Science.gov

Sample records for accepted government auditing

  1. 2 CFR 200.50 - Generally Accepted Government Auditing Standards (GAGAS).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Generally Accepted Government Auditing... § 200.50 Generally Accepted Government Auditing Standards (GAGAS). GAGAS means generally accepted government auditing standards issued by the Comptroller General of the United States, which are applicable...

  2. Internal Audits: A Must for Governing Boards.

    ERIC Educational Resources Information Center

    Allcorn, Seth

    1983-01-01

    Internal auditing, which can help governing boards exercise their control responsibilities, is discussed, including financial, compliance, and operations auditing. Governing boards should be prepared to handle reports on operation audits, financial and compliance audits, and reviews of management information systems. (MLW)

  3. Clinical governance and external audit.

    PubMed

    Glazebrook, S G; Buchanan, J G

    2001-01-01

    This paper describes a model of clinical governance that was developed at South Auckland Health during the period 1995 to 2000. Clinical quality and safety are core objectives. A multidisciplinary Clinical Board is responsible for the development and publicising of sound clinical policies together with monitoring the effects of their implementation on quality and safety. The Clinical Board has several committees, including an organization-wide Continuous Quality Improvement Committee to enhance the explicit nature of the quality system in terms of structure, staff awareness and involvement, and to develop the internal audit system. The second stream stems from the Chief Medical Officer and clinical directors in a clinical management sense. The Audit Committee of the Board of Directors covers both clinical and financial audit. The reporting lines back to that committee are described and the role of the external auditor of clinical standards is explained. The aim has been to create a supportive culture where quality initiatives and innovation can flourish, and where the emphasis is not on censure but improvement. PMID:11422717

  4. 12 CFR 150.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false What standards govern the conduct of the audit... FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements § 150.450 What standards govern the conduct of the audit? Auditors must follow generally accepted standards...

  5. 12 CFR 150.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false What standards govern the conduct of the audit... FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements § 150.450 What standards govern the conduct of the audit? Auditors must follow generally accepted standards...

  6. 78 FR 75920 - Advisory Council on Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-13

    ... OFFICE Advisory Council on Government Auditing Standards AGENCY: U.S. Government Accountability Office... Council on Government Auditing Standards will hold a public meeting by teleconference on December 17, 2013... General for revisions to the Government Auditing Standards, to provide for timely resolution of...

  7. Internal Auditing in Federal, State, and Local Governments (Part II).

    ERIC Educational Resources Information Center

    Knight, Susan; Wilson, Guy

    1981-01-01

    This second part of an annotated bibliography of reports, books, and journal articles concerned with internal auditing in government contexts reviews the available literature for an understanding of the types of internal audit, methods and practices, and other facets. (FM)

  8. 75 FR 57274 - Financial Management and Assurance; Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-20

    ... OFFICE Financial Management and Assurance; Government Auditing Standards AGENCY: Government... all levels of government, private enterprise, public accounting, and academia. This exposure draft of...Jlowbookgao.gov . Public Law 67-13, 42 Stat. 20. James R. Dalkin, Director, Financial Management and...

  9. 75 FR 61143 - Financial Management and Assurance; Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-04

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Financial Management and Assurance; Government Auditing Standards Correction In notice document 2010-23374 beginning on page 57274 in the issue of Monday, September 20, 2010 make the...

  10. 78 FR 20318 - Public Meeting of the Advisory Council on Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-04

    ... OFFICE Public Meeting of the Advisory Council on Government Auditing Standards AGENCY: Government... the Advisory Council on Government Auditing Standards will hold a public meeting by teleconference on... General for revisions to the Government Auditing Standards, to provide for timely resolution of...

  11. 75 FR 14161 - Advisory Council on Government Auditing Standards; Notice of Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-24

    ... OFFICE Advisory Council on Government Auditing Standards; Notice of Meeting The Advisory Council on Government Auditing Standards will meet Thursday, April 22, 2010, from 8:15 a.m. to 3:30 p.m., in the Staats.... The Advisory Council on Government Auditing Standards will hold a meeting to discuss updates...

  12. 76 FR 19774 - Advisory Council on Government Auditing Standards; Notice of Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-08

    ... OFFICE Advisory Council on Government Auditing Standards; Notice of Meeting The Advisory Council on Government Auditing Standards will meet Wednesday, May 11, 2011, from 8:15 a.m. to 3:30 p.m., in the Staats.... The Advisory Council on Government Auditing Standards will hold a meeting to discuss updates...

  13. 42 CFR 137.171 - Where do Self-Governance Tribes send their audit reports?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Where do Self-Governance Tribes send their audit... SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.171 Where do Self-Governance Tribes send their audit reports?...

  14. 42 CFR 137.171 - Where do Self-Governance Tribes send their audit reports?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Where do Self-Governance Tribes send their audit... SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.171 Where do Self-Governance Tribes send their audit reports?...

  15. 42 CFR 137.171 - Where do Self-Governance Tribes send their audit reports?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Where do Self-Governance Tribes send their audit... SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.171 Where do Self-Governance Tribes send their audit reports?...

  16. 42 CFR 137.171 - Where do Self-Governance Tribes send their audit reports?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Where do Self-Governance Tribes send their audit... SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.171 Where do Self-Governance Tribes send their audit reports?...

  17. 42 CFR 137.171 - Where do Self-Governance Tribes send their audit reports?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Where do Self-Governance Tribes send their audit... SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.171 Where do Self-Governance Tribes send their audit reports?...

  18. Government Audit Reform Act of 2010

    THOMAS, 111th Congress

    Rep. Bean, Melissa L. [D-IL-8

    2010-04-14

    05/26/2010 Referred to the Subcommittee on Government Management, Organization, and Procurement. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

  19. Auditing Orthopaedic Audit

    PubMed Central

    Guryel, E; Acton, K; Patel, S

    2008-01-01

    INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. RESULTS Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. CONCLUSIONS A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change. PMID:18828963

  20. Govt. Pubs.: Internal Auditing in Federal, State, and Local Governments.

    ERIC Educational Resources Information Center

    Knight, Susan; Wilson, Guy

    1980-01-01

    Lists reports, monographs, and journal articles of the last five years that deal with internal auditing at various governmental levels, including the growth of the internal audit, the development of guidelines, current practices, types of audit, and current issues. (FM)

  1. 12 CFR 550.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... engagements and other standards established by the OTS. An audit must ascertain whether your internal control... 12 Banks and Banking 5 2011-01-01 2011-01-01 false What standards govern the conduct of the audit... FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements § 550.450...

  2. 12 CFR 550.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... engagements and other standards established by the OTS. An audit must ascertain whether your internal control... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What standards govern the conduct of the audit... FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements § 550.450...

  3. Taking It on Board: Quality Audit Findings for Higher Education Governance

    ERIC Educational Resources Information Center

    Baird, Jeanette

    2007-01-01

    An examination of the reports of quality audits of Australian universities is used to identify quality assurance issues which emerge as more or less important for governing bodies and academic boards respectively. For governing bodies, many issues identified in audit reports reflect established good practice, such as a need to evaluate the…

  4. 12 CFR 550.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false What standards govern the conduct of the audit? 550.450 Section 550.450 Banks and Banking OFFICE OF THRIFT SUPERVISION, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements § 550.450 What standards govern the conduct of the...

  5. 42 CFR 137.165 - Are Self-Governance Tribes required to undertake annual audits?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Are Self-Governance Tribes required to undertake... HUMAN SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.165 Are Self-Governance Tribes required to...

  6. 42 CFR 137.165 - Are Self-Governance Tribes required to undertake annual audits?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false Are Self-Governance Tribes required to undertake... HUMAN SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.165 Are Self-Governance Tribes required to...

  7. 42 CFR 137.165 - Are Self-Governance Tribes required to undertake annual audits?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false Are Self-Governance Tribes required to undertake... HUMAN SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.165 Are Self-Governance Tribes required to...

  8. 42 CFR 137.165 - Are Self-Governance Tribes required to undertake annual audits?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false Are Self-Governance Tribes required to undertake... HUMAN SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.165 Are Self-Governance Tribes required to...

  9. 42 CFR 137.165 - Are Self-Governance Tribes required to undertake annual audits?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Are Self-Governance Tribes required to undertake... HUMAN SERVICES INDIAN HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.165 Are Self-Governance Tribes required to...

  10. 24 CFR 200.11 - Audit requirements for State and local governments as mortgagees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... set forth in 24 CFR part 44, Non-Federal Governmental Audit Requirements, apply to State and local governments (as defined in 24 CFR part 44) that receive mortgage insurance as mortgagees. Eligible Mortgage ... local governments as mortgagees. 200.11 Section 200.11 Housing and Urban Development...

  11. Local, state governments get serious about energy audits

    SciTech Connect

    2009-08-15

    In June, the city of Austin, Texas, joined San Francisco and Berkeley, Calif., in requiring an energy audit before an owner can sell an existing home. The Austin ordinance, costing some $200-300 on average, applies to any single-family home older than 10 years and requires an audit of its air conditioning and heating system, insulation and air-tightness, among other things. The seller is obliged to provide the findings to potential buyers but is not obliged to necessarily fix any identified deficiencies. In contrast, the California cities, which pioneered a similar requirement in the 1980s, require sellers to fix recommended upgrades prior to selling the unit to a prospective buyer. Many cities around the country are looking into similar ordinances as an effective means of fixing leaking ducts, poorly installed and operating heating and cooling systems, and inadequate insulation that are prevalent in older homes.

  12. Clinical governance in practice: closing the loop with integrated audit systems.

    PubMed

    Taylor, L; Jones, S

    2006-04-01

    Clinical governance has been acknowledged as the driving force behind National Health Service (NHS) reform since the government white paper outlined a new style of NHS in the UK in 1997. The framework of clinical governance ensures that NHS organizations are accountable for continually improving the quality of their services and safeguarding high standards of care by creating an environment in which excellence in clinical care will develop. A major component of a clinical governance framework requires utilizing audit procedures, which assess the effectiveness of current systems and ultimately direct continual quality improvement. This paper describes the audit component of a local clinical governance framework designed for a unit based within an NHS trust, which has utilized a multidisciplinary approach to assess the effectiveness of a newly commissioned service and its impact on the residents and staff. The unit is a 12-bedded, low-secure-intensive rehabilitation unit for clients with severe and enduring mental illness. Using recognized and standardized psychometric outcome measures, information was collected on clinical symptoms, social functioning, social behaviour, quality of life, relationship quality with named nurses and medication side-effects. Additionally, confidential staff measures were included to assess levels of burnout, identify expressed emotion and assess staff perception of models of illness. The paper includes a comprehensive account of how managerial commitment, teaching processes and application of technology ensured prompt data collection and maintained the momentum through the audit timescale. Data analysis and presentation of data in both clinical reviews and in senior management meetings within the unit are discussed. Findings highlight the full integration of the audit system into the processes of the unit. Clinically, the paper highlights the enhancement of the knowledge base of the client group and the influence on clinical decision

  13. 40 CFR Appendix A to Part 31 - Audit Requirements for State and Local Government Recipients

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., “Uniform requirements for grants to State and local governments.” 3. Background. The Single Audit Act... Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the...

  14. 40 CFR Appendix A to Part 31 - Audit Requirements for State and Local Government Recipients

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., “Uniform requirements for grants to State and local governments.” 3. Background. The Single Audit Act... Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the...

  15. 40 CFR Appendix A to Part 31 - Audit Requirements for State and Local Government Recipients

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ..., “Uniform requirements for grants to State and local governments.” 3. Background. The Single Audit Act... Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the...

  16. 40 CFR Appendix A to Part 31 - Audit Requirements for State and Local Government Recipients

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ..., “Uniform requirements for grants to State and local governments.” 3. Background. The Single Audit Act... Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims Settlement Act) that is recognized by the United States as eligible for the...

  17. 40 CFR Appendix A to Part 31 - Audit Requirements for State and Local Government Recipients

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 7505 of the Act requires the Director of the Office of Management and Budget to prescribe policies... and Local Government Recipients EXECUTIVE OFFICE OF THE PRESIDENT Office of Management and Budget... individuals have the opportunity to participate in contracts for single audits. 4. Policy. The Single...

  18. 24 CFR 200.11 - Audit requirements for State and local governments as mortgagees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Audit requirements for State and local governments as mortgagees. 200.11 Section 200.11 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR...

  19. 24 CFR 200.11 - Audit requirements for State and local governments as mortgagees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Audit requirements for State and local governments as mortgagees. 200.11 Section 200.11 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF ASSISTANT SECRETARY FOR...

  20. Audit of selected government-funded grants and contracts at Princeton University

    SciTech Connect

    1997-11-24

    This audit was performed to determine the allowability of costs claimed by Princeton under 20 Government-funded, cost-reimbursement grants and contracts (agreements). The agreements audited were those assigned to two principal investigators who were also employed by a commercial business. The audit included test procedures for validating claimed costs by records tracing. For indirect costs and employee benefit costs, the audit analyzed whether claimed costs were based on approved fixed rates applied to appropriate allocation bases. In addition to reviewing Princeton`s records, documentation from the commercial business was reviewed. The audit identified conditions that called into question the amount of labor effort and expenditures incurred on the 20 Princeton agreements. Specifically, the number of hours that the principal investigators reported to have worked at the commercial business raised doubt about the amount of effort that was actually devoted to the agreements. Based on audit findings, recommendations were made for corrective actions by Princeton and for cost recovery by the contracting officers.

  1. 25 CFR 1000.394 - What audit requirements must a self-governance Tribe/Consortium follow?

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 2 2014-04-01 2014-04-01 false What audit requirements must a self-governance Tribe/Consortium follow? 1000.394 Section 1000.394 Indians OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS... must a self-governance Tribe/Consortium follow? The Tribe/Consortium must provide to the...

  2. 25 CFR 1000.394 - What audit requirements must a self-governance Tribe/Consortium follow?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false What audit requirements must a self-governance Tribe/Consortium follow? 1000.394 Section 1000.394 Indians OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS... must a self-governance Tribe/Consortium follow? The Tribe/Consortium must provide to the...

  3. 25 CFR 1000.394 - What audit requirements must a self-governance Tribe/Consortium follow?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false What audit requirements must a self-governance Tribe/Consortium follow? 1000.394 Section 1000.394 Indians OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS... must a self-governance Tribe/Consortium follow? The Tribe/Consortium must provide to the...

  4. 25 CFR 1000.394 - What audit requirements must a self-governance Tribe/Consortium follow?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 2 2013-04-01 2013-04-01 false What audit requirements must a self-governance Tribe/Consortium follow? 1000.394 Section 1000.394 Indians OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS... must a self-governance Tribe/Consortium follow? The Tribe/Consortium must provide to the...

  5. 25 CFR 1000.394 - What audit requirements must a self-governance Tribe/Consortium follow?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false What audit requirements must a self-governance Tribe/Consortium follow? 1000.394 Section 1000.394 Indians OFFICE OF THE ASSISTANT SECRETARY, INDIAN AFFAIRS... must a self-governance Tribe/Consortium follow? The Tribe/Consortium must provide to the...

  6. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... INTELLIGENCE AGENCY PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1904.3 Procedures governing... addressed as follows: Litigation Division, Office of General Counsel, Central Intelligence Agency... Director and Deputy Director of Central Intelligence—in his or her individual capacity. (3) Mail...

  7. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... INTELLIGENCE AGENCY PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1904.3 Procedures governing... addressed as follows: Litigation Division, Office of General Counsel, Central Intelligence Agency... Director and Deputy Director of Central Intelligence—in his or her individual capacity. (3) Mail...

  8. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... INTELLIGENCE AGENCY PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1904.3 Procedures governing... addressed as follows: Litigation Division, Office of General Counsel, Central Intelligence Agency... Director and Deputy Director of Central Intelligence—in his or her individual capacity. (3) Mail...

  9. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... INTELLIGENCE AGENCY PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1904.3 Procedures governing... addressed as follows: Litigation Division, Office of General Counsel, Central Intelligence Agency... Director and Deputy Director of Central Intelligence—in his or her individual capacity. (3) Mail...

  10. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... INTELLIGENCE AGENCY PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1904.3 Procedures governing... addressed as follows: Litigation Division, Office of General Counsel, Central Intelligence Agency... Director and Deputy Director of Central Intelligence—in his or her individual capacity. (3) Mail...

  11. 17 CFR 38.552 - Elements of an acceptable audit trail program.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of the order shall also be captured. (b) Transaction history database. A designated contract market's audit trail program must include an electronic transaction history database. An adequate transaction history database includes a history of all trades executed via open outcry or via entry into an...

  12. 17 CFR 38.552 - Elements of an acceptable audit trail program.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of the order shall also be captured. (b) Transaction history database. A designated contract market's audit trail program must include an electronic transaction history database. An adequate transaction history database includes a history of all trades executed via open outcry or via entry into an...

  13. 76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-06

    ... may be mailed to Gilbert Tran, Office of Federal Financial Management, Office of Management and Budget... BUDGET Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance Supplement AGENCY: Executive Office of the President, Office of Management and Budget. ACTION: Notice...

  14. 75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-29

    ... may be mailed to Gilbert Tran, Office of Federal Financial Management, Office of Management and Budget... BUDGET Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance Supplement AGENCY: Executive Office of the President, Office of Management and Budget. ACTION: Notice...

  15. The Adoption of Internal Audit as a Governance Control Mechanism in Australian Public Universities--Views from the CEOs

    ERIC Educational Resources Information Center

    Christopher, Joe

    2012-01-01

    This study draws on the multi-theoretical approach to governance and the views of university chief executive officers (CEOs) to examine the extent to which internal auditing as a control mechanism is adopted in Australian public universities under an environment of change management. The findings highlight negative consequences of change and their…

  16. 42 CFR 137.285 - Are Self-Governance Tribes required to accept Federal environmental responsibilities to enter...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false Are Self-Governance Tribes required to accept..., DEPARTMENT OF HEALTH AND HUMAN SERVICES TRIBAL SELF-GOVERNANCE Construction Nepa Process § 137.285 Are Self-Governance Tribes required to accept Federal environmental responsibilities to enter into a...

  17. 32 CFR 1702.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... THE DIRECTOR OF NATIONAL INTELLIGENCE PROCEDURES GOVERNING THE ACCEPTANCE OF SERVICE OF PROCESS § 1702... Intelligence, Office of General Counsel, Washington, DC 20511, and the envelope must be conspicuously marked... capacity. Except for the DNI, the Principal Deputy Director of National Intelligence, and the Director...

  18. 32 CFR 1702.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... THE DIRECTOR OF NATIONAL INTELLIGENCE PROCEDURES GOVERNING THE ACCEPTANCE OF SERVICE OF PROCESS § 1702... Intelligence, Office of General Counsel, Washington, DC 20511, and the envelope must be conspicuously marked... capacity. Except for the DNI, the Principal Deputy Director of National Intelligence, and the Director...

  19. 32 CFR 1702.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... THE DIRECTOR OF NATIONAL INTELLIGENCE PROCEDURES GOVERNING THE ACCEPTANCE OF SERVICE OF PROCESS § 1702... Intelligence, Office of General Counsel, Washington, DC 20511, and the envelope must be conspicuously marked... capacity. Except for the DNI, the Principal Deputy Director of National Intelligence, and the Director...

  20. 32 CFR 1702.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... THE DIRECTOR OF NATIONAL INTELLIGENCE PROCEDURES GOVERNING THE ACCEPTANCE OF SERVICE OF PROCESS § 1702... Intelligence, Office of General Counsel, Washington, DC 20511, and the envelope must be conspicuously marked... capacity. Except for the DNI, the Principal Deputy Director of National Intelligence, and the Director...

  1. 32 CFR 1702.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... THE DIRECTOR OF NATIONAL INTELLIGENCE PROCEDURES GOVERNING THE ACCEPTANCE OF SERVICE OF PROCESS § 1702... Intelligence, Office of General Counsel, Washington, DC 20511, and the envelope must be conspicuously marked... capacity. Except for the DNI, the Principal Deputy Director of National Intelligence, and the Director...

  2. Safety Auditing and Assessments

    NASA Technical Reports Server (NTRS)

    Goodin, James Ronald (Ronnie)

    2005-01-01

    Safety professionals typically do not engage in audits and independent assessments with the vigor as do our quality brethren. Taking advantage of industry and government experience conducting value added Independent Assessments or Audits benefits a safety program. Most other organizations simply call this process "internal audits." Sources of audit training are presented and compared. A relation of logic between audit techniques and mishap investigation is discussed. An example of an audit process is offered. Shortcomings and pitfalls of auditing are covered.

  3. Internal Audit: Does it Enhance Governance in the Australian Public University Sector?

    ERIC Educational Resources Information Center

    Christopher, Joe

    2015-01-01

    This study seeks to confirm if internal audit, a corporate control process, is functioning effectively in Australian public universities. The study draws on agency theory, published literature and best-practice guidelines to develop an internal audit evaluation framework. A survey instrument is thereafter developed from the framework and used as a…

  4. The Mutable Nature of Risk and Acceptability: A Hybrid Risk Governance Framework.

    PubMed

    Wong, Catherine Mei Ling

    2015-11-01

    This article focuses on the fluid nature of risk problems and the challenges it presents to establishing acceptability in risk governance. It introduces an actor-network theory (ANT) perspective as a way to deal with the mutable nature of risk controversies and the configuration of stakeholders. To translate this into a practicable framework, the article proposes a hybrid risk governance framework that combines ANT with integrative risk governance, deliberative democracy, and responsive regulation. This addresses a number of the limitations in existing risk governance models, including: (1) the lack of more substantive public participation throughout the lifecycle of a project; (2) hijacking of deliberative forums by particular groups; and (3) the treatment of risk problems and their associated stakeholders as immutable entities. The framework constitutes a five-stage process of co-selection, co-design, co-planning, and co-regulation to facilitate the co-production of collective interests and knowledge, build capacities, and strengthen accountability in the process. The aims of this article are twofold: conceptually, it introduces a framework of risk governance that accounts for the mutable nature of risk problems and configuration of stakeholders. In practice, this article offers risk managers and practitioners of risk governance a set of procedures with which to operationalize this conceptual approach to risk and stakeholder engagement. PMID:26094547

  5. PERFORMANCE AUDIT PROCEDURES FOR OPACITY MONITORS

    EPA Science Inventory

    The manual contains monitor-specific performance audit procedures and data forms for use in conducting audits of installed opacity continuous emission monitoring systems (CEMS). General auditing procedures and acceptance limits for various audit criteria are discussed. Practical ...

  6. Energy Auditing.

    ERIC Educational Resources Information Center

    Association of Energy Engineers, Atlanta, GA.

