zilongwang/ReadingBank huggingface dataset:
When all the points are positive, the following applies Assessment Has the certifying /Support staff been assess for competence including a language skill evaluation. Refer to the table “Summary of topics to be Assessed for A/C certifying staff” Is any additional training justified following the internal assessment?
License(s) to be Considered for Foreign EASA 145 Organisation. Foreign EASA 145 organisation (PPB outside EU territory) having facilities outside the EU territory or within the EU Specific case Possible options for qualification Applicability Qualification allowed by Possible alternatives to Part-66 145.A.30 (j)(1) 145.A.30 (j)(2) 145.A.30 (j)(1) 145.A.30 (j)(2) for all facilities in country A being the country where the PPB is BASE MAINTENANCE: qualification in accordance with aviation regulations of country A; subject to compliance with the requirements in Appendix IV YES N/A Country A N/A Country A LINE MAINTENANCE: qualification in accordance with aviation regulations of country A; subject to compliance with the requirements in Appendix IV N/A YES N/A Country A Country A for base maintenance facility in country B different from PPB BASE MAINTENANCE: qualification in accordance with aviation regulations of country B; subject to compliance with the requirements in Appendix IV YES N/A Country B N/A Country B for line maintenance station in country C LINE MAINTENANCE: qualification in accordance with aviation regulations of country A or of country C; subject to compliance with the requirements in Appendix IV YES PPB in (A) YES in C Country A Country C Country A Country C For line maintenance stations in the EU territory qualification in accordance with Part-66 145.A.30(g),(h) ONLY. N/A N/A NONE NONE NONE NOTE: “Qualified in accordance with national aviation regulations” means that the qualification must have been issued or recognised (validated) in accordance with that national regulation. For recognition of licences from other authorities the criteria in Appendix IV to Part-145 are not relevant. However, in order to for the foreign Part-145 organisation to grant the certifying staff authorisation, the person must meet the requirements defined in Appendix IV to Part-145
Check list for Theoretical Type training, Examination in a non-approved EASA Part 147 Organisation. Certifying Name: Purpose of the review Initial grant Extension Renewal Intended scope of authorisation under EASA approval : EASA Category A”, “B1”, “B2” or “C” A/C type: EASA PART 145 regulation / Requirements Checked & compliant Reference of the document provided Additional comments type training procedure Is there a detailed procedure describing how the type training is delivered (i.e. classrooms, training equipment, instructors qualifications, Training Need Analysis etc.) meeting the requirements of EASA Part 66 and EASA Part 147, as appropriate? course content and duration Is the course content equivalent to EASA Part 66 Appendix III? Are the course syllabus levels equivalent to EASA Part 66 Appendix III? Are the theoretical training tuition hours compliant with the minimum ones addressed in the EASA Part 66 Appendix III paragraph (3) (c) Are both content and duration justified through a comprehensive Training need Analysis as described in EASA Part 66 Appendix III? course provider Record the name of the course supplier (Manufacturer, training school, other) Are the following elements addressed/described by the course provider: The teaching methods and instructional equipment; The material and documentation provided to the student; The qualification of instructors, examiners; The documentation and records provided to the student to justify the satisfactory completion of the training course and related assessment. Category of type training Is the type training related to the scope of the national license (e.g. avionic = avionic type training course and not Airframe/power plant).? Is the type training related to the scope of the individual EASA Part 145 authorisation? Examination Is the minimum pass mark 75 %? Is the number of multi choice questions per hour of training and the level of questions for each chapter equivalent to the one addressed in the EASA Part 66 Appendix III paragraph (4) and are they type related? Is the number of alternative answer to each multi choice question equal to the one addressed in the EASA Part 66 Appendix III paragraph (4). (Number of answers is 3). Theoretical / practical training Does the type course cover the theoretical and practical aspects? Note: If the training covers only the theoretical aspect then the practical training shall be assessed separately. Y N If No, refer to paragraph “practical type training” of this instruction.
UGG AND FOOTACTION TEAM UP WITH MULTIPLATINUM RAPPER AND ACTOR KYLE Brands unveil new Men’s marketing campaign introducing the exclusive Neumel Color Block Click to download campaign images, video and profile images NEW YORK (Nov. 2, 2017) – (a division of Deckers Brands, NYSE: DECK) has tapped multiplatinum rapper and actor as ambassador for the brand’s second partnership with Footaction, home to a curated assortment of top footwear, apparel and accessories lifestyle brands. The marketing campaign showcases Ventura, Calif. native KYLE as he embarks on an adventure around New York City. While in NYC filming his first lead role in Netflix’s original comedy “The After Party,” KYLE explores some of the city’s most iconic destinations in UGG® footwear. “I really love how versatile the UGG styles are,” said KYLE. “I’m a dude from California and I can rock UGG any day. It was dope to be able to partner with UGG and Footaction on this campaign.” “We are honored to work with KYLE this season to further our partnership with Footaction,” said Andrea O’Donnell, President of Fashion Lifestyle, Deckers Brands. “With a shared California heritage, unique of style and jovial spirit, KYLE represents the true essence of UGG.” Shot by renowned photographer Chris McPherson, the campaign follows KYLE’s adventure throughout New York City. STOP #1 – New York Water Taxi: KYLE arrives in Manhattan on the New York Water Taxi with Lady Liberty poised in the background. He dons the Classic Toggle, a new waterproof Classic boot with a toggle closure. STOP #2 – Central Park: KYLE pays his respects to his idol and musical genius John Lennon, at the “Imagine” landmark in Central Park wearing the Neumel Color Block, an exclusive style for Footaction. STOP #3 - Chinatown:
St. Finn Barr Art Camp June 13th - June 24th Grades 1-3 Registration Form Please submit completed form before April 18th to the school office along ONE FORM PER STUDENT Student Personal Details First Name: Last Name Grade Special Considerations Please list any allergies: Please list any health conditions. Emergency Contacts First Name: Last Name: Phone No. Email: First Name: Last Name: Phone No. Email: Registration Fees 2 Week Camp (Jun 13th-Jun 24th) $250.00 Materials Fee: $50.00 Children’s Creativity Museum $20.00 Total Cost: $320.00 Payment Money Order Pay by Check Completed registration form to accompany any payment. Payments should be made payable to: St Finn Barr Catholic School •419 Hearst Avenue • San Francisco, CA 94112 This course is prepaid and dependent upon full enrollment and therefore fees are non-refundable.
