zilongwang/ReadingBank huggingface dataset:
conflict of interest or the appearance of a conflict of interest with their official duties. In accordance with 5 C.F.R. § 3501.104(b)(3)(iii), most employees may invest in publicly traded mutual funds that include mining activities so long as: (1) the prospectus does not indicate the objective of concentrating its investments in entities engaged in private mining activities in the United States, and (2) the employee neither exercises control nor has the ability to exercise control over the financial interests held in the funds. Employees who are involved with the activities of mining companies or with mineral commodities in their official capacity may not hold such sector mutual funds in any amount. USGS employees (including the employee’s spouse and minor children) may not acquire a financial interest if the holding of the interest will: (1) require the employee’s disqualification from matters so central or critical to the performance of the employee’s official duties such that the employee’s ability to perform the duties of his or her position is materially impaired; or (2) adversely affect the efficient accomplishment of the USGS’ mission because another employee cannot be readily assigned to perform work from which the employee would be disqualified by reason of the financial interest. If there is any question about whether investment in a particular sector mutual fund would create an actual or perceived conflict of interest, contact the Ethics Office. (iii) Managed Accounts A managed account (also called a “separately managed account” or a “controlled account”) is an account that is owned by the investor, but managed by a financial advisor. The investor gives the financial advisor the discretion to buy, sell, and trade investments on behalf of the investor. Although some managed accounts may appear similar to mutual funds, they are not mutual funds and do not qualify for the same treatment as mutual funds under conflict of interest laws. Employees who own managed accounts are responsible for advising their financial advisors of the prohibitions and limitations listed in Sections 2 and 3 of this Guide. (iv) Exceptions Employees may hold interests in retirement, profit sharing or similar plans, provided a plan does not invest more than 25% of its funds in entities engaged in private mining
Williams Coal Seam Gas Royalty Trust Williams Companies, Inc. Wilshire Enterprises, Inc. [Was Wilshire Oil Co. of Texas] Wilshire Oil Co. of Texas [Renamed Wilshire Enterprises, Inc.] Wiser Oil Co. [Acquired by Forest Oil Corp.] Woodside Energy USA, Inc. Wyodak Resources Dev Corp. Wyoming Oil and Minerals, Inc. X-CAL Resources, Ltd. (Canada) Xenolix Technologies XXL Energy Corp. (formerly Exxel Corp.) Yamana Gold (Canada) Yates Petroleum Corp. Zions Bancorporation NOTE: Newly-listed entities are in bold font.
9. (1) A person who contravenes any provision of this Act or fails to comply with any provision thereof with which it is his duty to comply, is guilty of an offence and liable on conviction to a fine not exceeding R10 000 or to imprisonment for a period not exceeding 10 years or to both that fine and that imprisonment, and is in addition liable to the financial institution, trust, beneficiary or principal concerned for any profit made by him and for any damage suffered by the institution, trust, beneficiary or principal as a result of the contravention or failure. (2) A court which convicts a director of a financial institution of an offence in terms of subsection (1) may, in addition to any penalty it may impose, order that the director shall not serve as a director of any financial institution for such period as the court may in the circumstances deem fit. Application to South West Africa 10. This Act and any amendment thereof also apply in the territory of South West Africa, including the Eastern Caprivi Zipfel. Repeal of laws 11. (1) Subject to the provisions of subsection (2) the laws mentioned in the Schedule are hereby repealed to the extent set out in the third column thereof. (2) Anything done or deemed to have been done under any provision of a law repealed by subsection (1) and which could be done under a provision of this Act is deemed to have been done under the last-mentioned provision. Short title 12. This Act is called the Financial Institutions (Investment of Funds) Act, 1984. Schedule Number and year of law Short title Extent of repeal Act No. 56 of 1964 . . . . . . . Financial Institutions (Investment of Funds) Act, 1964 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The whole Act No. 36 of 1981 . . . . . . . Financial Institutions Amendment Act, 1981 . . . Section 22
Asset consumption ratio Depreciated replacement costs of depreciable assets / current replacement cost of depreciable assets Western Australia Tasmania Asset renewal ratio Net present value of planned capital renewals over 10 years / net present value of required capital expenditure of 10 years Western Australia Tasmania Asset sustainability ratio Capital renewal and replacement expenditure / depreciation Western Australia Queensland South Australia Tasmania Debt service cover ratio / debt ratio Annual operating surplus before interest and depreciation / principal and interest Western Australia Debt service ratio (method two) Interest expense and principal repayments / operating revenue excluding capital grants and contributions New South Wales Victoria Operating surplus ratio / financial performance ratio Operating revenue – operating expense / own source operating revenue Western Australia New South Wales Queensland South Australia Tasmania Own source revenue / coverage ratio Own source operating revenue / operating expense Western Australia Own source revenue ratio (method two) Total continuing operating revenue – all grants and contributions / total continuing operating revenue including capital grants and contributions New South Wales Rates, annual charges, interest and Rates, annual and extra charges outstanding / rates, annual and extra charges collectible New South Wales
Extraordinary Finance Committee meeting Review draft financial statements and audit management letter points December Full Governors Meeting / AGM Approve Financial Statements December /January Compile Accounts Return (by MacIntyre Hudson) using information in approved Financial Statements Support a number of Treasury and departmental requirements, including the preparation of consolidated accounts and benchmarking data. 31st December Deadline for filing Financial Statements with EFA Filing of auditor’s management letter and annual accounts for the period ending 31 August. School now has to upload this to the EFA themselves (previously MacIntyre Hudson). 31st January Deadline for Submission of Accounts Return Needs to be signed by Accounting Officer and External Auditor. School now has to upload this to the EFA themselves (previously MacIntyre Hudson). 31st January Deadline for publishing accounts on school website. Publish copy on school website.