    Presented is a discussion of various aspects of policy and implementation of energy auditing at various levels of government. Included are 11 chapters dealing with: (1) a national energy plan, (2) state certification for energy auditors, (3) survey instrumentation, (4) energy management economics, (5) Maine school energy auditing, (6) energy…

  7. Will you accept the government's friend request? Social networks and privacy concerns.

    PubMed

    Siegel, David A

    2013-01-01

    Participating in social network websites entails voluntarily sharing private information, and the explosive growth of social network websites over the last decade suggests shifting views on privacy. Concurrently, new anti-terrorism laws, such as the USA Patriot Act, ask citizens to surrender substantial claim to privacy in the name of greater security. I address two important questions regarding individuals' views on privacy raised by these trends. First, how does prompting individuals to consider security concerns affect their views on government actions that jeopardize privacy? Second, does the use of social network websites alter the effect of prompted security concerns? I posit that prompting individuals to consider security concerns does lead to an increased willingness to accept government actions that jeopardize privacy, but that frequent users of websites like Facebook are less likely to be swayed by prompted security concerns. An embedded survey experiment provides support for both parts of my claim. PMID:24312236

  8. Will You Accept the Government's Friend Request? Social Networks and Privacy Concerns

    PubMed Central

    Siegel, David A.

    2013-01-01

    Participating in social network websites entails voluntarily sharing private information, and the explosive growth of social network websites over the last decade suggests shifting views on privacy. Concurrently, new anti-terrorism laws, such as the USA Patriot Act, ask citizens to surrender substantial claim to privacy in the name of greater security. I address two important questions regarding individuals' views on privacy raised by these trends. First, how does prompting individuals to consider security concerns affect their views on government actions that jeopardize privacy? Second, does the use of social network websites alter the effect of prompted security concerns? I posit that prompting individuals to consider security concerns does lead to an increased willingness to accept government actions that jeopardize privacy, but that frequent users of websites like Facebook are less likely to be swayed by prompted security concerns. An embedded survey experiment provides support for both parts of my claim. PMID:24312236

  9. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.31... independent auditor in accordance with generally accepted Government auditing standards covering financial... each subgrantee to permit independent auditors to have access to the records and financial statements....

  10. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.31... independent auditor in accordance with generally accepted Government auditing standards covering financial... each subgrantee to permit independent auditors to have access to the records and financial statements....

  11. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Financial Management § 96.31... independent auditor in accordance with generally accepted Government auditing standards covering financial... each subgrantee to permit independent auditors to have access to the records and financial statements....

  12. An Empirical Analysis of Citizens' Acceptance Decisions of Electronic-Government Services: A Modification of the Unified Theory of Acceptance and Use of Technology (UTAUT) Model to Include Trust as a Basis for Investigation

    ERIC Educational Resources Information Center

    Awuah, Lawrence J.

    2012-01-01

    Understanding citizens' adoption of electronic-government (e-government) is an important topic, as the use of e-government has become an integral part of governance. Success of such initiatives depends largely on the efficient use of e-government services. The unified theory of acceptance and use of technology (UTAUT) model has provided a…

  13. 29 CFR 96.42 - Audit standards.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the... Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit standards. Surveys, audits, and examinations will conform to the Government auditing standards, issued by...

  14. 41 CFR 102-75.1140 - What is the policy governing the acceptance or rejection of a conditional gift of real property...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... governing the acceptance or rejection of a conditional gift of real property for a particular defense... governing the acceptance or rejection of a conditional gift of real property for a particular defense... action taken with respect to acceptance or rejection of the conditional gift and of its final disposition....

  15. 41 CFR 102-75.1140 - What is the policy governing the acceptance or rejection of a conditional gift of real property...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... governing the acceptance or rejection of a conditional gift of real property for a particular defense... governing the acceptance or rejection of a conditional gift of real property for a particular defense... action taken with respect to acceptance or rejection of the conditional gift and of its final disposition....

  16. 41 CFR 102-75.1140 - What is the policy governing the acceptance or rejection of a conditional gift of real property...

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... governing the acceptance or rejection of a conditional gift of real property for a particular defense... governing the acceptance or rejection of a conditional gift of real property for a particular defense... action taken with respect to acceptance or rejection of the conditional gift and of its final disposition....

  17. 41 CFR 102-75.1140 - What is the policy governing the acceptance or rejection of a conditional gift of real property...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... governing the acceptance or rejection of a conditional gift of real property for a particular defense... governing the acceptance or rejection of a conditional gift of real property for a particular defense... action taken with respect to acceptance or rejection of the conditional gift and of its final disposition....

  18. 41 CFR 102-75.1140 - What is the policy governing the acceptance or rejection of a conditional gift of real property...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... governing the acceptance or rejection of a conditional gift of real property for a particular defense... governing the acceptance or rejection of a conditional gift of real property for a particular defense... action taken with respect to acceptance or rejection of the conditional gift and of its final disposition....

  19. TECHNICAL ASSISTANCE DOCUMENT, PERFORMANCE AUDIT PROCEDURES FOR OPACITY MONITORS

    EPA Science Inventory

    This manual contains monitor-specific performance audIt procedures and data forms for use in conducting audits of installed continuous opacity monitoring systems (COMSs). eneral auditing procedure and acceptance criteria for various audit criteria are delineated. Practical consid...

  20. Elucidating Usage of e-Government Learning: A Perspective of the Extended Technology Acceptance Model

    ERIC Educational Resources Information Center

    Shyu, Stacy Huey-Pyng; Huang, Jen-Hung

    2011-01-01

    Learning is critical to both economic prosperity and social cohesion. E-government learning, which refers to the government's use of web-based technologies to facilitate learning about subjects that are useful to citizens, is relatively new, relevant, and potentially cost-effective. This work proposes and verifies that the technology acceptance…

  1. 38 CFR 41.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit requirements. 41.200 Section 41.200 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.200 Audit requirements. (a) Audit required. Non-Federal entities...

  2. 7 CFR 3052.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit requirements. 3052.200 Section 3052.200..., DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $500,000 or more in a year...

  3. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  4. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  5. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  6. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  7. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 1 2012-07-01 2012-07-01 false Audit findings. 99.510 Section 99.510 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  8. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  9. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  10. 7 CFR 3052.510 - Audit findings.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Audit findings. 3052.510 Section 3052.510 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in...

  11. 20 CFR 632.33 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND TRAINING PROGRAMS Administrative Standards and Procedures § 632.33 Audits. (a) General. The audit provisions of 41 CFR part 29-70 shall apply to Native American grantees. Until unified or single audit... tribal governments. (b) Audit reports. Upon receipt of a final audit report the Inspector General...

  12. The temporal relationship between drug supply indicators: an audit of international government surveillance systems

    PubMed Central

    Werb, Dan; Kerr, Thomas; Nosyk, Bohdan; Strathdee, Steffanie; Montaner, Julio; Wood, Evan

    2013-01-01

    Objectives Illegal drug use continues to be a major threat to community health and safety. We used international drug surveillance databases to assess the relationship between multiple long-term estimates of illegal drug price and purity. Design We systematically searched for longitudinal measures of illegal drug supply indicators to assess the long-term impact of enforcement-based supply reduction interventions. Setting Data from identified illegal drug surveillance systems were analysed using an a priori defined protocol in which we sought to present annual estimates beginning in 1990. Data were then subjected to trend analyses. Main outcome measures Data were obtained from government surveillance systems assessing price, purity and/or seizure quantities of illegal drugs; systems with at least 10 years of longitudinal data assessing price, purity/potency or seizures were included. Results We identified seven regional/international metasurveillance systems with longitudinal measures of price or purity/potency that met eligibility criteria. In the USA, the average inflation-adjusted and purity-adjusted prices of heroin, cocaine and cannabis decreased by 81%, 80% and 86%, respectively, between 1990 and 2007, whereas average purity increased by 60%, 11% and 161%, respectively. Similar trends were observed in Europe, where during the same period the average inflation-adjusted price of opiates and cocaine decreased by 74% and 51%, respectively. In Australia, the average inflation-adjusted price of cocaine decreased 14%, while the inflation-adjusted price of heroin and cannabis both decreased 49% between 2000 and 2010. During this time, seizures of these drugs in major production regions and major domestic markets generally increased. Conclusions With few exceptions and despite increasing investments in enforcement-based supply reduction efforts aimed at disrupting global drug supply, illegal drug prices have generally decreased while drug purity has generally

  13. 12 CFR 1710.18 - Change of audit partner.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Change of audit partner. 1710.18 Section 1710... audit partner. An Enterprise may not accept audit services from an external auditing firm if the lead or coordinating audit partner who has primary responsibility for the external audit of the Enterprise, or...

  14. 12 CFR 1710.18 - Change of audit partner.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 9 2012-01-01 2012-01-01 false Change of audit partner. 1710.18 Section 1710... audit partner. An Enterprise may not accept audit services from an external auditing firm if the lead or coordinating audit partner who has primary responsibility for the external audit of the Enterprise, or...

  15. 12 CFR 1710.18 - Change of audit partner.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 9 2013-01-01 2013-01-01 false Change of audit partner. 1710.18 Section 1710... audit partner. An Enterprise may not accept audit services from an external auditing firm if the lead or coordinating audit partner who has primary responsibility for the external audit of the Enterprise, or...

  16. 12 CFR 1710.18 - Change of audit partner.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 10 2014-01-01 2014-01-01 false Change of audit partner. 1710.18 Section 1710... audit partner. An Enterprise may not accept audit services from an external auditing firm if the lead or coordinating audit partner who has primary responsibility for the external audit of the Enterprise, or...

  17. Public acceptability of government intervention to change health-related behaviours: a systematic review and narrative synthesis

    PubMed Central

    2013-01-01

    Background Governments can intervene to change health-related behaviours using various measures but are sensitive to public attitudes towards such interventions. This review describes public attitudes towards a range of policy interventions aimed at changing tobacco and alcohol use, diet, and physical activity, and the extent to which these attitudes vary with characteristics of (a) the targeted behaviour (b) the intervention and (c) the respondents. Methods We searched electronic databases and conducted a narrative synthesis of empirical studies that reported public attitudes in Europe, North America, Australia and New Zealand towards interventions relating to tobacco, alcohol, diet and physical activity. Two hundred studies met the inclusion criteria. Results Over half the studies (105/200, 53%) were conducted in North America, with the most common interventions relating to tobacco control (110/200, 55%), followed by alcohol (42/200, 21%), diet-related interventions (18/200, 9%), interventions targeting both diet and physical activity (18/200, 9%), and physical activity alone (3/200, 2%). Most studies used survey-based methods (160/200, 80%), and only ten used experimental designs. Acceptability varied as a function of: (a) the targeted behaviour, with more support observed for smoking-related interventions; (b) the type of intervention, with less intrusive interventions, those already implemented, and those targeting children and young people attracting most support; and (c) the characteristics of respondents, with support being highest in those not engaging in the targeted behaviour, and with women and older respondents being more likely to endorse more restrictive measures. Conclusions Public acceptability of government interventions to change behaviour is greatest for the least intrusive interventions, which are often the least effective, and for interventions targeting the behaviour of others, rather than the respondent him or herself. Experimental studies

  18. Towards User Acceptance of Biometric Technology in E-Government: A Survey Study in the Kingdom of Saudi Arabia

    NASA Astrophysics Data System (ADS)

    Alhussain, Thamer; Drew, Steve

    The paper discussed an exploratory study of government employees’ perceptions of the introduction of biometric authentication at the workplace in the Kingdom of Saudi Arabia. We suggest that studying the factors affecting employees’ acceptance of new technology will help ease the adoption of biometric technology in other e-government applications. A combination of survey and interviews was used to collect the required data. Interviews were conducted with managers and questionnaires were given to employees from two different government organisations in the Kingdom of Saudi Arabia to investigate the employees’ perceptions of using biometrics. The results of this study indicate a significant digital and cultural gap between the technological awareness of employees and the preferred authentication solutions promoted by management. A lack of trust in technology, its potential for misuse and management motives reflect the managers’ need to consider their responsibilities for narrowing these gaps. It was apparent that overcoming employees’ resistance is an essential issue facing biometric implementation. Based on the research we recommend that an awareness and orientation process about biometrics should take place before the technology is introduced into the organisation.

  19. Analytical laboratory quality audits

    SciTech Connect

    Kelley, William D.

    2001-06-11

    Analytical Laboratory Quality Audits are designed to improve laboratory performance. The success of the audit, as for many activities, is based on adequate preparation, precise performance, well documented and insightful reporting, and productive follow-up. Adequate preparation starts with definition of the purpose, scope, and authority for the audit and the primary standards against which the laboratory quality program will be tested. The scope and technical processes involved lead to determining the needed audit team resources. Contact is made with the auditee and a formal audit plan is developed, approved and sent to the auditee laboratory management. Review of the auditee's quality manual, key procedures and historical information during preparation leads to better checklist development and more efficient and effective use of the limited time for data gathering during the audit itself. The audit begins with the opening meeting that sets the stage for the interactions between the audit team and the laboratory staff. Arrangements are worked out for the necessary interviews and examination of processes and records. The information developed during the audit is recorded on the checklists. Laboratory management is kept informed of issues during the audit so there are no surprises at the closing meeting. The audit report documents whether the management control systems are effective. In addition to findings of nonconformance, positive reinforcement of exemplary practices provides balance and fairness. Audit closure begins with receipt and evaluation of proposed corrective actions from the nonconformances identified in the audit report. After corrective actions are accepted, their implementation is verified. Upon closure of the corrective actions, the audit is officially closed.

  20. 7 CFR 3052.230 - Audit costs.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... principles circulars, the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable... 7 Agriculture 15 2010-01-01 2010-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit...

  1. 29 CFR 99.505 - Audit reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit reporting. 99.505 Section 99.505 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.505 Audit... the audit was conducted in accordance with this part and include the following: (a) An opinion...

  2. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  3. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  4. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  5. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Audit findings. 41.510... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule...

  6. 28 CFR 33.51 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Audit. 33.51 Section 33.51 Judicial... Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits of State and Local Governments,” all grantees and subgrantees must provide for an independent audit...

  7. 7 CFR 3052.230 - Audit costs.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... principles circulars, the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable... 7 Agriculture 15 2014-01-01 2014-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit...

  8. 7 CFR 3052.230 - Audit costs.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... principles circulars, the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable... 7 Agriculture 15 2011-01-01 2011-01-01 false Audit costs. 3052.230 Section 3052.230 Agriculture... AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 3052.230 Audit...

  9. Governance.

    ERIC Educational Resources Information Center

    Academe, 1989

    1989-01-01

    Over the last 75 years the AAUP has made progress in specifying its standards of governance and in reconciling traditional governance with collective bargaining. Excerpts from the "Joint Statement on Government of Colleges and Universities" and the "Statement on Academic Government for Institutions Engaged in Collective Bargaining" are presented.…

  10. 29 CFR 99.220 - Frequency of audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Frequency of audits. 99.220 Section 99.220 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.220 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a)...

  11. 29 CFR 99.220 - Frequency of audits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Frequency of audits. 99.220 Section 99.220 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.220 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a)...

  12. 29 CFR 99.220 - Frequency of audits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Frequency of audits. 99.220 Section 99.220 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.220 Frequency of audits. Except for the provisions for biennial audits provided in paragraphs (a)...

  13. 34 CFR 74.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Financial and Program Management § 74.26 Non-Federal audits. (a) Recipients and subrecipients that are... the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and... and local governments shall be subject to the audit requirements contained in the Single Audit...

  14. 7 CFR 1739.20 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... accordance with 7 CFR part 1773, “Policy on Audits of the Agency's Borrowers.” (b) If the recipient is a State or local government, or non-profit organization, the recipient shall provide an audit in accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.”...

  15. Accountability of Educational Institutions for Federal Funds and the Effectiveness of Federal Audits. Hearings Before a Subcommittee of the Committee on Government Operations, House of Representatives, Ninety-Sixth Congress, First Session. (July 17, 18, and 19, 1979).

    ERIC Educational Resources Information Center

    Congress of the U. S., Washington, DC. House Committee on Government Operations.

    Hearings of the House of Representatives Subcommittee on Government Operations on how educational institutions that receive federal grants and contracts for health research and other restricted purposes account for the use of the funds are presented. The hearings also examined the quality and effectiveness of federal financial audits, which are…

  16. Dosimetric audit in brachytherapy

    PubMed Central

    Bradley, D A; Nisbet, A

    2014-01-01

    Dosimetric audit is required for the improvement of patient safety in radiotherapy and to aid optimization of treatment. The reassurance that treatment is being delivered in line with accepted standards, that delivered doses are as prescribed and that quality improvement is enabled is as essential for brachytherapy as it is for the more commonly audited external beam radiotherapy. Dose measurement in brachytherapy is challenging owing to steep dose gradients and small scales, especially in the context of an audit. Several different approaches have been taken for audit measurement to date: thimble and well-type ionization chambers, thermoluminescent detectors, optically stimulated luminescence detectors, radiochromic film and alanine. In this work, we review all of the dosimetric brachytherapy audits that have been conducted in recent years, look at current audits in progress and propose required directions for brachytherapy dosimetric audit in the future. The concern over accurate source strength measurement may be essentially resolved with modern equipment and calibration methods, but brachytherapy is a rapidly developing field and dosimetric audit must keep pace. PMID:24807068

  17. Safe Physical Activity Environments--To What Extent Are Local Government Authorities Auditing the Safety of Grassed Sporting Grounds?

    ERIC Educational Resources Information Center

    Otago, Leonie; Swan, Peter; Donaldson, Alex; Payne, Warren; Finch, Caroline

    2009-01-01

    Physical activity (PA) participation is influenced by the safety of the settings in which it is undertaken. This study describes the grounds assessment practices of Local Government Authorities (LGAs) in Victoria, Australia to ensure the safety of grassed sporting grounds. It also makes recommendations for improving these practices to maximise the…

  18. The health care market audit.

    PubMed

    Macstravic, R E

    1978-10-01

    With marketing increasingly being accepted as a mechanism by which hospitals can more effectively meet community needs, a hospital can begin a marketing program by auditing its markets. This involves identifying, collecting, and evaluating information. PMID:689659

  19. Governance.

    ERIC Educational Resources Information Center

    Moran, K. D.

    The author notes that two trends appear to be developing in litigation over the governance of the public schools. One trend is increasing participation of organized groups in suits against the schools. The other is a greater volume of litigation dealing with open meeting laws and freedom of information acts. Reflecting the second trend, the…

  20. Research audit and publication.

    PubMed

    Pollard, Brian J

    2006-12-01

    The ethics of research, audit and publication have developed mainly within the last fifty years. The Declaration of Helsinki is the universally accepted code of conduct for researchers worldwide. All research has to be approved by an ethics committee, all of which are governed by a centralised structure which is the Central Office for Research Ethics Committees (COREC) in the UK. This standardised system has been developed to oversee all research activity across the whole of Europe and every European county will have an equivalent organisation. The committees concern themselves with research but the differences between audit and research are difficult to discern in many places. If there is any doubt then the advice of the local research ethics committee should be sought. Only the individual him/herself can give consent. This may produce difficulties in cases of certain groups especially unconscious patients and children. The outcome of every study should be published whatever the results and the ongoing development of centralised (national) research trial databases will promote this philosophy. Publication of results thought to be of lesser importance may prove difficult, however, and so there is a temptation to falsify or modify data to make it more attractive. This, together with other activities such as the fabrication of data, plagiarism, dual publication, salami publication, conflicts of interest and irregularities in authorship, have given Editors of journals a number of problems. Many of these issues around publication ethics may prove difficult to detect but the fear of sanctions from employers and professional organisations is a useful deterrent. PMID:17219948

  1. 29 CFR 99.230 - Audit costs.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... principles circulars, the Federal Acquisition Regulation (FAR)(48 CFR parts 30 and 31), or other applicable... 29 Labor 1 2013-07-01 2013-07-01 false Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230...

  2. 29 CFR 99.230 - Audit costs.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... principles circulars, the Federal Acquisition Regulation (FAR)(48 CFR parts 30 and 31), or other applicable... 29 Labor 1 2011-07-01 2011-07-01 false Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230...

  3. 29 CFR 99.230 - Audit costs.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... principles circulars, the Federal Acquisition Regulation (FAR)(48 CFR parts 30 and 31), or other applicable... 29 Labor 1 2014-07-01 2013-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230...

  4. 29 CFR 99.230 - Audit costs.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... principles circulars, the Federal Acquisition Regulation (FAR)(48 CFR parts 30 and 31), or other applicable... 29 Labor 1 2012-07-01 2012-07-01 false Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230...

  5. 38 CFR 41.505 - Audit reporting.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit reporting. 41.505... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.505 Audit reporting. The... differently from the manner presented in this section. The auditor's report(s) shall state that the audit...

  6. 38 CFR 41.230 - Audit costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable cost principles... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit costs. 41.230... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a)...

  7. 29 CFR 99.230 - Audit costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... principles circulars, the Federal Acquisition Regulation (FAR)(48 CFR parts 30 and 31), or other applicable... 29 Labor 1 2010-07-01 2010-07-01 true Audit costs. 99.230 Section 99.230 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230...

  8. The Single Audit for School Districts.

    ERIC Educational Resources Information Center

    Robinson, Edward A.; Lilja, John B.

    1983-01-01

    Discusses the Office of Management and Budget's recent requirement that all state and local governments receiving federal grants undergo a single audit (a comprehensive financial and compliance audit conducted by one audit firm or organization) at least once every two years in conjunction with an appropriate federal or state agency. (JBM)

  9. 38 CFR 41.230 - Audit costs.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable cost principles... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Audit costs. 41.230... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a)...

  10. 38 CFR 41.230 - Audit costs.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ..., the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable cost principles... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Audit costs. 41.230... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a)...

  11. Hospitals play hardball. DMC, others are telling governments they can choose between giving them more money or accepting cutbacks.

    PubMed

    Taylor, Mark

    2003-05-26

    Hospitals are applying the same gritty, hard-nosed negotiating tactics they used with commercial payers to a new target: local government. For example, Detroit Medical Center has announced major cuts unless city, county and state governments pledge to boost funding. DMC Chairman Dick Gabrys, left, says the system means business. PMID:12800281

  12. Office of Inspector General audit report on the U.S. Department of Energy`s implementation of the Government Performance and Results Act

    SciTech Connect

    1999-02-01

    The Government Performance and Results Act of 1993 (Results Act) was enacted to improve Federal program effectiveness and public accountability by promoting a new focus on results-oriented management. The Results Act requires plans that define the mission, long-term goals, and shorter-term performance measures. Further, the Act envisions that there will be an apparent relationship between this information and specific activities listed in the Department`s budget requests. Taken together, these elements should clearly describe the outputs and outcomes the Department expects to deliver for the resources expended. The objectives of this audit were to determine whether the Department had implemented the requirements of the Results Act by (1) integrating the planning, budgeting, and performance measures for its programs into a unified, Departmentwide strategy; (2) developing specific, measurable, and results-oriented performance standards to which its programs and contractors could be held accountable; and (3) developing the means to collect reliable performance data and to use that data in evaluating whether performance actions produce intended results. The information in the Fiscal Year 1999 budget requests for the Offices of Environmental Management, Defense Programs, Energy Research, Energy Efficiency and Renewable Energy, and Nuclear Energy Science and Technology formed the basis of the review.