KeeleSU Union Annual General Meeting Held on Monday 22nd February 2016 KeeleSU Minutes Sergeants at arms appointed: Craig, Alice All of the steering committee are candidates in the elections, this was declared and no problems were raised. Reports Report (all online): Jo, Craig, Nat, Ela, Nick Mo (to Ela) – what happened with Jason Derulo? Nat (on Ela’s behalf)– explained that his agent signed a contract the promotor didn’t agree with. He did come to the SU, the SU ents manager discussed with JD’s crew, but he left. Any final questions Jo Lea – why has some sabs reports that were submitted late been accepted when other motions submitted by Nat haven’t been accepted? Chair – reports were deemed more important than the motions, a full response will be given Nat – NUS motion submitted late because it wasn’t finalised until Tuesday. It is important and I’m disappointed it isn’t heard. We’re now behind other unions. Motions 4.1 Junion Doctors Motion Chair reads the motion Tom reads a statement form hospital campus rep in support Jamie – action point two to be amended. Fact 5 changed to “in relation….” Jo – should we just support junior doctors or BMA too? Tom – BMA too Mo – amend action point 2 to “junior doctors that the BMA represents” Adrian – some are still against it Sophie – when you start a medical degree most people sign to become part of the BMA but not all Tom – amendment is fine Jo – amendment from “this contract” to specify time Mo – if we specify this time then it is only valid now Alex – procedural motion that the motion is put to vote against – 2 abstain 1
Supply Chain Management What is a supply chain? Components of a supply chain The bullwhip effect Sourcing issues Supply chain distribution Supply chain performance metrics Total Quality Management Defining quality Cost of quality The evolution of total quality management The philosophy of total quality management Quality awards and standards Capacity and Location Planning Capacity planning Making capacity planning decisions Develop capacity alternatives Capacity planning and facility location Facility Layout What is layout planning? Types of layouts Designing product layout Inventory Management Types of inventory How companies use their inventory Objectives of inventory management Relevant inventory costs ABC inventory classification Inventory record accuracy Determining order quantities Project Management Project lifecycle Network planning techniques Reducing project completion time Important Dates Date Event March 3rd, 2016 Last day to drop a course May 3rd, 2016 Last day of classes May 9th, 2016 2:00 PM – 4:00 PM Final Exam
Volunteer Recruiter Manager EA Farmer to Farmer Program 228 W. Lexington Street Baltimore, MD 21201 410-951-7366 Email: maria.figueroa@crs.org Deputy Project Director EA Farmer to Farmer Program P.O. Box 49675 – 00100 Nairobi, Kenya St. Augustine Court Karuna Close Road Email: nyambura.theuri@crs.org CRS Uganda George Ntibarikure Project Director Farmer to Farmer Program Uganda Office Tel: +256 031 226 5658 Mobile cell +256 772 472 103 Email: George.ntibarikure@crs.org Kathryn Clark Head of Programs CRS Uganda Office Tel: +256 031 226 5658 Mobile cell phone +256 772 767 764 Email: kathryn.clark@crs.org
Weeks 1-4/5 In these weeks you should be planning, teaching and evaluating 60% of the timetable; both core and foundation subjects. Core subject Area taught/number of sessions (please specify area: phonics, calculation, earth and space) Foundation subject (please add additional subjects in the blank spaces as appropriate) Area taught/number of sessions(please specify area: tone, Stone Age, coding) Comments English Art and design Mathematics Science PE RE History Geography ICT MfL Design technology Block B
C. Faculty – Complete the following tables to provide information Core and Support faculty. Add an asterisk (*) before the name of the individual who will have direct administrative responsibilities for the program. Add and delete rows as needed. Name of Core Faculty and Faculty Rank Highest Degree and Awarding Institution Courses Assigned in Program % Time Assigned To Program e.g., Robertson, Asst. Professor PhD in Molecular Genetics at MG200, MG285 MG824 (Lab Only) 50% New Faculty in Year __ New Faculty in Year __ Name of Support Faculty and Faculty Rank Highest Degree and Awarding Institution Courses Assigned in Program % Time Assigned To Program
RISK ASSESSMENT Netball October 2017 Assessed by: Linda Farrall & Kellie Hull Activities usually carried out by the Netball Club: Training: Oxstalls Sports Hall / Oxstalls Strength & Conditioning Suite Matches: Oxstalls Sports Hall & various Tour: Lloret de Mar (Outgoing) 2-9 April ‘17 Hazard Description Persons exposed Risk Control Measures Currently in Place Risk Level Action Required Action complete signature RTA Students See generic ‘SU General Sports Fixtures Travel risk assessment’ Low Fluids in sports hall: spillages on court and surrounding run-off causing slips Students Coaches Umpires Staff Signage explaining no food or drink in the sports hall. Low Walls and benches Students Coaches Umpires Staff Benches tucked against walls. Netball court lines allow substantial run off. Benches to the LHS of the court during matches so that the umpire has a clear path along the court. Low Collision with goalpost leading to injury Students Coaches Umpires Staff Goal posts protected by wrap. Low Conduct of players e.g. contact and contesting play Students Coaches Umpires Staff Rules and regulations monitored by England Netball and Umpires can issue cautions, warnings and sending offs for any infringement deemed dangerous. Low - Med Kit e.g. appropriate footwear, jewellery; adhering to nail and hair regulations Students Coaches Monitored by coaches, umpires and players. No jewellery, nails. Insist all jewellery is removed before the first whistle. Umpires are obliged to check this before each game. Low Spectators on balcony Students, officials & spectators Peers, teachers, and umpires are responsible for maintaining appropriate behaviour along the balcony that overlooks the sports hall. No food or drink to be consumed on the balcony. Low Anti-social Behaviour Students All players have agreed to the code of conduct at membership purchase Low Students Players should warm up and cool down properly before matches and training. Low -