(Appendix 2) SIGNATORIES Headteacher Deputy Headteacher Business Manager Cover Manager Director of Professional Development Catering Manager Estates Manager Exams Director of Domestic And Catering Manager Chair of Govenors Contract Changes - Headteacher Sign Contract Changes – Teaching Staff Sign Sign initial Contract Changes – Support Staff Sign Sign Supply Staff Timesheets Sign Sign Sign Sign Premises Staff Timesheets Sign Sign Sign Catering Staff Timesheets Sign Sign Initial Invigilator Timesheets Sign Sign Initial Cleaning Staff Timesheets Sign Sign Initial Boarding Houseparent Timesheets Sign Sign Initial Boarding Domestic and Cleaning Staff Timesheets Sign Sign Initial Initial Headteacher mileage claims Sign
UNICEF in Turkey Requirements for Financial Submission Programme: Communication Assignment Title: SHORT TERM INTERNATIONAL INDIVIDUAL CONSULTANCY for WRITER/EDITOR Purpose of the Assignment: Under the guidance of the Chief of Communications and in close collaboration with programme sections, the consultant will be responsible for the development of reader friendly content for UNICEF in Turkey to have better engagement with target audiences and increase its advocacy and visibility capacity. The consultant is mainly expected to write 9 programme info sheets, 6 human interest stories and 2 photo stories. The consultancy is 61 days in total with 15 working days in Turkey including an 8-day trip within Turkey to programme sites. Supervisor: Chief of Communication TASKS UNIT COST PER DAY (USD) TOTAL COST (USD) Meeting with programme and communication sections to identify the content of the info sheets, human interest stories, photo stories, one pager/summary on the work of UNICEF in Turkey. 5 Days Field visit to the identified provinces. 8 Days Develop info sheet on refugee response in Turkey (2-4) pages. 3 Days Develop info sheets on education, protection, social policy, gender, social inclusion, child labor, health, supply and logistics (2-4 pages each). 24 Days Write 6 Human Interest Stories and 2 Photo Stories (2-4 pages each) 24 Days Total cost for the incidentals (Travel, accommodation and other expenses) GRAND TOTAL: NOTES All fee rates must cover: the remuneration actually paid to the experts concerned per person/ day administrative costs of employing the relevant experts, such as relocation and repatriation expenses expatriation allowances, leave, medical insurance and other employment benefits accorded to the experts by the Consultant the margin, covering the Consultant's overheads, profit and backstopping facilities Note that the input of experts must be given in full working days Only flights in the economy category will be reimbursed and a moderate accommodation cost will be covered
which the majority of funding had become non-bank intermediated. Because this shift to non-bank intermediated funding (usually referred to as “shadow banking”) is continuing, I will use it as an example throughout this article. In thinking about regulating a dynamically changing financial system, it may be more effective—or at least instructive—to focus on the system’s underlying, and thus less time-dependent, economic functions than to tie regulation to any specific financial architecture. When I was trained as an aerospace engineer, we called this a “black-box” approach: examining the functionality of a process or application without worrying about the details of its internal structure. This facilitates the analysis of a highly complex or unknown structure. It also facilitates the analysis of a rapidly changing structure. The financial system epitomizes each. Although unrelated to financial regulation, economists Robert Merton & Zvi Bodie likewise have recognized the utility of focusing on the underlying economic functions of the changing financial system. In order to try to understand how and why the institutional structure of the financial system changes and how it is likely to evolve, they view finance from a “functional perspective”—meaning that they focus on functions rather than on institutions. The rationale for their focus is similar to mine: that “[f]inancial functions are more stable than financial institutions—that is, functions change less over time . . . .” A functional approach should also inform financial regulation. As will be shown, the principal underlying economic functions of the financial system are the provision, allocation, and deployment of capital. Regulation thus should operate to correct “market failures” that impair the ability of the components of the financial firms and markets—to provide these (and any related) functions. Economists refer to the regulation of components of the financial system as “microprudential” regulation. The traditional approach to microprudential regulation, however, is tied not to functional components but to components defined by the financial
APPENDIX 1 FINANCIAL REGULATIONS & PROCEDURES LIST OF ALL STAFF SIGNATURES & INITIALS (see separate pdf Copy) NAME POST AUTHORISATION LEVEL SIGNATURE INITIALS DATE George Tainsh Director Up to £250,000 Anne Smith Head of F & C Services / Depute Director £2,501 to £10,000 Graeme Wilson Head of Customer Services £5,001 to £10,000 Andrew Gibb Assistant Technical Services Manager £2,501 to £5,000 Linda McLaren Assistant Housing Services Manager £2,501 to £5,000 Ailsa Buchanan Technical Services Officer (Contracts) £1,501 to £2,500 Grahame Phillips Technical Services Officer (Inspections) £1,501 to £2,500 Christine Thomson Housing Services Officer £1,501 to £2,500 Linda Ure Housing Services Officer £1,501 to £2,500 Marian Kelley Housing Services Officer £1,501 to £2,500 Sandra Marshall Housing Services Officer £1,501 to £2,500 Carole Chalmers Housing Services Officer £1,501 to £2,500 Neil Harrison Finance Officer £1,501 to £2,500 Ashleigh Brown Assistant Technical Services Officer £251 to £1,500