  13. Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit

    SciTech Connect

    1998-08-21

    This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund (D&D Fund) financial statements as of September 30, 1997. The auditors have expressed an unqualified opinion on the 1997 statement of financial position and the related statements of operations and changes in net position and cash flows. The 1997 financial statement audit was made under provisions of the Inspector General Act (5 U.S.C. App.) as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditor`s work was conducted in accordance with generally accepted government auditing standards. To fulfill our audit responsibilities, we contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit for us, subject to our review. The auditors` report on the D&D Fund`s internal control structure disclosed no reportable conditions. The auditors` report on compliance with laws and regulations disclosed one instance of noncompliance. This instance of noncompliance relates to the shortfall in Government appropriations. Since this instance was addressed in a previous audit, no further recommendation is made at this time. During the course of the audit, KPMG also identified other matters that, although not material to the financial statements, nevertheless, warrant management`s attention. These items are fully discussed in a separate letter to management.

  14. Identifying best practices for audit committees.

    PubMed

    Burke, J V; Luecke, R W; Meeting, D

    1996-06-01

    Most healthcare organizations have an audit committee of the governing board, or a finance committee, that fulfills the audit oversight function. Financial managers play a key role in shaping the content, agency, and operation of the audit committee. The findings of a recent research study conducted by Arthur Anderson & Co., SC, into the best practices of audit committees have implications for healthcare organizations. PMID:10158244

  15. Overview of Auditing for the Busy Rheumatologist.

    PubMed

    Huffstutter, Jessica G; Huffstutter, J Eugene

    2016-06-01

    Medical audits have become commonplace in the United States. A variety of companies service government and private payers to document accuracy of medical services provided as reflected in the medical record. When audited, the physician may not understand the nature of the inquiry, jurisdictions, methods, or purpose. This article gives practicing rheumatologists a reference to learn the types of audits and suggests responses that should minimize the impact of the audit to the practice. PMID:27219307

  16. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 36 Parks, Forests, and Public Property 3 2011-07-01 2011-07-01 false Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  17. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 36 Parks, Forests, and Public Property 3 2013-07-01 2012-07-01 true Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  18. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 36 Parks, Forests, and Public Property 3 2014-07-01 2014-07-01 false Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  19. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 36 Parks, Forests, and Public Property 3 2012-07-01 2012-07-01 false Non-Federal audit. 1207.26... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit...

  20. Audit Guidelines for 1989-90: Single Audit Act of 1984.

    ERIC Educational Resources Information Center

    South Carolina State Dept. of Education, Columbia.

    Single Audit Act of 1984 was passed to provide guidelines for organizationwide audits of federally funded programs. Explanatory notes for Educational Improvement Act (EIA) summer school accounting are given. Section 1 outlines audit requirements established for state and local governments that receive and administer federal assistance. An…

  1. HSE auditing

    SciTech Connect

    Herwaarden, A.J.F. van; Sykes, R.M.

    1996-12-31

    Shell International Exploration and Production (SIEP) commenced a programme of Health Safety and Environmental (HSE) auditing in its Operating Companies (Opcos) in the late 1970s. Audits in the initial years focused on safety aspects with environmental and occupational aspects being introduced as the process matured. Part of the audit programme is performed by SIEP auditors, external to the Opcos. The level of SIEP-led audit activity increased linearly until the late 1980s, since when a level of around 40 Audits per year has been maintained in roughly as many companies. For the last 15 years each annual programme has included structured audits of all facets of EP operations. The frequency and duration of these audits have the principle objective of auditing all HSE critical processes of each Opco`s activity, within each five-year cycle. Durations vary from 8-10 days with a 4 person team to 18-20 days with a 6-8 person team. Each audit returns a satisfactory or unsatisfactory rating based on analysis of the effectiveness of the so-called eleven principles of Enhanced Safety Management (ESM) required to be applied throughout the Group. Independence is maintained by the SIEP audit leader, who carries ultimate responsibility for the content and wording of each report, where necessary backed-up by senior management in SIEP. These SIEP-led audits have been successful in the following areas: (1) Provision of early warning in areas where facilities integrity or HSE management was likely to be compromised. (2) Aiding the establishment of an internal HSE auditing process in many Opcos. (3) Training, through participation in audits, not only auditors, but also prospective line managers in the effective management of HSE. With the recent introduction of HSE Management Systems (HSE-MS) in many Opcos, auditing is now in the process of controlled evolution from ESM to HSE-MS based.

  2. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2012-01-01 2012-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  3. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2014-01-01 2014-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  4. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2011-01-01 2011-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  5. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2013-01-01 2013-01-01 false Non-Federal audit. 3016.26 Section 3016.26... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit....

  6. Audit Report on "The Department's Management of Nuclear Materials Provided to Domestic Licensees"

    SciTech Connect

    2009-02-01

    The objective if to determine whether the Department of Energy (Department) was adequately managing its nuclear materials provided to domestic licensees. The audit was performed from February 2007 to September 2008 at Department Headquarters in Washington, DC, and Germantown, MD; the Oak Ridge Office and the Oak Ridge National Laboratory in Oak Ridge, TN. In addition, we visited or obtained data from 40 different non-Departmental facilities in various states. To accomplish the audit objective, we: (1) Reviewed Departmental and Nuclear Regulatory Commission (NRC) requirements for the control and accountability of nuclear materials; (2) Analyzed a Nuclear Materials Management and Safeguards System (NMMSS) report with ending inventory balances for Department-owned nuclear materials dated September 30, 2007, to determine the amount and types of nuclear materials located at non-Department domestic facilities; (3) Held discussions with Department and NRC personnel that used NMMSS information to determine their roles and responsibilities related to the control and accountability over nuclear materials; (4) Selected a judgmental sample of 40 non-Department domestic facilities; (5) Met with licensee officials and sent confirmations to determine whether their actual inventories of Department-owned nuclear materials were consistent with inventories reported in the NMMSS; and, (6) Analyzed historical information related to the 2004 NMMSS inventory rebaselining initiative to determine the quantity of Department-owned nuclear materials that were written off from the domestic licensees inventory balances. This performance audit was conducted in accordance with generally accepted Government auditing standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our audit objective. We believe that the evidence obtained provides a reasonable basis for our

  7. Environmental auditing: Theory and applications

    NASA Astrophysics Data System (ADS)

    Thompson, Dixon; Wilson, Melvin J.

    1994-07-01

    The environmental audit has become a regular part of corporate environmental management in Canada and is also gaining recognition in the public sector. A 1991 survey of 75 private sector companies across Canada revealed that 76% (57/75) had established environmental auditing programs. A similar survey of 19 federal, provincial, and municipal government departments revealed that 11% (2/19) had established such programs. The information gained from environmental audits can be used to facilitate and enhance environmental management from the single facility level to the national and international levels. This paper is divided into two sections: section one examines environmental audits at the facility/company level and discusses environmental audit characteristics, trends, and driving forces not commonly found in the available literature. Important conclusions are: that wherever possible, an action plan to correct the identified problems should be an integral part of an audit, and therefore there should be a close working relationship between auditors, managers, and employees, and that the first audits will generally be more difficult, time consuming, and expensive than subsequent audits. Section two looks at environmental audits in the broader context and discusses the relationship between environmental audits and three other environmental information gathering/analysis tools: environmental impact assessments, state of the environment reports, and new systems of national accounts. The argument is made that the information collected by environmental audits and environmental impact assessments at the facility/company level can be used as the bases for regional and national state of the environment reports and new systems of national accounts.

  8. Egypt site of first CSM marketing audit.

    PubMed

    1982-01-01

    The 1st application of the marketing audit concept to a CSM project was implemented in Egypt's Family of the Future (FOF) contraceptive social marketing program in 1982. The audit defined the basic mission of the FOF as one of assisting the government in achieving its long range family planning goals. The stated FOF objectives are as follows: to create an awareness or an increase in demand for family planning services, particularly among the lower socioeconomic strata in urban Egypt; to establish and maintain a reliable supply mechanism to make FOF products more readily acceptable and available from pharmacies; and to consolidate the CSM operations and services first in the greater Cairo area and then expand to other urban areas in Egypt. The core strategy of the FOF incorporates several elements, including intensive media based advertising and personal promotion to promote the concept of family planning and to educate the general public about contraceptive alternatives. FOF product prices are considerably lower than commercial prices. Dr. Alan R. Andreasen, who conducted the audit on behalf of the FOF technical assistance contractor, noted that the FOF is growing rapidly and stated that the audit recommendations were intended to help FOF management. Dr. Andreasen conducted interviews with all the senior personnel at FOF and met with various specialized staff members such as the Public Relations Manager. Dr. Andreasen noted that at the time of the audit the FOF could claim major accomplishments in creating an awareness of the need for family planning and in product sales. From the time products were launched in 1979 through 1981 condom sales increased 260%. Foaming tablet sales increased more than 320% and IUD sales increased nearly 330%. The introduction of the Copper 7 IUD accounted for 35% of the growth of IUD sales in 1981. Couple years of protection (CYP) provided by all products increased from 45,533 in 1979 to 190,831 in 1981, an increase over 300%. The

  9. 48 CFR 1245.511 - Audit of property control system.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Audit of property control... 1245.511 Audit of property control system. (a) The property administrator (or other Government official authorized by the contracting officer) shall audit the contractor's property control system whenever...

  10. 48 CFR 1245.511 - Audit of property control system.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Audit of property control... 1245.511 Audit of property control system. (a) The property administrator (or other Government official authorized by the contracting officer) shall audit the contractor's property control system whenever...

  11. 38 CFR 41.515 - Audit working papers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit working papers. 41.515 Section 41.515 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.515 Audit working papers. (a) Retention of working papers....

  12. 45 CFR 2541.260 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 45 Public Welfare 4 2014-10-01 2014-10-01 false Non-Federal audit. 2541.260 Section 2541.260... GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  13. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  14. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  15. 45 CFR 2541.260 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 45 Public Welfare 4 2011-10-01 2011-10-01 false Non-Federal audit. 2541.260 Section 2541.260... GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  16. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 3 2013-07-01 2013-07-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  17. 43 CFR 12.66 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 1 2012-10-01 2011-10-01 true Non-Federal audit. 12.66 Section 12.66 Public Lands: Interior Office of the Secretary of the Interior ADMINISTRATIVE AND AUDIT REQUIREMENTS AND... Agreements to State and Local Governments Post-Award Requirements § 12.66 Non-Federal audit. (a) Basic...

  18. 43 CFR 12.66 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 1 2011-10-01 2011-10-01 false Non-Federal audit. 12.66 Section 12.66 Public Lands: Interior Office of the Secretary of the Interior ADMINISTRATIVE AND AUDIT REQUIREMENTS AND... Agreements to State and Local Governments Post-Award Requirements § 12.66 Non-Federal audit. (a) Basic...

  19. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 41 Public Contracts and Property Management 3 2012-01-01 2012-01-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  20. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  1. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 41 Public Contracts and Property Management 3 2011-01-01 2011-01-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  2. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reviewing an audit of the subgrantee made in accordance with the Act, Circular A-133 (as set forth in 24 CFR... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Non-Federal audit. 85.26 Section 85... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a)...

  3. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 41 Public Contracts and Property Management 3 2014-01-01 2014-01-01 false Non-Federal audit. 105... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single...

  4. 43 CFR 12.66 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 1 2013-10-01 2013-10-01 false Non-Federal audit. 12.66 Section 12.66 Public Lands: Interior Office of the Secretary of the Interior ADMINISTRATIVE AND AUDIT REQUIREMENTS AND... Agreements to State and Local Governments Post-Award Requirements § 12.66 Non-Federal audit. (a) Basic...

  5. 43 CFR 12.66 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 1 2014-10-01 2014-10-01 false Non-Federal audit. 12.66 Section 12.66 Public Lands: Interior Office of the Secretary of the Interior ADMINISTRATIVE AND AUDIT REQUIREMENTS AND... Agreements to State and Local Governments Post-Award Requirements § 12.66 Non-Federal audit. (a) Basic...

  6. 45 CFR 2541.260 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 45 Public Welfare 4 2012-10-01 2012-10-01 false Non-Federal audit. 2541.260 Section 2541.260... GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  7. 45 CFR 2541.260 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 45 Public Welfare 4 2013-10-01 2013-10-01 false Non-Federal audit. 2541.260 Section 2541.260... GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  8. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... internal control over Federal programs sufficient to plan the audit to support a low assessed level of... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Scope of audit. 41.500... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit....

  9. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... internal control over Federal programs sufficient to plan the audit to support a low assessed level of... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Scope of audit. 41.500... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit....

  10. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... internal control over Federal programs sufficient to plan the audit to support a low assessed level of... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Scope of audit. 41.500... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit....

  11. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... internal control over Federal programs sufficient to plan the audit to support a low assessed level of... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Scope of audit. 41.500... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit....

  12. 22 CFR 518.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Foreign Relations BROADCASTING BOARD OF GOVERNORS UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (b) State and local governments shall be subject to the audit requirements contained in...

  13. 20 CFR 435.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Employees' Benefits SOCIAL SECURITY ADMINISTRATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND... (including hospitals) are subject to the audit requirements contained in the Single Audit Act Amendments of... Non-Profit Organizations.” (b) State and local governments are subject to the audit...

  14. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting Officers... selected for audit, in accordance with paragraph (b) of this section. (b) Contracting Officers shall... conjunction with the OPDIV's cost advisory/audit focal point, determine which contracts or contractors will...

  15. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Relation to other audit requirements. 41.215 Section 41.215 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.215 Relation...

  16. 22 CFR 226.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.26 Non-Federal audits... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  17. 38 CFR 41.515 - Audit working papers.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Audit working papers. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and reports for a minimum...

  18. 38 CFR 41.515 - Audit working papers.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Audit working papers. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and reports for a minimum...

  19. 38 CFR 41.515 - Audit working papers.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Audit working papers. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and reports for a minimum...

  20. 38 CFR 41.515 - Audit working papers.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Audit working papers. 41...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers and reports for a minimum...

  1. The Audit Committee. Effective Committees. Board Basics.

    ERIC Educational Resources Information Center

    Ostrom, John S.

    1996-01-01

    In many colleges and universities the responsibility of the governing board's audit committee is to arrange and oversee regular audits of financial activities, comply with donor restrictions on gifts, adhere to laws and regulations, and conform to established board policies. Membership of three to five is usually sufficient, and while the…

  2. 12 CFR 917.7 - Audit committees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 8 2012-01-01 2012-01-01 false Audit committees. 917.7 Section 917.7 Banks and Banking FEDERAL HOUSING FINANCE BOARD GOVERNANCE AND MANAGEMENT OF THE FEDERAL HOME LOAN BANKS POWERS AND RESPONSIBILITIES OF BANK BOARDS OF DIRECTORS AND SENIOR MANAGEMENT § 917.7 Audit committees. (a) Establishment. The board of directors of...

  3. Individualized Education Program. Self-Audit.

    ERIC Educational Resources Information Center

    Illinois State Board of Education, Springfield. Div. of Specialized Education Services.

    This self-audit package is intended for use by Illinois administrative units to determine to what extent they meet the requirements of Public Law 94-142 and the State Rules and Regulations to Govern the Administration and Operation of Special Education. Such determination can be achieved by auditing the Individualized Education Program (IEP)…

  4. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... report in accordance with 7 CFR part 1773, “Policy on Audits of RUS Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General §...

  5. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... report in accordance with 7 CFR part 1773, “Policy on Audits of RUS Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General §...

  6. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... report in accordance with 7 CFR part 1773, “Policy on Audits of RUS Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General §...

  7. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... report in accordance with 7 CFR part 1773, “Policy on Audits of RUS Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General §...

  8. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... report in accordance with 7 CFR part 1773, “Policy on Audits of RUS Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General §...

  9. Scholastic Audits. Research Brief

    ERIC Educational Resources Information Center

    Walker, Karen

    2009-01-01

    What is a scholastic audit? The purpose of the audit is to assist individual schools and districts improve. The focus is on gathering data and preparing recommendations that can be used to guide school improvement initiatives. Scholastic audits use a multi-step approach and include: (1) Preparing for the Audit; (2) Audit process; (3) Audit report;…

  10. The Essential Need for Research Misconduct Allegation Audits.

    PubMed

    Loikith, Lisa; Bauchwitz, Robert

    2016-08-01

    Nearly 90 % of allegations of biomedical research misconduct in the United States are dismissed by responsible institutions without any faculty assessment or auditable record. Recently, members of the U.S. Congress have complained that the penalties for those against whom findings of research misconduct are made are too light and that too few grant funds associated with research misconduct have been recovered for use by other researchers and taxpayers. Here we discuss the laws that empower federal agencies that can oversee investigations of biomedical research misconduct: the Office of Research Integrity (ORI) and the Office of the Inspector General (OIG), both located within the Department of Health and Human Services (HHS). Research misconduct investigations pertaining to U.S. physical sciences funded through the National Science Foundation (NSF) are overseen by the NSF's OIG. While OIGs may provide some improvement over the ORI in the handling of research misconduct, we have found that a much more serious flaw exists which undermines an ability to conduct performance audits of the effectiveness by which allegations of research misconduct are handled in the United States. Specifically, sufficient data do not need to be retained by U.S. research institutions funded by HHS or NSF to allow effective audit of why allegations of research misconduct are dismissed before being seen by faculty inquiry or investigative committees. U.S. federal Generally Accepted Government Auditing Standards (GAGAS/Yellow Book), if applied to the research misconduct oversight process, would allow a determination of whether the handling of allegations of biomedical research misconduct actually functions adequately, and if not, how it might be improved. In particular, we propose that independent, external peer review under GAGAS audit standards should be instituted without delay in assessing the performance of ORI, or any other similarly tasked federal agency, in handling allegations of

  11. Building the community voice into planning: 25 years of methods development in social audit

    PubMed Central

    2011-01-01

    Health planners and managers make decisions based on their appreciation of causality. Social audits question the assumptions behind this and try to improve quality of available evidence. The method has its origin in the follow-up of Bhopal survivors in the 1980s, where “cluster cohorts” tracked health events over time. In social audit, a representative panel of sentinel sites are the framework to follow the impact of health programmes or reforms. The epidemiological backbone of social audit tackles causality in a calculated way, balancing computational aspects with appreciation of the limits of the science. Social audits share findings with planners at policy level, health services providers, and users in the household, where final decisions about use of public services rest. Sharing survey results with sample communities and service workers generates a second order of results through structured discussions. Aggregation of these evidence-based community-led solutions across a representative sample provides a rich substrate for decisions. This socialising of evidence for participatory action (SEPA) involves a different skill set but quality control and rigour are still important. Early social audits addressed settings without accepted sample frames, the fundamentals of reproducible questionnaires, and the logistics of data turnaround. Feedback of results to stakeholders was at CIET insistence – and at CIET expense. Later social audits included strong SEPA components. Recent and current social audits are institutionalising high level research methods in planning, incorporating randomisation and experimental designs in a rigorous approach to causality. The 25 years have provided a number of lessons. Social audit reduces the arbitrariness of planning decisions, and reduces the wastage of simply allocating resources the way they were in past years. But too much evidence easily exceeds the uptake capacity of decision takers. Political will of governments often did

  12. Building the community voice into planning: 25 years of methods development in social audit.

    PubMed

    Andersson, Neil

    2011-01-01

    Health planners and managers make decisions based on their appreciation of causality. Social audits question the assumptions behind this and try to improve quality of available evidence. The method has its origin in the follow-up of Bhopal survivors in the 1980s, where "cluster cohorts" tracked health events over time. In social audit, a representative panel of sentinel sites are the framework to follow the impact of health programmes or reforms. The epidemiological backbone of social audit tackles causality in a calculated way, balancing computational aspects with appreciation of the limits of the science.Social audits share findings with planners at policy level, health services providers, and users in the household, where final decisions about use of public services rest. Sharing survey results with sample communities and service workers generates a second order of results through structured discussions. Aggregation of these evidence-based community-led solutions across a representative sample provides a rich substrate for decisions. This socialising of evidence for participatory action (SEPA) involves a different skill set but quality control and rigour are still important.Early social audits addressed settings without accepted sample frames, the fundamentals of reproducible questionnaires, and the logistics of data turnaround. Feedback of results to stakeholders was at CIET insistence--and at CIET expense. Later social audits included strong SEPA components. Recent and current social audits are institutionalising high level research methods in planning, incorporating randomisation and experimental designs in a rigorous approach to causality.The 25 years have provided a number of lessons. Social audit reduces the arbitrariness of planning decisions, and reduces the wastage of simply allocating resources the way they were in past years. But too much evidence easily exceeds the uptake capacity of decision takers. Political will of governments often did not match

  13. Routine environmental audit of the Hanford Site, Richland, Washington

    SciTech Connect

    Not Available

    1994-05-01

    This report documents the results of the routine environmental audit of the Hanford Site (Hanford), Richland, Washington. During this audit, the activities conducted by the audit team included reviews of internal documents an reports from previous audits and assessments; interviews with US Department of Energy (DOE), State of Washington regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted May 2--13, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, State, and local environmental laws and regulations; compliance with DOE orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  14. Academic Staff Views on External Quality Audit: Post Audit Evaluation in a Private Higher Education College

    ERIC Educational Resources Information Center

    Shah, Mahsood; Nair, Chenicheri Sid; Stanford, Sue-Ann

    2011-01-01

    Governments in many countries have funded independent agencies to undertake quality audits of higher education institutions. Such agencies ensure that universities and other higher education providers have effective systems and processes to assure quality assurance in core and support areas. While external quality audits have been in place for a…

  15. The Training Audit.

    ERIC Educational Resources Information Center

    Buckley, Roger; Caple, Jim

    1984-01-01

    This article discusses the role of the auditor and describes a seven-stage training audit model currently being employed by a multinational United Kingdom bank. Stages include familiarization, auditing the client, auditing the program, auditing the program organizer, auditing the consumer, presenting the report, and tasking action agencies. (CT)

  16. Acceptance speech.

    PubMed

    Yusuf, C K

    1994-01-01

    I am proud and honored to accept this award on behalf of the Government of Bangladesh, and the millions of Bangladeshi children saved by oral rehydration solution. The Government of Bangladesh is grateful for this recognition of its commitment to international health and population research and cost-effective health care for all. The Government of Bangladesh has already made remarkable strides forward in the health and population sector, and this was recognized in UNICEF's 1993 "State of the World's Children". The national contraceptive prevalence rate, at 40%, is higher than that of many developed countries. It is appropriate that Bangladesh, where ORS was discovered, has the largest ORS production capacity in the world. It was remarkable that after the devastating cyclone in 1991, the country was able to produce enough ORS to meet the needs and remain self-sufficient. Similarly, Bangladesh has one of the most effective, flexible and efficient control of diarrheal disease and epidemic response program in the world. Through the country, doctors have been trained in diarrheal disease management, and stores of ORS are maintained ready for any outbreak. Despite grim predictions after the 1991 cyclone and the 1993 floods, relatively few people died from diarrheal disease. This is indicative of the strength of the national program. I want to take this opportunity to acknowledge the contribution of ICDDR, B and the important role it plays in supporting the Government's efforts in the health and population sector. The partnership between the Government of Bangladesh and ICDDR, B has already borne great fruit, and I hope and believe that it will continue to do so for many years in the future. Thank you. PMID:12345479

  17. Forensic Accounting and Auditing: Compared and Contrasted to Traditional Accounting and Auditing

    ERIC Educational Resources Information Center

    Gray, Dahli

    2008-01-01

    Forensic versus traditional accounting and auditing are compared and contrasted. Evidence gathering is detailed. Forensic science and fraud symptoms are explained. Criminalists, expert testimony and corporate governance are presented.