Joint Venture X Merging, exchange of shares X Company acquisition, takeover X Company succession Financing & financing consulting Company establishment, start-up Other co-operation Foreign Direct Investment (FDI) Investment support Access to foreign markets consultancy services Bidding consortium (for joint public tenders) Description of the desired co-operation project (specification of the co-operation request / offer):* - Countries of interest:* - If applicable, please highlight the innovative aspects and/or main advantages of your offer: - Name: Position in the company: Date: February 01, 2017 Signature:
Grading is based on a point system. Each activity or assignment is given a point value. Accumulated points versus possible points will determine the student’s grade. All work must be completed to receive an “A” in my class. To be successful in my class, students cannot pick and choose what they want to do. Each project or assignment is important. There is minimal homework, which is usually planning sketches or ideas for a new project. The majority of all work is done during class hours. SCALE A = 90-100% B = 80-89% C = 70-79% D = 60-69% COMPONENTS Projects Quizzes Class work Tests Homework Final Reading/Writing Participation MAKE-UP WORK *For excused absences only Time: equal to # of days missed Student’s responsibility to find out what they missed. EXTRA CREDIT Supplement competed work - yes Make-up for missed work - no HOMEWORK # of days per week: 0 - 1 time per night: 20-30min. LATE WORK Accepted: Yes Credit: 10% off per class day after due date. TESTS Absent: must take on day of return May retake once if: *D or below *Student schedules outside of class *highest grade possible “C” SKETCHBOOK on completeness, not drawing ability sketch must have title, date, and fill entire page *All warm up sketches are counted, even days absent PROJECT GRADE SHEETS NO project will be graded unless accompanied by a grade sheet. This form is required with drawing of project, plus a written assessment and student reflection of success or struggles with each project. Form will be returned by teacher with detailed earned. Class Conduct The art classroom environment is one of self-directed learning with a lot more freedom than core classes. However, for the class to get the most out of this course, there have to be strict guidelines for behavior and procedures. Disruptive and non-productive behaviors interfere with the progress of other students, so rules will be strictly enforced. Whether you agree with all rules, please be committed to following them so that this year will be fun and enjoyable for all. Be on time, and in your seat BEFORE the tardy bell rings NO food, drinks, candy, or gum in class Warm up sketch time is 10 minutes only so begin as soon as you sit down. NO talking during warmup. Remove all sunglasses, hats, beanies, or hoods in class No purses or backpacks on the table
Each OSATS should be successfully completed for Independent Practice on 3 occasions before the module can be signed off Anterior repair Date Date Date Signature Signature Signature Diagnostic cystourethroscopy (+ biopsy) Date Date Date Signature Signature Signature Continence surgery Date Date Date Signature Signature Signature Posterior repair ± perineorrhaphy Date Date Date Signature Signature Signature Vaginal hysterectomy Date Date Date Signature Signature Signature Vaginal repair Date Date Date Signature Signature Signature
To be competitive, seek out and take advantage of arising opportunities, farmers have to be more entrepreneurial and develop new skills and functional capabilities through a process of learning and practice. Farm business management skills are important for farmers to effectively respond to present day farming challenges and be able to make to meet set goals and objectives. Farm management and entrepreneurial skills help farmers to make the right choice between enterprises according to individual levels of resources and at their level of risk adversity. Building farmers’ capacity in entrepreneurial and management skills will enable farmers to improve their knowledge, change their attitudes, and be creative and innovative as they strive to earn a meaningful living from farming. It is in line with this, that KADIFO seeks technical assistance from CRS to equip members with skills in entrepreneurship and business management. KADIFO has in the past received volunteer assistance in the areas of record keeping, resource mobilization, post-harvest handling and ICT in Agriculture. The host has been keen to implement volunteer recommendations which have resulted in some positive changes within the organization. However, to meet its goal of increasing farmer incomes, KADIFO acknowledged a lack of skills among its members in entrepreneurial and business management aspects. It is for that reason that KADIFO once again sought technical assistance from CRS’s Farmer-to-Farmer program in order to ultimately achieve its goal. OBJECTIVES OF THE ASSIGNMENT The objective of this volunteer assignment is to provide a road map for KADIFO to enable the members acquire skills on small scale business identification and management, in addition to acquiring skills on agroi-business and resource mobilization to support the projects which will be established as result of the training. The volunteer will provide technical support through: Training selected members in farm business