Adele Rae Assistant Housing Services Officer £251 to £1,500 Hazel McLean Assistant Housing Services Officer £251 to £1,500 Heather Kennedy Assistant Finance Officer Up to £1,500 Janie Taylor Assistant Finance Officer Up to £1,500 Kate Oliver Corporate Services Administrator Up to £1,500 Angela Hughes Customer Services Assistant Up to £250 Donna Phillips Customer Services Assistant Up to £250 Leona Hens Customer Services Assistant Up to £250 Margaret Scott Customer Services Assistant Up to £250 Tara Letford Customer Services Assistant Up to £250 Margaret Hall Tenancy Sustainment Officer N/A Robert Cowan Tenancy Sustainment Assistant N/A
1.3.11 School Fund/Other non-government funds e.g. trusts The Governing Body is responsible for the school’s voluntary unofficial fund. Although the voluntary unofficial fund is not public money, the principles of sound financial management outlined in this policy apply equally. This requires the proper minuting of all decisions taken by the Governing Body. The objectives of the School Fund are to enable the school to function financially with funds not normally allocated by the LA. This includes income received from a variety of proper sources and payments made for the purchase of educational goods etc and the provision of services outside the scope of the budget share. 1.3.12 Petty Cash No petty cash held. 1.3.13 De minimis level for capitalisation Items of a capital nature (as defined by WBC) must be charged to the appropriate Capital Fund. The Governing Body has set it’s own de minimis of £500. INSTRUCTIONS TO OFFICE STAFF ON FINANCIAL PROCEDURES 2.1 Table of responsibilities and short/longer term cover arrangements Member of staff orders payments cheques Inventory Headteacher Signing Authorising Signing Authorising and authorising write-offs Deputy Headteacher Signing Authorising Absence cover - signing Absence cover authorising write-offs Finance Officer Signing up to £500 and processing Processing Preparing and second signature Administration and annual report Office Manager Processing Absence cover - processing Second signature N/A Admin Assistant Processing Absence cover - processing N/A Administration Teaching assistant N/A N/A N/A Administration (Reciprocal agreement) Finance officer, Garland Junior school Absence cover - processing Absence cover - processing Absence cover preparing Absence cover administration and annual report
What does the continuum of financial supports look like? Crisis Stability Wealth Gap Thriving Legacy Participant’s emergency and basic needs met Benefits advocacy and connection to non-cash income supports Coaching within organizations based on individual goals and desires (e.g. not all see homeownership as goal) Home visits to those who are home bound Connection to other organizations focused on literacy (e.g. Washtenaw Literacy) Connection to local credit unions and banks to support checking and savings account creation/management Use of ongoing evaluation by coaches to track progress and understand when to taper off engagement Post-program with participants by coaches Connection of program graduates to support networks that are peer-led Graduates are gaining assets and building wealth Businesses are engaged in impact investing to increase economic opportunity and development within our community Participants build and leave a legacy to their next of kin – wealth transfer assets and holdings
YES NO DON’T KNOW If yes, name and address of person who holds will (if known). 9. Has the person made any claim for compensation (e.g. Transport Accident Commission claim) or are there any other outstanding legal issues you know about? * YES NO If yes, please give details 10. Since VCAT appointed you, have you disposed of any assets valued at $1000 or more, or settled or paid any debts of $1000 or more? * YES NO If yes, please give details TYPE OF ASSET PAID TO VALUE REASON $ $ $ 11. How long do you estimate that the person’s savings and income will last for? * LESS THAN A YEAR OR SPECIFY NUMBER OF YEARS 12. Does the represented person own any real estate, shares or other investments? * YES (Go to question 13) NO (Go to question 16) 13. Do you plan to sell any real estate? YES NO (Go to question 14) If yes, please give details
PERSON SPECIFICATION Criteria Essential Desirable How to be assessed Qualifications, knowledge and experience Skill level equivalent to achievement of HNC, A-Level, NVQ3 with proven work experience acquired in relevant roles and job-related training. Demonstrable work experience in a User Support role with a proven record of Customer Service Experience of supporting or working with the Agresso Business World software Ability to make effective use of standard office computer systems including spreadsheets, and Internet. Relevant degree (or equivalent qualification or experience). Working knowledge of customer service call management software Application/ Interview Application/ Interview Application/ Interview Application/ Interview Planning and organising Able to plan and prioritise a range of one’s own, and the team’s, standard and non-standard work activities. Ability to successfully plan and deliver administrative projects over a period of several months. Interview Interview Problem solving and initiative Able to identify and solve problems by applying judgement and initiative to tackle some situations in new ways and by developing improved work methods. Methodical, calm and clear-thinking under pressure Interview Interview Management and teamwork Able to solicit ideas and opinions to help form specific work plans. Able to positively influence the way a team works together. Willingness to follow directions from Head of Financial Systems Interview Interview Interview Communicating and influencing Able to elicit information to identify specific customer needs. Able to offer proactive advice and guidance. Ability to deal with sensitive information in a confidential manner. Application/ Interview Interview Interview Other skills and behaviours Attention to detail Flexible approach Willingness to undertake routine support tasks as well as more challenging items. Interview Special requirements A willingness to learn new skills and undertake appropriate training where required. Interview