  18. 75 FR 17437 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-06

    ... From the Federal Register Online via the Government Publishing Office NATIONAL AERONAUTICS AND SPACE ADMINISTRATION NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY... Administration announces a meeting of the Audit, Finance and Analysis Committee of the NASA Advisory...

  19. 77 FR 67677 - NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-11-13

    ... From the Federal Register Online via the Government Publishing Office NATIONAL AERONAUTICS AND SPACE ADMINISTRATION NASA Advisory Council; Audit, Finance and Analysis Committee; Meeting AGENCY... Administration announces a meeting of the Audit, Finance and Analysis Committee of the NASA Advisory...

  20. 78 FR 17646 - Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... From the Federal Register Online via the Government Publishing Office ] DEPARTMENT OF EDUCATION Agency Information Collection Activities; eZ-Audit: Electronic Submission of Financial Statements and Compliance Audits AGENCY: Federal Student Aid (FSA), Department of Education (ED). ACTION: Notice....

  1. Community College Governance.

    ERIC Educational Resources Information Center

    Wyoming Community Coll. Commission, Cheyenne.

    This report presents the findings of the state legislature's Management Audit Committee's review of the structure and governance of community colleges in Wyoming, as requested by the Legislature's Management Council in September 1998. In trying to answer questions about the structure of community college governance, the tensions present in the…

  2. Using IT Governance

    ERIC Educational Resources Information Center

    Brobst, Jan; Council, Chip

    2005-01-01

    The discussion in this article is intended to provide an examination of why top management, IT management, and internal auditors should be interested in IT governance. Some aspects of IT management will be described including implementation, auditing, availability, security, and alignment. One governance framework, COBIT, will be utilized as a…

  3. 25 CFR 1000.21 - When does a Tribe/Consortium have a “material audit exception”?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false When does a Tribe/Consortium have a âmaterial audit...-Governance Eligibility § 1000.21 When does a Tribe/Consortium have a “material audit exception”? A Tribe/Consortium has a material audit exception if any of the audits that it submitted under §...

  4. 25 CFR 1000.21 - When does a Tribe/Consortium have a “material audit exception”?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 2 2011-04-01 2011-04-01 false When does a Tribe/Consortium have a âmaterial audit...-Governance Eligibility § 1000.21 When does a Tribe/Consortium have a “material audit exception”? A Tribe/Consortium has a material audit exception if any of the audits that it submitted under §...

  5. 25 CFR 1000.21 - When does a Tribe/Consortium have a “material audit exception”?

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 2 2012-04-01 2012-04-01 false When does a Tribe/Consortium have a âmaterial audit...-Governance Eligibility § 1000.21 When does a Tribe/Consortium have a “material audit exception”? A Tribe/Consortium has a material audit exception if any of the audits that it submitted under §...

  6. AICPA standard can help improve audit committee performance.

    PubMed

    Reinstein, A; Luecke, R W

    2001-08-01

    The AICPA's Auditing Standards Board issued Statement on Auditing Standards (SAS) No. 90, Improving the Effectiveness of Corporate Audit Committees, in response to a related Securities and Exchange Commission (SEC) rule change. Under the standard, audit committees of publicly traded organizations must enter into discussions with their organization's auditors regarding the quality and the acceptability of the accounting principles that have been applied in the organization's financial statements. Although SAS No. 90 is intended for publicly traded entities, the standard has significant implications for all healthcare organizations in defining what constitutes an effective audit committee. To comply with the standard, audit committees should have independent directors who are rotated on and off the committee, training for committee members on the effective performance of their duties, a charter specifying committee responsibilities and membership requirements, meetings at least four times annually, and responsibility for retaining services of CPA firms to conduct the organization's annual audits. PMID:11499282

  7. Facing corporate America`s environmental auditing dilemma

    SciTech Connect

    Gibson, M.M.; Holloway, W.G.

    1995-12-31

    American corporations are currently facing a dilemma over environmental auditing: are the potential benefits of auditing, such as assurance that compliance efforts are successful and awareness of any problem areas, outweighed by the risk of creating a road map for agency enforcement or litigation? Although this is a question that cannot be easily answered, the answer may lie, in large part, in attaining some reasonable level of protection for information uncovered in audits. Recognizing this, there is a growing movement to create a ``safe environment`` for corporate environmental auditing. The push, which includes efforts to alter agency policy regarding disclosure of audit materials and to pass state privilege legislation protecting such materials, has gained momentum as agency enforcement activities have increased. The government`s increased use of criminal sanctions and promotion of auditing by groups such as the International Standards Organization have added to the urgency of the situation.

  8. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  9. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  10. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  11. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... selects a qualified public accountant to audit its financial statements and provide an opinion thereon for... generally accepted auditing standards. (b) The qualified public accountant's opinion of each institution's... disagrees with the opinion of a qualified public accountant required by paragraph (b) of this section,...

  12. Hassle-free audit trails: Automated audits

    SciTech Connect

    Manatt, D.R.

    1989-04-01

    The origin and history of data in databases are often as important as the data itself. A full audit trail of database operations is the best record of a database's history. INGRES provides an audit facility to format journal file entries into audit records. This facility is cumbersome and difficult to use. I describe two INGRES Report Writer reports that take all the effort out of maintaining a complete audit trail. To maintain an audit trail of changes to INGRES tables it is necessary to run AUDITDB individually on each table and store a record of the AUDITDB output. The INGRES manuals suggest how the audit records can be copied into INGRES tables for storage. Thus the maintenance of an audit trail consists of: creating tables to receive audit records, running AUDITDB, and storing the audit records into the tables. All this must be done for each table to be audited. My approach to this drudgery is to give it all to the INGRES system. Therefore, I present reports that generate command files to create the tables and run the audits. The only job left for a human is to submit the generated command files to the batch queue.

  13. Acceptance speech.

    PubMed

    Carpenter, M

    1994-01-01

    In Bangladesh, the assistant administrator of USAID gave an acceptance speech at an awards ceremony on the occasion of the 25th anniversary of oral rehydration solution (ORS). The ceremony celebrated the key role of the International Centre for Diarrhoeal Disease Research, Bangladesh (ICDDR,B) in the discovery of ORS. Its research activities over the last 25 years have brought ORS to every village in the world, preventing more than a million deaths each year. ORS is the most important medical advance of the 20th century. It is affordable and client-oriented, a true appropriate technology. USAID has provided more than US$ 40 million to ICDDR,B for diarrheal disease and measles research, urban and rural applied family planning and maternal and child health research, and vaccine development. ICDDR,B began as the relatively small Cholera Research Laboratory and has grown into an acclaimed international center for health, family planning, and population research. It leads the world in diarrheal disease research. ICDDR,B is the leading center for applied health research in South Asia. It trains public health specialists from around the world. The government of Bangladesh and the international donor community have actively joined in support of ICDDR,B. The government applies the results of ICDDR,B research to its programs to improve the health and well-being of Bangladeshis. ICDDR,B now also studies acute respiratory diseases and measles. Population and health comprise 1 of USAID's 4 strategic priorities, the others being economic growth, environment, and democracy, USAID promotes people's participation in these 4 areas and in the design and implementation of development projects. USAID is committed to the use and improvement of ORS and to complementary strategies that further reduce diarrhea-related deaths. Continued collaboration with a strong user perspective and integrated services will lead to sustainable development. PMID:12345470

  14. A Curriculum Management Audit of Mathematics Education in the Montgomery County Public Schools.

    ERIC Educational Resources Information Center

    Phi Delta Kappa International, Bloomington, IN. International Curriculum Management Audit Center.

    This document constitutes the final report of a Curriculum Management Audit of mathematics education in the Montgomery County Public Schools (Maryland). The audit was commissioned by the Montgomery County Public Schools Board of Education/Governing Authority within the scope of its policy-making authority. The audit was conducted June 5-9, 2000.…

  15. 48 CFR 3045.511 - Audit of property control system.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 7 2011-10-01 2011-10-01 false Audit of property control... Government Property in the Possession of Contractors 3045.511 Audit of property control system. (a) The... CFR 3045.505-14; (3) Failure of the contractor to reconcile its physical inventory with its...

  16. 48 CFR 3045.511 - Audit of property control system.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Audit of property control... Government Property in the Possession of Contractors 3045.511 Audit of property control system. (a) The... CFR 3045.505-14; (3) Failure of the contractor to reconcile its physical inventory with its...

  17. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2011-10-01 2011-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  18. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2012-10-01 2011-10-01 true Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  19. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2014-10-01 2014-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  20. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... awards in a fiscal year, shall: (1) Determine whether State or local subgrantees have met the audit... 44 Emergency Management and Assistance 1 2013-10-01 2013-10-01 false Non-Federal audit. 13.26... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  1. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 4 2013-10-01 2013-10-01 false Contract closeout audits. 304.804-70 Section 304.804-70 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting...

  2. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 4 2012-10-01 2012-10-01 false Contract closeout audits. 304.804-70 Section 304.804-70 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting...

  3. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 4 2014-10-01 2014-10-01 false Contract closeout audits. 304.804-70 Section 304.804-70 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting...

  4. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Contract closeout audits. 304.804-70 Section 304.804-70 Federal Acquisition Regulations System HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting Officers shall rely, to the maximum...

  5. 44 CFR 208.64 - Administrative and audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sponsoring Agencies and States, requirements for non-Federal audit are contained in 44 CFR 13.26, in accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. (b..., DEPARTMENT OF HOMELAND SECURITY DISASTER ASSISTANCE NATIONAL URBAN SEARCH AND RESCUE RESPONSE...

  6. 28 CFR 70.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  7. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Non-Federal audit. 33.26 Section 33.26 National... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 33.26 Non-Federal audit. (a) Basic rule....

  8. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Non-Federal audit. 105... Administration 71-UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS WITH STATE AND LOCAL GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a)...

  9. 45 CFR 602.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 3 2010-10-01 2010-10-01 false Non-Federal audit. 602.26 Section 602.26 Public... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements § 602.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are responsible for...

  10. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 1 2010-07-01 2010-07-01 false Non-Federal audit. 31.26 Section 31.26... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 31.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  11. 7 CFR 3016.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ..., revised OMB Circular A-133 is implemented in 7 CFR part 3052, “Audits of States, Local Governments, and... 7 Agriculture 15 2010-01-01 2010-01-01 false Non-Federal audit. 3016.26 Section 3016.26..., DEPARTMENT OF AGRICULTURE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO...

  12. 40 CFR 30.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  13. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Non-Federal audit. 43.26... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 43.26 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  14. 45 CFR 2541.260 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Non-Federal audit. 2541.260 Section 2541.260... SERVICE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees...

  15. 15 CFR 14.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....26 Commerce and Foreign Trade Office of the Secretary of Commerce UNIFORM ADMINISTRATIVE REQUIREMENTS... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  16. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Non-Federal audit. 1207.26... RULES UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic...

  17. 38 CFR 49.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  18. 45 CFR 602.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 3 2013-10-01 2013-10-01 false Non-Federal audit. 602.26 Section 602.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements § 602.26 Non-Federal audit....

  19. 45 CFR 2543.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Non-Federal audits. 2543.26 Section 2543.26 Public... ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.26 Non-Federal audits. (a..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  20. National pilot audit of intermediate care.

    PubMed

    Hutchinson, Tom; Young, John; Forsyth, Duncan

    2011-04-01

    The National Service Framework for Older People resulted in the widespread introduction of intermediate care (IC) services. However, although these services have shared common aims, there has been considerable diversity in their staffing, organisation and delivery. Concerns have been raised regarding the clinical governance of IC with a paucity of data to evaluate the effectiveness, quality and safety of these services. This paper presents the results of a national pilot audit of IC services focusing particularly on clinical governance issues. The results confirm these concerns and provide support for a larger scale national audit of IC services to monitor and improve care quality. PMID:21526696

  1. 11 CFR 9007.1 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... pursuant to this section, the Commission may utilize generally accepted statistical sampling techniques to.... Such examination and audit will include, but will not be limited to, expenditures pursuant to 11 CFR... from the legal and accounting compliance fund established under 11 CFR 9003.3(a),...

  2. Career Influences of Music Education Audition Candidates

    ERIC Educational Resources Information Center

    Rickels, David A.; Brewer, Wesley D.; Councill, Kimberly H.; Fredrickson, William E.; Hairston, Michelle; Perry, David L.; Porter, Ann M.; Schmidt, Margaret

    2013-01-01

    In this descriptive study, we examined the influences and experiences motivating students to enter college-level music schools as reported by a population of precollegiate students auditioning (but not yet accepted) to music education degree programs. As a follow-up to a published pilot study, this research was designed to quantify the various…

  3. Computerizing Audit Studies

    PubMed Central

    Lahey, Joanna N.; Beasley, Ryan A.

    2014-01-01

    This paper briefly discusses the history, benefits, and shortcomings of traditional audit field experiments to study market discrimination. Specifically it identifies template bias and experimenter bias as major concerns in the traditional audit method, and demonstrates through an empirical example that computerization of a resume or correspondence audit can efficiently increase sample size and greatly mitigate these concerns. Finally, it presents a useful meta-tool that future researchers can use to create their own resume audits. PMID:24904189

  4. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  5. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  6. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  7. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26... Circulars A-102, A-128 and A-133) Note: The requirements for non-Federal audits are contained in...

  8. Environmental auditing and the role of the accountancy profession: a literature review.

    PubMed

    de Moor, Philippe; de Beelde, Ignace

    2005-08-01

    This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Both audits place an emphasis on the evaluation of control systems, which is an argument in favor of external auditors playing a role in environmental audits. Another argument for including external accountants is their code of ethics. However, these professionals seem to be reluctant to enter the field of environmental auditing. It is argued that this reluctance is because of a lack of generally accepted principles for conducting environmental audits. If external accountants are engaged in environmental auditing, they should be part of multidisciplinary teams that also include scientists and engineers to avoid a too strong focus on procedures. Rather than treating these audits as totally different, it is proposed that there be a move towards integrated, or even universal, audits. PMID:15995890

  9. Contracting for Audit Services.

    ERIC Educational Resources Information Center

    Heifetz, Harry S.

    1987-01-01

    The Single Audit Act of 1984 requires most school districts receiving over $25,000 in federal funds to undergo financial audits. This article highlights requirements for selecting certified public accountants to perform the audit and suggests factors to be considered before drafting a contract or letter of engagement. A sample letter is included.…

  10. Audits Made Simple

    SciTech Connect

    Belangia, David Warren

    2015-04-09

    A company just got notified there is a big external audit coming in 3 months. Getting ready for an audit can be challenging, scary, and full of surprises. This Gold Paper describes a typical audit from notification of the intent to audit through disposition of the final report including Best Practices, Opportunities for Improvement (OFI), and issues that must be fixed. Good preparation can improve the chances of success. Ensuring the auditors understand the environment and requirements is paramount to success. It helps the auditors understand that the enterprise really does think that security is important. Understanding and following a structured process ensures a smooth audit process. Ensuring follow-up on OFIs and issues in a structured fashion will also make the next audit easier. It is important to keep in mind that the auditors will use the previous report as a starting point. Now the only worry is the actual audit and subsequent report and how well the company has done.

  11. 28 CFR 100.18 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... timeliness of the cost data, the FBI or other representatives of the Government shall have the right to... projections used. (b) Audits of request for payment. The carrier shall maintain and the FBI or representatives... required to furnish cost, funding, or performance reports, the FBI or representatives of the...

  12. 28 CFR 100.18 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... timeliness of the cost data, the FBI or other representatives of the Government shall have the right to... projections used. (b) Audits of request for payment. The carrier shall maintain and the FBI or representatives... required to furnish cost, funding, or performance reports, the FBI or representatives of the...

  13. 28 CFR 100.18 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... timeliness of the cost data, the FBI or other representatives of the Government shall have the right to... projections used. (b) Audits of request for payment. The carrier shall maintain and the FBI or representatives... required to furnish cost, funding, or performance reports, the FBI or representatives of the...

  14. 28 CFR 100.18 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... timeliness of the cost data, the FBI or other representatives of the Government shall have the right to... projections used. (b) Audits of request for payment. The carrier shall maintain and the FBI or representatives... required to furnish cost, funding, or performance reports, the FBI or representatives of the...

  15. Unpredictable Feelings: Academic Women under Research Audit

    ERIC Educational Resources Information Center

    Grant, Barbara M.; Elizabeth, Vivienne

    2015-01-01

    Academic research is subject to audit in many national settings. In Aotearoa/New Zealand, the government regulates the flow of publicly funded research income into tertiary institutions through the Performance-Based Research Fund (PBRF). This article enquires into the effects of the PBRF by exploring data collected from 16 academic women of…

  16. Industrial Energy Audit Guidebook: Guidelines for Conducting an Energy Audit in Industrial Facilities

    SciTech Connect

    Hasanbeigi, Ali; Price, Lynn

    2010-10-07

    Various studies in different countries have shown that significant energy-efficiency improvement opportunities exist in the industrial sector, many of which are cost-effective. These energy-efficiency options include both cross-cutting as well as sector-specific measures. However, industrial plants are not always aware of energy-efficiency improvement potentials. Conducting an energy audit is one of the first steps in identifying these potentials. Even so, many plants do not have the capacity to conduct an effective energy audit. In some countries, government policies and programs aim to assist industry to improve competitiveness through increased energy efficiency. However, usually only limited technical and financial resources for improving energy efficiency are available, especially for small and medium-sized enterprises. Information on energy auditing and practices should, therefore, be prepared and disseminated to industrial plants. This guidebook provides guidelines for energy auditors regarding the key elements for preparing for an energy audit, conducting an inventory and measuring energy use, analyzing energy bills, benchmarking, analyzing energy use patterns, identifying energy-efficiency opportunities, conducting cost-benefit analysis, preparing energy audit reports, and undertaking post-audit activities. The purpose of this guidebook is to assist energy auditors and engineers in the plant to conduct a well-structured and effective energy audit.

  17. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME... TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently as possible subsequent to audit by the agent, all documents relating to the activities, maintenance...

  18. Environmental audit experiences in China

    SciTech Connect

    Anwar, H.A.; Stover, J.

    1999-07-01

    As part of the massive government reforms announced at the meeting of the Ninth National People's Congress (NPC) in March 1998, the State Environmental Protection Administration (SEPA) was elevated to a new type of government entity. The new status, described as ministry-level, represents a substantial strengthening of SEPA's authority, however, significant questions remain as to whether or not this will translate into more effective environmental policies. Previously SEPA lacked authority and backing within the government to advance and support personnel and policy decisions down through its own administrative hierarchy from central to regional to local levels. This paper will use these issues to present a proper background when examining Environmental Audit (EA) case studies in China, and examining what future EA experiences may be like. It will include discussions of regional differences in enforcement standards and methods, the implications of the new Land Management Law, and elaboration on environmental liability issues and potential Superfund-type legislation in China.

  19. Developing the Cambridge palliative audit schedule (CAMPAS): a palliative care audit for primary health care teams.

    PubMed Central

    Rogers, M S; Barclay, S I; Todd, C J

    1998-01-01

    BACKGROUND: Problems with the provision of palliative care have been reported. Audit is one means of improving care. Earlier audits of primary care palliative care have been initiated by general practitioners (GPs) and are predominantly retrospective record reviews. Widely applicable methods for the audit of primary care palliative care do not exist. AIM: To develop relevant palliative care standards and to devise an audit schedule (the Cambridge palliative audit schedule, CAMPAS) suitable for monitoring palliative care in diverse primary care settings. METHOD: Primary health care team (PHCT) members collaborated at all stages. Reasonable outcomes and acceptable interventions for PHCTs were identified and standards developed. Each standard was constructed to ensure uniform interpretation, and CAMPAS was structured to collect data necessary for determining whether the standards were met. RESULTS: Over 50% of PHCTs (n = 20) in the health district were recruited and trained to use CAMPAS. A total of 876 contacts with 29 patients was recorded by PHCTs using CAMPAS. Considerable inter- and intra-PHCT variation was found in the achievement of the standards. CONCLUSIONS: The favourable participation rate suggests commitment to audit and improvement in patient care. Overall, the standards were reported to be suitable. Although 100% achievement of some standards may be unrealistic, the level of attainment for many suggests that it is possible. CAMPAS has been reported to be a useful structure for recording assessments and monitoring care, as well as a usable audit schedule. As an audit tool, it identified areas in need of improvement and facilitated feed-back to participants. Future audit is required to determine whether improvements in care have been effected. PMID:9692279

  20. A risk-based approach to scheduling audits.

    PubMed

    Rönninger, Stephan; Holmes, Malcolm

    2009-01-01

    The manufacture and supply of pharmaceutical products can be a very complex operation. Companies may purchase a wide variety of materials, from active pharmaceutical ingredients to packaging materials, from "in company" suppliers or from third parties. They may also purchase or contract a number of services such as analysis, data management, audit, among others. It is very important that these materials and services are of the requisite quality in order that patient safety and company reputation are adequately protected. Such quality requirements are ongoing throughout the product life cycle. In recent years, assurance of quality has been derived via audit of the supplier or service provider and by using periodic audits, for example, annually or at least once every 5 years. In the past, companies may have used an audit only for what they considered to be "key" materials or services and used testing on receipt, for example, as their quality assurance measure for "less important" supplies. Such approaches changed as a result of pressure from both internal sources and regulators to the time-driven audit for all suppliers and service providers. Companies recognised that eventually they would be responsible for the quality of the supplied product or service and audit, although providing only a "snapshot in time" seemed a convenient way of demonstrating that they were meeting their obligations. Problems, however, still occur with the supplied product or service and will usually be more frequent from certain suppliers. Additionally, some third-party suppliers will no longer accept routine audits from individual companies, as the overall audit load can exceed one external audit per working day. Consequently a different model is needed for assessing supplier quality. This paper presents a risk-based approach to creating an audit plan and for scheduling the frequency and depth of such audits. The approach is based on the principles and process of the Quality Risk Management

  1. Education for Sustainable Development and Global Citizenship: An Evaluation of the Validity of the STAUNCH Auditing Tool

    ERIC Educational Resources Information Center

    Glover, Alison; Peters, Carl; Haslett, Simon K.