management (business planning, enterprise selection, SWOT analysis, review of cost-benefit analysis concepts, and business skills). Increasing participants’ understanding of entrepreneurship as it relates to smallholder agricultural production and marketing. Training on the process of identification of business - where to look and how to develop business ideas - and distinction between business ideas and business opportunities The volunteer will work towards attaining the aforementioned objectives at two levels: at the grassroots level, directly working with four farmers groups, s/he will train the farmers in basic business management skills focusing on 1-3 above. At the level of the organization, the volunteer will train the management and board members on strategic business skills and management, in view of the fact that the organization is in the new business of maize milling.
Farmer to Farmer East Africa Volunteer Assignment Scope of Work Summary Information Assignment Code UG95 Country: Uganda Country Project: Oil Seed crops Country Project Host organization: Dokolo Area Cooperative Enterprise Type of Volunteer Assistance: Financial Services (F) Type of Value Chain Activity: Information and Input Support Services (S) Assignment Title Resource Mobilisation and Proposal Writing skills Preferred assignment dates: September – October, 2016 Assignment Objective: Equip the board and management of Dokolo ACE with resource mobilisation and proposal writing skills Develop a resource mobilisation strategy that will be used as a framework by the organisation to generate funds for the smooth implementation of its activities Desirable Volunteer Knowledge and Skills: Specialized expertise in resource mobilization and fundraising Wide experience with producer organizations involved in providing a range of services to small holder farmers (including input distribution, training/advisory and market linkages) in the context of commercializing smallholder agriculture in developing countries. BACKGROUND Dokolo ACE is an apex body comprised of 259 POs (Producer Organizations); this body is governed by a General assembly composed of the farmers. The cooperative is governed by an executive board that is comprised of 10 members. The operation activities are implemented by a management team that is comprised of 7 members (manager, accountant, extension staff, store keeper, office attendant and secretary). The management team works alongside two coordinators per Sub- county who supervise the link farmers at parish level. The link farmers work directly with the farmers while the coordinators report back to the board and management teams. This is the same communication and feedback mechanism used by the organization for executing all its activities. An annual general meeting is held once every year to give accountability of ACE operations to the beneficiaries.
Auditors must be alert to improper payments, particularly when testing the following parts of section III. - A, “Activities Allowed or Unallowed;” B, “Allowable Costs/Cost Principles;” E, “Eligibility;” and, in some cases, N, “Special Tests and Provisions.”
Audit Implications Summary Audit Implications (adequacy of the system and controls, and the effect on sample size, significant deficiencies / material weaknesses, material non-compliance and management letter comments) Results of Test of Controls: (including material weaknesses, significant deficiencies and management letter items) Assessment of Control Risk: Effect on the Nature, Timing, and Extent of Compliance (Substantive Test) including Sample Size: Results of Compliance (Substantive Tests) Tests: Questioned Costs: Actual __________ Projected __________
Audit Implications Summary Implications (adequacy of the system and controls, and the effect on sample size, significant deficiencies / material weaknesses, material non-compliance and management letter comments) Results of Test of Controls: (including material weaknesses, significant deficiencies and management letter items) Assessment of Control Risk: Effect on the Nature, Timing, and Extent of Compliance (Substantive Test) including Sample Size: Results of Compliance (Substantive Tests) Tests: Questioned Costs: Actual __________ Projected __________
Introduction: Materiality by Compliance Requirement Matrix Planning Federal Materiality by Compliance Requirement See Footnotes 1-6 below the matrix table for further explanation, in particular, review note 6 which discusses tailoring the matrix assessments. (1) (2) (6) (6) (3) (4) (5) (5) (6) Compliance Requirement Applicable per Compl. Suppl. Direct & material to program / entity Monetary or nonmonetary If monetary, population subject to require. Inherent risk (IR) assess. Final control risk (CR) assess. Detection risk of noncompl. Overall audit risk of noncompl. Federal materiality by requirement (Yes or No) (Yes or No) (M/N) (Dollars) (High/Low) (High/Low) (High/Low) (High/Low) typically 5% of population subject to requirement A Activities Allowed or Unallowed Yes M 5% B Allowable Principles Yes M 5% C Cash Management Yes N 5% D RESERVED E Eligibility No F Equipment & Real Property Mgmt Yes M 5% G Matching, of Effort, Earmark Yes M 5% H Period of Performance Yes M 5% I Procurement & Sus. & Debarment No (aa) See below J Program Income No K RESERVED L Reporting Yes N 5% M Subrecipient Monitoring Yes N 5% N Special Tests & Provisions No (aa) Normally this does not apply to this program. However, if specific information comes to your attention (e.g. during the normal review of the grant agreement or discussions with management) that provides evidence that a compliance requirement could have a material effect on a major program; you would be expected to test the requirement. This circumstance should arise infrequently. If it is deemed material, pull the testing procedures from the General Boilerplate FACCR.