value means that the lnGDPt is out of its equilibrium value, which means it is above its equilibrium value, therefore, it must start falling in the next period to zero (equilibrium) value in order to correct the equilibrium error, hence the name error correction model. It is the absolute value of the coefficient of ECM variable that decides how quickly the equilibrium is restored, in this case the speed of adjustment is 0.4153 or 41.53% per period. GRANGER CAUSALITY As earlier stated increase in money supply (M2t) leads to reduction in interest rate, increase in investment and finally increase in GDPt. The following table represents the results of the Granger causality among the above variables. Table 6: Granger Causality Results S/no Direction of Causality Value Type of Causality 01 lnM2t lnGDPt lnGDPt lnM2t 0.09114 3.82014 Independence causality Unidirectional causality 02 lnINVTt lnGDPt 1.47445 independence causality lnGDPt lnINVT 3.62014 Unidirectional causality 03 INRt lnGDPt lnGDPt INRt 2.12137 0.78345 Unidirectional causality Independence causailty 04 lnINVTt lnM2t lnM2t lnINVTt 0.90508 1,82598 Independence causality Unidirectional causality 05 INFt lnGDPt lnGDPt INFt 2.12137 0.78345 Unidirectional causality Independence causality 06 INRt lnM2t lnM2t INRt 0.78089 0.28192 Independence causality Independence causality 07 INFt lnM2t lnM2t INFt 0.89763 2.20892 Independence causality Unidirectional causality 08 INRt lnINVTt lnINVTt INRt 5.98280 1.83473 Bilateral causality Bilateral causality 09 INFt lnINVTt lnINVTt INFt 0.13782 0.46502 Independence causality Independence causality 10 INFt INRt INRt INFt 5.06925 6.70717 Bilateral causality Bilateral causality
ADVERT POSITION: FINANCIAL ACCOUNTANT SALARY PACKAGE: MID R 630 558, 00 MID R788 198 , R945 838 (Total Cost to Company) PATERSON GRADING – D2 QUALIFICATIONS AND EXPERIENCE Degree or equivalent in Accounting or Finance Completed articles; Hons/CTA will be an added advantage Minimum of 3 years in public sector financial management Knowledge of PFMA, Treasury Regulations, Treasury framework as well as related instruction notes and circulars Extensive working knowledge of GRAP Report writing and analytical reviews Financial statements preparation knowledge Extensive proficiency in Microsoft Office applications esp Word, Excel, PowerPoint and Outlook Ability to use Pastel Evolution, VIP Payroll and CaseWare for financial statements preparation will be an added advantage Proven ability to work well as part of a team and supervision of staff including coaching/mentoring Ability to work under pressure Good communication skills Office administration A valid driver’s license DUTIES AND RESPONSIBILITIES Review of General Ledger accounts and Trail Balance for proper posting and account allocation Review and posting of monthly journals and cashback transactions as prepared by the Bookkeeper and Cost Analyst Analyze and review of the monthly reporting data and follow up of any significant variances, fluctuations etc. Preparation of monthly, quarterly and annual management reports for review by the CFO Maintain the budget of the entity and assist other divisions Monitoring of expenditure to ensure it is in accordance with the approved budget and SCM policy Review reconciliations (e.g. creditors, debtors, salaries, bank and petty cash) Prepare monthly and year end journals including straight-lining of leases Review and monitoring of month end accruals Review of payment documents and authorization within delegations First authorizer for release of ECLB payments(online banking) Full asset management function Preparation of monthly fixed asset reconciliations and depreciation journals Prepare comprehensive Fixed Asset Register Review of depreciation reports Ensure compliance with PFMA, Treasury regulations, instruction notes and statutory requirements and deadlines Ensure compliance with the relevant accounting standards (GRAP) Ensure implementation and adherence to ECLB policies, procedures and system Preparation of Annual Financial Statements and accounting/auditing file Assist in the tender process in line with the SCM policy Insurance administration PAYE/UIF pay overs
SECTION III – FAMILY INCOME DETAIL We will likely ask you to provide proof of household income before we award you Workforce Solutions financial aid. Complete this worksheet by listing your household members and checking the income sources that apply to each member within the most recent 26 weeks. If you are applying only for child care assistance, check income sources that apply for the most recent 13 weeks. Household Member with Income Wages/ Salary Self- Employment UI Payments Child Support Interest Dividends Retirement Lottery winnings over $600 Inheritance Public Assistance (TANF, SSI, SNAP, etc.) Capital Gains/Loss or Rental Income Social Security (Old Age, Survivors, Disability) Workers Compensation Acceptable Documentation: (Attach an appropriate document to support each income source for each Household Member) Pay stubs Employment/Income Verification form (new job or paid in cash only) Workers Compensation documentation/ statement Social Security statement Self-employment verification form Family or business financial records Award letter from Veterans Affairs Bank statement- cannot be used in lieu of pay stubs or income verification IRS form 1099-DIV, -INT, for dividends or interest IRS form 1040 Schedule D for capital gains Retirement/Pension statement Quarterly estimated tax for self-employed persons (Schedule C) Supplemental Security Insurance statement (must include benefit type) The information submitted here is complete and accurate to the best of my knowledge. Print Name Signature Date
6. Information about Student’s Children Name Birth Year School Class Annual Tuition Fees Financial support you receive for your children Source of Funds Beneficiary Amount 7. Family Education Information List all family members at School/University including yourself Name Birth Year Education/ Class (current year) Name of school/university Annual tuition/fees Financial aid received/ source Expected graduation date All Other Siblings Name Birth Year Education, if any (university degree and graduation year) Working/not working Occupation (current year) Annual income
The following general disclosure requirements are updated each year on the following schedule: Basic Financial Aid Information - Student Catalog - The link to this disclosure document is provided in the student catalog as well. Drug and alcohol abuse prevention information - emailed to every student just before October 1st of every year The school’s completion or graduation rate* - GE templates are updated on our website annually with this data in April. The placement of, and types of employment obtained by, graduates. - GE templates are updated on our website annually with this data in April. Clery (Campus Security) Act - emailed to every student just before October 1st of every year Family Educational Rights and Privacy Act (FERPA) - Student signs a FERPA notice at the time of enrollment Annual Fire Safety Report - emailed to every student just before October 1st of every year 8. IPEDS - updated annually to provide students with the following data: • Information available • General Information • COA • Financial Aid • Net Price • Enrollment • Admissions • Retention and Graduation Rates • Programs/Majors • Accreditation • Cohort Default Rates *Paper copies are available upon request. This data is available right now at . Student Right-to-know Act MyComputerCareer, acting in compliance with the Student Right to Know Act, is happy to provide information on the graduation rates of our cohorts of full-time, first-time, certificate-seeking undergraduates, that have received financial aid. You can find this information along with details on other general information such as student diversity at the College Navigator link located here: Connecting with your Financial Aid Department And the Availability of Other Employees for Information Dissemination
Liabilities and a credit balance. Assets and a credit balance. Answer: B LO: 2-3 Difficulty: 2 EOC Ref: S2-4 AACSB: Analytical Skills AICPA Business Perspective Competencies: Strategic/Critical Thinking AICPA Functional Competencies: Measurement 2.3-16 For Salary payable, the category of account and its normal balance are: Stockholders’ equity and a credit balance. Assets and a debit balance. Liabilities and a credit balance. Assets and a credit balance. Answer: C LO: 2-3 Difficulty: 2 EOC Ref: S2-4 AACSB: Analytic Skills AICPA Business Perspective Competencies: Strategic/Critical Thinking AICPA Functional Competencies: Measurement 2.3-17 For Expenses, the category of account and its normal balance are: Stockholders’ equity and a credit balance. Assets and a debit balance. Liabilities and a credit balance. Stockholders’ Equity and a debit balance. Answer: D LO: 2-3 Difficulty: 2 EOC Ref: S2-4 AACSB: Analytic Skills AICPA Business Perspective Competencies: Strategic/Critical Thinking AICPA Functional Competencies: Measurement 2.3-18 For Revenues, the category of account and its normal balance are: Stockholders’ equity and a credit balance. Assets and a debit balance. Liabilities and a credit balance. Stockholders’ equity and a debit balance. Answer: A LO: 2-3 Difficulty: 2 EOC Ref: S2-4 AACSB: Analytic Skills
C) Revenues increase stockholders’ equity, so a revenue account's normal balance is a debit balance. D) Revenues increase stockholders’ equity, so a revenue account's normal balance is a credit balance. Answer: D LO: 2-3 Difficulty: 2 EOC Ref: E2-16 AACSB: Analytic Skills AICPA Business Perspective Competencies: Strategic/Critical Thinking AICPA Functional Competencies: Reporting 2.3-34 A business purchased $200 of supplies on account and recorded the following journal entry: Supplies 200 Accounts payable 200 Which of the following sets of ledger accounts reflect the posting of this transaction? A) Supplies 200 B) Supplies 200 C) Supplies 200 D) Supplies 200 Accounts payable 200 Accounts payable 200 Accounts payable 200 Accounts payable 200 Answer: C LO: 2-3 Difficulty: 1 EOC Ref: S2-7 AACSB: Analytic Skills AICPA Business Perspective Competencies: Strategic/Critical Thinking AICPA Functional Competencies: Reporting
Answer: Account Title Debit Credit Cash $84,800 Accounts receivable 4,100 Supplies 2,900 Equipment 1,800 Building 17,000 Land 67,000 Accounts payable $22,000 Note payable 58,000 Common stock 45,000 Dividends paid 1,800 Service revenue 62,000 Advertising expense 1,600 Salary expense 1,800 Utilities expense 4, 200 $187,000 $187,000 LO: 2-5 Difficulty: 3 EOC Ref: E2-25 AACSB: Analytical Skills AACSB: Analytical Skills AICPA Business Perspective Competencies: Strategic/Critical Thinking AICPA Functional Competencies: Measurement, Reporting This question is not available in MyAccountingLab.