    2011-01-01

    Purpose: The purpose of this paper is to test the validity of the curriculum auditing tool Sustainability Tool for Auditing University Curricula in Higher Education (STAUNCH[C]), which was designed to audit the education for sustainability and global citizenship content of higher education curricula. The Welsh Assembly Government aspires to…

  2. Auditing radiation sterilization facilities

    NASA Astrophysics Data System (ADS)

    Beck, Jeffrey A.

    The diversity of radiation sterilization systems available today places renewed emphasis on the need for thorough Quality Assurance audits of these facilities. Evaluating compliance with Good Manufacturing Practices is an obvious requirement, but an effective audit must also evaluate installation and performance qualification programs (validation_, and process control and monitoring procedures in detail. The present paper describes general standards that radiation sterilization operations should meet in each of these key areas, and provides basic guidance for conducting QA audits of these facilities.

  3. 48 CFR 12.402 - Acceptance.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Acceptance. 12.402 Section... Acceptance. (a) The acceptance paragraph in 52.212-4 is based upon the assumption that the Government will rely on the contractor's assurances that the commercial item tendered for acceptance conforms to...

  4. 48 CFR 12.402 - Acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Acceptance. 12.402 Section... Acceptance. (a) The acceptance paragraph in 52.212-4 is based upon the assumption that the Government will rely on the contractor's assurances that the commercial item tendered for acceptance conforms to...

  5. AVA Audit Handbook. Avoiding Audit Liability under the 1990 Perkins Act.

    ERIC Educational Resources Information Center

    Brustein, Michael

    This publication is a resource guide to the regulations governing the use of federal Carl D. Perkins Vocational and Applied Technology Education Act of 1990 dollars. Chapter 1 gives an overview of the audit process and the handbook. Chapter 2 covers the key elements in each section of the Perkins Act. Chapter 3 provides an overview of all…

  6. School Safety Audit Protocol.

    ERIC Educational Resources Information Center

    DeMary, Jo Lynne; Owens, Marsha; Ramnarain, A. K. Vijay

    The 1997 Virginia General Assembly passed legislation directing school boards to require all schools to conduct safety audits. This audit is designed to assess the safety conditions in each public school to: (1) identify and, if necessary, develop solutions for physical safety concerns, including building security issues; and (2) identify and…

  7. Auditing Schools for Safety.

    ERIC Educational Resources Information Center

    Butterfield, Eric,

    2000-01-01

    Explores the issues involved in conducting effective safety audits for educational facilities. Areas covered include auditing for site characteristics, access control, lighting, building exterior, door types and locking mechanisms, key control, alarm system controls, security monitors, and vision panels in the doors. (GR)

  8. Contingency view of corporate environmental auditing and implications for public policy

    SciTech Connect

    Smith, M.A.

    1985-01-01

    Corporate environmental auditing refers to management practices instituted within private sector corporations for monitoring the performance of internal environmental quality control systems and assuring internal compliance with standards established by government environmental laws and corporate environmental policies. Common characteristics that help to define corporate environmental auditing as a management control program include periodic and systematic review of company facilities and operations by a designated audit team functionally independent of the activities being audited, use of detailed checklists or questionnaires in the audit, development of special audit reports for management, and establishment of procedures for ensuring correction of environmental problems or deficiencies found in the audit. Contingency theory was employed to identify organizational factors of potential importance in corporate decisions related to institutional of environmental auditing programs. An interview survey was conducted among chief environmental managers at sixteen corporations having environmental audit programs and eight corporations without audit programs. The cases studied suggest corporate environmental auditing is more likely to be undertaken by corporations with more complex environmental organizations and diversified environmental activities, and corporations which rely on more informal systems of internal communication. Companies with environmental auditing programs had been more affected by environmental compliance problems.

  9. Internal Auditing for School Districts.

    ERIC Educational Resources Information Center

    Cuzzetto, Charles

    This book provides guidelines for conducting internal audits of school districts. The first five chapters provide an overview of internal auditing and describe techniques that can be used to improve or implement internal audits in school districts. They offer information on the definition and benefits of internal auditing, the role of internal…

  10. Environmental audits -- Defining measurable value and benefits

    SciTech Connect

    Murphy, P.

    1998-07-01

    It is well accepted that historically traditional find and fix environmental audits are at best, short-term solutions. Such reactive thinking does not effectively identify the cause(s), are often short-lived and when facilities are re-evaluated, tend to frustrate any serious environmental stewardship program. More proactive thinking embraces the identifying and aggressive follow-up toward closure of causes. In any organization where audits are a part of proactive environmental company policies, even the latter progressive approach may not be a high enough plateau. Progressive audit programs include also, the essential ingredient to evaluate program strengths, avoiding the disastrous perceptions that audit is an evaluation of job performances. Establishment of baseline trust emphasizing the positive as well as deficiencies reinforces cooperation and builds winning relationships. Assurances of the sustainability of compliance through employee efforts though, cannot be guaranteed no matter what the regulation or how strong the company policy. Guarantees are few, but a more assured reinforcement of sustained buy-in can be through the identification and communication of audit value and benefits. Value and benefits are often thought of in terms of helping facilities achieve and maintain compliance while avoiding notices of violation and fines. While these among other objectives are the foundation reasons for assessing, a deeper, big picture analysis of employee effort and measurable value is required. Skillful audit teams use their perspective to identify opportunities and take on non-traditional roles to assist facilities transcend corrective action toward and maintenance of compliance. A measurable value and benefits driven approach in association with compliance objectives, enhanced by strong communication, reinforces the very foundation of trust and stewardship within the organization.

  11. Commissions of audit in Australia: health system privatisation directives and civil conscription protections.

    PubMed

    Colton, Caroline; Faunce, Thomas

    2014-03-01

    The use of commissions of audit as vehicles to drive privatisation policy agendas in areas such as health service delivery has become popular with conservative federal and State governments. Such commissions have characteristically been established early in the terms of such governments with carefully planned terms of reference and membership. The policy directions they advocate, unlike election policies, have not come under the intense scrutiny, wide public debate or the opportunities for (dis)endorsement afforded by the electoral process. Governments do, however, anticipate and often accept recommendations from these reviews, and use them as justification to implement policy based on their findings. This highlights the power entrusted to review bodies and the risks to the public interest arising from limited public consultation. An example can be seen in the proposed privatisation of important aspects of Australia's public sector, particularly including those related to health systems delivery, currently entering a new iteration through the work of the National Commission of Audit appointed in October 2013. The NCA follows on from various State audit commissions which in recent years have directed the divestment of government responsibilities to the private and not-for-profit sectors. Through a discussion on the formation of policy frameworks by the NCA and the Queensland Commission of Audit, this column examines the ideological thrust of the commissions and how they synergise to produce a national directive on the future of public sector health services. The practical impacts on health service procurement and delivery in critical areas are examined, using the case of the federally contracted out medical service for asylum seekers and two hospitals in Western Australia, a State which is well advanced in the privatisation of public hospitals. The column then examines the release to the media early in the NCA's process of the submission to introduce a $6 general

  12. Space Station: Status of financial reserves. Report to the Chair, Government Activities and Transportation Subcommittee, Committee on Government Operations, House of Representatives

    NASA Astrophysics Data System (ADS)

    Degnan, Frank; Zadjura, Mona M.; Crocker, William W.; Berry, James D., Jr.

    1992-07-01

    The information on the financial reserves available to offset risks associated with the National Aeronautics and Space Administration's Space Station Freedom program is provided to Government Activities and Transportation Subcommittee of Committee on Government Operations House of Representatives, as requested. To obtain the information of the financial reserves NASA maintains in the space station program, NASA Headquarters officials in the Controller and Space Station program offices were interviewed. Financial and program documents related to the level of financial reserves in the program and the uses of those reserved to fund additional program requirements were reviewed. The review was conducted from March to July 1992 in accordance with generally accepted government auditing standards. As requested, written agency comments on this report was not obtained, but the reviews of responsible NASA officials were obtained to consider in preparing this report.

  13. Audits of radiopharmaceutical formulations.

    PubMed

    Castronovo, F P

    1992-03-01

    A procedure for auditing radiopharmaceutical formulations is described. To meet FDA guidelines regarding the quality of radiopharmaceuticals, institutional radioactive drug research committees perform audits when such drugs are formulated away from an institutional pharmacy. All principal investigators who formulate drugs outside institutional pharmacies must pass these audits before they can obtain a radiopharmaceutical investigation permit. The audit team meets with the individual who performs the formulation at the site of drug preparation to verify that drug formulations meet identity, strength, quality, and purity standards; are uniform and reproducible; and are sterile and pyrogen free. This team must contain an expert knowledgeable in the preparation of radioactive drugs; a radiopharmacist is the most qualified person for this role. Problems that have been identified by audits include lack of sterility and apyrogenicity testing, formulations that are open to the laboratory environment, failure to use pharmaceutical-grade chemicals, inadequate quality control methods or records, inadequate training of the person preparing the drug, and improper unit dose preparation. Investigational radiopharmaceutical formulations, including nonradiolabeled drugs, must be audited before they are administered to humans. A properly trained pharmacist should be a member of the audit team. PMID:1598931

  14. RANZCR 2006 peer review audit instrument.

    PubMed

    Toohey, J; Shakespeare, T P; Morgan, G

    2008-08-01

    The Royal Australian and New Zealand College Radiologists (RANZCR) continuing professional development programme incorporates audit with feedback as one important activity. The 2004 audit tool improves radiation oncologist practice quality; however, the instrument is designed to be regularly refined. To refine the 2004 audit tool and present the new instrument we incorporated comments and suggestions from: (i) the auditor and radiation oncologist from the single machine unit trial; (ii) members of RANZCR Post-Fellowship Education Committee; (iii) New South Wales Department of Health mandatory prescription requirements; and (iv) the International Atomic Energy Agency audit tool. In July 2006, the revised instrument was designed then endorsed by Post-Fellowship Education Committee. Important changes include: (i) combining criteria which separately scored documentation and correctness for similar items; (ii) scoring treatment schedule more explicitly; (iii) separating target volume coverage and critical structure dose; (iv) altering performance criteria scoring to be sensitive to peer review when no consensus can be reached; and (v) strengthening instructions for use and notes to improve comprehension and acceptance. The refined 2006 instrument should be more user-friendly while increasing its usefulness. PMID:18811766

  15. A systems-based conceptual framework for auditing

    SciTech Connect

    Swanson, G.A.; Marsh, H.L.

    1993-12-31

    Since the stock market crash of 1929, the auditing profession has rapidly emerged in advanced economies. The procedures of the profession have generally evolved out of political processes without the systematic guidance of a cohesive conceptual framework. That eclectic approach has produced generally accepted accounting principles that encourage publication of global organizational performance assessments such as net income that have little obvious connection to the concrete processes they purport to describe. The approach, furthermore, allows fragmented and disconnected auditing procedures. This paper presents an interpretive and analytical study of auditing based on observable, measurable entities is developed through living systems theory. This approach provides a means of applying to auditing the well developed investigation methods and procedures of the sciences. 8 refs.

  16. Communication of Audit Risk to Students.

    ERIC Educational Resources Information Center

    Alderman, C. Wayne; Thompson, James H.

    1986-01-01

    This article focuses on audit risk by examining it in terms of its components: inherent risk, control risk, and detection risk. Discusses applying audit risk, a definition of audit risk, and components of audit risk. (CT)

  17. 7 CFR 1773.8 - Audit date.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.8 Audit date. (a) The annual... change the as of audit date is obtained, in writing, from RUS. (1) A borrower may request a change in...

  18. Auditing the auditors.

    PubMed

    Pallarito, K

    1998-09-21

    An independent auditor's opinion is supposed to be the gold standard in healthcare accounting. Such audits provide reasonable assurance that financial statements are accurate, which is particularly important in not-for-profit healthcare because most organizations don't have shareholder oversight. But the recent firing of a Big Five accounting firm by a major healthcare system in bankruptcy reorganization raises questions about the credibility of external audits. PMID:10185568

  19. Oneida Tribe Energy Audits

    SciTech Connect

    Olson, Ray; Schubert, Eugene

    2014-08-15

    Project funding energy audits of 44 Tribally owned buildings operated by the Oneida Tribe of Indians of WI. Buildings were selected for their size, age, or known energy concerns and total over 1 million square feet. Audits include feasibility studies, lists of energy improvement opportunities, and a strategic energy plan to address cost effective ways to save energy via energy efficiency upgrades over the short and long term.

  20. Income Verification Pilot Project (IVPP): School Year 1981-82 In-House Audit Findings. Revised.

    ERIC Educational Resources Information Center

    Finnegan, Daniel; And Others

    This report addresses issues related to the extent and nature of misreporting of income and family size on applications for government-sponsored school meal benefits. Findings are reported from 741 in-home audits conducted with school meal program participants in nine school food authorities. In-home audits, which consisted of personal interviews…

  1. Financial Statement Opinion Audit Guide for Texas Public Community Colleges, 1999.

    ERIC Educational Resources Information Center

    Texas State Auditor's Office, Austin.

    This document, prepared by the Texas State Auditor's Office, offers detailed guidelines for conducting a financial audit of community colleges in Texas. Its purpose is to assist governing boards and college management in ensuring that their colleges are receiving high-quality opinion audits on annual financial statements. The guide includes the…

  2. Energy audits at 48 hospitals

    NASA Astrophysics Data System (ADS)

    Hirst, E.

    1981-11-01

    Staff at the Oak Ridge Associated Universities (ORAU) conducted energy audits at 48 hospitals in four states (New York, Pennsylvania, Virginia, Tennessee) between 1978 and 1980. Staff at the Oak Ridge National Laboratory (ORNL) and ORAU developed and organized a computerized data base containing information from these audits. This paper describes the ORAU audit process; summarizes the data collected from these audits on hospital characteristics annual energy use, and the audit recommendations; and analyzes the audit data in terms of cost effectiveness, type of recommendations, and the relationship between potential energy saving and characteristics of the individual hospital.

  3. 48 CFR 42.1304 - Government delay of work.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Government delay of work... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Suspension of Work, Stop-Work Orders, and Government Delay of Work 42.1304 Government delay of work. (a) The clause at 52.242-17, Government Delay...

  4. 48 CFR 42.1304 - Government delay of work.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Government delay of work... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Suspension of Work, Stop-Work Orders, and Government Delay of Work 42.1304 Government delay of work. (a) The clause at 52.242-17, Government Delay...

  5. 48 CFR 42.1304 - Government delay of work.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Government delay of work... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Suspension of Work, Stop-Work Orders, and Government Delay of Work 42.1304 Government delay of work. (a) The clause at 52.242-17, Government Delay...

  6. Acid Rain Program CEM audit program

    SciTech Connect

    Nguyen, K.O.T.; Alexander, T.H.; Dupree, J.C.

    1997-12-31

    This presentation will give an overview of the Acid Rain Program CEM Audit Program: electronic and field audits. The presentation will include the reasons for audits, field audit types and levels the steps used in develop in the audit program and the audit procedures.

  7. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  8. 29 CFR 96.42 - Audit standards.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit standards. 96.42 Section 96.42 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.42 Audit...

  9. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  10. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  11. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  12. 7 CFR 1773.7 - Audit standards.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Audit standards. 1773.7 Section 1773.7 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.7 Audit standards. (a) The audit must be performed in accordance with GAGAS and this part. The audit must be performed in...

  13. Audit report: the US Department of Energy's procurement and assistance data system

    SciTech Connect

    Friedman, Gregory H.

    1999-01-01

    The Procurement and Assistance Data System (PADS) is the Department's official computerized system maintained to collect, track, and report Department of Energy procurement and financial assistance actions. The system stores information used to (1) monitor procurement and financial assistance processes, awards, and administration; (2) provide required recurring reports to the Office of Management and Budget, General Services Administration, Department of Commerce, and Small Business Administration; and (3) satisfy Freedom of Information Act and congressional requests and other public inquiries. The objectives of this audit were to determine whether the system (1) contained accurate, complete, and current data, (2) met user needs and regulatory requirements and (3) met generally accepted system practices for development and operation. The review was part of the Office of Inspector General's continuing work with respect to the agency's information systems and compliance with the Government and Performance Results Act of 1993.

  14. The audit process: Part I. Pre-audit preparation.

    PubMed

    Bialachowski, Anne; Clinker, Karen; LeBlanc, Mary; McDonald, Shirley

    2010-01-01

    Infection prevention and control audits are an important element in the achievement of a health care setting's patient safety goals. The successful audit can result in enhanced partnerships between infection control professionals and other departments and services in the organization, implement change and lead to continuing improvement in outcomes for patients/residents and staff. In this first part of the audit process, the preparation leading up to the actual administration of the audit is described. PMID:20469658

  15. Routine environmental audit of the Sandia National Laboratories, California, Livermore, California

    SciTech Connect

    Not Available

    1994-03-01

    This report documents the results of the Routine Environmental Audit of the Sandia National Laboratories, Livermore, California (SNL/CA). During this audit the activities the Audit Team conducted included reviews of internal documents and reports from preview audits and assessments; interviews with US Department of Energy (DOE), State of California regulators, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted from February 22 through March 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements. The audit`s functional scope was comprehensive and included all areas of environmental management and a programmatic evaluation of NEPA and inactive waste sites.

  16. Decentralization Calls for Internal Audits.

    ERIC Educational Resources Information Center

    DiCello, Jim

    1995-01-01

    Outlines internal-auditing strategies necessitated by decentralization. Describes the following areas of concern: the student activities account, student attendance, and funding delegated to the site level. Guidelines for conducting an internal audit are also included. (LMI)

  17. 5 CFR 2601.204 - Conditions for acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Conditions for acceptance. 2601.204... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Guidelines for Solicitation and Acceptance of Gifts § 2601.204 Conditions for acceptance. (a) No gift may be accepted that: (1)...

  18. 5 CFR 2601.204 - Conditions for acceptance.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 3 2011-01-01 2011-01-01 false Conditions for acceptance. 2601.204... IMPLEMENTATION OF OFFICE OF GOVERNMENT ETHICS STATUTORY GIFT ACCEPTANCE AUTHORITY Guidelines for Solicitation and Acceptance of Gifts § 2601.204 Conditions for acceptance. (a) No gift may be accepted that: (1)...

  19. Audits that Make a Difference

    SciTech Connect

    Malsbury, Judith

    1999-02-01

    This paper presents guidance on how to perform internal audits that get management's attention and result in effective corrective action. It assumes that the reader is already familiar with the basic constructs of auditing and knows how to perform them. Instead, it focuses on additional techniques that have proven to be effective in our internal auditing program. Examples using a theoretical audit of a calibration program are included.

  20. Internal Audit in Higher Education.

    ERIC Educational Resources Information Center

    Holmes, Alison, Ed.; Brown, Sally, Ed.

    This book describes a range of examples of internal audit in higher education as part of a process of the exchange of good practice. The book recognizes well-established links with audit theory from other contexts and makes use of theoretical perspectives explored in the financial sector. The chapters are: (1) "Quality Audit Issues" (Sally Brown…

  1. Preparing for the Annual Audit.

    ERIC Educational Resources Information Center

    Nuehring, Bert

    2002-01-01

    Proposes several key questions that school district business officials should answer to prepare for an annual financial audit involving auditor information and resource needs, district and auditor monitoring and reporting on the audit progress, and reporting the results of the audit to the board of education. (PKP)

  2. Developmental Audits with Challenging Youth

    ERIC Educational Resources Information Center

    Brendtro, Larry K.; du Toit, Lesley; Bath, Howard; Van Bockern, Steve

    2006-01-01

    The Developmental Audit[R] is a new strength-based assessment model for youth who are in conflict in home, school, or community. Developmental Audits involve collaboration with young persons who are seen as experts on themselves. Discussing challenging life events provides a window to the young person's private logic and goals. The audit scans…

  3. Auditing audits: use and development of the Oxfordshire Medical Audit Advisory Group rating system.

    PubMed Central

    Lawrence, M.; Griew, K.; Derry, J.; Anderson, J.; Humphreys, J.

    1994-01-01

    OBJECTIVES--To assess the value of the Oxfordshire Medical Audit Advisory Group rating system in monitoring and stimulating audit activity, and to implement a development of the system. DESIGN--Use of the rating system for assessment of practice audits on three annual visits in Oxfordshire; development and use of an "audit grid" as a refinement of the system; questionnaire to all medical audit advisory groups in England and Wales. SETTING--All 85 general practices in Oxfordshire; all 95 medical audit advisory groups in England and Wales. MAIN OUTCOME MEASURES--Level of practices' audit activity as measured by rating scale and grid. Use of scale nationally together with perceptions of strengths and weaknesses as perceived by chairs of medical audit advisory groups. RESULTS--After one year Oxfordshire practices more than attained the target standards set in 1991, with 72% doing audit involving setting target standards or implementing change; by 1993 this had risen to 78%. Most audits were confined to chronic disease management, preventive care, and appointments. 38 of 92 medical audit advisory groups used the Oxfordshire group's rating scale. Its main weaknesses were insensitivity in assessing the quality of audits and failure to measure team involvement. CONCLUSIONS--The rating system is effective educationally in helping practices improve and summatively for providing feedback to family health service authorities. The grid showed up weakness in the breadth of audit topics studied. IMPLICATIONS AND ACTION--Oxfordshire practices achieved targets set for 1991-2 but need to broaden the scope of their audits and the topics studied. The advisory group's targets for 1994-5 are for 50% of practices to achieve an audit in each of the areas of clinical care, access, communication, and professional values and for 80% of audits to include setting targets or implementing change. PMID:8086911

  4. National Energy Audit

    2001-12-30

    A user-friendly, advanced computer energy audit, the National Energy Audit (NEAT) has been developed by the Existing Buildings Research Program at Oak Ridge National Laboratory''s (ORNL''s) Building Technology Center for the U.S. Department of Energy''s (DOE''s) Weatherization Assistance and Existing Buildings Program. The computer program is designed for use by State agencies and utilities to determine the most cost-effective retrofit measures for single-family homes to increase the energy efficiency and comfort level. NEAT7.1.3 contains minormore » changes and improvements in NEAT7.1.« less

  5. Walkability Audit Tool.

    PubMed

    Smith, Letha

    2015-09-01

    Walking is one of the simplest lifestyle changes workers can make to improve their health. Research shows a wealth of health benefits. Often, occupational and environmental health nurses are in charge of implementing walking programs. A tool is needed to continuously improve a company's walking program whether in the beginning stages or to an already established program. The Centers for Disease Control and Prevention (CDC) Walkability Audit Tool for a healthier worksite is an easy seven-step audit tool that occupational and environmental health nurses can easily implement. PMID:26215975

  6. A prototype Distributed Audit System

    SciTech Connect

    Banning, D.L.