Auditors must be alert to improper payments, particularly when testing the following parts of section III. - A, “Activities Allowed or Unallowed;” B, “Allowable Costs/Cost Principles;” E, “Eligibility;” and, in some cases, N, “Special Tests and Provisions.”
Audit Implications Summary Implications (adequacy of the system and controls, and the effect on sample size, significant deficiencies / material weaknesses, material non-compliance and management letter comments) Results of Test of Controls: (including material weaknesses, significant deficiencies and management letter items) Assessment of Control Risk: Effect on the Nature, Timing, and Extent of Compliance (Substantive Test) including Sample Size: Results of Compliance (Substantive Tests) Tests: Questioned Costs: Actual __________ Projected __________
to questioned costs and matter of noncompliance, if any, documented in this FACCR: Per paragraph 13.47 of the 2016 AICPA Audit Guide, Government Auditing Standards and Single Audits, the schedule of findings and questioned costs should include all audit findings required to be reported under the Uniform Guidance. A separate written communication (such as a communication sometimes referred to as a management letter) may not be used to communicate such matters to the auditee in lieu of reporting them as audit findings in accordance with the Uniform Guidance. See the discussion beginning at paragraph 13.33 for information on Uniform Guidance requirements for the schedule of findings and questioned costs. If there are other matters that do not meet the Uniform Guidance requirements for reporting but, in the auditor's judgment, warrant the attention those charged with governance, they should be communicated in writing or orally. If such a communication is provided in writing to the auditee, there is no requirement for that communication to be referenced in the Uniform Guidance compliance report. Per table 13-2 a matter must meet the following in order to be communicated in the management letter: deficiencies in internal control over compliance that are not significant deficiencies or material weaknesses required to be reported but, in the auditor's judgment, are of sufficient importance to be communicated to management. Noncompliance with federal statutes, regulations or terms and conditions of federal awards related to a major program that does not meet the criteria for reporting under the Uniform Guidance but, in the auditor's judgment, is of sufficient importance to communicate to management or those charged with governance. Abuse that is less than material to a major program and not otherwise required to be reported but that, in the auditor's judgment, is of sufficient importance to communicate to the auditee. findings or issues arising from the compliance audit that are not otherwise required to be reported but are, in the auditor's professional judgment, significant and relevant to those charged with governance. Cross-reference to any Management Letter items and explain why not included in the Single Audit Compliance Report:
Assess current production levels, management procedures and feeding regimes practiced at the farm and neighboring Together with management, undertake practical demonstrations and training on feed formulation using different options and computer generated feed ration programs. Train in calculation and feeding regimes of dairy cattle in different growth cycles CRS-F2F designs assignments with the assumption of some pre-departure preparation by the volunteer. Actual preparation time will vary based on the experience of the volunteer, as well as informational or training resources the volunteer has readily available. CRS relies on the volunteer to assess the tasks outlined in this SOW and to make his or her own judgment about how much and what kind of preparation is needed prior to arriving in Uganda The volunteer should prepare materials for hand out which can be printed at CRS office in Kampala before commencement of the assignment. Flip charts, markers, masking tapes can be obtained at CRS offices. CRS strongly recommends that the volunteer become familiar with CRS programs in Uganda, especially the maize country project description and other information in the briefing pack before arrival to Uganda Key Contacts KEY CONTACTS CRS Baltimore CRS EA Regional Office Figueroa Volunteer Coordinator EA Farmer to Farmer Program 228 W. Lexington Street Baltimore, MD 410-951-7366 Email: maria.figueroa@crs.org Nyambura Theuri Deputy Project Director EA Farmer to Farmer Program P.O. Box 49675 – 00100 Nairobi, Kenya St. Augustine Court Karuna Close Road Email: nyambura.theuri@crs.org CRS Uganda George Ntibarikure Project Director Farmer to Farmer Program Uganda Office Tel: +256 031 226 5658 Mobile cell phone +256 772 472 103 Email: George.ntibarikure@crs.org Elizabeth Pfifer Country Manager CRS Uganda Office Tel: +256 031 226 5658 Mobile cell phone +256 772 724 796 Email: Elizabeth.pfifer@crs.org Maria Goretti Nakayiza Project Coordinator Farmer-to-Farmer Program, Uganda Office Tel: +256 031 226 5658 Mobile Tel: +256 78-3922882. Email:
Auditors must be alert to improper payments, particularly when testing the following parts of section III. - A, “Activities Allowed or Unallowed;” B, “Allowable Costs/Cost Principles;” E, “Eligibility;” and, in some cases, N, “Special Tests and Provisions.”
Introduction: Materiality by Compliance Requirement Matrix Planning Federal Materiality by Compliance Requirement See Footnotes 1-6 below the matrix table for further explanation, in particular, review note 6 which discusses tailoring the matrix assessments. (1) (2) (6) (6) (3) (4) (5) (5) (6) Compliance Requirement Applicable per Suppl. Direct & material to program / entity Monetary or nonmonetary If monetary, population subject to require. Inherent risk (IR) assess. control risk (CR) assess. Detection risk of noncompl. Overall risk of noncompl. Federal materiality by compl. requirement (Yes or No) (Yes or No) (M/N) (Dollars) (High/Low) (High/Low) (High/Low) (High/Low) typically 5% of population subject to requirement A Activities Allowed or Unallowed Yes M 5% B Allowable Costs/Cost Principles Yes M 5% C Cash Management Yes N 5% D RESERVED E Eligibility N/A – Tested at State Region F Equipment & Real Property Mgmt No G Matching, Level of Effort, Earmark Yes M 5% H Period of Performance Yes M 5% I Procurement & Sus. & Debarment Yes N 5% J Program Income No K RESERVED L Reporting Yes N 5% M Subrecipient Monitoring Yes N 5% N Special Tests & Provisions – Local Program Management Description Yes N 5%
Auditors must be alert to improper payments, particularly when testing the following parts of section III. - A, “Activities Allowed or Unallowed;” B, “Allowable Costs/Cost Principles;” E, “Eligibility;” and, in some cases, N, “Special Tests and Provisions.”
Introduction: Materiality by Compliance Requirement Matrix Planning Federal Materiality by Compliance Requirement See Footnotes 1-6 below the matrix table for further explanation, in particular, review note 6 which discusses tailoring the matrix assessments. (1) (2) (6) (6) (3) (4) (5) (5) (6) Compliance Requirement Applicable per Compl. Direct & material to program / entity Monetary or nonmonetary If monetary, population subject to require. Inherent risk (IR) assess. Final control risk (CR) assess. Detection risk of noncompl. Overall audit risk of noncompl. Federal materiality by compl. requirement (Yes or No) (Yes or No) (M/N) (Dollars) (High/Low) (High/Low) (High/Low) (High/Low) typically 5% of population subject to requirement A Activities Allowed or Unallowed Yes M 5% B Allowable Costs/Cost Principles Yes M 5% C Cash Management Yes N 5% D RESERVED E Eligibility N/A – Tested at State Region F Equipment & Real Property Mgmt No G Matching, Level of Effort, Earmark Yes M 5% H Period of Performance Yes M 5% I Procurement & Sus. & Debarment Yes N 5% J Program Income No K RESERVED L Reporting Yes N 5% M Subrecipient Monitoring Yes N 5% N Special Tests & Provisions – Local Program Management Description Yes N 5%
Auditors must be alert to improper payments, particularly when testing the following parts of section III. - A, “Activities Allowed or Unallowed;” B, “Allowable Costs/Cost Principles;” E, “Eligibility;” and, in some cases, N, “Special Tests and Provisions.”
For additional program information on establishing a Medical Support see For additional program information on changes to Child Support Orders, see For additional program information on enforcement of a support such as income withholding, tax offset see , and and for collection and disbursement see . Also see OAC . For additional program information on termination of support see and for information on termination of services see . See for process of requesting and establishing support orders. Related Services that a CSEA Does Not Provide Visitation/Custody issues - This is an area that is determined by the court. Divorce - Any divorce actions, including property settlements, must be filed in court. Alimony (spousal support) Establishment - The CSEA is not authorized to establish a spousal support Pregnant - Services cannot be provided for an unborn child. Program Funding No additional information. Testing Considerations Unlike other ODJFS programs, Child Support has a separate Child Support Random Moment Sampling cost pool and Form JFS 02750 financial reporting requirements. The following table shows the different ODJFS program, cost pools and financial reporting forms: Reported on: Program: County Fund Paid from: RMS Cost Pool JFS 02827 Medicaid, CHIP, Food Assistance, TANF, SSBG, CCBG Public Assistance (PA) Fund IMRMS / SSRMS JFS 02750 Child Support Enforcement Child Support Administrative Fund CSRMS JFS 02820 Foster Care & Adoption Children Services Workers CWRMS or SSRMS (if combined agency) For an overview of requirements tested by program: see AOS spreadsheet, ODJFS list of program & applicable requirements. These reports are in CFIS Web, the reports for each agency are CR520 reports, however on the electronic report in CFIS Web, the report will still be designated at the bottom as 2827, 2750 or 2820. ODJFS stressed that the Child Support Enforcement recipient’s information is confidential and auditors should follow established procedures to protect this information. Auditors may see activity for Access & Visitation and Healthy Marriages grants. monies are a separate funding stream and are not part of the CSEA IV-D funding. These are for services outside IV-D. These grants should be reported on the County’s schedule of federal awards expenditures under their
