alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Planning Performance Audits

(8 hours)

Course Overview 

A structured and disciplined approach to audit planning helps ensure that audit teams make the 

best use of resources and produce high quality work that is fully supported. At the end of the 

planning and design phase, auditors should be able to make reliable commitments that reflect a 

thoughtful assessment of the trade-offs between audit scope, methodology, resources, and 

impact. Through lecture and hands-on exercises, this course covers the steps needed to plan 

and design an audit, including developing researchable audit questions, using various planning 

tools, and analyzing the trade-offs and considerations when determining audit scope and 

methodology. Participants will gain hands-on experience with the design matrix as a key audit 

planning tool. This course is offered over 2 half days.

CPEs: 8

Who Should Attend 

This course is designed to help federal, state or local government auditors understand and 

apply the principles and tools for audit planning in accordance with Generally Accepted 

Government Auditing Standards (GAGAS). Both new as well as seasoned auditors in team

leader or team member roles will gain knowledge and new perspectives about planning 

performance audits.

Course Objectives 

Participants will be able to

• Identify the types of performance audits and audit questions

• Assess the uses and benefits of various audit planning tools

• Understand the types of evidence and their strengths and weaknesses

• Consider key scope and methodology decisions and the trade-offs between audit scope, 

methodology, resources, and impact

• Identify limitations and risks associated with planning decisions

Course Topics

Introduction to Performance Auditing and Key GAGAS Standards

• Types of performance audit objectives per GAGAS 

• Role of government auditors

• Government auditing standards, with a focus on independence

• Use of professional judgment
Tools for Planning 

• Purpose of audit planning 

• Performance audit planning tools and their uses and benefits

o Logic models

o Design matrix (5-column)

o Project plan

o Options matrix

o Data analysis plan

Audit Objectives/Questions, Criteria, and Required Information Sources 

• Examples of researchable audit questions by type (e.g., compliance, effectiveness, economy 

and efficiency, etc.)

• Characteristics of good audit questions

• Elements needed to support a finding

• Types of evidence and sources, considerations on collection and value 

Scope and Methodology

• Trade-offs and considerations when determining audit scope

• Trade-offs and considerations when determining audit methodology and data collection 

approaches

o Surveys

o Case studies

o Data collection instruments

o Agency/secondary data

o Sampling 

• Improving common audit methodologies

• Documenting scope and methodology decisions

Limitations and What the Audit Will Allow You to Say

• Types of risk to consider and ways to mitigate them

• Elements of a data reliability assessment

• Considerations for describing the nature of possible audit findings
EXHIBIT 31: Rule 13a-14(a) Certification - CEO  I, Li Guomin, certify that:  1.  I have reviewed this quarterly report on Form 10-QSB of Chang-On International, Inc.;  2.  Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this  report;  3.   Based on my knowledge, the financial statements, and other financial information included in this  report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this  report;  4.  The small business issuers other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) for the small business issuer and have:  a)  Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,  to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this  report is being prepared;  b)  Evaluated the effectiveness of the small business issuers disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and  c) Disclosed in this report any change in the small business issuers internal controls over financial reporting that occurred during the small business issuers most recent fiscal quarter (the small business issuers fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the small business issuers internal control over financial reporting; and  5.  The small business issuers other certifying officers and I have disclosed, based on our most recent evaluation of internal controls over financial reporting, to the small business issuers auditors and the audit committee of the small business issuers board of directors (or persons performing the equivalent functions):  a)  All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to  adversely affect the small business issuers ability to record, process, summarize and report financial information; and  b)  Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuers internal controls over financial reporting.  Date: August 20, 2007 /s/ Li Guomin  Li Guomin, Chief Executive Officer and Chief Financial Officer
Exhibit
32.2





CERTIFICATION
PURSUANT TO


18
U.S.C. SECTION 1350


ADOPTED
PURSUANT TO


SECTION
906 OF THE SARBANES-OXLEY ACT OF 2002





Certification of
CFO





In
connection with the Quarterly Report of Frequency Electronics, Inc. (the
“Company”) on Form 10-Q for the period ended October 31, 2008 as filed with the
Securities and Exchange Commission on the date hereof (the “Report”), I, Alan L.
Miller, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, that to my knowledge:





(1)
            The
      Report fully complies with the requirements of Section 13(a) or 15(d) of
      the Securities Exchange Act of 1934;
and




(2)
            The
      information contained in the Report fairly presents, in all material
      respects, the financial condition and results of operations of the
      Company.




/s/
                          Alan
      Miller
                          
                          December
      15, 2008Alan
      L. MillerChief
      Financial Officer




A signed
original of this written statement required by Section 906, or other document
authenticating, acknowledging, or otherwise adopting the signature that appears
in typed form within the electronic version of this written statement required
by Section 906, has been provided to the Company and will be retained by the
Company and furnished to the Securities and Exchange Commission or its staff
upon request.




This
certification accompanies this Report on Form 10-Q pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by
such Act, be deemed filed by the Company for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended (the “Exchange
Act”).  Such certification will not be deemed to be incorporated by
reference into any filing under the Securities Act of 1933, as amended, or the
Exchange Act, except to the extent that the Company specifically incorporates it
by reference.
<PAGE>

                                                                    EXHIBIT 99.1

                           CERTIFICATION PURSUANT TO
                            18 U.S.C. SECTION 1350,
                       AS ADOPTED PURSUANT TO SECTION 906
                       OF THE SARBANES-OXLEY ACT OF 2002

           NOT FILED PURSUANT TO THE SECURITIES EXCHANGE ACT OF 1934

     In connection with the Quarterly Report of Friedman Industries,
Incorporated (the "Company") on Form 10-Q for the period ending September 30,
2002, as filed with the Securities and Exchange Commission on the date hereof
(the "Report"), I, Jack Friedman, Chairman of the Board and Chief Executive
Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

     (1) The Report fully complies with the requirement of Section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

     (2) The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of the
Company.

Dated: November 13, 2002

                                            By /s/ JACK FRIEDMAN
                                            ------------------------------------
                                                Name: Jack Friedman
                                                Title:  Chairman of the Board
                                                        and Chief Executive
                                                        Officer
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of Transportation

# AGENCY:

Saint Lawrence Seaway Development Corporation (SLSDC); DOT.

# ACTION:

Notice of Public Meeting.

# SUMMARY:

This notice announces the public meeting via conference call of the Saint Lawrence Seaway Development Corporation Advisory Board.

# DATES:

The public meeting will be held on (all times Eastern):
      - Monday, July 23, 2018 from 2:00 p.m.-4:00 p.m. EST

# ADDRESSES:

The meeting will be held via conference call at the SLSDC's Headquarters, 55 M Street SE, Suite 930, Washington, DC 20003.

# FOR FURTHER INFORMATION CONTACT:

Wayne Williams, Chief of Staff, Saint Lawrence Seaway Development Corporation, 1200 New Jersey Avenue SE, Washington, DC 20590; 202-366-0091

# SUPPLEMENTARY INFORMATION:

Pursuant to Section 10(a)(2) of the Federal Advisory Committee Act (Public Law 92-463; 5 U.S.C. App. I), notice is hereby given of a meeting of the Advisory Board of the Saint Lawrence Seaway Development Corporation (SLSDC). The agenda for this meeting will be as follows:

## July 23, 2018 From 2:00 p.m.-4:00 p.m. EST

1. Opening Remarks

2. Consideration of Minutes of Past Meeting

3. Quarterly Report

4. Old and New Business

5. Closing Discussion

6. Adjournment.

### Public Participation

                    Attendance at the meeting is open to the interested public but limited to the space available. With the approval of the Administrator, members of the public may present oral statements at the meeting. Persons wishing further information should contact the person listed under the heading,                     **FOR FURTHER INFORMATION CONTACT**                    , not later than Friday, July 13, 2018. Any member of the public may present a written statement to the Advisory Board at any time.                

Issued on June 14, 2018.

Carrie Lavigne,

Chief Counsel, Saint Lawrence Seaway Development Corporation.

[FR Doc. 2018-13131 Filed 6-18-18; 8:45 am]

BILLING CODE 4910-61-P
<TABLE> <S> <C>


<ARTICLE>                     5
       
<S>                             <C>
<PERIOD-TYPE>                  6-MOS
<FISCAL-YEAR-END>                              MAR-31-1999
<PERIOD-END>                                   NOV-30-1998
<CASH>                                             300,100
<SECURITIES>                                             0
<RECEIVABLES>                                    2,049,200
<ALLOWANCES>                                       358,000
<INVENTORY>                                      1,137,700
<CURRENT-ASSETS>                                 2,758,800
<PP&E>                                           2,871,400
<DEPRECIATION>                                   1,836,500
<TOTAL-ASSETS>                                   4,217,700
<CURRENT-LIABILITIES>                              750,700
<BONDS>                                          9,265,000
<PREFERRED-MANDATORY>                                    0
<PREFERRED>                                              0
<COMMON>                                         1,811,500
<OTHER-SE>                                      (7,867,700)
<TOTAL-LIABILITY-AND-EQUITY>                     4,217,700
<SALES>                                          2,446,400
<TOTAL-REVENUES>                                 2,446,400
<CGS>                                            1,802,900
<TOTAL-COSTS>                                    1,802,900
<OTHER-EXPENSES>                                   892,200
<LOSS-PROVISION>                                         0
<INTEREST-EXPENSE>                                  86,100
<INCOME-PRETAX>                                   (334,800)
<INCOME-TAX>                                             0
<INCOME-CONTINUING>                               (334,800)
<DISCONTINUED>                                           0
<EXTRAORDINARY>                                     67,000
<CHANGES>                                                0
<NET-INCOME>                                      (267,800)
<EPS-PRIMARY>                                         (.05)
<EPS-DILUTED>                                            0
        

</TABLE>
#### Curtis Patrick MONTGOMERY v. L. L. WAINWRIGHT.

No. 38978.

Supreme Court of Florida.

Sept. 1969.

Habeas Corpus denied without opinion.
[Federal Register Volume 83, Number 127 (Monday, July 2, 2018)]
[Notices]
[Pages 31028-31029]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-14163]


-----------------------------------------------------------------------

SMALL BUSINESS ADMINISTRATION

[Disaster Declaration #15574 and #15575; Oklahoma Disaster Number OK-
00122]


Presidential Declaration of a Major Disaster for Public 
Assistance Only for the State of Oklahoma

AGENCY: U.S. Small Business Administration.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: This is a Notice of the Presidential declaration of a major 
disaster for Public Assistance Only for the State of Oklahoma (FEMA-
4373-DR), dated 06/25/2018.
    Incident: Wildfires.
    Incident Period: 04/11/2018 through 04/20/2018.

DATES: Issued on 06/25/2018.
    Physical Loan Application Deadline Date: 08/24/2018.
    Economic Injury (EIDL) Loan Application Deadline Date: 03/25/2019.

ADDRESSES: Submit completed loan applications to: U.S. Small Business 
Administration, Processing and Disbursement Center, 14925 Kingsport 
Road, Fort Worth, TX 76155.

FOR FURTHER INFORMATION CONTACT: A. Escobar, Office of Disaster 
Assistance, U.S. Small Business Administration, 409 3rd Street SW, 
Suite 6050, Washington, DC 20416, (202) 205-6734.

SUPPLEMENTARY INFORMATION: Notice is hereby given that as a result of 
the President's major disaster declaration on 06/25/2018, Private Non-
Profit organizations that provide essential services of a governmental 
nature may file disaster loan applications at the address listed above 
or other locally announced locations.

[[Page 31029]]

    The following areas have been determined to be adversely affected 
by the disaster:

Primary Counties: Custer, Dewey, Harmon, Roger Mills, Woodward.

    The Interest Rates are:

------------------------------------------------------------------------
                                                                Percent
------------------------------------------------------------------------
For Physical Damage:
  Non-Profit Organizations With Credit Available Elsewhere...      2.500
  Non-Profit Organizations Without Credit Available Elsewhere      2.500
For Economic Injury:
  Non-Profit Organizations Without Credit Available Elsewhere      2.500
------------------------------------------------------------------------

    The number assigned to this disaster for physical damage is 155745 
and for economic injury is 155750.

(Catalog of Federal Domestic Assistance Number 59008)

James Rivera,
Associate Administrator for Disaster Assistance.
[FR Doc. 2018-14163 Filed 6-29-18; 8:45 am]
 BILLING CODE 8025-01-P
#### HAGEDORN MOTORS, INC. v. Frank H. JONES.

No. 53866.

Supreme Court of Louisiana.

Sept. 14, 1973.

In re: Frank V. Jones applying for Cer-tiorari, or Writ of Review, to the Court of Appeal, First Circuit, Parish of Washington, 280 So.2d 643.

Writ denied. On the facts found by the Court of Appeal, there is no error of law in the result obtained.
#### CITY OF NEW ORLEANS v. Wellmann GRUENBERG and Muriel L. Weaver.

No. 54103.

Supreme Court of Louisiana.

Oct. 30, 1973.

In re: Muriel L. Weaver and Wellmann Gruenberg applying for Writs of Certiora-ri, Prohibition, Mandamus and a Stay Order.