SCHEDULE OF DOCUMENT AMENDMENTS Revision Number Date Update Description 11 March 2015 Rollover of scheme for further 2 years; update of documents. July 2015 Update of name change OFS to DFSI 1 March 2017 Rollover of scheme for further 2 years; update of documents.
PART D Does the patient participate in the Women Infant Children program (WIC? Send a copy of ID card PART E Is the patient eligible for Oklahoma SoonerCare? Send a copy of your most recent SoonerCare approval letter. PART F To qualify for financial assistance with Food Stamps. The person with food stamps must either be the applicant or listed on the benefit letter confirming entitlement. Send a copy of your most current DHS food stamp verification letter. PART G Is the patient eligible for Subsidized school lunch eligibility? Send a copy a copy of your most current verification letter PART H Is the applicant/patient eligible for Residence in low income/subsidized housing Send a copy of your most current verification letter PART I Does the applicant reside in a Homeless shelter? Provide letter from shelter manager confirming residence FINANCIAL ASSISTANCE APPLICATION PART J If you answered yes to Part C, D, E, F, G, H, or I, sign the APPLICANT RESPONSIBILITY on page 1, provide the required documentation and submit the application.
WIOA Funded Training Financial Needs Assessment Form CalJOBS Background Wizard Scholarship/Tuition Assistance Application CRT-Scholarship Tuition- Approval Form Signed Service Agreement Financial Obligation Form IEP/FINANCIAL ASSISTANCE (TRAINING/SUPPORTIVE SERVICES) TEMPLATECalJOBS activity enrollment A maximum of $5,000 per customer can be paid. If a Financial Needs Assessment Form indicates a customer’s inability to pay the full amount of the cost of training, the Workforce Development Manager or Deputy Director can approve additional funding. Justification should be noted on IEP/FINANCIAL ASSISTANCE (TRAINING/SUPPORTIVE SERVICES) TEMPLATE, with the required Manager signature on the Financial Obligation/Request for Payment Form and the Service Agreement for amount exceeding $5,000 SCHOLARSHIP/TUITION ASSISTANCE Guides SUPPORTIVE
Financial Assistance Policy Special Inpatient Care Facility – Coburg, OR Purpose Serenity Lane has developed this policy to outline the circumstances under which Serenity Lane will provide free or discounted care to uninsured patients who require medically necessary care in our Special Inpatient Care Facility hospital and who demonstrate an inability to pay. Scope Serenity Lane is committed to providing Financial Assistance for Covered Services to uninsured patients who are unable to pay based on their individual financial situation. Eligibility is generally determined by measuring a patient’s gross family income against the Federal Poverty Guidelines as described in the Policy Guidelines below. Financial Assistance does not apply to Covered Services that are covered by insurance. Patients are expected to obtain and maintain health insurance coverage if affordable coverage is available to them. To be eligible for Financial Assistance, the patient is expected to have applied for and complied with all processes related to seeking assistance from other insurers and/or programs (including potentially applicable governmental programs) as requested by Serenity Lane staff. Patients who are noncompliant or uncooperative in attempting to obtain insurance coverage, qualification under governmental programs, or other funding sources will not be eligible for Financial Assistance. Patients will not be eligible for Financial Assistance if the patient provides false information or falsified documentation of household size, income or other patient information. Serenity Lane provides a multitude of services including but not limited to medically supported withdrawal (detox) services, short and long-term residential care, and intensive outpatient services. Many of these services are outside the scope of the services offered and provided in our Special Inpatient Care Facility. All patients seeking admission into any of our facilities must go through a and assessment process. Based upon this process, treatment recommendations will be made which will generally always include services beyond those provided in our Special Inpatient Care Facility. Serenity Lane is in the business of treating the disease of substance abuse and as such we do not offer medically supported withdrawal (detox) services alone. Patients admitting to our facility agree to and have the intent of completing the treatment plan specifically tailored to their needs. Financing for all the services in the treatment plan, excluding those services provided in our Special Inpatient Care Facility, may require a guarantor. Patients who have an acceptable guarantor who agree to accept liability for the treatment plan will be deemed to have financial resources available for the Covered Services and will not be eligible for Financial Assistance.
Financial Assistance Income Guidelines Family Size Poverty Level 100% w/o 300% of FPG 1 $12,060 $36,180 2 $16,240 $48,720 3 $20,420 $61,260 4 $24,600 $73,800 5 $28,780 $86,340 6 $32,960 $98,800 7 $37,140 $111,420 8 $41,320 $123,960 For each additional person, add $12,540 NOTE: The Federal Poverty Guidelines are revised at the end of January of every year; the grid in this policy will be updated accordingly. The information can be obtained by visiting: http://aspe.hhs.gov/poverty/
Financial Capacity and Review Scoring Form Applicant Information How long has your organization been doing business? Over 21 yrs. 3 pts. 10–20 yrs. 1pt 0-9 yrs. 0 pts. Number of Employees: Date of organization’s 501(c)3 status with the IRS: Organizations Total Revenue: $ Grant Request: $ Grant request is % of total revenues: (total revenue divided by grant request) 24% or less 4 pts. 25-49% 3 pts. 50-74% 2 pts. 75% or more 1 pt. Fiscal year (start/end): How many different funding sources does the total revenue come from? <5 3 pts. 3-5 2 pts. 1-2 0 pts. Does the organization have clearly stated and current administrative, fiscal and programmatic policies and operating procedures in accordance with state and federal statutes? Yes 2 pts. No 0 pts. Does the organization have Directors and Officers Insurance that covers the Board and applicable senior managers? Yes 2 pts. No 0 pts. Not Sure 0 pts. Accounting System Which of the following best describes your organization’s accounting system? Manual 1 pt. Automated 3 pts. Combination 2 pts. If the organization has multiple grants funding a program or activity, does the accounting system tie expenditures to individual grant line items? Yes 2 pts. No 0 pts. Not Sure 0 pts. Are time activity records kept for all employees who receive funding from multiple sources including the Executive Director? Are these signed by their supervisor? Yes 2 pts. No 0 pts. Not Sure 0 pts. Does the accounting system have a way to identify over-spending of grant funds? Yes 2 pts. No 0 pts. Not Sure 0 pts. Financial Statements When was the last audit of the organizations financial statements completed? Annual? Yes 2 pts. No 0 pts. Not Sure 0 pts. Name of Accounting Firm: Most recent board-reviewed financial statements Date: Yes 2 pts. No 0 pts. Describe existing debt Has any debt been incurred in the last 12 months? Yes 0 pt. No 1 pt. What was the reason for the new debt? Reasonable? Yes 1 pt. No 0 pts. N/A What is the funding source for paying back the new debt? N/A
has actually expanded the existing loophole and gambling advertising will be available in replays as well as live sporting events. This means that the situation is set to worsen. Internet advertising – not difficult to control Google and Facebook require their advertisers to comply with national laws – so it is relatively easy to control Internet advertising. If you’re in a country where online gambling is not allowed, Facebook and Google will not accept the advertisements, for example, see the Google per country, gambling advertising spec for the United States (below). Facebook also restricts its advertising and has both restricted and prohibited content: The Interactive Gambling Act 2001, section 7A carries directions about advertising. We believe that we should follow the precedent set by the tobacco advertising ban - a staged process. The ban is set out in the . The first stage was the 1992 legislation, and in 2012, the restrictions on tobacco advertising were extended to the Internet and other electronic media in Australia. We recommend: Follow the tobacco-advertising journey, and ban advertising totally, but with a staged approach. There could be a grandfathering clause for existing large sponsorship contracts (if they can demonstrate that there is no legal way out). This way, the AFL and other vested interests will be on notice that the codes have to find alternative sponsors. Find alternative sponsors by following the tobacco model, where revenue raised by an industry levy was used to fund organisations such as VicHealth. VicHealth then replaced existing gambling sponsorship dollars with ‘healthy sponsorship’. Advertising regulation – we need regulation now which covers the broad spectrum of C21 manifestations of marketing including direct advertising, inducements, sponsorship and promotions: TV/radio Physical advertising – billboards, sporting stadiums, buses and logos on player uniforms
Stocks, Bonds, Securities, Money Market Fund Last 4 digits of acct number: Petitioner Respondent Other $ Retirement Account (Pension, 401(k), IRA, etc.) Last 4 digits of acct number: Plan Name: Plan Representative: Petitioner Respondent Other $ Retirement Account (Pension, 401(k), IRA, etc.) Last 4 digits of acct number: Plan Name: Plan Representative: Petitioner Respondent Other $ Profit Sharing Plan Last 4 digits of acct number: Petitioner Respondent Other $ Profit Sharing Plan Last 4 digits of acct number: Petitioner Respondent Other $ Annuity Last 4 digits of acct number: Petitioner Respondent Other $ Annuity Last 4 digits of acct number: Petitioner Respondent Other $ Money Owed to Parties Petitioner Respondent Other $ Cash Petitioner Respondent Other $ Life Insurance Last 4 digits of acct number: Petitioner Respondent Other Face Value $ Cash Value $ Life Insurance Last 4 digits of acct number: Petitioner Respondent Other Face Value $ Cash Value $
applicable to economics and finance; economic behaviour, financial institutions and markets; finance theory and risk management. Assessment Method Students’ knowledge and understanding is assessed as follows: Formative assessment is by informal tutor feedback in seminars and workshops and by on-line and in-class tests. Summative assessment is by tests, written coursework and seen/unseen examination. B. Cognitive (thinking) skills On completion of this programme the successful student will be able to: adopt a structured approach to a problem, using and adapting a range of techniques; demonstrate a critical evaluation of quantitative issues, with particular reference to business; read quantitative information and to summarise and identify patterns in data; learn independently and in teams and reflect critically on the extent of their learning; carry out an independent piece of research or project work. Teaching/learning methods Students learn cognitive skills through preparation of seminar exercises, formative and summative assessment as well as participation in seminar discussions among students and between students and staff. Assessment Method Students’ cognitive skills are assessed in all forms of assessment and especially in seminar exercises and examinations. C. Practical skills On completion of the programme the successful student will be able to: apply relevant quantitative techniques in relation to business; collect and analyse data; build and test models to analyse data and solve problems, using appropriate computer software, with an understanding of their limitations. Teaching/learning methods Students learn practical skills through attempting seminar and workshop exercises and preparing for seminars and workshops. This involves a variety of activities including tutor-led discussions, student led discussions and student presentations. Assessment Method Students’ practical skills are assessed by: Formative assessment is by informal tutor feedback in seminars and by class tests. Summative assessment is by unseen examination, seen examination or by written coursework and assignments as appropriate to the module. D. Graduate skills On completion of the programme the successful student will be able to: manipulate numerical data; use communication and information technology to acquire, analyse and Teaching/learning methods Students learn cognitive skills through discussion and interaction with lecturers and each other in seminars, and by completing written exercises, examinations and coursework.