Introduction: Materiality by Compliance Requirement Matrix Planning Federal Materiality by Compliance Requirement See Footnotes 1-6 below the matrix table for further explanation, in particular, review note 6 which discusses tailoring the matrix assessments. (1) (2) (6) (6) (3) (4) (5) (5) (6) Compliance Requirement Applicable per Direct & material to program / entity Monetary or nonmonetary If monetary, population subject to require. Inherent risk (IR) assess. Final control risk (CR) assess. Detection risk of noncompl. Overall audit risk of noncompl. Federal materiality by compl. requirement (Yes or No) (Yes or No) (M/N) (Dollars) (High/Low) (High/Low) (High/Low) (High/Low) typically 5% of population subject to requirement A Activities Allowed or Unallowed Yes M 5% B Allowable Principles Yes M 5% C Cash Management Yes N 5% D RESERVED E Eligibility Yes – Tested at Level F Equipment & Real Property Mgmt Yes(aa) M 5% G Matching, of Effort, Earmark Yes – Tested at Level H Period of Performance Yes M 5% I Procurement & Sus. & Debarment No J Program Income No K RESERVED L Reporting Yes N 5% M Subrecipient Monitoring Yes N 5% N Special & Provisions Yes – Tested at Level Normally if OMB lists a section as No it does not apply to the program, however, if specific information comes to your attention (e.g. during the normal review of the grant agreement or discussions with management) that provides evidence that a compliance requirement could have a material effect on a major program, you would be expected to test the requirement. This circumstance should arise infrequently. If it is deemed material, submit a consult in Spiceworks to the FACCR specialty for testing guidance. (aa) ORC § 329.44 allows for JFS Districts to hold title to real property. Auditors will need to evaluate if the district is holding title to real property and will need to import testing procedures from the UG General boilerplate. Normally if OMB lists a section as n/a it does not apply to the program, however, if specific information comes to your attention (e.g.
Introduction: Materiality by Compliance Requirement Matrix Planning Federal Materiality by Compliance Requirement See Footnotes 1-6 below the matrix table for further explanation, in particular, review note 6 which discusses tailoring the matrix assessments (1) (2) (6) (6) (3) (4) (5) (5) (6) Compliance Requirement Applicable per Compl. Suppl. Direct & material to program / entity Monetary or nonmonetary If monetary, population subject to require. Inherent risk (IR) assess. Final control risk (CR) assess. Detection risk of noncompl. Overall audit risk of noncompl. Federal materiality by compl. requirement (Yes or No) (Yes or No) (M/N) (Dollars) (High/Low) (High/Low) (High/Low) (High/Low) typically 5% of population subject to requirement A Activities Allowed or Unallowed Yes M 5% B Allowable Costs/Cost Principles Yes M 5% C Cash Management Yes N 5% D RESERVED E Eligibility No F Equipment & Real Property Mgmt No G Matching, Level of Effort, Earmark Yes M 5% H Period of Availability (Performance) Yes M 5% I Procurement & Sus. & Debarment Yes N 5% J Program Income No K RESERVED L Reporting Yes N 5% M Subrecipient Monitoring Yes N 5% N Special Tests & Provisions – Schoolwide Programs Yes N 5% N Special & Provisions – Developing and Yes N 5%
program as a whole. The column above documents quantitative materiality at the PROGRAM LEVEL for each major program; and (2) a second materiality level for the each of the applicable 12 compliance requirement listed in Appendix XI to Part 200. Note: a. If the compliance requirement is of a monetary nature, and b. The requirement applies to the total population of program expenditure, Then the compliance materiality amount for the program also equals materiality for the requirement. For example, the population for allowable costs and cost principles will usually equal the total Federal expenditures for the major program as a whole. Conversely, the population for some monetary compliance requirements may be less than the total Federal expenditures. Auditors must carefully determine the population subject to the compliance requirement to properly assess Federal materiality. Auditors should also consider the qualitative aspects of materiality. For example, in some cases, noncompliance and internal control deficiencies that might otherwise be immaterial could be significant to the major program because they involve fraud, abuse, or illegal acts. Auditors should document PROGRAM LEVEL materiality in the Record of Single Audit Risk (RSAR). (Source: AOS CFAE)
in some cases, noncompliance and internal control deficiencies that might otherwise be immaterial could be significant to the major program because they involve fraud, abuse, or illegal acts. Auditors should document PROGRAM LEVEL materiality in the Record of Single Audit Risk (RSAR). (Source: AOS CFAE)
State of Ohio Funds are to be expended within 5 business days of receipt. Therefore, grantees should not draw down funds for encumbrances unless they will be paid within the designated timeframe. If a grantee does not expend all funds within this timeframe, this should be evaluated on a case-by-case basis to determine the reason for noncompliance. NOTE: It is incumbent upon the district to complete appropriate cash forecasting and determine the amount and timing of any requests. PCRs submitted for the subsequent month cannot be generated until the 25th of the current month. (i.e., The current month is April, a May’s request will not be generated by the grantee until 4/25.) (Source: Ohio Department of Education Office of Federal and State Grants Management) Due to ODE yearend shut down, Districts not submit PCRs between June 15, 2018 through July 1, 2018. Therefore, ODE allowed Districts to draw down advanced funds to cover obligations through July 15, 2018. All requested funds to cover obligations during the shutdown were required to be spent as indicated on the PCR and the 5-day liquidation period was waived. (Source: ODE Office of Grants Management) See for additional guidance on PCR’s transferred funds and cash management.
are to be expended within 5 business days of receipt. Therefore, grantees should not draw down funds for encumbrances unless they will be paid within the designated timeframe. If a grantee does not expended all funds within this timeframe, this should be evaluated on a case-by-case basis to determine the reason for noncompliance. NOTE: It is incumbent upon the district to complete appropriate cash forecasting and determine the amount and timing of any requests. PCRs submitted for the subsequent month cannot be generated until the 25th of the current month. (i.e., The current month is April, a May’s request will not be generated by the grantee until 4/25.) (Source: Ohio Department of Education Office of Federal and State Grants Management) Due to ODE yearend shut down, Districts could not submit PCRs between June 13, 2017 through July 1, 2017. Therefore, ODE allowed Districts to draw down advanced funds to cover obligations through July 15, 2017. All requested funds to cover obligations during the shutdown were required to be spent as indicated on the PCR and the 5-day liquidation period was waived. (Source: and ODE Office of Grants Management) See for additional guidance on PCR’s transferred funds and cash management. Note: In many a program may be both reimbursement and advance funded. Many entities request reimbursement for deficit balances in addition to requesting advanced funds for immediate cash flow needs. Auditors should be aware that there are separate testing steps for both reimbursement and advance funding cash draws. (Source: CFAE)
E. ELIGIBILITY – Not Applicable US Department of Education Program Specific Information: Eligibility for Individuals – Not Applicable Eligibility for Group of Individuals or Area of Service Delivery – Not Applicable Eligibility for Subrecipients – This requirement is generally only applicable to SEA’s and not LEA’s. However, LEA’s auditors should review the terms and conditions of their grant agreement and test appropriate Eligibility requirements, if they apply. (Source: 2017 OMB Compliance Supplement Department of Education CFDA: 84.367 Supporting Effective Instruction State Grant Procedures)
Suggested Audit Procedures – Compliance Suggested Audit Procedures – Compliance (Substantive Tests) (Reference / link to documentation where testing was performed testing): This FACCR was written for grants required to be tested under the UG, however if you have material non-UG transactions, please contact CFAE via the FACCR Inbox . Consider the results of the testing of internal control in assessing the risk of noncompliance. Use this as the basis for determining the nature, timing, and extent (e.g., number of transactions to be selected) of substantive tests of compliance. 1. Review the documents and regulations pertaining to the program and determine any requirements related to the period of performance. 2. For Federal awards with performance period beginning dates during the audit period, test transactions for costs recorded during the beginning of the period of performance and verify that the costs were not incurred prior to the start of the period of performance unless authorized by the Federal awarding agency or the pass-through entity. 3. For Federal awards with performance period ending dates during the audit period, test transactions for costs recorded during the latter part and after the period of performance and verify that the costs had been incurred within the period of performance. 4. For Federal awards with performance period ending dates during the audit period, test transactions for Federal award costs for which the obligation had not been liquidated (payment made) as of the end of the period of performance and verify that the liquidation occurred within the allowed time period. 5. Test adjustments (e.g., manual journal entries) for Federal award costs and verify that these adjustments were for transactions that occurred during the period of performance.
Introduction: Materiality by Compliance Requirement Matrix Planning Federal Materiality by Compliance Requirement See Footnotes 1-6 below the matrix table for further explanation, in particular, review note 6 which discusses tailoring the matrix assessments. (1) (2) (6) (6) (3) (4) (5) (5) (6) Compliance Requirement Applicable per Compl. Suppl. Direct & material to program / entity Monetary or nonmonetary If monetary, population subject to require. Inherent risk (IR) assess. Final control risk (CR) assess. Detection risk of noncompl. Overall audit risk of noncompl. Federal materiality by requirement (Yes or No) (Yes or No) (M/N) (Dollars) (High/Low) (High/Low) (High/Low) (High/Low) typically 5% of population subject to requirement A Activities Allowed or Unallowed Yes M 5% B Allowable Principles Yes M 5% C Cash Management Yes N 5% D RESERVED E Eligibility No F Equipment & Real Property Mgmt Yes M 5% G Matching, Level of Effort, Earmark Yes M 5% H Period of Availability (Performance) Yes M 5% I Procurement & Sus. & Debarment Yes N 5% J Program Income Yes M 5% K RESERVED L Reporting Yes N 5% M Subrecipient Monitoring Yes N 5% N Special Tests & Provisions - Charter Service Yes N 5% N Special & Provisions – School Bus Operation Yes N 5% N Special Tests & Provisions – Wage Rate Requirements Yes N 5% N Special Tests & Provisions – Environmental Review Yes N 5%
Audit Implications Summary Audit Implications (adequacy of the system and controls, and the effect on sample size, significant deficiencies / material weaknesses, material non-compliance and management letter comments) Results of Test of Controls: (including material weaknesses, significant deficiencies and management letter items) Assessment of Control Risk: Effect on the Nature, Timing, and Extent of Compliance (Substantive Test) including Sample Size: Results of Compliance (Substantive Tests) Tests: Questioned Costs: Actual __________ Projected __________