    1993-08-01

    Security auditing systems are used to detect and assess unauthorized or abusive system usage. Historically, security audits were confined to a single computer system. Recent work examines ways of extending auditing to include heterogeneous groups of computers (distributed system). This paper describes the design and prototype development of a Distributed Audit System (DAS) which was developed with funding received from Lawrence Livermore Laboratory and through the Master`s thesis effort performed by the author at California State University, Long Beach. The DAS is intended to provide collection, transfer, and control of audit data on distributed, heterogeneous hosts.

  7. [Nurses' practice in health audit].

    PubMed

    Pinto, Karina Araújo; de Melo, Cristina Maria Meira

    2010-09-01

    The objective of this investigation was to identify nurses' practice in heath audit. The hermeneutic-dialectic method was used for the analysis. The study was performed in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Unico de Saúde-Unique Health System), in Bahia. Nine audit nurses were interviewed. In the SUS audit, the nurses report being fulfilled with their practice and with the valorization of their professional role. In the private audit--both inside and outside of health organizations--the nurses' activities are focused on meeting the interests of their contractors, and do not get much involved with the care delivered by the nursing team and with the needs of service users. PMID:20964043

  8. 24 CFR 300.17 - Audits and reports.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 2 2012-04-01 2012-04-01 false Audits and reports. 300.17 Section 300.17 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) GOVERNMENT NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.17...

  9. 24 CFR 300.17 - Audits and reports.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Audits and reports. 300.17 Section 300.17 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) GOVERNMENT NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.17...

  10. 24 CFR 300.17 - Audits and reports.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audits and reports. 300.17 Section 300.17 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) GOVERNMENT NATIONAL MORTGAGE ASSOCIATION, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT GENERAL § 300.17...

  11. 7 CFR 1786.59 - Loan fund audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Government as a result of noncompliance if the borrower had not prepaid such RUS Notes. (See 7 CFR part 1721) ... (CONTINUED) PREPAYMENT OF RUS GUARANTEED AND INSURED LOANS TO ELECTRIC AND TELEPHONE BORROWERS Special Discounted Prepayments on RUS Direct/Insured Loans § 1786.59 Loan fund audit. Within 6 months of closing...

  12. 7 CFR 3019.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ..., DEPARTMENT OF AGRICULTURE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF... higher education or other non-profit organizations (including hospitals) shall be subject to the...

  13. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Non-Federal audit. 13.26... HOMELAND SECURITY GENERAL UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal...

  14. 45 CFR 602.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 3 2011-10-01 2011-10-01 false Non-Federal audit. 602.26 Section 602.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS...

  15. 45 CFR 602.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 45 Public Welfare 3 2014-10-01 2014-10-01 false Non-Federal audit. 602.26 Section 602.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS...

  16. 45 CFR 602.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 3 2012-10-01 2012-10-01 false Non-Federal audit. 602.26 Section 602.26 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS...

  17. 12 CFR 1710.18 - Change of audit partner.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Change of audit partner. 1710.18 Section 1710.18 Banks and Banking OFFICE OF FEDERAL HOUSING ENTERPRISE OVERSIGHT, DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate Practices and Procedures § 1710.18 Change...

  18. Going beyond Audit

    ERIC Educational Resources Information Center

    Thomas, Mike; Liss, Anne; Milner, Alastair

    2011-01-01

    This article describes the work undertaken by a cluster of Resource Teachers: Learning and Behaviour (RTLB) to ensure that annual effectiveness reviews were more than a compliance exercise but a genuine attempt to improve their service to schools, hence the title of this article of "Going Beyond Audit". Historically, the cluster had met the…

  19. Energy Audit . . . Here's How.

    ERIC Educational Resources Information Center

    American School and University, 1983

    1983-01-01

    After establishing building use patterns and complaints, a consulting engineer's walkthrough energy audit begins with the exterior. Then heating/cooling system efficiency is checked with a flue gases kit. Efficient use of water heaters, lighting, teacher lounges, and food preparation and eating areas saves energy. Most effective conservation…

  20. Conducting a Technology Audit

    ERIC Educational Resources Information Center

    Flaherty, William

    2011-01-01

    Technology is a critical component in the success of any high-functioning school district, thus it is important that education leaders should examine it closely. Simply put, the purpose of a technology audit is to assess the effectiveness of the technology for administrative or instructional use. Rogers Public Schools in Rogers, Arkansas, recently…

  1. Towards an Educational Audit.

    ERIC Educational Resources Information Center

    Further Education Unit, London (England).

    Written in response to pressure for British colleges and local education authorities (LEAs) to be more businesslike, this document consists almost entirely of a working manual or guide (the Educational Audit Reference Inventory) and instructions for how managers can use it to carry out effective performance evaluation of any element of their…

  2. 76 FR 6003 - Defense Federal Acquisition Regulation Supplement; Marking of Government-Furnished Property

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-02

    ... administrator or other responsible Government official during a property management system analysis or audit... partial, advance, progress, or performance-based payments; (G) Intellectual property or software; or (H... 252 Defense Federal Acquisition Regulation Supplements; Marking of Government-Furnished...

  3. Accounting for the Audit Commission: An Assessment of the Contribution of the Audit Commission to Educational Change.

    ERIC Educational Resources Information Center

    Holloway, David G.

    1998-01-01

    Explains the role and functions of England's Audit Commission, established in 1983 to promote proper stewardship of public finances and help public servants achieve economy, efficiency, and effectiveness. The commission's influence stems from its ability to link with other government initiatives, use of rigorous investigative methodology, and a…

  4. 12 CFR 1274.2 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 7 2011-01-01 2011-01-01 false Audit requirements. 1274.2 Section 1274.2 Banks... § 1274.2 Audit requirements. (a) Each Bank, the OF, and the FICO shall obtain annually an independent external audit of and an audit report on its individual financial statement. (b) The OF audit...

  5. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  6. 30 CFR 735.22 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 735.22 Section 735.22 Mineral Resources... ENFORCEMENT § 735.22 Audit. The agency shall arrange for an independent audit no less frequently than once..., Attachment P. The audits will be performed in accordance with the “Standards for Audit of...

  7. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  8. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  9. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  10. 7 CFR 1773.3 - Annual audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Annual audit. 1773.3 Section 1773.3 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.3 Annual audit. (a) Each borrower... RUS as set forth in § 1773.4. (b) Each borrower must establish an annual as of audit date...

  11. 12 CFR 704.15 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... summary of the audit report to the membership at the next annual meeting. (b) Internal audit. A corporate... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Audit requirements. 704.15 Section 704.15 Banks... UNIONS § 704.15 Audit requirements. (a) External audit. The corporate credit union supervisory...

  12. 2 CFR 200.516 - Audit findings.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Audit findings. 200.516 Section 200.516... MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Audit Requirements Auditors § 200.516 Audit findings. (a) Audit...

  13. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Audits. 120.490 Section 120.490... Companies (sblc) § 120.490 Audits. Every SBLC is subject to periodic audits by SBA's Office of Inspector General, Auditing Division, and the cost of such audits will be assessed against the SBLC, except for...

  14. 7 CFR 1290.10 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Audit requirements. 1290.10 Section 1290.10... PROGRAM § 1290.10 Audit requirements. The State is accountable for conducting a financial audit of the... audit, a copy of the audit results....

  15. 20 CFR 655.1312 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 655.1312 Section 655.1312 Employees... United States (H-2A Workers) § 655.1312 Audits. (a) Discretion. The Department will conduct audits of... selected for audit will be chosen within the sole discretion of the Department. (b) Audit letter. Where...

  16. 48 CFR 642.271 - Government Technical Monitor (GTM).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Government Technical... MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Administration Services 642.271 Government Technical Monitor (GTM). (a) Policy. The contracting officer may appoint a Government Technical Monitor...

  17. 48 CFR 642.271 - Government Technical Monitor (GTM).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 4 2013-10-01 2013-10-01 false Government Technical... MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Administration Services 642.271 Government Technical Monitor (GTM). (a) Policy. The contracting officer may appoint a Government Technical Monitor...

  18. 48 CFR 642.271 - Government Technical Monitor (GTM).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 4 2012-10-01 2012-10-01 false Government Technical... MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Administration Services 642.271 Government Technical Monitor (GTM). (a) Policy. The contracting officer may appoint a Government Technical Monitor...

  19. 48 CFR 642.271 - Government Technical Monitor (GTM).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 4 2014-10-01 2014-10-01 false Government Technical... MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Administration Services 642.271 Government Technical Monitor (GTM). (a) Policy. The contracting officer may appoint a Government Technical Monitor...

  20. Environmental Compliance Audit& Assessment Program Manual

    SciTech Connect

    Thorson, Patrick; Baskin, David; Borglin, Ned; Fox, Robert; Wahl, Linnea; Hatayama, Howard; Pauer, Ronald

    2009-03-13

    This document describes the elements, schedule, roles, and responsibilities of the Lawrence Berkeley National Laboratory (LBNL) Environmental Compliance Audit & Assessment Program (ECAAP). The ECAAP has been developed to meet the requirements of DOE Order 450.1A,1 and Executive Order 13423.2 These referenced Orders stipulate that government agencies must develop environmental compliance audit programs to monitor and improve compliance with environmental regulations. As stated specifically in the DOE Order, as a part of a DOE facility's Environmental Management System (EMS), 'An environmental compliance audit and review program that identifies compliance deficiencies and root causes of non-compliance' shall be developed and implemented. The ECAAP has also been developed to satisfy LBNL's institutional technical assurance assessment requirements promulgated in the Environment, Safety and Health (ES&H) Self-Assessment Program (LBNL/PUB-5344) and described by the ES&H Technical Assurance Program (TAP) Manual (LBNL/PUB-913E). The ES&H TAP Manual provides the framework for systematic reviews of ES&H programs with the intent to provide assurance that these programs comply with their guiding regulations, are effective, and are properly implemented. As required by the DOE and Executive Orders and by LBNL's TAP, the goal of the ECAAP is to identify environmental regulatory compliance deficiencies and to determine their respective causes. The ECAAP then provides a means of correcting any deficiencies identified, and leads to continually improving environmental compliance performance.

  1. Photovoltaic system criteria documents. Volume 6: Criteria for auditing photovoltaic system applications and experiments. Revision A

    NASA Technical Reports Server (NTRS)

    Koenig, John C.; Billitti, Joseph W.; Tallon, John M.

    1980-01-01

    The criteria is defined for auditing photovoltaic system applications and experiments. The purpose of the audit is twofold: to see if the application is meeting its stated objectives and to measure the application's progress in terms of the National Photovoltaic Program's goals of performance, cost, reliability, safety, and socio-environmental acceptance. The information obtained from an audit will be used to assess the status of an application and to provide the Department of Energy with recommendations on the future conduct of the application. Those aspects are covered of a site audit necessary to produce a systematic method for the gathering of qualitative and quantitative data to measure the success of an application. A sequence of audit events and guidelines for obtaining the required information is presented.

  2. Independent contractor arrangements and IRS audits.

    PubMed

    Pelfrey, S; Theisen, B A

    1995-01-01

    As government auditors begin their challenges, nurse executives need to review their operations to remove any potential audit risks. Although a common practice for many institutions, the use of independent contractor arrangements may be ruled inappropriate. As a result, many individuals may be reclassified as employees, leading to Internal Revenue Service (IRS) assessments of penalties and back payroll taxes. It always is prudent to anticipate IRS actions and shore up any areas that may lead to tax assessments before they are imposed on the institution. PMID:7636578

  3. 40 CFR 68.79 - Compliance audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... are being followed. (b) The compliance audit shall be conducted by at least one person knowledgeable... compliance audit, and document that deficiencies have been corrected. (e) The owner or operator shall retain the two (2) most recent compliance audit reports....

  4. Auditing the Records of Student-Athletes.

    ERIC Educational Resources Information Center

    Riggs, Robert O.; Hedden, Carole R.

    1985-01-01

    A 1985 survey showed that NCAA members favored mandating annual audits of athletics budgets by institutional or independent auditors. Development of Tennessee's internal audit system is described, and its internal audit procedures is outlined. (MLW)

  5. 11 CFR 9007.4 - Additional audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... EXAMINATIONS AND AUDITS; REPAYMENTS § 9007.4 Additional audits. In accordance with 11 CFR 104.16(c), the Commission, pursuant to 11 CFR 111.10, may upon affirmative vote of four members conduct an audit and...

  6. The ICA Communication Audit: Process, Status, Critique

    ERIC Educational Resources Information Center

    Goldhaber, Gerald M.; Krivonos, Paul D.

    1977-01-01

    Explores the International Communication Association (ICA) Audit process including goals, products, instruments, audit logistics and timetable, feedback of results and follow-up, costs, current status and audits conducted to date. (ED.)

  7. 7 CFR Appendix B to Part 3015 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... governments.” 3. Background. The Single Audit Act builds upon earlier efforts to improve audits of Federal aid..., band, nations, or other organized group or community, including any Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims...

  8. 7 CFR Appendix B to Part 3015 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... governments.” 3. Background. The Single Audit Act builds upon earlier efforts to improve audits of Federal aid..., band, nations, or other organized group or community, including any Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims...

  9. 7 CFR Appendix B to Part 3015 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... governments.” 3. Background. The Single Audit Act builds upon earlier efforts to improve audits of Federal aid..., band, nations, or other organized group or community, including any Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims...

  10. 7 CFR Appendix B to Part 3015 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... governments.” 3. Background. The Single Audit Act builds upon earlier efforts to improve audits of Federal aid..., band, nations, or other organized group or community, including any Alaskan Native village or regional or village corporations (as defined in, or established under, the Alaskan Native Claims...

  11. Environmental audits: A literature review.

    PubMed

    Tomlinson, P; Atkinson, S F

    1987-05-01

    This paper presents a literature review focused on predictive technique audits, one of the types of audit considered to have the greatest potential role in improving environmental impact assessment practice. The literature review is limited to US literature with the exception of a few UK audits, one undertaken by Tomlinson at the University of Aberdeen. The authors are, however, aware that literature from other countries exists on this subject, for example from Canada and South Africa.In the review, predictive technique audits performed for or by the US Bureau of Land Management, the Electric Power Research Institute, the US Nuclear Regulatory Commission, the US Corps of Engineers, together with the Wisconsin Power Plant Impact Study are described. In addition, articles describing the auditing of models designed to predict environmental change are reviewed, before details of auditing activity in the UK are presented. PMID:24253996

  12. 48 CFR 46.503 - Place of acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Place of acceptance. 46... MANAGEMENT QUALITY ASSURANCE Acceptance 46.503 Place of acceptance. Each contract shall specify the place of acceptance. Contracts that provide for Government contract quality assurance at source shall...

  13. 48 CFR 46.503 - Place of acceptance.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Place of acceptance. 46... MANAGEMENT QUALITY ASSURANCE Acceptance 46.503 Place of acceptance. Each contract shall specify the place of acceptance. Contracts that provide for Government contract quality assurance at source shall...

  14. 48 CFR 552.270-29 - Acceptance of Space.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Acceptance of Space. 552... Acceptance of Space. As prescribed in 570.603, insert the following clause: Acceptance of Space (SEP 1999) (a... designated representative shall promptly inspect the space. (b) The Government will accept the space and...

  15. 48 CFR 552.270-29 - Acceptance of Space.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 4 2012-10-01 2012-10-01 false Acceptance of Space. 552... Acceptance of Space. As prescribed in 570.703, insert the following clause: Acceptance of Space (JUN 2011) (a... designated representative shall promptly inspect the space. (b) The Government will accept the space and...

  16. 48 CFR 552.270-29 - Acceptance of Space.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 4 2013-10-01 2013-10-01 false Acceptance of Space. 552... Acceptance of Space. As prescribed in 570.703, insert the following clause: Acceptance of Space (JUN 2011) (a... designated representative shall promptly inspect the space. (b) The Government will accept the space and...

  17. 48 CFR 552.270-29 - Acceptance of Space.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 4 2014-10-01 2014-10-01 false Acceptance of Space. 552... Acceptance of Space. As prescribed in 570.703, insert the following clause: Acceptance of Space (JUN 2011) (a... designated representative shall promptly inspect the space. (b) The Government will accept the space and...

  18. 48 CFR 552.270-29 - Acceptance of Space.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Acceptance of Space. 552... Acceptance of Space. As prescribed in 570.703, insert the following clause: Acceptance of Space (JUN 2011) (a... designated representative shall promptly inspect the space. (b) The Government will accept the space and...

  19. Criteria for internal auditing.

    PubMed

    Holder, W W; Clay, R J

    1979-01-01

    An effective, inclusive internal auditing endeavor should help assure hospital managements that (1) an adequate system of internal control exists to assure the safeguarding of assets and the reliability of data produced by the financial information system, (2) uneconomic operating practices are detected promptly so they can be remedied, and (3) program results and effectiveness levels are of sufficiently high quality to demonstrate managerial competence. PMID:102583

  20. European COPD Audit: design, organisation of work and methodology.

    PubMed

    López-Campos, Jose Luis; Hartl, Sylvia; Pozo-Rodriguez, Francisco; Roberts, C Michael

    2013-02-01

    Clinical audit has an important role as an indicator of the clinical practice in a given community. The European Respiratory Society (ERS) chronic obstructive pulmonary disease (COPD) audit was designed as a pilot study to evaluate clinical practice variability as well as clinical and organisational factors related to outcomes for COPD hospital admissions across Europe. The study was designed as a prospective observational noninterventional cohort trial, in which 422 hospitals from 13 European countries participated. There were two databases: one for hospital's resources and organisation and one for clinical information. The study was comprised of an initial 8-week phase during which all consecutive cases admitted to hospital due to an exacerbation of COPD were identified and information on clinical practice was gathered. During the 90-day second phase, mortality and readmissions were recorded. Patient data were anonymised and encrypted through a multi-lingual web-tool. As there is no pan-European Ethics Committee for audits, all partners accepted the general ethical rules of the ERS and ensured compliance with their own national ethical requirements. This paper describes the methodological issues encountered in organising and delivering a multi-national European audit, highlighting goals, barriers and achievements, and provides valuable information for those interested in developing clinical audits. PMID:22599361

  1. Office of Inspector General audit report on the US Department of Energy`s procurement and assistance data system

    SciTech Connect

    1999-01-01

    The Procurement and Assistance Data System (PADS) is the Department`s official computerized system maintained to collect, track, and report Department of Energy procurement and financial assistance actions. The system stores information used to (1) monitor procurement and financial assistance processes, awards, and administration; (2) provide required recurring reports to the Office of Management and Budget; General Services Administration, Department of Commerce, and Small Business Administration; and (3) satisfy Freedom of Information Act and congressional requests and other public inquiries. The objectives of this audit were to determine whether the system (1) contained accurate, complete, and current data; (2) met user needs and regulatory requirements; and (3) met generally accepted system practices for development and operation. The review was part of the Office of Inspector General`s continuing work with respect to the agency`s information systems and compliance with the Government and Performance Results Act of 1993.

  2. NEVER AUDIT ALONE--THE CASE FOR AUDIT TEAMS

    EPA Science Inventory

    On-site audits conducted by technical and quality assurance (QA) experts at the data-gathering location are the core of an effective QA program. However, inadequate resources for such audits are the bane of a QA program, and the proposed solution frequently is to send only one au...

  3. Routine environmental audit of the Y-12 Plant, Oak Ridge, Tennessee

    SciTech Connect

    1994-09-01

    This report documents the results of the routine environmental audit of the Oak Ridge Y-12 Plant (Y-12 Plant), Anderson County, Tennessee. During this audit, the activities conducted by the audit team included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE), State of Tennessee regulatory, and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted August 22-September 2, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24 to provide comprehensive, independent oversight of DOE environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of DOE`s environmental programs within line organizations, and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  4. Routine environment audit of the Kansas City Plant, Kansas City, Missouri

    SciTech Connect

    1994-11-01

    This report documents the results of the routine environmental audit of the Kansas City Plant, Kansas City, Missouri. During this audit the activities the audit team conducted included reviews of internal documents and reports from previous audits and assessments; interviews with U.S. Department of Energy (DOE) and contractor personnel; and inspections and observations of selected facilities and operations. The onsite portion of the audit was conducted October 24-November 4, 1994, by the DOE Office of Environmental Audit (EH-24), located within the Office of Environment, Safety, and Health (EH). DOE 5482.1 B, {open_quotes}Environment, Safety, and Health Appraisal Program,{close_quotes} establishes the mission of EH-24, which is to provide comprehensive, independent oversight of Department-wide environmental programs on behalf of the Secretary of Energy. The ultimate goal of EH-24 is enhancement of environmental protection and minimization of risk to public health and the environment. EH-24 accomplishes its mission by conducting systematic and periodic evaluations of the Department`s environmental programs within line organizations and by using supplemental activities that strengthen self-assessment and oversight functions within program, field, and contractor organizations. The audit evaluated the status of programs to ensure compliance with Federal, state, and local environmental laws and regulations; compliance with DOE Orders, guidance, and directives; and conformance with accepted industry practices and standards of performance. The audit also evaluated the status and adequacy of the management systems developed to address environmental requirements.

  5. Environmental, health, and safety management systems and auditing programs: part I--The evolution.

    PubMed

    Strasser, Patricia B

    2003-04-01

    Early auditing began as an effort to avoid fines or other action from governmental agencies, without being based on accepted standards. However, for EHS auditing to be accepted as credible in the business world, established standards were necessary. As companies expanded globally, the need for international EHS standards grew, international standards for quality management and environmental program management have now been universally accepted (ISO, 2002). Occupational health nurses increasingly are becoming involved in efforts to help their employers or clients develop management systems to handle EHS issues--whether ISO 9000 (or the automotive equivalent, QS-9000), ISO 14000, or other models are used as the basis for the management system. Many nurses are actively involved in ISO certification efforts. As an extension of those efforts, occupational health nurses are increasingly involved in EHS audits, whether audits are conducted by third parties, by company employees, or as part of a self audit. The next column in this series will focus on strategies to improve the management of occupational health programs so the programs will stand up to rigorous EHS audits. PMID:12729027

  6. EPA clarifies its environmental auditing policy

    SciTech Connect

    Bergeson, L.L.

