount Outstanding Description and Purpose Interest...
  • 10
  • 209
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part4 potx

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part4 potx

Ngày tải lên : 20/06/2014, 02:20
... are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material ... Jefferson County, Mississippi, as of and for the year ended September 30, 1997 Our study and evaluation included tests of compliance of the Purchase Clerk records and such other auditing procedures ... auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Compliance As part of obtaining...
  • 10
  • 164
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part5 pot

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part5 pot

Ngày tải lên : 20/06/2014, 02:20
... intentionally) 38 OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH STATE LAWS AND REGULATIONS April 22, 1998 Members of the Board of Supervisors Jefferson ... required by the state legal compliance audit program prescribed by the Office of the State Auditor, we have also performed procedures to test compliance with certain state laws and regulations Our procedures ... objective of which is the expression of an opinion on the county's compliance with these requirements Accordingly, we not express such an opinion The results of our procedures and our audit of the...
  • 10
  • 171
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part6 doc

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division ED YARBOROUGH, CPA, CIA, CFE, CGFM Director, County Audit Section_part6 doc

Ngày tải lên : 20/06/2014, 02:20
... duty of the Clerk of the Board of Supervisors to keep and preserve a complete and correct record of all proceedings and orders of the board As reported in the prior year audit report, several of ... minute books of the Board of Supervisors cannot be located and are not available for inspection by the public as required Minutes reflect the official actions of the Board of Supervisors and, therefore, ... The Board of Supervisors should reduce the subsequent year's tax levy to offset the excess collections Board of Supervisors' Response The Board of Supervisors will make every effort to offset the...
  • 7
  • 163
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part1 pdf

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part1 pdf

Ngày tải lên : 20/06/2014, 02:20
... Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S Office of Management and Budget Circular A-133 and is not a required part of the general ... accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Those standards require ... AUDITOR=S REPORT ON COMPLIANCE WITH STATE LAWS AND REGULATIONS 33 Independent Auditor's Report on Compliance with State Laws and Regulations 35 SCHEDULE OF FINDINGS AND QUESTIONED COSTS...
  • 10
  • 181
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part2 doc

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part2 doc

Ngày tải lên : 20/06/2014, 02:20
... by providing a combined overview of financial position and results of operations of the district and cash flows of the Nonexpendable Trust Funds The total (memorandum only) columns in these statements ... is only with the measurement of financial position and not the measurement of results of operations F Basis of Accounting Basis of accounting refers to when revenues and expenditures or expenses ... Increase in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year $ The notes to the financial statements are an integral part of this statement...
  • 10
  • 140
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part3 ppt

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part3 ppt

Ngày tải lên : 20/06/2014, 02:20
... lieu thereof, constitute property held in trust for the benefit of the public schools The school board, under the general supervision of the Office of the Secretary of State, has control and jurisdiction ... control and jurisdiction of said school trust lands and of all funds arising from any disposition thereof It is the duty of the school board to manage the school trust lands and all funds arising ... for the purpose of jointly and severally binding the pool and each of the employers comprising the group to meet the workers' compensation obligations of each member Each member of MSBAWCT contributes...
  • 10
  • 149
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part4 ppt

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part4 ppt

Ngày tải lên : 20/06/2014, 02:20
... Governments, and Non-Profit Organizations Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance ... the instance of noncompliance described in finding 97-2 in the Schedule of Findings and Questioned Costs and the following immaterial instances of noncompliance with state laws and regulations ... Sunflower County School District with the types of compliance requirements described in the U.S Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to...
  • 10
  • 184
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part5 pdf

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part5 pdf

Ngày tải lên : 20/06/2014, 02:20
... records documenting the existence, completeness and valuation of its General Fixed Assets This lack of substantiation resulted in a scope limitation and a modified opinion in the independent auditor=s ... were noted during the testing of activity fund revenues and expenditures: The district did not use prenumbered receipts for a portion of the fiscal year at one of its schools Nonconsecutive receipt ... percentage of educable children Controls are not in place to adequately divide this sixteenth section revenue since the district failed to prepare a current list of educable children and file it...
  • 5
  • 119
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part1 ppt

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part1 ppt

Ngày tải lên : 20/06/2014, 02:20
... Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S Office of Management and Budget Circular A-133 and is not a required part of the general ... Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 31 INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH STATE LAWS AND REGULATIONS 33 SCHEDULE OF FINDINGS AND QUESTIONED ... accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Those standards require...
  • 11
  • 147
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part2 pdf

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part2 pdf

Ngày tải lên : 20/06/2014, 02:20
... the case of normal acquisition and/ or replacement of moveable equipment and library books; (b) mandatory transfers, in the case of required provisions for debt amortization and interest, and equipment ... grants and contracts State grants and contracts Local grants and contracts Private gifts, grants and contracts Endowment income Investment income Recovery of indirect costs Sales and services of ... Legislature and the Board of Trustees of State Institutions of Higher Learning The transactions of substantially self-supporting activities that primarily provide services for students, faculty and staff...
  • 11
  • 119
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán
STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part3 pptx

STATE OF MISSISSIPPI OFFICE OF THE STATE AUDITOR PHIL BRYANT State Auditor RAMONA HILL, CPA Director, Financial and Compliance Audit Division BRENT BALLARD, CPA Director, Education Audit Section_part3 pptx

Ngày tải lên : 20/06/2014, 02:20
... auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Compliance As part of obtaining ... are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material ... ON COMPLIANCE AND INTERNAL CONTROL 27 MISSISSIPPI UNIVERSITY FOR WOMEN (This page left blank intentionally) 28 OFFICE OF THE STATE AUDITOR PHIL BRYANT AUDITOR INDEPENDENT AUDITOR=S REPORT ON COMPLIANCE...
  • 11
  • 118
  • 0
  1. Tài Chính - Ngân Hàng
  2. Kế toán - Kiểm toán

Xem thêm

Tìm thêm: