text: b"U.S. Department of the Interior\nOffice of Inspector General\n\n\n\n\n SURVEY REPORT\n\n\n FEDERAL GRANT PROGRAM\n TRAVEL ACTIVITIES,\n DEPARTMENT OF EDUCATION,\n GOVERNMENT OF GUAM\n\n REPORT NO. 99-I-255\n FEBRUARY 1999\n\x0c N-IN-GUA-004-97-C\n\n\n United States Department of the Interior\n OFFICE OF INSPECTOR GENERAL\n Washington, DC 20240\n FEB 2 5 1999\n\n\n SURVEY REPORT\nMs. Gloria Nelson\nChairperson\nInterim Board of Education\nPost Office Box DE\nHagatna, Guam 96932\n\nSubject: Survey Report on Federal Grant Program Travel Activities, Department of\n Education, Government of Guam (No. 99-I-2551\n\nDear Ms. Nelson:\n\nThis report presents the results of our review of the Department of Education\xe2\x80\x99s Federal grant\nprogram travel activities. The objective of our review was to determine whether the\nDepartment of Education complied with Federal and local laws and regulations and grant\nagreements applicable to travel expenditures charged to Federal grants.\n\nBACKGROUND\n\nThe original (1950) version of the Organic Act of Guam (Title 48, Section 142 1 g(b), of the\nU.S. Code Annotated) stated, \xe2\x80\x9cThe Governor [of Guam] shall provide an adequate public\neducational system of Guam, and to that end shall establish, maintain, and operate public\nschools according to the laws of Guam.\xe2\x80\x9d On November 19,1993, Guam Public Law 23-42\nwas enacted to repeal and enact a new version of Title 17, Section 3 10 1, of the Guam Code\nAnnotated, which established the Department of Education within the Government of Guam.\nSection 3 102 of the new version of Title 17 states, \xe2\x80\x9cThe Department [of Education] shall be\nadministered through the Territorial Board of Education. . . which shall be the governing and\npolicy-making body of the Department.\xe2\x80\x9d Further, Section 3 102(a) states that the Territorial\nBoard will hire a Director and Deputy Director of Education.\n\nOn February 27, 1998, Guam Public Law 24-142 was enacted to divide the Board of\nEducation into four elected District Boards ofEducation, each with a District Superintendent.\nIn addition, a restructured Department of Education, with the Director appointed by the\nGovernor, was created to provide guidance to and coordinate the activities of the districts and\nto \xe2\x80\x9cserve as the state educational agency for purposes of Federal statutes, policies, grants,\nprograms and regulations.\xe2\x80\x9d This law also provided for the existing school board to seme on\n\x0can interim basis for a 1 -year transition period and for the election, in November 1998, of the\nmembers of the four new District Boards of Education.\n\nDuring fiscal year 1997, the Department of Education had total revenues of $168.8 million\n($152.6 million from local sources and $16.2 million from Federal sources) and total\nexpenditures of $167.2 million ($150.6 million from local funds and $16.6 million\xe2\x80\x99 from\nFederal funds). During the same fiscal year, the Department had 3,793 employees and\nadministered 36 schools that had a total enrollment of 32,923 students.\n\nOn March 30,1993, the Department of Education adopted the Financial Management System\nPolicies and Procedures Manual, which includes procedures for processing all Departmental\ntravel transactions. In addition, the Policies and Procedures Manual directs Departmental\npersonnel to comply with the travel policies included in the Government of Guam\xe2\x80\x99s Travel\nand Transportation Manual. However, on March 6,1997, the Director of the Department of\nEducation issued a directive stating that effective for fiscal year 1997, he (rather than the\nExecutive Branch\xe2\x80\x99s Bureau of Budget and Management Research) would approve all off-\nisland travel authorizations.\n\nAccording to Departmental records, the Department, during fiscal years 1996, 1997, and\n1998 (through March 3 l), received appropriations totaling $1.9 million and expended\n$685,696 for travel funded by Federal grants, including $37,465 for local mileage. The\ntravel funds were received from five different Federal agencies for the Department\xe2\x80\x99s 11\nseparate Federal grant programs, which are controlled through a total of 57 separate accounts\nas follows:\n\n Number of Number of Grant Accounts\n Federal Agencv Federal Promams With Federallv Funded Travel\nEducation* 5 38\nHealth and Human Services 2 10\nAgriculture 2 7\nLabor 1 1\nDefense** r _J\n\n\n\n *Travel paid from Federal funds under the Department of Education\xe2\x80\x99s Extended Day program was\n not included in these totals because that program will be audited separately.\n\n **Travel paid from Federal funds under the Department of Education\xe2\x80\x99s contracts with the U.S.\n Department of Defense also was not included in these totals because that program will be audited\n separately. However, we did review travel for the U.S. Department of Defense\xe2\x80\x99s Junior Reserve\n Officer Training Corps program.\n\n\n\n\n\xe2\x80\x98Expenditures from Federal funds exceeded revenues from Federal sources because the Department had\ncarryover funds from fiscal year 1996 that were available for use during fiscal year 1997.\n\n 2\n\x0cDuring fiscal years 1996, 1997, and 1998 (through March 3 l), the Department issued\n20 1 travel authorizations for Federally funded travel and issued 182 travel purchase orders,\ntotaling $730,750, to 587 travelers and vendors.2\n\n SCOPE OF SURVEY\nThe scope of the survey included Federally funded travel (excluding travel funded by the\nDepartment of Education\xe2\x80\x99s Extended Day program and the Department\xe2\x80\x99s contracts with the\nU.S. Department of Defense, both of which will be audited separately) incurred for off-island\ntravel and local mileage reimbursement claims during fiscal years 1996, 1997, and 1998\n(through March 3 1). We visited the offices of the Department of Education, the Department\nof Administration, and the Bureau of Budget and Management Research to interview\nofficials and review records pertaining to Federally funded travel activities. In addition, we\ninterviewed program officials from the U.S. Departments of Agriculture, Education, Labor,\nand Health and Human Services to obtain program information.\n\nOur review was made, as applicable, in accordance with the \xe2\x80\x9cGovernment Auditing\nStandards,\xe2\x80\x9d issued by the Comptroller General of the United States. Accordingly, we\nincluded such tests of records and other auditing procedures that were considered necessary\nunder the circumstances.\n\nAs part of the survey, we evaluated the system of internal controls related to the operational\nand financial management of Federally funded travel. Based on our limited review, we\ndetermined that, in general, the Department had adequately managed the processing of travel\nauthorizations and local mileage reimbursement claims. However, we identified internal\ncontrol weaknesses in the areas of clearing outstanding travel advances and processing and\nclosing travel purchase orders, which are discussed in the Results of Survey section of this\nreport. Our recommendations, if implemented, should improve the internal controls in these\nareas.\n\nPRIOR AUDIT COVERAGE\nDuring the past 5 years, the U.S. General Accounting O&e has not issued any audit reports\non travel costs charged to Federal grants by Guam\xe2\x80\x99s Department of Education. However, the\nOffice of Inspector General\xe2\x80\x99s November 1993 audit report \xe2\x80\x9cTravel Practices, Government\nof Guam\xe2\x80\x9d (No. 94-I-106) discussed travel management by 19 different Executive,\nLegislative, and Judicial entities within the Government of Guam. At the time that the audit\nwas performed, the Department of Administration processed travel authorizations for the\nDepartment of Education. However, on March 30, 1993, the Department of Education\n\n\n\xe2\x80\x98Paragraph 1.10 of the Financial Management System Policies and Procedures Manual section entitled\n\xe2\x80\x9cTravel Authorization Processing\xe2\x80\x99 provides that, after travel authorizations are approved, the Division of\nSupply Management is responsible for issuing travel purchase orders for each approved travel authorization\nto control the funding certification and payment process. Each travel purchase order designates one traveler\nor vendor (for airline tickets or training) as the responsible party and can include per diem, airfare,\nhousehold shipment charges, and other travel costs.\n\n 3\n\x0cassumed responsibility for processing its own travel authorizations and vouchers and, on\nMarch 6, 1997, assumed responsibility for budgetary control over travel funds. The prior\naudit did not include any findings specifically related to the Department of Education\xe2\x80\x99s\nprocessing of travel authorizations and vouchers.\n\nAn independent public accounting firm issued single audit reports on the Government of\nGuam, including the Department of Education, for fiscal years 1995 and 1996. However, the\nreports did not include findings related to the Department\xe2\x80\x99s travel operations. Although the\nDepartment\xe2\x80\x99s single audit for fiscal year 1997 (which began in July 1998) will again be\nconducted as part of the Government of Guam\xe2\x80\x99s single audit, the Department will be audited\nas an independent component unit instead of a line agency within the Executive Branch.\n\n RESULTS OF SURVEY\nThe Department of Education needed to improve its control over Federally funded travel.\nSpecifically, we found that the Department did not ensure that (1) travel vouchers were filed\nin a timely manner and that travel advances were used for authorized purposes, (2) claims\nfor Federal reimbursement of grant-related travel expenditures were submitted timely,\n(3) documents were retained which identified those travel expenditures submitted for Federal\nreimbursement, (4) travel expenditures were appropriately charged to Federal grants, and (5)\ncompetitive procedures were used to obtain airline services. Procedures pertaining to travel\nexpenditures on Federal grants are contained in the Department\xe2\x80\x99s Financial Management\nSystem Policies and Procedures Manual and the Common Rules for Federal grant\nadministration issued by the U.S. Office of Management and Budget. How-ever, deficiencies\noccurred because Departmental offkials did not provide adequate oversight of its employees\nand provide them adequate training. As a result, the Department (1) was owed $4,0553 for\noutstanding travel advances, (2) may lose $4,855\xe2\x80\x9d in Federal reimbursements, (3) did not\nhave adequate support for at least $34,054 in claims for Federal reimbursement, (4) incurred\nquestionable travel costs of $4,915, and (5) had little assurance that it obtained the best prices\nfor airfares.\n\nTravel Advances\n\nParagraph 1.2 of the Financial Management System Policies and Procedures Manual section\nentitled \xe2\x80\x9cTravel Authorization Processing\xe2\x80\x9d states, \xe2\x80\x9cThe traveler must submit the Travel\nVoucher form, Travel Itinerary form, and supporting receipts to Accounting within 15 days\nof completing travel.\xe2\x80\x9d Further, subparagraphs 1.2.10 and 1.2.11 require the Department\xe2\x80\x99s\ntravel accounting technician to review the file of open travel authorizations for any claims\nor travel advances outstanding for more than 15 days, to send Uncleared Travel Advances\nMemoranda to the travelers, and to \xe2\x80\x9ctake necessary action as indicated in the [Government\n\n30utstanding travel advances totaled $7,792. However, we reduced this amount to $4,055 to avoid\nduplicate counting of the remaining $3,737, which is included in \xe2\x80\x9cTravel Expenses\xe2\x80\x9d in this report.\n\n4Unreimbursed travel costs totaled $7,121. However, we reduced this amount to $4,855 to avoid duplicate\ncounting of the remaining $2,266, which is included in \xe2\x80\x9cTravel Expenses\xe2\x80\x9d in this report.\n\n 4\n\x0cof Guam\xe2\x80\x99s] Travel and Transportation Manual.\xe2\x80\x9d Section 1712.02 of the Travel and\nTransportation Manual states that \xe2\x80\x9cadvances not fully recovered by deductions from\nreimbursement vouchers or voluntary refunds by the traveler within fifteen (15) days\nfollowing arrival on Guam [will be recovered] by set off of salary due, retirement credit, or\notherwise, from the person to whom advanced . . . or by such other legal method of recovery\nas may be necessary.\xe2\x80\x9d\n\nWe reviewed the processing of 16 travel purchase orders, totaling $334,484, and identified\n3 travel purchase orders, totaling $4,055, that were open for periods of 7 to 30 months longer\nthan the time by which the travelers were required to file travel vouchers and supporting\ndocuments. This condition occurred because Departmental personnel did not comply with\nexisting procedures to obtain outstanding travel vouchers from travelers and did not comply\nwith Departmental procedures in closing purchase orders. As a result, the travelers did not\naccount for travel advances totaling $4,055, and the Department also did not have the use of\n$2,355\xe2\x80\x99 because Federal reimbursement could not be requested until one of the three travel\npurchase orders was closed.\n\nThe accounting technician assigned to close travel purchase orders stated that although he\nhad sent only two Uncleared Travel Advances Memoranda to travelers who had outstanding\ntravel vouchers during the period of January 1997 to March 1998, he usually called travelers\nrequesting that they file the delinquent vouchers. He also stated that during this period, the\nDepartment, to the best of his knowledge, did not offset or attempt to offset outstanding\namounts against the salaries of travelers who had not filed travel vouchers. Further, the\naccounting technician said that he had not been provided training on closing travel purchase\norders or on the effects of not closing travel purchase orders in a timely manner. Also, the\naccounting technician stated that his backlog of open travel purchase orders (on\nJuly 24, 1998, we counted 53 open travel purchase orders) existed because of his \xe2\x80\x9cother job\nresponsibilities\xe2\x80\x9d and because other staff did not provide information necessary to close out\nthe travel purchase orders. The accounting supervisor stated that the accounting technician\nhad not informed her of the problems related to closing travel purchase orders but that if she\nhad been aware of the problems, she could have assigned someone to assist him. In our\nopinion, Departmental officials should have monitored the travel administration process\nmore closely to ensure compliance with existing policies and procedures.\n\nClaims for Federal Reimbursement\n\nParagraph 1.2 of the Financial Management System Policies and Procedures Manual section\nentitled \xe2\x80\x9cCash Disbursement - Follow Up\xe2\x80\x9d states that the Assistant Financial Affairs\nAdministrator is to \xe2\x80\x9censure that the Federal Government is billed in a timely manner to\nreimburse the government [of Guam] for expenditures related to Federal Programs.\xe2\x80\x9d In\naddition, Paragraph 2.6 of the Manual section entitled \xe2\x80\x9cTravel Authorization Processing\xe2\x80\x9d\nstates that the travel accounting technician is to \xe2\x80\x9cprepare a journal voucher to reclassify\n\n\n50f the three travel purchase orders totaling $4,055, two in the amount of $1,700 each were from local\nfimds related to the Junior Reserve Officer Training Corps program and therefore were not eligible for\nFederal reimbursement.\n 5\n\x0ccleared advances from the Travel Advances account to the appropriate expenditure account.\xe2\x80\x9d\nFurther, Paragraph 2.9 of that section of the Manual states that, at the end of each month, the\ntravel accounting technician is to \xe2\x80\x9creview the travel advances in the Open Purchase Orders\nReport.\xe2\x80\x9d The section further states, \xe2\x80\x9cIf all travel advances and invoices have been recorded\nagainst the Purchase Order, request Supply Management to close the Purchase Order.\xe2\x80\x9d\nDepartmental accounting personnel stated that at the end of each month, they prepared\nrequests (based on that month\xe2\x80\x99s recorded travel expenditures) for the Department of\nAdministration to obtain reimbursement from the appropriate Federal grantors.\n\nOf the 16 travel purchase orders reviewed, we found that 6 travel purchase orders were\nrelated to the Junior Reserve Officer Training Corps and were not eligible for Federal\nreimbursement. Therefore, we excluded these travel purchase orders from our tests for\nFederal reimbursement purposes. Of the remaining 10 travel purchase orders, we identified\n3 purchase orders, with travel advances totaling $4,855, for which Departmental personnel\nhad not prepared or recorded closing journal vouchers for periods of 1 to 7 months after\nhaving received all necessary supporting documents. For example, all documents necessary\nto close a travel purchase order for $4,561 were filed by March 6,1998. However, 4 months\nlater, Departmental personnel had not requested Federal reimbursement for $3,125 of the\n$4,56 I (a request for $1,436 appears to have been made). The accounting technician could\nnot provide us with an explanation as to why he had not prepared and processed the required\nclosing journal vouchers for two of the travel purchase orders, but he said that for the third\ntravel purchase order: he had not closed all fiscal year 1998 transactions. As a result,\nreimbursement for $4,855 in Federally funded travel had not been requested.\n\nRetention of Records\n\nSubsection REC 3 of the Financial Management System Policies and Procedures Manual\nsection entitled \xe2\x80\x9cRecord Keeping, Computer Center Operations, Report Frequency\xe2\x80\x9d states,\n\xe2\x80\x9cTO ensure [the Department of Education] is in accordance with the [U.S. Office of\nManagement and Budget] Common Rule, Section 42, Retention and access requirements for\nrecords, all financial and programmatic records, supporting documents, statistical records,\nand other records of grantees or subgrantees must be maintained for a period of no less than\nthree (3) years after finalization of the year end audit.\xe2\x80\x9d Under the claim process established\nwith the Department of Administration, the Department of Education prepared and sent\nRequest for Reimbursement on Federal Grants Expenditures claim forms to the Department\nof Administration, which requested the drawdowns of grant funds from the appropriate\nFederal agency.\n\nOf the 10 travel purchase orders reviewed for Federal reimbursement purposes, we identified\n8 travel purchase orders that had expenditures totaling about $34,054.6 However, because\nof missing accounting documents, we could not determine whether the travel expenditures\n\n\n\xe2\x80\x98%he Department\xe2\x80\x99s records identified reimbursement claims by program and Federal grants but not by\ncategory of expenditures. Therefore, we could not specifically distinguish travel-related claims from\npersonnel and other categories of expenditures. In addition, the Department could not locate summary claim\ntotals for fiscal year 1996 but did provide claim totals for fiscal years 1997 and 1998 (through March 31).\n\n 6\n\x0chad been forwarded to the Department of Administration for Federal reimbursement. The\naccounting technician stated that she routinely discarded (within 3 weeks after preparation)\nthe listings ofthe specific travel expenditures included on reimbursement claims transmitted\nto the Department of Administration for submission to the Federal grantor agencies because\nof insufficient filing space to retain the documents and also that she did not believe that it\nwas important to retain these listings. Therefore, we were unable to confirm the exact\namount of travel expenditures included in the Department of Education\xe2\x80\x99s overall\nreimbursement claims, and the Department of Education did not have records to support the\nexpenditures claimed. We believe that records of the travel expenditures claimed should be\nretained for the 3-year period specified in Department of Education and Federal record\nretention requirements to support whether the expenditures claimed were allowable.\n\nAccording to the Department of Education\xe2\x80\x99s comptroller, the problems identified in his\ndepartment\xe2\x80\x99s process for accounting for and filing claims for Federal reimbursement\noccurred, in part, because of the shortage of qualified accountants. He stated that, as of July\n24, 1998, he was the only employee (of 60 employees in the Department\xe2\x80\x99s Business Office)\nwho had a degree in accounting. We believe that the Department should ensure that its\naccounting personnel have the level of formal and on-the-job training required to\nsatisfactorily perform their accounting duties.\n\nBased on our review, we classified as unsupported $34,054 of the $38,909 (the balance of\n$4,855 was questioned in the section of this report \xe2\x80\x9cClaims for Federal Reimbursement\xe2\x80\x9d)\nin travel expenditures apparently claimed for reimbursement during fiscal years 1996, 1997,\nand 1998 (through March 3 1).\n\nTravel Expenses\n\nAttachment B, Section 41, of U.S. Office of Management and the Budget Circular A-87,\n\xe2\x80\x9cCost Principles for State, Local and Indian Tribal Governments,\xe2\x80\x9d states that \xe2\x80\x9ctravel costs for\nofficials covered by Section 23 [such as members of councils and school boards], when\nspecifically related to Federal awards, are allowable with prior approval of a grantor agency.\xe2\x80\x9d\nIn addition, Board Policy No. 363, \xe2\x80\x9cField Trips and Excursions,\xe2\x80\x9d requires that the adults\naccompanying students on off-island field trips be employees of the Department of\nEducation. Finally, Title 5, Section 23 104(d), of the Guam Code Annotated states, \xe2\x80\x9cIf the\nemployee received an excessive advance allowance, he shall reimburse the Government the\nexcessive amount .\xe2\x80\x9d\n\nWe reviewed 16 travel purchase orders, totaling $334,484, for compliance with Federal and\nlocal travel regulations and policies. The 16 travel purchase orders reviewed consisted of 10\npurchase orders, totaling $45,000, funded by Federal grants and 6 purchase orders, totaling\n$289,484, funded by local funds. We identified unallowable or uncollected travel\nexpenditures and advances in 3 of the 16 travel purchase orders reviewed as follows:\n\n _ A member of the interim Board of Education traveled to Virginia to attend an\neducation conference, and the Department charged the $3,737 cost of the trip to a Federal\ngrant program. The accounting technician who processed this travel authorization stated\n\n 7\n\x0cthat, at the time, she was not aware that the travel costs of Board of Education members\ncould not be charged to Federal grants without the grantor\xe2\x80\x99s prior approval.\n\n - The Department paid $1,078 from local funds for travel by a chaperon on a student\nfield trip who was not an employee of the Department of Education. The accounting\ntechnician said that she did not question the travel because the traveler had been approved\nby the requesting division, The division\xe2\x80\x99s approving official stated that he was aware of the\nrequirement that all travelers should be Department employees but that he approved the\ntravel because both the individual and her spouse (who was a Department employee) were\nselected for the trip by an official who was senior to the approving official.\n\n _ A chaperon on another student field trip had not returned $100 in local funds\nreceived in advance per diem for a student who decided not to participate. The accounting\nsupervisor stated that she did not question the use of the funds because the funds were used\nfor other expenses during the field trip.\n\nIn each instance, as of the time of our review, the Department had not taken actions to\nrecover the funds.\n\nPurchase of Airline Services\n\nThe Department of Education did not ensure that airline tickets were acquired in a\ncompetitive manner. Section 3-l 1.3.1 of the Department of Education Procurement\nRegulations states, \xe2\x80\x9cInsofar as it is practical for small purchases of supplies or services\nbetween $500 and $15,000, no less than three (3) businesses shall be solicited to submit\nwritten quotations or oral quotations that are recorded and placed in the procurement file.\xe2\x80\x9d\nIn addition, Section 36(12)(c)(4)(d) of the Common Rules for the administration of Federal\ngrants (as issued in accordance with U.S. Office of Management and Budget Circular A-l 02,\n\xe2\x80\x9cGrants and Cooperative Agreements With State and Local Governments\xe2\x80\x9d) states, \xe2\x80\x9cIf small\npurchase procedures are used for procuring services, supplies, or other property that do not\ncost more than $100,000, price or rate quotations shall be obtained from an adequate number\nof qualified sources.\xe2\x80\x9d\n\nDuring the period of October 1, 1995, to March 3 1, 1998, four Department divisions\npurchased airline tickets costing a total of $192,904 without documenting whether more than\none quotation was obtained. However, we could not determine whether this practice resulted\nin unnecessary additional airfare costs because the two primary airlines serving Guam did\nnot retain historical airfare information, which prevented a comparison of actual airfares with\npotentially available airfares.\n\nAgencies within the U.S. Government issue competitive contracts for travel services to be\nprovided to offices in a specified geographical area, and the winning bidder guarantees the\nbest and lowest rates and provides all travel services needed by the offices. We believe that\nthe Department of Education could issue a similar contract, which should help ensure that\nthe most cost effective rates would be obtained for Departmental travelers. Therefore, in our\nopinion, the Department should pursue the option of competitively contracting for travel\n\n 8\n\x0cservices and, if not, require quotations from the two primary airlines for all Federally funded\nair travel to help ensure that it obtains the most economical prices for airline tickets.\n\nRecommendations\nWe recommend that the Board of Education instruct the Director of the Department of\nEducation to:\n\n 1. Develop and implement procedures to require that Departmental accounting and\nsupervisory personnel monitor the filing of travel vouchers to ensure that all travel vouchers\nare filed in a timely manner.\n\n 2. Establish time frames for closing travel purchase orders and implement procedures\nto require that Departmental supervisory personnel ensure that accounting personnel comply\nwith the established time frames.\n\n 3. Require that all supporting documents for travel reimbursement claims be retained\nfor the time periods provided in the Government of Guam\xe2\x80\x99s records retention policies and\napplicable Federal grant management regulations.\n\n 4. Provide training to ensure that Departmental accounting personnel responsible for\nprocessing travel transactions and documents related to Federal grants are knowledgeable of\nthe applicable travel policies and regulations and ensure that accounting and supervisory\npersonnel are accountable for enforcing the travel policies and regulations.\n\n 5. Advise the applicable Federal agencies of the questioned costs and either resolve\nthe questioned costs or arrange for their repayment.\n\n 6. Take appropriate action to recover the travel costs of $1,078 related to the\nnonemployee chaperon and the $100 in advance per diem related to the student who did not\nparticipate in a planned field trip.\n\n 7. Enter into a competitively awarded contract for all Departmental travel services\nor implement procedures to ensure that competitive airfare quotations are obtained and\ndocumented for all Federally funded travel from at least the two primary air carriers.\n\x0c Guam Board of Education Response and Office of Inspector General\n Reply\n\nIn the January 27, 1999, response (Appendix 3) to the draft report from the Chairperson,\nInterim Board of Education, the Board concurred with Recommendations 1,2, 4, 6, and 7\nand partially concurred with Recommendation 5. Although the Board did not specifically\nrefer to Recommendation 3, we considered the Board\xe2\x80\x99s response to Recommendation 2 to\nalso be applicable to Recommendation 3. Based on the response, we requested additional\ninformation for all of the recommendations (see Appendix 4).\n\nRecommendation 5. Partial concurrence indicated.\n\n Board of Education Response. The Board stated that the Board member\xe2\x80\x99s travel\n\xe2\x80\x9cwas justified and reimbursable, [because] the individual is a member of the Goals 2000\ncommission appointed by the Governor.\xe2\x80\x9d The Board further stated that the Department of\nEducation is pursuing reimbursement from the Goals 2000 program but that \xe2\x80\x9c[slhould Goals\n2000 deem this travel non-reimbursable, the Department will charge all costs associated with\nthis travel against the Board\xe2\x80\x99s FY [fiscal year] \xe2\x80\x9899 budget.\xe2\x80\x9d\n\nIn the January 8, 1998, preliminary response, included with the January 27 response (page\n6 of Appendix 3), the Director of Education further stated that the Interim Board member\n\xe2\x80\x9cwas authorized to travel to Virginia\xe2\x80\x9d to attend an education conference and that the\nDepartment requested supporting documentation from the Federal Program Administrator\nto show such authorization.\n\n Office of Inspector General Reply. Office of Management and Budget\nCircular A-87, \xe2\x80\x9cCost Principles for State, Local and Indian Tribal Governments,\xe2\x80\x9d\nAttachment B, Section 4 1, states that \xe2\x80\x9ctravel costs for officials covered by Section 23 (such\nas councils, school boards, etc.), when specifically related to Federal awards, are allowable\nwith prior approval of a grantor agency.\xe2\x80\x9d However, during our review of travel records, we\nfound no documentation that such prior approval had been granted, nor did the response\ncontain such documentation. Further, during the audit, the accounting technician who had\nprocessed the travel authorization had contacted, at the auditor\xe2\x80\x99s request, the Federal\nProgram Administrator for information regarding this issue. However, the information was\nnot provided to the technician.\n\nThe Inspector General Act, Public Law 95-452, Section 5(a)(3), as amended, requires\nsemiannual reporting to the U.S. Congress on all audit reports issued, the monetary impact\nof audit findings (Appendix l), actions taken to implement audit recommendations, and\nidentification of each significant recommendation on which corrective action has not been\ntaken.\n\nIn view of the above, please provide a response, as required by Public Law 97-357, to this\nreport by March 26, 1999. The response should be addressed to our Pacific Office,\n\n\n\n 10\n\x0c4 15 Chalan San Antonio, Baltej Pavilion - Suite 306, Tamuning, Guam 969 11. The response\nshould provide the information requested in Appendix 4.\n\nWe appreciate the assistance of the management and staff of the Department of Education\nin the conduct of our survey.\n\n\n\n\n Eljay B. Bowron\n Inspector General\n\ncc: Governor of Guam\n Director, Department of Education\n\x0c APPENDIX I\n\n\n CLASSIFICATION OF MONETARY AMOUNTS\n\n Ouestioned Costs\n Unsupported cost\n Finding Area costs ExceDtions\n\nTravel Advances %4,055*\nClaims for Federal Reimbursement 4,855+*\nRetention of Records 34,054* *\nTravel Expenses $4.915***\n\n Totals\n\n\n\n\n*Amount consists of $2,355 of Federal fimds and $1,700 of local funds.\n\n**Amount represents Federal funds.\n\n***Amount consists of $3.737 of Federal funds and $1,178 of local funds.\n\n\n\n 12\n\x0c APPENDIX 2\n\n\n FEDERAL PROGRAM TRAVEL AND QUESTIONED COSTS\n FOR OCTOBER 1,1996, TO MARCH 31,1998\n\n Federally Total Questioned Costs\n Grantor Agency Total Reimbursed Questioned Unsupported cost\n and Grant Travel Costs Travel Costs* Travel Costs Exceptions\n\nEducation:\n Consolidated Grant $103,035 $103,035 0 0 0\n\n Grants to States for the\n Education of Children\n With Disabilities 116,814 116,814 $28,076 $28,076 0\n\n Infants and Toddlers\n With Disabilities 25,229 25,229 10,748 10,748 0\n\n Goals 2000 8,948 8,948 3,737 0 $3,737\n\n Guam Bilingual\n Education 3,404 3,404 0 0 0\n\nHealth and Human\nServices:\n Headstart 30,054 30,054 0 0 0\n\n HIV/AIDS 3,156 3,156 0 0 0\n\nAoriculture:\n State Administrative\n Expense 36,443 36,443 0 0 0\n\n Nutrition Education\n and Training Program 14,587 14,587 0 0 0\n\nLabor:\n School-To-Work** 45,52 I 0 2,440 2,440 0\n\nDefense:\n Junior Reserve Offtcer\n Training Corps*** 298,505 0 2,878 1.700 1 I78\n -\n\n Total $685.696 $341,670 $47.879 $42.964 s4.915\n\n_ _ . . . .\n*We could not determme the exact amount ofFederally reimbursed travel costs because ofdeficiencies in the Department\nof Education\xe2\x80\x99s accounting and record keeping for travel transactions.\n\n**As of July 24, 1998. the Government of Guam had not requested that the U.S. Department of Labor reimburse the\nDepartment of Education for these travel costs.\n\n***As noted in the report, travel costs for the Junior Reserve Ofice Training Corps program were paid from local funds\nand were not eligible for Federal reimbursement.\n\n\n\n\n 13\n\x0c APPENDIX 3\n Page 1 of 7\n\n GUAM BOARD OF EDUCATION\n DEPARTMENT OF EDUCATION\n P. 0. Box DE, AgaM. Gu 96932\n Telcph: (67 1) 734dmf3 FAX: (67 1) 7344904\n Jm~ary 27,1999\n\n Mr. Peter J. Scha~vark. Jr.\n Senior Auditor\n o&e of the Inspector General\n North Pacific Region\n 238 Archbishop F.C. Flares Street\n PDN BulldIng, Suite 807\n Agsna, Guam 98910\n sl@#ect: Response to Fcdcrol Gmnt Progrrun\n Hafa Adai Mr. Schanmrk;\n This letter serves as: (1) an addendum to the letter sent by the Director of\n Education to Mr. EIlJay B. Brown dated January 8. 1999 regarding your audit\n finding on the travel of the Interim Board of Education member; and (2) a_n\n ofiicial response to your audit findhqjs and recommendations.\n\n\n &$itofs Findln~.\nMII)*r:\nMary A. Cutkrra\nMark K. Mwtba\n A member of the Interim Board of Education traveled to Virglnla to attend an\nVicet~tt C. Meno EducaUon conference, and the Department charged the $3.737.00 cost of the\nbat M. Wolf, Ed. D. trip to a Federal grant program. The accounung technlcfan who processed\nAprU D. Gucaa this travel authorlzaUon stated that. at the Ume. she was not aware that the\n travel caste of Board of Education member could not be charged to Federal\n grants without the grantor\xe2\x80\x99s prior approval.\n\n\n of I Res.\n Y5. Advise the applicable Federal agencks of the questIoned costs and either\n resolve the questioned cost3 or arrange for repayment.\n R~CoCortectiW~ .\n The Board Member\xe2\x80\x99s travel was Jusufied and reimbursable. the IndkfduaI 1s a\n member of the Goals 2000 commlsslon appointed by the Governor of Guam.\n Please note that this tndlvidual\xe2\x80\x99s travel was lnitaily charged against Goals\n 2000 and the Department is pursuing reimbursement due It being non-\n reimbursed. Should Goals 2000 deem this travel non-relmburseable, the\n Department will charge all costs associated with this travel against the\n Board\xe2\x80\x99s FY \xe2\x80\x9899 budget (Please refer to l/8/99 letter on responses.\n\n\n\n\n Promorer excellence Rowdes support\n 14\n\x0c APPENDIX 3\n Rt2Peter Sduwark JT.\n c. Page 2 of 7\n\n\n\n\n pt-cgrams wCU be obcahed pdor co tmL wuf wfK enforce ali trawl pottctes and reg~bhs\n (e.g., OMB A-87, local tm.vel pokies, etd\n\n rPlpdlpQh[?L.\n The Department pald $I,07 8 from local funds for travel by a chaperon on a\n student field trip who was not an employee of the Department of EGducaUon. The\n accounttng technician said that she did not question the travel because the traveler\n had been approved by the requesttng dlvtston. The dNls!on\xe2\x80\x99s approving offidal\n stated that he was aware of the requirement that all travelers should b e\n Department employees by that he approved the travel because both the fndlvtdual\n and her spouse (who was a DOE employee1 were selected for the trip by an ofkial\n who was senior to the approving 0ffkiaJ.\n\n\n #6. Take appropriate acUon to recover ,the travel costs of $1,078 related to the non-\n employee chaperon and the $100 tn advance per diem related to the student who\n did not par&pate In a planned field trip.\n Au&tee Rea~ppst &I& Corr&Ive Acti~.\n The Department concurs with you recommendation and wfll make every effort to\n collect this outstand!ng balance (e.g., holding the Department employee\xe2\x80\x99s payroll\n check, btlllng the chaperon, etc..).\n &d&&a Finding&$.\n A chaperon on another student field trip had not returned $100 In local funds\n r e c e i v e d i n a d v a n c e p e r diem for a stud\n accounting supervisor stated that she did no quesuon the use of the funds because\n the funds were used for other expenses during the field trip.\n tor\xe2\x80\x99~conmiend~.\n\n Y6. Take appropriate action to recover the travel costs of $1.078 related to the non-\n employee chaperon and the $106 In advance per diem related to the student who\n did not participate In a planned held trip.\n tee R~~JDOZW & Comctin Act&,@_planl.\n The Department of Education/Board of Educaiton concur with your\n recommendations and will make every effort to co&W this outstanding balances\n (e.g.. billing the chaperon. etc..)\n H, RBCO~rxON&\n # 1. Develop and implement procedures to requre that Departmental accounting\n and supervisory personnel monitor the Ullngs of travel vouchers to ensure that all\n travel vouchers are filed I.II a timely manner.\n &,@tct ~onse\n\nPrepare3 students for lifk Romotes uxdlence Provides sllppa7\n 15\n\x0c APPENDIX 3\n Page 3 of 7\n\n\n\n\n T h e D e p a r t m e n t o f Education/Board o f E d u c a t i o n c o n c u r with y o u r\n recommendation and will ensure that procedures are lmplementd and enforced.\n #2. Establish time frames for closing travel purchase orders and lmplement\n procedures to require that Departmental supervisory personnel ensure that\n amunttng personnel comply with established time frames.\n tee m md Chrrtct.b &tQQ %a,.\n T h e D e p a r t m e n t o f E d u c a t i o n / B o a r d o f E d u c a t i o n c o n c u r with your\n recomrnendatlon and will ensure that claims are retained based on applicable\n guidelines.\n #4. Provide t.rainIng to ensure the department. accounttng personnel responsible\n for processing travel transactions and documents related federal grants are\n knowledgeable of the applicable travel polictes and regulations and ensure that\n accuuntlng and supervisory personnel are held accountable for enforcing the travel\n policies and regulations.\n tee Rcms?.me Md (h=WtiW ACtiQa .\n\n T h e D e p a r t m e n t o f EducaUon/Board o f E d u c a t i o n c o n c u r wtth y o u r\n recommendation and will ensure that current and new personnel are sufficiently\n trained and monltorti.\n ~5. Advise the applicable federal agencies of the questioned costs and either\n resolve the questioned costs or arrange for repayment.\n\n\n\n\n #6, Take appropriate action to recover the travel costs of $1,078 related to the non-\n employee chaperon and the $100 In advancer per diem related to the student who\n did not partictpate in a planned field trip.\n\n\n\n\n #7. Enter into a compeW.ively awarded contract for all department travel services\n or lmplemenl procedures to ensure that competive airiare qtiotatlons are obtatntxi\n and documented for all federally funded travel from at least the two primary a.tr\n carriers.\n tCCapspQnstmdCggZC~VtAction~, .\n\n T h e D e p a r t m e n t o f Education/Board o f E d u c a t i o n c o n c u r with y o u r\n recommendation and will ensure that competive travel quotations (i.e.31 will be\n obtained from the various local travel agencies.\n\n Our Educational Community:\nF+~MUCS students for liie promOies ac&nce Rovidks support\n 16\n\x0c APPENDIX 3\n Page 4 of 7\n\n\n\n\n Should you have any questions or comments. please do not hesitate to contact me\n at (671) 734-4902/3.\n Thank you.\n\n\n\n\n Our Educations1 Community:\nReparcs students for ii/c Promotes CYcel~ence provida snpport\n\n\n 17\n\x0c APPENDIX 3\n Page 5 of 7\n\n\n DEPARTMENTOFEDUCATION\n fm.ibrnr\n Aplu.CsDmwU\n T& (671) 4 ISAW\n Fu: @71) m-a3\n\n\n\n\n January 8,1988\n\nMr. Eljay 8. 8owmn\nInspector Goneral\nAgana, Guam 86932\nDear Mr. 8owron:\n\nThk letter is in response to the draft audit repofi pertaining to the expendbe of W&al funds.\n\nRegarding the findings relative to the interim Board of Education travel to Virginia and Washington. D.C.,\nthe following are conditbns in which the travel was authorized:\n\n1. The intim Board member was autho&ed to travel lo Virginia 1D attend the NASBE meeting\n given her role es a member of the Guam Goals 2000 Panel and DOE\xe2\x80\x99s ongoing eMI to\n implement the Goals 2000 Comprehensive Educatbn Improvement Plan.\n\n2. The adminlstratot of the Goals 2000 fundlng, Dr. Nerissa Bretanb4hafer. secured permIc&n\n from the Qoals 2DOO oficfal, Daky Gfeenfleld concerning the use of Goals 2000 funding fur\n bavel. She was informed that to the extent 90% of Guam\xe2\x80\x99s Goals 2000 funds dkectJy supportr\n school initlaUves br implementing the CEIP. 10% of the funding can\xe2\x80\x99be used for adm/nkhtiie\n purposes. Including travel to meetings and conferences pettalnlng to the implementatiin o[the\n Goals 2000 CEIP. Dr. Shafer posed the questiOn via emaJ to h4s. Greenfleld, who h turn\n responded via e-mail. WE Is aWaiting a WMtn stalement from Ms. Greenfield or an autMked\n Goals 2000 official Attached k a memorEvrdum that was sent by Dr, Shafer requesting\n documentation relative to this issue.\n\n\n3. Mile the interim Board\xe2\x80\x99s trip was initially scheduled for the duatiorr of the conference in Virginh,\n the trip to Include meeting with Qds 2000 officials and Federal Impact Aid officials. Dr. Shafer\n was scheduled to travel to Washington D.C. to attend the Natlonal Center for Education Srat$&\n (NCES) Winter Forum the last week of January lg98. Dr. Shafets travel was pre-paid by U.S.\n DOE given her role as the liaison to the National Forum Because of a family emergency Dr.\n Shafer had to cancel her trip. The interim &8d member subsectuently a&ended tha Wlnlcr\n Forum and meetings with the Goak 2OOO officials and F&!ral Impact Aii officials on behalf of\n Or. Shafer.\n\nln shoe given the latitude for ~endlng 10% of Goah 2000 tinding. the interim Board member\xe2\x80\x99s I& as\nan ative member af the duam Education Goals 2000 Panel. and the nature of the meetings she\nstknded during her lrip to Washlngton D.C. and Virginia, the funding of the tip to Virglnta k alrfhorlzed\n\n\n\n LZL?Z~N.,\n Dfrector of Education Q\nattachment\n #\xe2\x80\x984c.\n 3\n f\n\n t\n\n COMMONWEA1~THNNQW! &\n\n '9\n\x0c,a\xe2\x80\x9d-\xe2\x80\x98,.- ,. YL ..\xe2\x80\x9cI.- , I I_ APPENDXX 3\n\n\n DEPARTMENTOFEDUCATION\n P.O.lbsDL\n A#oor,Guam%952\n TJ: @7l)AUF(n\n r8x:(m)4Tssau\n\n\n\n\n January 7.1999\n\n Fax Mcmnrandum\n\n TO! D&y Greenfield\n Gods 2000 Coordiaaror, outlying Artas\n\n From: Nerissa Bretania-Shak\n Guam Goals\n . 2000 Contact 1\n\n Subject: Request Documentation of Allowable Expenditures Q\n\n\n\n Sometime Fall 1998 I sent an e-mail requesting advise on whether travel to conferences\n pertaining to standard setting and mt!CdngS with go& 2000 officials could be fuaded by Goals\n 2000 awards, provided ti it fell witbin the 10% admbimative cost. You responded via e-mail\n indicating that ir was allowable, provided that Guam allocated 90% of the mal f&ding fix local\n education agency reform inirintivcs related to the Comprehensive Education Improvement Plan.\n Because we commurricared via e-mail I do not have a copy of your response and am in need for\n wrinesl documentation for audit purposes.\n\n If at aU poujble, please fax to mc some type of documentaku that suppons the wthoridOA of\n wvel cxpcnditurca to atnd a performance standards meeting and a meeting wirh Goals 2000\n officials irr Washington D.C., January 1998. If you may recall ibe Board of Education\n Chairpuso~ met with you sometime d& ths 1~ week of January. Prior to her meeting with\n you she met with other State Board members in Virginia relative to deveIopmcm ofperfo~ce\n and con-t staudards. Her tip WBS fur&d by Goals 2000, uader 10% atinhismtivc allocation.\n If such documentation is no1 possible because of the ;eime period since we comxm&ated, I\n would apprcciau any type of documentatioQ &at refers IO allowable ewnditures undtr the\n admi&rrative portion.\n Your response to this is appreciated. I am SOW for rhe short notice and inconvenience thi~\xe2\x80\x98might\n cause, My fax number is (67 1) 477-3407.\n\n\n\n\n COMMONWEALTH NOW!\n 19\n\x0c APPENDIX 3\n Page 7 of 7\n\n\n\n\n Information Sheet\n DOE Interscholastic Sports Program\nFor nearly three decades, the Department of Education has operated and\npaid for an extensive interscholastic sports program which includes public\nas well as prlvatc schools. An honors program for student athletes, the\nprogram has grown to include activities at leagues in the following areas:\nHigh School Middle School\n1. Boys foottil 1. Girls volleyball\n2. Girls volleyball 2. Boys volleyball\n3. Boys volleyball 3. Girls basketball\n4. Boys wrestling 4. Buys basketixll\n5. Girls soccer 5. Track and Field\n6. Boys .wr 6. Girl socctf\n7. Boys basketball 7. Boys soaxx\n8 Girls basketball 8. CheerieAing\n9. Boys bask&all\n10. Girls Softball\n11. Track and Field\n12. Cross-Country\n13. Golf\n14. Tennis\n15. Cheerleading\n16. Porn Porn\n17. RGI-C\n18. Band\n19. Strength training\n\n Of the 33 schools in the interscholasGc sports program operated by DOE, 22 are private\n or non-DOE schools. Only 11 arc DOE .fchools.\n DOE pays the cost of offYciating of all games. whether it involves private xhtwls or\n public schools.\n DOE pays for trophies presented to public and plvrrle schools.\n DOE pays for salaries or stipends for DOE schools\xe2\x80\x99 axches.\n Private schools pay for the salaries or stipends of their own coaches.\n DOE pays for other costs such as the .salary of [he person who coordinates the\n program, o-ting costs of the office, upkeep and maintenance of DOE facilities and\n utilities of DOE gyms and fields.\n Until recently, DOE for busing for all interscholastic games (public or private).\n That cust is currently absorbed by Public Works.\n 1998-99 Budget, Two Maln Areas of Expenses\n\n --__ Hinh School Middle School Totals\nlYY&W\nCoaching Stipends $273,906.00 %191,450.00 $465356.00\n199%99 OfMating $121.99o.oU s 78,868.M $200,858.00\n\n $666,214.00\n\n\n\n 20\n\x0c APPENDIX 4\n\n\n STATUS OF SURVEY REPORT RECOMMENDATIONS\n\n\nFinding/Recommendation\n Reference status Action Required\n\n 1,2,3,4,5,6, and 7 Management Provide the target date and title of the\n concurs; offkial responsible for taking corrective\n additional action for each recommendation.\n information\n needed.\n\n\n\n\n 21\n\x0c ILLEGAL OR WASTEFUL ACTIVITIES\n SHOULD BE REPORTED TO\n THE OFFICE OF INSPECTOR GENERAL\n\n\n Internet/E-Mail Address\n\n www.oig.doi.gov\n\n\n\n Within the Continental United States\n\nU.S. Department of the Interior Our 24-hour\nOffice of Inspector General Telephone HOTLINE\n1849 C Street, N.W. l-800424-508 1 or\nMail Stop 5341 (202) 208-5300\nWashington, D.C. 20240\n\n TDD for hearing impaired\n (202) 208-2420 or\n l-800-354-0996\n\n\n Outside the Continental United States\n\n Caribbean Region\n\nU.S. Department of the Interior (703) 235-9221\nOffice of Inspector General\nEastern Division - Investigations\n4040 Fairfax Drive\nSuite 303\nArlington, Virginia 22203\n\n North Pacific Region\n\nU.S. Department of the Interior (67 1) 647-6060\nOffke of Inspector General\nNorth Pacific Region\n415 Chalan San Antonio\nBaltej Pavilion, Suite 306\nTamuning, Guam 96911\n\x0cToll Free Numbers:\n l-800-424-5081\n TDD l-800-354-0996\n\nFE/Commercial Numbers:\n (202) 208-5300\n TDD (202) 208-2420\n\n HOTLINE\n1849 C Street, N.W.\nMail Stop 5341\nWashington, D.C. 20240\n\x0c"


type: contracts

jurisdiction: EU

text:
 21.2.2008
 CS
 Úřední věstník Evropské unie
 L 47/58
 ROZHODNUTÍ SMÍŠENÉHO VÝBORU EHP
 č. 127/2007
 ze dne 28. září 2007,
 kterým se mění příloha XX (Životní prostředí) Dohody o EHP
 SMÍŠENÝ VÝBOR EHP,
 s ohledem na Dohodu o Evropském hospodářském prostoru, ve znění Protokolu o úpravě Dohody o Evropském hospodářském prostoru (dále jen „Dohoda“), a zejména na článek 98 této dohody,
 vzhledem k těmto důvodům:
 (1)
 Příloha XX Dohody byla změněna rozhodnutím Smíšeného výboru EHP č. 92/2007 ze dne 6. července 2007 (1).
 (2)
 Směrnice Evropského parlamentu a Rady 2001/18/ES ze dne 12. března 2001 o záměrném uvolňování geneticky modifikovaných organismů do životního prostředí a o zrušení směrnice Rady 90/220/EHS (2) by měla být začleněna do Dohody.
 (3)
 Rozhodnutí Komise 2002/623/ES ze dne 24. července 2002, kterým se stanoví pokyny doplňující přílohu II směrnice Evropského parlamentu a Rady 2001/18/ES o záměrném uvolňování geneticky modifikovaných organismů do životního prostředí a o zrušení směrnice Rady 90/220/EHS (3), by mělo být začleněno do Dohody.
 (4)
 Rozhodnutí Rady 2002/811/ES ze dne 3. října 2002, kterým se stanoví pokyny doplňující přílohu VII směrnice Evropského parlamentu a Rady 2001/18/ES o záměrném uvolňování geneticky modifikovaných organismů do životního prostředí a o zrušení směrnice Rady 90/220/EHS (4), by mělo být začleněno do Dohody.
 (5)
 Rozhodnutí Rady 2002/812/ES ze dne 3. října 2002, kterým se podle směrnice Evropského parlamentu a Rady 2001/18/ES stanoví formulář souhrnu informací k uvedení geneticky modifikovaných organismů nebo produktů s jejich obsahem na trh (5), by mělo být začleněno do Dohody.
 (6)
 Rozhodnutí Rady 2002/813/ES ze dne 3. října 2002, kterým se podle směrnice Evropského parlamentu a Rady 2001/18/ES stanoví formulář souhrnu informací obsažených v oznámeních záměrného uvolňování geneticky modifikovaných organismů do životního prostředí pro jiné účely než uvádění na trh (6), by mělo být začleněno do Dohody.
 (7)
 Rozhodnutí Komise 2003/701/ES ze dne 29. září 2003, kterým se podle směrnice Evropského parlamentu a Rady 2001/18/ES stanoví formulář pro předkládání výsledků záměrného uvolňování geneticky modifikovaných vyšších rostlin do životního prostředí pro jiné účely než uvedení na trh (7), by mělo být začleněno do Dohody.
 (8)
 Rozhodnutí Komise 2004/204/ES ze dne 23. února 2004, kterým se stanoví podrobnosti provozování registrů pro ukládání informací o genetických modifikacích GMO stanovených směrnicí Evropského parlamentu a Rady 2001/18/ES (8), by mělo být začleněno do Dohody,
 ROZHODL TAKTO:
 Článek 1
 Příloha XX Dohody se mění takto:
 1)
 Za bod 25c (rozhodnutí Komise 93/584/EHS) se vkládá nový bod, který zní:
 „25d.
 32001 L 0018: směrnice Evropského parlamentu a Rady 2001/18/ES ze dne 12. března 2001 o záměrném uvolňování geneticky modifikovaných organismů do životního prostředí a o zrušení směrnice Rady 90/220/EHS (Úř. věst. L 106, 17.4.2001, s. 1).
 Pro účely Dohody se směrnice upravuje takto:
 a)
 V článku 30 se za odstavec 2 vkládá nový odstavec, který zní:
 ‚Zástupci států ESVO se plně účastní práce výboru, avšak nemají hlasovací právo. Vnitřní jednací řád výboru se upraví tak, aby v plném rozsahu umožnil účast států ESVO.‛
 b)
 Článek 23 se nahrazuje tímto:
 ‚1. Pokud má smluvní strana oprávněný důvod domnívat se, že GMO nebo produkt s jeho obsahem, který byl řádně oznámen a kterému již byl v souladu s touto směrnicí udělen písemný souhlas, představuje riziko pro lidské zdraví nebo životní prostředí, může tato smluvní strana používání nebo prodej tohoto GMO nebo produktu na svém území omezit nebo zakázat. Smluvní strana zajistí, aby byla v případě vážného rizika přijata opatření pro mimořádné situace, jako je odklad nebo ukončení uvádění na trh, a aby byla informována veřejnost.
 Smluvní strana prostřednictvím Smíšeného výboru EHP neprodleně uvědomí ostatní smluvní strany o opatřeních, která v souladu s tímto článkem přijala, a uvede důvody svého rozhodnutí.
 2. Jestliže o to některá smluvní strana požádá, uskuteční se ve Smíšeném výboru EHP konzultace o přiměřenosti přijatých opatření. Použije se část VII Dohody.‛
 c)
 Smluvní strany se dohodly, že tato směrnice se vztahuje výhradně na otázky možného ohrožení lidí, rostlin, zvířat a životního prostředí. Státy ESVO si proto vyhrazují právo aplikovat ve věcech, které se netýkají zdraví nebo životního prostředí vlastní vnitrostátní právní předpisy v této oblasti, vždy pokud to bude v souladu s touto Dohodou.
 d)
 Lichtenštejnsko není povinno přijímat nebo zpracovávat žádosti ohledně prvního uvedení GMO na trh (články 12 až 24), avšak mělo by od ostatních členských států přijímat veškeré informace v rámci schvalovacích postupů, tak jak to předpokládá směrnice.“
 2)
 Za bod 25d (směrnice Evropského parlamentu a Rady 2001/18/ES) se vkládají nové body, které zní:
 „25e.
 32002 D 0623: rozhodnutí Komise 2002/623/ES ze dne 24. července 2002, kterým se stanoví pokyny doplňující přílohu II směrnice Evropského parlamentu a Rady 2001/18/ES o záměrném uvolňování geneticky modifikovaných organismů do životního prostředí a o zrušení směrnice Rady 90/220/EHS (Úř. věst. L 200, 30.7.2002, s. 22).
 25f.
 32002 D 0811: rozhodnutí Rady 2002/811/ES ze dne 3. října 2002, kterým se stanoví pokyny doplňující přílohu VII směrnice Evropského parlamentu a Rady 2001/18/ES o záměrném uvolňování geneticky modifikovaných organismů do životního prostředí a o zrušení směrnice Rady 90/220/EHS (Úř. věst. L 280, 18.10.2002, s. 27).
 25g.
 32002 D 0812: rozhodnutí Rady 2002/812/ES ze dne 3. října 2002, kterým se podle směrnice Evropského parlamentu a Rady 2001/18/ES stanoví formulář souhrnu informací k uvedení geneticky modifikovaných organismů nebo produktů s jejich obsahem na trh (Úř. věst. L 280, 18.10.2002, s. 37).
 25h.
 32002 D 0813: rozhodnutí Rady 2002/813/ES ze dne 3. října 2002, kterým se podle směrnice Evropského parlamentu a Rady 2001/18/ES stanoví formulář souhrnu informací obsažených v oznámeních záměrného uvolňování geneticky modifikovaných organismů do životního prostředí pro jiné účely než uvádění na trh (Úř. věst. L 280, 18.10.2002, s. 62).
 25i.
 32003 D 0701: rozhodnutí Komise 2003/701/ES ze dne 29. září 2003, kterým se podle směrnice Evropského parlamentu a Rady 2001/18/ES stanoví formulář pro předkládání výsledků záměrného uvolňování geneticky modifikovaných vyšších rostlin do životního prostředí pro jiné účely než uvedení na trh (Úř. věst. L 254, 8.10.2003, s. 21).
 25j.
 32004 D 0204: rozhodnutí Komise 2004/204/ES ze dne 23. února 2004, kterým se stanoví podrobnosti provozování registrů pro ukládání informací o genetických modifikacích GMO stanovených směrnicí Evropského parlamentu a Rady 2001/18/ES (Úř. věst. L 65, 3.3.2004, s. 20).“
 3)
 Bod 25 (směrnice Rady 90/220/EHS) se zrušuje.
 Článek 2
 Znění směrnice 2001/18/ES a rozhodnutí 2002/623/ES, 2002/811/ES, 2002/812/ES, 2002/813/ES, 2003/701/ES a 2004/204/ES v islandském a norském jazyce, která mají být zveřejněna v dodatku EHP Úředního věstníku Evropské unie, jsou platná.
 Článek 3
 Toto rozhodnutí vstupuje v platnost dnem 29. září 2007 za předpokladu, že Smíšenému výboru EHP jsou učiněna veškerá oznámení podle čl. 103 odst. 1 Dohody (9).
 Článek 4
 Toto rozhodnutí bude zveřejněno v oddíle EHP a v dodatku EHP Úředního věstníku Evropské unie.
 V Bruselu dne 28. září 2007.
 Za Smíšený výbor EHP
 předseda
 Stefán Haukur JÓHANNESSON
 (1) Úř. věst. L 328, 13.12.2007, s. 42.
 (2) Úř. věst. L 106, 17.4.2001, s. 1.
 (3) Úř. věst. L 200, 30.7.2002, s. 22.
 (4) Úř. věst. L 280, 18.10.2002, s. 27.
 (5) Úř. věst. L 280, 18.10.2002, s. 37.
 (6) Úř. věst. L 280, 18.10.2002, s. 62.
 (7) Úř. věst. L 254, 8.10.2003, s. 21.
 (8) Úř. věst. L 65, 3.3.2004, s. 20.
 (9) Byly oznámeny ústavní požadavky.