Writ denied. This court will not interfere with the orderly prosecution in the lower court in the absence of irreparable injury or great harm, neither of which have been shown here. The showing made does not warrant the exercise of this court’s supervisory power.
* Pursuant to 5 TH C IR

. R. 47.5, the court has determined

that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5 TH C IR

. R. 47.5.4. IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT

No. 98-40918 Summary Calendar

UNITED STATES OF AMERICA,

Plaintiff-Appellee,

versus

DONNA PORTER HEDRICK,

Defendant-Appellant.

- - - - - - - - - - Appeal from the United States District Court for the Eastern District of Texas USDC No. 2:97-CR-11-5

- - - - - - - - - -
May 25, 1999

Before HIGGINBOTHAM, JONES, and DENNIS, Circuit Judges.

PER CURIAM: *

Donna Porter Hedrick appeals from her conviction of conspiracy

to possess crack cocaine with intent to distribute. Hedrick argues

that her plea was involuntary because she did not understand the

nature of duress as a defense to criminal liability; because she

pleaded guilty to obtain medical treatment; and be cause she was

mentally disabled. She contends that her duress defense rendered

the factual basis for her plea inadequate.

The Government argues that Hedrick waived her right to appeal.No. 98-40918 -2-

The explanation of the waiver provision of the plea agreement

o f fered at Hedrick’s sentencing hearing, however, limited the

waiver to sentencing issues only. Although Hedrick raises no

sentencing issues in this appeal, the issues she raises are not
barred by the wavier provision.

Regarding Hedrick’s contentions , our de novo review of the

record of Hedrick’s plea hearing indicates that her plea was

knowing and voluntary. See United States v. Amaya , 111 F.3d 386,

388 (5th Cir. 1997). Our review of the record indicates that the

district court’s finding that there was a factual basis for

Hedrick’s guilty plea was not erroneous. U nited States v.

Schmalzried , 152 F.3d 354, 356 (5th Cir. 1998).

AFFIRMED.
House Calendar No. 87

103D CONGRESS

1ST SESSION H. RES. 252

[Report No. 103–250]

RESOLUTION

Relating to consideration of the bill (H.R. 2750)

purposes.year ending September 30, 1994, and for otherTransportation and related agencies for the fiscalmaking appropriations for the Department of

SEPTEMBER 21, 1993

Referred to the House Calendar and ordered to be

printed
IV

House Calendar No. 87

103D CONGRESS

1ST SESSION H. RES. 252

[Report No. 103–250]

Relating to consideration of the bill (H.R. 2750) making appropriations

for the Department of Transportation and related agencies for the fiscal

year ending September 30, 1994, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

SEPTEMBER 21, 1993

Mr. GORDON, from the Committee on Rules, reported the following resolution;

which was referred to the House Calendar and ordered to be printed

RESOLUTION

Relating to consideration of the bill (H.R. 2750) making

appropriations for the Department of Transportation and

related agencies for the fiscal year ending September

30, 1994, and for other purposes.

1 Resolved, That during consideration of the bill (H.R.

2 2750) making appropriations for the Department of

3 Transportation and related agencies for the fiscal year

4 ending September 30, 1994, and for other purposes, the

5 amendment printed in section 2 of this resolution shall

6 be considered as adopted in the House and in the Commit-
2

HRES 252 RH

1 tee of the Whole. The bill as so amended shall be consid2 ered as the original bill for the purpose of further amend3 ment. The amendment printed in section 3 of this resolu4 tion may amend a portion of the bill not yet read for

5 amendment and shall not be subject to a demand for divi6 sion of the question in the House or in the Committee

7 of the Whole.

8 SEC. 2. The amendment considered as adopted in the

9 House and in the Committee of the Whole is as follows:

10 Page 36, after line 10, insert: ‘‘$28,200,000 for

11 the San Francisco Airport BART Extension Project

12 and the Tasman Corridor LRT Project;’’; and

13 Page 36, line 21, strike ‘‘$78,200,000’’ and in14 sert in lieu thereof ‘‘$50,000,000’’.

15 SEC. 3. The amendment that may amend a portion

16 of the bill not yet read for amendment is as follows:

17 Page 7, line 13, strike ‘‘$2,555,695,000’’ and

18 insert in lieu thereof ‘‘$2,560,695,000’’; and

19 Page 22, line 23, strike ‘‘$85,550,000’’ and in20 sert in lieu thereof ‘‘$62,000,000’’.

21 SEC. 4. House Resolutions 211 and 221 are laid on

22 the table.