    1994-10-01

    EPA's audit policy is entitled ''Environmental Auditing Policy Statement.'' EPA's current policy is intended to encourage regulated entities to develop, implement and periodically upgrade environmental auditing programs. The policy outlines the elements EPA believes must be included in an audit program if it is to be effective. These include: Explicit top management support for environmental auditing and commitment to follow up on audit findings; An environmental auditing function independent of auditing activities; Adequate team staffing and auditor training; Explicit audit program objectives, scope, resources and frequency; A process that collects, analyzes, interprets and documents information sufficient to achieve audit objectives. A process that includes specific procedure to prepare promptly candid, clear and appropriate written reports on audit findings, corrective actions and schedules for implementation; and A process that includes quality assurance procedures.

  7. Educational Auditing and Accountability.

    ERIC Educational Resources Information Center

    Harcleroad, Fred F.

    The federal government is prohibited by the constitution from intruding into educational matters; state governments also have been reluctant to do so. The government has had to depend on voluntary accrediting organizations as evaluators of educational quality. These organizations assess educational quality and encourage its improvement.…

  8. Women's Campus Safety Audit Guide.

    ERIC Educational Resources Information Center

    Council of Ontario Universities, Toronto.

    This booklet is designed for those who want to make the college campus a safer environment for women. Specifically, it provides information to help make public and semi-public places safer and more comfortable for women, focusing on preventing sexual harassment and assault. The booklet introduces the safety audit and explains what the audit is…

  9. The Audit Committee. Board Basics

    ERIC Educational Resources Information Center

    Ostrom, John S.

    2004-01-01

    The Effective Committees set of booklets comprises publications on the following committees: investment, buildings and grounds, academic affairs, student affairs, finance, development, trustees, audit, compensation, and executive. It is part of the AGB Board Basics Series. This report describes the primary role of an audit committee. The primary…

  10. Safety Audit/Inspection Manual.

    ERIC Educational Resources Information Center

    American Chemical Society, Washington, DC.

    This guide provides guidelines and procedures for safety audits and inspections in work environments. Contents include: (1) Administrative Concepts, (2) Physical Concepts, (3) Protecting Your Audits, (4) Safety Inspections, and (5) Safety Inspection Checklist. The appendix features federal laws and regulations affecting laboratories. (YDS)

  11. Your Audit and Financial Controls.

    ERIC Educational Resources Information Center

    Hatch, Mary B.; And Others

    Audits should be performed on school accounting systems because they are required by law and they provide independent reviews of school financial procedures and suggestions for improvement. A licensed certified public accountant, public accountant, or an accountant who has met the Continuation of Education requirement should perform the audit.…

  12. Effects of auditing patient safety in hospital care: design of a mixed-method evaluation

    PubMed Central

    2013-01-01

    Background Auditing of patient safety aims at early detection of risks of adverse events and is intended to encourage the continuous improvement of patient safety. The auditing should be an independent, objective assurance and consulting system. Auditing helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluating and improving the effectiveness of risk management, control, and governance. Audits are broadly conducted in hospitals, but little is known about their effects on the behaviour of healthcare professionals and patient safety outcomes. This study was initiated to evaluate the effects of patient safety auditing in hospital care and to explore the processes and mechanisms underlying these effects. Methods and design Our study aims to evaluate an audit system to monitor and improve patient safety in a hospital setting. We are using a mixed-method evaluation with a before-and-after study design in eight departments of one university hospital in the period October 2011–July 2014. We measure several outcomes 3 months before the audit and 15 months after the audit. The primary outcomes are adverse events and complications. The secondary outcomes are experiences of patients, the standardised mortality ratio, prolonged hospital stay, patient safety culture, and team climate. We use medical record reviews, questionnaires, hospital administrative data, and observations to assess the outcomes. A process evaluation will be used to find out which components of internal auditing determine the effects. Discussion We report a study protocol of an effect and process evaluation to determine whether auditing improves patient safety in hospital care. Because auditing is a complex intervention targeted on several levels, we are using a combination of methods to collect qualitative and quantitative data about patient safety at the patient, professional, and department levels. This study is relevant for hospitals that want to

  13. Energy Audit Practices in China: National and Local Experiences and Issues

    SciTech Connect

    Shen, Bo; Price, Lynn; Lu, Hongyou

    2010-12-21

    China has set an ambitious goal of reducing its energy use per unit of GDP by 20% between 2006 and 2010. Since the industrial sector consumes about two-thirds of China's primary energy, many of the country's efforts are focused on improving the energy efficiency of this sector. Industrial energy audits have become an important part of China's efforts to improve its energy intensity. In China, industrial energy audits have been employed to help enterprises indentify energy-efficiency improvement opportunities for achieving the energy-saving targets. These audits also serve as a mean to collect critical energy-consuming information necessary for governments at different levels to supervise enterprises energy use and evaluate their energy performance. To better understand how energy audits are carried out in China as well as their impacts on achieving China's energy-saving target, researchers at the Lawrence Berkeley National Laboratory (LBNL) conducted an in-depth study that combines a review of China's national policies and guidelines on energy auditing and a series of discussions with a variety of Chinese institutions involved in energy audits. This report consists of four parts. First, it provides a historical overview of energy auditing in China over the past decades, describing how and why energy audits have been conducted during various periods. Next, the report reviews current energy auditing practices at both the national and regional levels. It then discusses some of the key issues related to energy audits conducted in China, which underscore the need for improvement. The report concludes with policy recommendations for China that draw upon international best practices and aim to remove barriers to maximizing the potential of energy audits.

  14. On the potential cost effectiveness of scientific audits.

    PubMed

    Click, J L

    1989-09-01

    inefficient process for uncovering scientific fraud (5, 6, 9). Data from a survey of university scientists was also presented, indicating ". . . a reluctance to take prompt, corrective action not only when an investigator suspects another of misconduct but also should the investigator discover flaws in his or her own published reports-whether the flaws were the result of honest error or fraud"; (10). The uncritical acceptance by established scientists that the self-correcting process works compounds the problem. The Editor of Science has written that";. . . 99.9999 percent of reports are accurate and truthful. . ."; (8). If indeed only 0.0001% of published reports were inaccurate or untruthful, there would be little justification for scientific audits. However, congressional testimony from the National Institutes of Health (NIH) revealed that";. . . the NIH Director's office has handled an average of 15-20 allegations and reports of misconduct annually in its extramural programs, which supports the work of approximately 50,000 scientists"; (11). As I shall attempt to demonstrate, since NIH alone receives fraud-related complaints concerning the work of at least 0.03% of scientists it supports in other institutions, and since evidence indicates that the incidence of fraud is considerably greater than 0.03% (10, 12), the need to audit data is justifiable on the basis of being cost effective. PMID:26859058

  15. Hospital audit committees: a comparative analysis of structural and functional characteristics.

    PubMed

    Urbancic, F R; Hauser, R C

    1991-01-01

    In an effort to counteract rising costs and financial problems, many hospitals have adopted certain management practices that are followed by commercial corporations. In particular, the boards of directors for many hospitals have created audit committees to enhance organizational governance in the areas of internal control, accounting, auditing, and financial reporting. The formative stages in which most hospital audit committees currently exist creates a need for shared information. Such information can serve as a potential source of guidance for the further development of existing hospital audit committees, as well as for boards that are near the point of establishing an audit committee for the first time. The purpose of this study is to present an analysis of the structure, responsibilities, and activities of hospital audit committees. Data for the analysis was obtained through a questionnaire survey of 400 hospitals. The analysis of structural and functional differences affords a basis for suggesting several specific ways in which hospitals can improve their organizational governance through a more effective audit committee. PMID:10112575

  16. Introducing students to clinical audit.

    PubMed

    Parkes, Jacqueline; O'Dell, Cindy

    2015-11-01

    It is more than a decade since the UK Central Council for Nursing Midwifery and Health Visiting said that engaging with clinical audit is 'the business of every registered practitioner', yet there appears to be little evidence that nursing has embraced the process. To address this issue, Northampton General Hospital and the University of Northampton implemented a pilot project in which two third-year adult nursing students worked on a 'real life' audit. Supported by the hospital's audit department, and supervised by academic tutors with the relevant experience, the students worked on a pressure-ulcer care audit for their final year dissertation. This article describes the process undertaken by the hospital audit team and the university academic team to develop the pilot project and support the students. Based on the positive evaluations, the university has extended the project to a second phase, incorporating two new partner organisations. PMID:26508069

  17. Is It Possible? Investigating the Influence of External Quality Audit on University Performance

    ERIC Educational Resources Information Center

    Carr, Sarah; Hamilton, Emma; Meade, Phil

    2005-01-01

    This paper explores whether it is possible to isolate independent effects of external quality audit (EQA) and concludes that effectiveness evaluations have a stronger foundation when the combined effects of university governance and management initiatives and government initiatives are examined together with EQA. The issue of how successful these…

  18. In Brief: Open government

    NASA Astrophysics Data System (ADS)

    Showstack, Randy

    2010-03-01

    U.S. President Barack Obama's Memorandum on Transparency and Open Government requires federal agencies to take steps toward increased transparency, public participation, and collaboration. Agencies are accepting suggestions until 19 March 2010. For more information, visit http://www.whitehouse.gov/open and http://www.usa.gov/webcontent/open/tool_poc.shtml.

  19. Designing Academic Audit: Lessons Learned in Europe and Asia.

    ERIC Educational Resources Information Center

    Dill, David D.

    2000-01-01

    Reviews lessons learned from early experiments with academic audits in the United Kingdom, Sweden, New Zealand, and Hong Kong in areas such as: focus of audits, selection and training of audit teams, nature of audit self-studies, conduct of audit visits, audit reports, and audit follow-up and enhancement activities. Suggests guidelines for design…

  20. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  1. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 15 2014-01-01 2014-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  2. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 1 2013-07-01 2013-07-01 false Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  3. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 1 2011-07-01 2011-07-01 false Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  4. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  5. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  6. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 15 2013-01-01 2013-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  7. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 1 2012-07-01 2012-07-01 false Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  8. 29 CFR 99.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 1 2014-07-01 2013-07-01 true Relation to other audit requirements. 99.215 Section 99.215... Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  9. 7 CFR 3052.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 15 2012-01-01 2012-01-01 false Relation to other audit requirements. 3052.215... ORGANIZATIONS Audits § 3052.215 Relation to other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required...

  10. 48 CFR 246.406 - Foreign governments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Foreign governments. (1) Quality assurance among North Atlantic Treaty Organization (NATO) countries. (i) NATO Standardization Agreement (STANAG) 4107, Mutual Acceptance of Government Quality Assurance and... conditions under which one NATO member nation will perform quality assurance for another NATO member...

  11. Auditing urinary catheter care.

    PubMed

    Dailly, Sue

    Urinary catheters are the main cause of hospital-acquired urinary tract infections among inpatients. Healthcare staff can reduce the risk of patients developing an infection by ensuring they give evidence-based care and by removing the catheter as soon as it is no longer necessary. An audit conducted in a Hampshire hospital demonstrated there was poor documented evidence that best practice was being carried out. Therefore a urinary catheter assessment and monitoring tool was designed to promote best practice and produce clear evidence that care had been provided. PMID:22375340

  12. Criteria for clinical audit of women friendly care and providers' perception in Malawi

    PubMed Central

    Kongnyuy, Eugene J; van den Broek, Nynke

    2008-01-01

    Background There are two dimensions of quality of maternity care, namely quality of health outcomes and quality as perceived by clients. The feasibility of using clinical audit to assess and improve the quality of maternity care as perceived by women was studied in Malawi. Objective We sought to (a) establish standards for women friendly care and (b) explore attitudinal barriers which could impede the proper implementation of clinical audit. Methods We used evidence from Malawi national guidelines and World Health Organisation manuals to establish local standards for women friendly care in three districts. We equally conducted a survey of health care providers to explore their attitudes towards criterion based audit. Results The standards addressed different aspects of care given to women in maternity units, namely (i) reception, (ii) attitudes towards women, (iii) respect for culture, (iv) respect for women, (v) waiting time, (vi) enabling environment, (vii) provision of information, (viii) individualised care, (ix) provision of skilled attendance at birth and emergency obstetric care, (x) confidentiality, and (xi) proper management of patient information. The health providers in Malawi generally held a favourable attitude towards clinical audit: 100.0% (54/54) agreed that criterion based audit will improve the quality of care and 92.6% believed that clinical audit is a good educational tool. However, there are concerns that criterion based audit would create a feeling of blame among providers (35.2%), and that manager would use clinical audit to identify and punish providers who fail to meet standards (27.8%). Conclusion Developing standards of maternity care that are acceptable to, and valued by, women requires consideration of both the research evidence and cultural values. Clinical audit is acceptable to health professionals in Malawi although there are concerns about its negative implications to the providers. PMID:18647388

  13. 32 CFR 34.16 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... awards shall have an audit made for that year by an independent auditor, in accordance with paragraph (b) of this section. The audit generally should be made a part of the regularly scheduled, annual audit... independent audit is intended to ascertain the adequacy of the recipient's internal financial...

  14. 21 CFR 820.22 - Quality audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and conduct such audits to assure that the quality system is in... 21 Food and Drugs 8 2011-04-01 2011-04-01 false Quality audit. 820.22 Section 820.22 Food...

  15. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2014-07-01 2013-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of...

  16. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2011-07-01 2011-07-01 false Audit requirements. 96.12 Section 96.12 Labor Office of...

  17. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  18. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... disregard may be made once per each management evaluation, review, or audit per Program within a fiscal year.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  19. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  20. 7 CFR 285.4 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... PUERTO RICO § 285.4 Audits. (a) The Commonwealth of Puerto Rico shall provide an audit of expenditures...

  1. 7 CFR 285.4 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in which the audit is made. (b) Within 120 days of the end of each fiscal year, the Commonwealth of Puerto Rico... PUERTO RICO § 285.4 Audits. (a) The Commonwealth of Puerto Rico shall provide an audit of expenditures...

  2. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  3. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2012-07-01 2012-07-01 false Audit requirements. 96.12 Section 96.12 Labor Office of...

  4. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... disregard may be made once per each management evaluation, review, or audit per Program within a fiscal year.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  5. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  6. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... disregard may be made once per each management evaluation, review, or audit per Program within a fiscal year.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  7. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... made once per each management evaluation, review, or audit per Program within a fiscal year. However.... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance...

  8. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  9. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  10. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Audit committees. 363.5 Section 363.5 Banks and... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors,...

  11. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2013-07-01 2013-07-01 false Audit requirements. 96.12 Section 96.12 Labor Office of...

  12. 7 CFR 250.18 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... Fiscal matters shall continue to be reviewed in audits under the Single Audit Act (31 U.S.C. 7501-07) and the Department's Uniform Federal Assistance Regulations (7 CFR part 3015). (b) Independent CPA audits... auditing provisions set forth under the Uniform Federal Assistance Regulations (7 CFR part 3015, subpart...

  13. 29 CFR 96.12 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    .... (b) The audit requirements contained in 29 CFR part 99 shall be followed for audits of all fiscal... of 29 CFR 99.320, which provides for submission of audit data collection forms and reporting packages... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirements. 96.12 Section 96.12 Labor Office of...

  14. 12 CFR 561.6 - Audit period.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Audit period. 561.6 Section 561.6 Banks and... SAVINGS ASSOCIATIONS § 561.6 Audit period. The audit period of a savings association means the twelve month period (or other period in the case of a change in audit period) covered by the annual...

  15. 20 CFR 601.9 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Advances and Audits § 601.9 Audits. The Department of Labor's audit regulations at 29 CFR Part 96 and 29 CFR Part 99 shall apply with respect to employment service and unemployment compensation programs. ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Audits. 601.9 Section 601.9...

  16. 30 CFR 217.250 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Audits. 217.250 Section 217.250 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT AUDITS AND INSPECTIONS Other Solid Minerals § 217.250 Audits. An audit of the lessee's accounts and books may be...

  17. 49 CFR 663.9 - Audit limitations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Audit limitations. (a) An audit under this part is limited to verifying compliance with (1) Applicable... 49 Transportation 7 2010-10-01 2010-10-01 false Audit limitations. 663.9 Section 663.9... audit under this part includes, where appropriate, a copy of a manufacturer's self...

  18. 30 CFR 725.19 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 3 2010-07-01 2010-07-01 false Audit. 725.19 Section 725.19 Mineral Resources... REGULATIONS REIMBURSEMENTS TO STATES § 725.19 Audit. The agency shall arrange for an independent audit no less... Circular No. A-102, Attachment P. The audits will be performed in accordance with the “Standards for...

  19. Community College Internal Auditors: Internal Audit Guidebook.

    ERIC Educational Resources Information Center

    Jones, Ronna; And Others

    This guidebook includes information compiled by the "Audit Manual" committee of Community College Internal Auditors (CCIA) from several California community college districts regarding their internal auditing practices. The first section of the guidebook discusses the purpose of internal audits, indicating that audits assist members of the…

  20. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... INDEPENDENT AUDITS AND REPORTING REQUIREMENTS § 363.5 Audit committees. (a) Composition and duties. Each insured depository institution shall establish an audit committee of its board of directors, the... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Audit committees. 363.5 Section 363.5 Banks...

  1. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  2. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  3. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Audit committees. 620.30 Section 620.30 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DISCLOSURE TO SHAREHOLDERS Bank and Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and association must establish and maintain an audit...

  4. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  5. 10 CFR 600.316 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... (a) Any recipient that expends $500,000 or more in a year under Federal awards must have an audit... recipient is currently performing under a Federal award that requires an audit by its Federal cognizant agency, that auditor must perform the independent audit. The audit generally should be made a part of...

  6. 2 CFR 200.515 - Audit reporting.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... whether significant deficiencies or material weaknesses in internal control were disclosed by the audit of... defined in § 200.516 Audit findings, paragraph (a). (i) Audit findings (e.g., internal control findings... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Audit reporting. 200.515 Section...

  7. 20 CFR 627.481 - Audit resolution.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... PROGRAMS UNDER TITLES I, II, AND III OF THE ACT Administrative Standards § 627.481 Audit resolution. (a) Federal audit resolution. When the OIG issues an audit report to the Employment and Training... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section...

  8. 7 CFR 226.8 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... State agencies must establish audit policy for for-profit institutions. However, the audit policy... funds provided to an institution for an organization-wide audit must be determined in accordance with... remaining after all required program-specific audits have been performed to conduct administrative...

  9. 20 CFR 416.1027 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Board. The rules for hearings and appeals are provided in 45 CFR part 16. (b) Audits performed by the... Determinations of Disability Administrative Responsibilities and Requirements § 416.1027 Audits. (a) Audits... disability program under the Act, will be performed by the States in accordance with the Single Audit Act...

  10. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... administrative expenses. A two-thirds majority vote of the full board of directors is required to deny an audit... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit committees. 620.30 Section 620.30 Banks... Association Audit and Compensation Committees § 620.30 Audit committees. Each Farm Credit bank and...

  11. 20 CFR 638.809 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE JOB TRAINING PARTNERSHIP ACT Administrative Provisions § 638.809 Audit. (a) The Secretary of Labor... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit. 638.809 Section 638.809 Employees... reasonable frequency, survey, audit, or examine, or arrange for the survey, audit, or examination of...

  12. 23 CFR 172.7 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 23 Highways 1 2013-04-01 2013-04-01 false Audits. 172.7 Section 172.7 Highways FEDERAL HIGHWAY ADMINISTRATION, DEPARTMENT OF TRANSPORTATION PAYMENT PROCEDURES ADMINISTRATION OF ENGINEERING AND DESIGN RELATED SERVICE CONTRACTS § 172.7 Audits. (a) Performance of audits. When State procedures call for audits of contracts or subcontracts...

  13. 29 CFR 96.32 - Audit requirement.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit requirement. 96.32 Section 96.32 Labor Office of the Secretary of Labor AUDIT REQUIREMENTS FOR GRANTS, CONTRACTS, AND OTHER AGREEMENTS Audits of Entities Not Covered by Subpart A § 96.32 Audit requirement. The Secretary of Labor is responsible for the...

  14. 30 CFR 220.033 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... operations shall be subject to audit by DOI or its appointed agent. Where possible, the auditor for DOI shall coordinate audit efforts with other nonoperators, if any. DOI shall have the right to initiate an audit any... notified. DOI may elect to send an auditor with the audit team specified by the nonoperators in lieu...

  15. 21 CFR 820.22 - Quality audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 8 2010-04-01 2010-04-01 false Quality audit. 820.22 Section 820.22 Food and... QUALITY SYSTEM REGULATION Quality System Requirements § 820.22 Quality audit. Each manufacturer shall establish procedures for quality audits and conduct such audits to assure that the quality system is...

  16. 50 CFR 81.15 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Audits. 81.15 Section 81.15 Wildlife and..., WILDLIFE, AND PLANTS-COOPERATION WITH THE STATES § 81.15 Audits. The State is required to conduct an audit.... Failure to conduct audits as required may result in withholding of grant payments or such other...

  17. 31 CFR 50.60 - Audit authority.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 31 Money and Finance: Treasury 1 2010-07-01 2010-07-01 false Audit authority. 50.60 Section 50.60... Audit and Investigative Procedures § 50.60 Audit authority. The Secretary of the Treasury, or an... pursuant to subpart H of this part, for the purpose of investigation, confirmation, audit and examination....

  18. 42 CFR 457.236 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Audits. 457.236 Section 457.236 Public Health...-Reviews and Audits; Withholding for Failure to Comply; Deferral and Disallowance of Claims; Reduction of Federal Medical Payments § 457.236 Audits. The CHIP agency must assure appropriate audit of records...

  19. 24 CFR 236.901 - Audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... accordance with HUD audit requirements at 24 CFR part 44. ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Audit. 236.901 Section 236.901... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or...

  20. 20 CFR 655.24 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 655.24 Section 655.24 Employees...) § 655.24 Audits. (a) Discretion. OFLC will conduct audits of H-2B temporary labor certification applications. The applications selected for audit will be chosen within the sole discretion of OFLC. (b)...

  1. 30 CFR 208.15 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Audits. 208.15 Section 208.15 Mineral Resources... OIL General Provisions § 208.15 Audits. Audits of the accounts and books of lessees, operators, payors... directed by MMS. Such audits will be for the purpose of determining compliance with applicable...

  2. 17 CFR 405.3 - Notification provisions for certain registered government securities brokers and dealers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... REPORTS AND AUDIT § 405.3 Notification provisions for certain registered government securities brokers and..., relating to reports and audit, mean § 405.2(a) of this chapter. (5) Section 240.17a-11(c), for the purposes...) References to § 240.17a-5, relating to reports and audit, mean § 405.2(b) of this chapter. (5) References...