3. Once an authorised invoice is received by the MOIRA FI Service, it will be checked against the service users’ available funds. MOIRA will record the details of the expenditure and forward payment to you. How will we know if a person decides to stop using our service? As with any service arrangement, if a person plans to stop purchasing services from you, they are required to give you adequate notice. Service providers should ensure that upon commencing an arrangement with a service user, they clarify any ongoing arrangements regarding service delivery, including arrangements for giving notice, and the payment of outstanding invoices with the service user, and the cancellation of the MOIRA FI Service. What can my organisation do if a MOIRA FI Service user isn’t meeting their responsibilities? MOIRA FI Service users are required to meet their accountability requirements including sending invoices to MOIRA for prompt payment. It will be your responsibility as a service provider to contact the service user directly regarding outstanding invoices. In the event that a MOIRA FI Service user is not meeting their responsibilities and after reasonable attempts have been made to address concerns, service providers should contact their local Disability Services regional office. How are complaints from service users resolved? If you are a registered disability service provider under the terms of the Disability Act 2006, you are required to have in place a process for dealing with all complaints from service users. This means seeking local resolution wherever possible, or providing information to the person about what to do if a resolution cannot be reached. The funding administration arrangement that a person chooses has no effect on the rights of the service user to access any of these complaints resolutions mechanisms. If you are not a registered disability service provider, service users can complain to Consumer Affairs Victoria. More information
Natural Disaster Storm, hail, flood, earthquake, bushfire; cyclone; storm surge; landslide; tsunami; meteorite strike; or tornado. Excludes drought*, frost, heatwave, epidemic. Also excludes disasters where human activity is a contributing cause, e.g. poor environmental planning, commercial development, personal intervention on (other than arson) or accident Australian Government’s Natural Disaster Relief and Recovery Arrangements (NDRRA) Victoria’s Natural Disaster Financial Assistance (NDFA) scheme Contact: Victorian Department of Treasury and Finance (DTF) tel: 9651 2327 email: web: - http://www.dtf.vic.gov.au Further information is provided below. Councils can apply to the Victorian Grants Commission for the provision of special payments where there is a shortfall between the approved restoration costs and the Department of Treasury and Finance contribution. Environmental incident Environment Protection Act 1970 Contact: Victorian Environment Protection Authority (EPA) tel: 1300 372 842 (24 hours) web: Further information is provided below. Emergency Animal diseases (EADs) A disease that is likely to have significant effects on livestock – potentially resulting in livestock deaths, production loss, and in some cases, impacts on human health and the environment. These diseases typically have the potential to cause international trade losses, and market disruptions Emergency Animal Disease Response Agreement (EADRA) Contact: Victorian Department of Environment and Primary Industries (DEPI) tel: Principal Veterinary Officer Emergency Response / Exotic Disease (03) 5226 4871 web: Further information is provided below. Natural Disaster Relief and Recovery Arrangements (NDRRA)
MERO, MRM, payroll and managers Payroll and managers to be advised to code wages to project code MERO Approve staff hours during response activities MERO or MRM Approve staff hours during relief activities MRM Approve staff hours during recovery activities MERO, MRM Know your procurement policy and preferred payment method for smaller purchases MERO or MRM Raise purchase order, if requested by provider All council Understand delegation arrangements to be adhered to & Relief MRM- Relief & Recovery Confirm and approve expenditure Finance Officer/ MERO Forward cost recovery invoices to agencies requesting resources Finance Officer/MERO Contact relevant funding body to determine eligibility for reimbursement (e.g. DTF for NDRRA/NDFA funding) MRM Contact DHS to determine if financial assistance available for recovery activities MERO, MRM Collect data for insurance/reimbursement claims Finance officer, MERO, MRM Prepare grant/funding application/claim Finance Officer Advise relevant council officers (e.g. MERO, MRM) of grant/funding applications and approvals Finance Officer Obtain CEO sign-off on all funding and grant applications Finance Officer Allocated grants and funding payments to correct project when received Finance Officer Advise MERO and MRM of receipt of revenue MERO, MRM Complete funding and grant acquittals, including sign-off by CEO. Submit to funding body. Glossary