  3. AUDIT OF BLOOD REQUISITION.

    PubMed

    Deb, P; Swarup, D; Singh, M M

    2001-01-01

    A total of 2793 requisition forms received by the blood banks of a Service zonal hospital, between June 1995 and December 1999, were analysed. 1697 (60.71%) forms were demand for single unit blood. Blood was collected against only 1099 forms (39.34%) out of which 713 (64.88%) were single unit issue. Urgency of requirement and blood group of patients was omitted in 56% cases. 104 forms were received without mention of the indications for transfusion. History of previous transfusion and pregnancy/HDN were omitted in 25.1% and 37.38% cases respectively. At an average 14.61% of the total collection was discarded. Of the 292 units discarded, 242 units were due to non utilisation. A transfusion committee should be established in all hospitals with a licensed blood bank. It should constitute definite objectives and conduct regular audits (prospective audit, concurrent review or retrospective review), in order to achieve utmost efficiency and numerous benefits, in terms of workload, cost, errors, risks of transfusion and ultimately increased customer satisfaction. It should strive to abolish single unit and inappropriate transfusion, and advocate autologous transfusion. PMID:27365575

  4. [Medical audit: a modern undervalued management tool].

    PubMed

    Osorio, Guido; Sayes, Nilda; Fernández, Lautaro; Araya, Ester; Poblete, Dennis

    2002-02-01

    Medical audit is defined as the critical and periodical assessment of the quality of medical care, through the revision on medical records and hospital statistics. This review defines the work of the medical auditor and shows the fields of action of medical audit, emphasizing its importance and usefulness as a management tool. The authors propose that every hospital should create an audit system, should provide the necessary tools to carry out medical audits and should form an audit committee. PMID:11974537

  5. A Guide to Energy Audits

    SciTech Connect

    Baechler, Michael C.

    2011-09-01

    Energy audits are a powerful tool for uncovering operational and equipment improvements that will save energy, reduce energy costs, and lead to higher performance. Energy audits can be done as a stand-alone effort or as part of a larger analysis across a group of facilities, or across an owner's portfolio. The purpose of an energy audit (sometimes called an 'energy assessment' or 'energy study') is to determine where, when, why and how energy is used in a facility, and to identify opportunities to improve efficiency. Energy auditing services are offered by energy services companies (ESCOs), energy consultants and engineering firms. The energy auditor leads the audit process but works closely with building owners, staff and other key participants throughout to ensure accuracy of data collection and appropriateness of energy efficiency recommendation. The audit typically begins with a review of historical and current utility data and benchmarking of your building's energy use against similar buildings. This sets the stage for an onsite inspection of the physical building. The main outcome of an energy audit is a list of recommended energy efficiency measures (EEMs), their associated energy savings potential, and an assessment of whether EEM installation costs are a good financial investment.

  6. Obstetric audit: the Bradford way

    PubMed Central

    Lomas, Karen; Jaworskyj, Suzanne; Thomson, Heidi

    2014-01-01

    Ultrasound is widely used as a screening tool in obstetrics with the aim of reducing maternal and foetal morbidity. However, to be effective it is recommended that scanning services follow standard protocols based on national guidelines and that scanning practice is audited to ensure consistency. Bradford has a multi-ethnic population with one of the highest rates of birth defects in the UK and it requires an effective foetal anomaly screening service. We implemented a rolling programme of audits of dating scans, foetal anomaly scans and growth scans carried out by sonographers in Bradford. All three categories of scan were audited using measurable parameters based on national guidelines. Following feedback and re-training to address issues identified, re-audits of dating and foetal anomaly scans were carried out. In both cases, sonographers being re-audited had a marked improvement in their practice. Analysis of foetal abnormality detection rates showed that as a department, we were reaching the nationally agreed detection rates for the Fetal Anomaly Screening Programme auditable conditions. Audit has been shown to be a useful and essential process in achieving consistent scanning practices and high quality images and measurements.

  7. The audit checklist: Your key to audit success

    SciTech Connect

    Maday, J.H. Jr.

    1992-02-01

    As the old saying goes, ``If you have no objective, any road will take your there.`` So it is with the audit checklist. The checklist is the primary tool for providing order to Quality Assurance audit activities. With a well-planned and well-defined checklist, success is achievable. Without a checklist, the auditor has a disjointed, disorganized activity and no place to document his or her failed efforts. A number of formal quality programs which include audits as one of their program elements require the audit to be performed using a checklist or procedures to document what the auditor reviewed and what he or she found. It is the intent of this paper to provide the reader with the some insight as to the value of the checklist; the varieties of checklists that can be constructed; the pitfalls of improper application; and the success that can be achieved when the checklist has been properly researched, developed, and deployed.

  8. The audit checklist: Your key to audit success

    SciTech Connect

    Maday, J.H. Jr.

    1992-02-01

    As the old saying goes, If you have no objective, any road will take your there.'' So it is with the audit checklist. The checklist is the primary tool for providing order to Quality Assurance audit activities. With a well-planned and well-defined checklist, success is achievable. Without a checklist, the auditor has a disjointed, disorganized activity and no place to document his or her failed efforts. A number of formal quality programs which include audits as one of their program elements require the audit to be performed using a checklist or procedures to document what the auditor reviewed and what he or she found. It is the intent of this paper to provide the reader with the some insight as to the value of the checklist; the varieties of checklists that can be constructed; the pitfalls of improper application; and the success that can be achieved when the checklist has been properly researched, developed, and deployed.

  9. Governance Paradigms of Public Universities: An International Comparative Study

    ERIC Educational Resources Information Center

    Christopher, Joe

    2012-01-01

    This study aims to develop a conceptual model of the wider influencing forces impacting the governance paradigms of public universities. It draws on the multi-theoretical governance concept and seeks to identify these forces through the lens of chief audit executives using a qualitative research approach. The interview data supported by published…

  10. Why good accountants do bad audits.

    PubMed

    Bazerman, Max H; Loewenstein, George; Moore, Don A

    2002-11-01

    On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over." If only it were that easy. The authors don't think corruption is the main cause of bad audits. Rather, they claim, the problem is unconscious bias. Without knowing it, we all tend to discount facts that contradict the conclusions we want to reach, and we uncritically embrace evidence that supports our positions. Accountants might seem immune to such distortions because they work with seemingly hard numbers and clear-cut standards. But the corporate-auditing arena is particularly fertile ground for self-serving biases. Because of the often subjective nature of accounting and the close relationships between accounting firms and their corporate clients, even the most honest and meticulous of auditors can unintentionally massage the numbers in ways that mask a company's true financial status, thereby misleading investors, regulators, and even management. Solving this problem will require far more aggressive action than the U.S. government has taken thus far. What's needed are practices and regulations that recognize the existence of bias and moderate its effects. True auditor independence will entail fundamental changes to the way the accounting industry operates, including full divestiture of consulting and tax services, rotation of auditing firms, and fixed-term contracts that prohibit client companies from firing their auditors. Less tangibly, auditors must come to appreciate the profound impact of self-serving biases on their judgment. PMID:12422793

  11. Consider the OIG Work Plan in your 2012 internal audit schedules.

    PubMed

    Schaum, Kathleen D

    2011-12-01

    Wound care professionals should conduct monthly internal audits of their business processes. In addition to auditing, the coding, payment, and coverage issues that are considered issues by the Medicare contractor that processes your claims and the Medicare contractors that audit your claims and payments, be sure to include the OIG Work Plan topics that pertain to your wound care business. Remember, if atopic is important enough to make the OIG Work Plan, it should be important enough to make your 2012 internal audit plan. Because the Medicare Trust Fund is important to all US citizens, everyone has a responsibility to assist in combating fraud, waste, abuse, and mismanagement in HHS programs. Therefore, the OIG Hotline accepts tips from all sources. To provide a tip to the OIG Hotline, see Table 1 for contact information. PMID:22101479

  12. Audit Today, Revocation Tomorrow?

    PubMed

    Miserez, Kevin R

    2015-01-01

    Federal regulations grant the Centers for Medicare & Medicaid Services (CMS) the authority to revoke a healthcare provider's Medicare billing privileges for submitting claims for services that could not have been provided on the purported date of service, such as billing for deceased beneficiaries. A Final Rule became effective in 2015 extending the authority of CMS to revoke a provider's billing privileges if CMS determines that the provider has a pattern or practice of billing for services that do not meet Medicare requirements. Violations under the Final Rule include situations in which a provider regularly and repeatedly submits claims for medically unnecessary services. While historically a provider's noncompliance exposed the provider to overpayment refund demands resulting from CMS audit activity, this new revocation authority emphasizes an even greater need for providers to ensure their billing and documentation practices are in compliance with Medicare reimbursement requirements. PMID:26665474

  13. A survey on auditing, quality assurance systems and legal frameworks in five selected slaughterhouses in Bulawayo, south-western Zimbabwe.

    PubMed

    Masanganise, Kaurai E; Matope, Gift; Pfukenyi, Davies M

    2013-01-01

    The purpose of this study was to explore the audits, quality assurance (QA) programmes and legal frameworks used in selected abattoirs in Zimbabwe and slaughterhouse workers' perceptions on their effectiveness. Data on slaughterhouse workers was gathered through a self-completed questionnaire and additional information was obtained from slaughterhouse and government records. External auditing was conducted mainly by the Department of Veterinary Public Health with little contribution from third parties. Internal auditing was restricted to export abattoirs. The checklist used on auditing lacked objective assessment criteria and respondents cited several faults in the current audit system. Most respondents (> 50.0%) knew the purposes and benefits of audit and QA inspections. All export abattoirs had QA programmes such as hazard analysis critical control point and ISO 9001 (a standard used to certify businesses' quality management systems) but their implementation varied from minimal to nil. The main regulatory defect observed was lack of requirements for a QA programme. Audit and quality assurance communications to the selected abattoirs revealed a variety of non-compliances with most respondents revealing that corrective actions to audit (84.3%) and quality assurance (92.3%) shortfalls were not done. A high percentage of respondents indicated that training on quality (76.8%) and regulations (69.8%) was critical. Thus, it is imperative that these abattoirs develop a food safety management system comprising of QA programmes, a microbial assessment scheme, regulatory compliance, standard operating procedures, internal and external auditing and training of workers. PMID:24396908

  14. Software Assists in Extensive Environmental Auditing

    NASA Technical Reports Server (NTRS)

    Callac, Christopher; Matherne, Charlie

    2003-01-01

    The Base Environmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists of an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign mandatory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: it helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.

  15. Software Assists in Extensive Environmental Auditing

    NASA Technical Reports Server (NTRS)

    Callac, Christopher; Matherne, Charlie

    2002-01-01

    The Base Enivronmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists on an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign manditory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: It helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.

  16. Software Assists in Extensive Environmental Auditing

    NASA Technical Reports Server (NTRS)

    Callac, Christopher; Matherne, Charlie; Selinsky, T.

    2002-01-01

    The Base Environmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists of an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign mandatory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: it helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.

  17. Planning for and surviving a BCM audit.

    PubMed

    Freestone, Mandy; Lee, Michael

    2008-01-01

    Business continuity management (BCM) is moving progressively higher up the agendas of boardroom executives due to growing regulator, insurer and investor interest in risk management and BCM activity. With increasing pressure across all sectors, BCM has become an integral part of any effective corporate governance framework. Boardroom executives and senior management are thus now expected to provide an appropriate level of business continuity preparedness to better protect shareholder, investor and other stakeholder interests. The purpose of this paper is to build a link across the 'chasm' that separates the auditee from the auditor. The paper attempts to illuminate understanding about the process undertaken by an auditor when reviewing the BCM process. It details the steps the BCM auditor typically undertakes, and provides practical guidance as to the types of documentation and other supporting evidence required during the process. Additionally, the paper attempts to dispel commonly-held misconceptions about the BCM audit process. Executives, senior management and BCM practitioners will all benefit from the practical guidance offered in this paper, to assist in planning for and surviving a BCM audit. PMID:21339101

  18. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... without prior inspection by the Government. If the age of the supplies furnished under this contract is... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Acceptable Age of Supplies... Acceptable Age of Supplies. As prescribed in 511.404(a)(1), insert the following clause: Acceptable Age...

  19. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... without prior inspection by the Government. If the age of the supplies furnished under this contract is... 48 Federal Acquisition Regulations System 4 2014-10-01 2014-10-01 false Acceptable Age of Supplies... Acceptable Age of Supplies. As prescribed in 511.404(a)(1), insert the following clause: Acceptable Age...

  20. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... without prior inspection by the Government. If the age of the supplies furnished under this contract is... 48 Federal Acquisition Regulations System 4 2013-10-01 2013-10-01 false Acceptable Age of Supplies... Acceptable Age of Supplies. As prescribed in 511.404(a)(1), insert the following clause: Acceptable Age...

  1. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... without prior inspection by the Government. If the age of the supplies furnished under this contract is... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Acceptable Age of Supplies... Acceptable Age of Supplies. As prescribed in 511.404(a)(1), insert the following clause: Acceptable Age...

  2. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... without prior inspection by the Government. If the age of the supplies furnished under this contract is... 48 Federal Acquisition Regulations System 4 2012-10-01 2012-10-01 false Acceptable Age of Supplies... Acceptable Age of Supplies. As prescribed in 511.404(a)(1), insert the following clause: Acceptable Age...

  3. 28 CFR 35.171 - Acceptance of complaints.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 1 2011-07-01 2011-07-01 false Acceptance of complaints. 35.171 Section... STATE AND LOCAL GOVERNMENT SERVICES Compliance Procedures § 35.171 Acceptance of complaints. (a) Receipt... the receipt and acceptance of the complaint. (2) If the designated agency receives a complaint that...

  4. Are RCS energy audits valid

    SciTech Connect

    Hirst, E.; Goeltz, R.

    1984-07-01

    The major goal of the federal Residential Conservation Service (RCS) is to improve the energy efficiency of existing homes (US Department of Energy, 1982). Its main feature is an on-site home energy audit (Oak Ridge National Laboratory, 1983). Information collected during the audit is combined with engineering calculations to develop recommendations to the household on conservation practices and measures to reduce home energy use. A major premise of the RCS (and of other similar home energy audit programs) is that provision of accurate site-specific information concerning energy conservation potentials and their costs will motivate households to adopt at least some of the suggested actions. Unfortunately, little information is available concerning the accuracy of these energy audits or the energy savings actually achieved by households after adoption of practices and measures. Data collected during a recent evaluation of the Minnesota RCS program (Hirst et al., 1983) are sufficient to allow examination and analysis of actual energy savings and of the relationship between actual savings and audit predictions of savings. The program, operated by Northern States Power in the southern half of the state, is part of Minnesota's version of the federal Residential Conservation Service. NSP conducted almost 12,000 RCS audits between April 1981 (when the program began) and the end of 1982. The Minnesota effort is evaluated to estimate energy savings of the program and evaluate the cost-effectiveness of Residential Conservation Service.

  5. 42 CFR 137.167 - What cost principles must a Self-Governance Tribe follow when participating in self-governance...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false What cost principles must a Self-Governance Tribe follow when participating in self-governance under Title V? 137.167 Section 137.167 Public Health PUBLIC... HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.167...

  6. 42 CFR 137.167 - What cost principles must a Self-Governance Tribe follow when participating in self-governance...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false What cost principles must a Self-Governance Tribe follow when participating in self-governance under Title V? 137.167 Section 137.167 Public Health PUBLIC... HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.167...

  7. 42 CFR 137.167 - What cost principles must a Self-Governance Tribe follow when participating in self-governance...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false What cost principles must a Self-Governance Tribe follow when participating in self-governance under Title V? 137.167 Section 137.167 Public Health PUBLIC... HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.167...

  8. 42 CFR 137.167 - What cost principles must a Self-Governance Tribe follow when participating in self-governance...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false What cost principles must a Self-Governance Tribe follow when participating in self-governance under Title V? 137.167 Section 137.167 Public Health PUBLIC... HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.167...

  9. 42 CFR 137.167 - What cost principles must a Self-Governance Tribe follow when participating in self-governance...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false What cost principles must a Self-Governance Tribe follow when participating in self-governance under Title V? 137.167 Section 137.167 Public Health PUBLIC... HUMAN SERVICES TRIBAL SELF-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.167...

  10. Student Government.

    ERIC Educational Resources Information Center

    Morrow, Joyce

    Materials for running a student government program at the junior high school level are provided in three general sections. Section 1 is a description of student government operations. Topics covered include student government responsibilities and activities, student council meeting procedures, parliamentary rules, responsibilities of the…

  11. Acceptance Test Plan for ANSYS Software

    SciTech Connect

    CREA, B.A.

    2000-10-25

    This plan governs the acceptance testing of the ANSYS software (Full Mechanical Release 5.5) for use on Project Word Management Contract (PHMC) computer systems (either UNIX or Microsoft Windows/NT). There are two phases to the acceptance testing covered by this test plan: program execution in accordance with the guidance provided in installation manuals; and ensuring results of the execution are consistent with the expected physical behavior of the system being modeled.

  12. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  13. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  14. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  15. 2 CFR 200.503 - Relation to other audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Relation to other audit requirements. 200... PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Audit Requirements Audits § 200.503 Relation to other audit requirements. (a) An audit conducted in accordance with this part must be in lieu of any...

  16. 38 CFR 41.215 - Relation to other audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Relation to other audit... other audit requirements. (a) Audit under this part in lieu of other audits. An audit made in accordance with this part shall be in lieu of any financial audit required under individual Federal awards. To...

  17. 45 CFR 201.12 - Public assistance audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... representatives of the Audit Agency of the Department. Such audits are made to determine whether the State agency...) Reports of these audits are released by the Audit Agency simultaneously to program officials of the Department, and to the cognizant State officials. These audit reports relate the opinion of the Audit...

  18. 2 CFR 200.507 - Program-specific audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... MANAGEMENT AND BUDGET GUIDANCE Reserved UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Audit Requirements Audits § 200.507 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program-specific audit guide will be available to...

  19. 47 CFR 53.213 - Audit analysis and evaluation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... auditor shall submit a draft of the audit report to the Federal/State joint audit team. (1) The Federal/State joint audit team shall have 45 days to review the audit findings and audit workpapers, and offer... auditor. Exceptions of the Federal/State joint audit team to the finding and conclusions of...

  20. Environmental projects. Volume 3: Environmental compliance audit

    NASA Technical Reports Server (NTRS)

    1987-01-01

    The Goldstone Deep Space Communications Complex is part of NASA's Deep Space Network, one of the world's largest and most sensitive scientific telecommunications and radio navigation networks. Activities at Goldstone are carried out in support of six large parabolic dish antennas. In support of the national goal of the preservation of the environment and the protection of human health and safety, NASA, JPL and Goldstone have adopted a position that their operating installations shall maintain a high level of compliance with Federal, state, and local laws governing the management of hazardous substances, abestos, and underground storage tanks. A JPL version of a document prepared as an environmental audit of Goldstone operations is presented. Both general and specific items of noncompliance at Goldstone are identified and recommendations are provided for corrective actions.

  1. Successful implementation of a performance-related audit tool for sonographers

    PubMed Central

    Byass, OR

    2015-01-01

    A robust, sustainable audit programme for diagnostic ultrasound is hard to implement and establish. It requires time and resources to develop and to be relevant to clinical practice. There is a need for all ultrasound practitioners to undertake continuing professional development that underpins their roles and responsibilities within the workplace. A project group was established to evaluate how sonographers undertake Continuing Professional Development, with a view to understanding if implementing a performance-related audit process could support Continuing Professional Development. The group reviewed their clinical practice with an aim of developing a clinical governance and audit programme that could support both the needs of the service and sonographers alike. Our project has demonstrated that the implementation of this audit and case review process has positively contributed to our service and provided a more transparent and tangible account of sonographer performance.

  2. Low-Cost Audit Resource: Student Audits Are a Win-Win Proposition.

    ERIC Educational Resources Information Center

    Lightle, Susan S.; Timm, Teresa

    1997-01-01

    Discusses the use of undergraduate accounting students to assist the one-person internal audit department at Wright State University in Dayton, Ohio, in conducting a low-cost audit of the school. The audit, conducted as part of the accounting department's Auditing II course, helped students develop interviewing and documentation skills and…

  3. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... 34 Education 3 2012-07-01 2012-07-01 false Compliance audits and audited financial statements. 668... Standards for Participation in Title IV, HEA Programs § 668.23 Compliance audits and audited...

  4. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... 34 Education 3 2011-07-01 2011-07-01 false Compliance audits and audited financial statements. 668... Standards for Participation in Title IV, HEA Programs § 668.23 Compliance audits and audited...

  5. 34 CFR 668.23 - Compliance audits and audited financial statements.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... purpose financial statements. (3) Third-party servicers. Except as provided under this part or 34 CFR part... 34 Education 3 2013-07-01 2013-07-01 false Compliance audits and audited financial statements. 668... Standards for Participation in Title IV, HEA Programs § 668.23 Compliance audits and audited...

  6. Acceptable Knowledge Summary Report for Mixed TRU Waste Streams: SR-W026-221F-HET-A through D

    SciTech Connect

    Lunsford, G.F.

    2001-10-02

    This document, along with referenced supporting documents provides a defensible and auditable record of acceptable knowledge for the heterogeneous debris mixed transuranic waste streams generated in the FB-Line after January 25, 1990 and before March 20, 1997.

  7. Influences on Career Choice among Music Education Audition Candidates: A Pilot Study

    ERIC Educational Resources Information Center

    Rickels, David A.; Councill, Kimberly H.; Fredrickson, William E.; Hairston, Michelle J.; Porter, Ann M.; Schmidt, Margaret

    2010-01-01

    The purpose of this pilot study was to survey prospective undergraduate music education majors to learn what motivated them to aspire to a career in music education. Respondents were candidates auditioning, but not yet accepted, for music teacher preparation programs at four institutions (N = 228). Findings corroborate prior research that suggests…

  8. Your District Deserves an Audit Committee

    ERIC Educational Resources Information Center

    Schaupp, Frederick W.; Maust, Robert S.

    1974-01-01

    A school district audit committee has the capacity to unearth pertinent information about the operating efficiency and effectiveness of a school district, as well as providing a more professional audit. (Author/WM)

  9. 50 CFR 401.23 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...); ENDANGERED SPECIES COMMITTEE REGULATIONS SUBCHAPTER A ANADROMOUS FISHERIES CONSERVATION, DEVELOPMENT AND ENHANCEMENT § 401.23 Audits. The State is required to conduct an audit at least every two years in...

  10. Links between clinical audit and contracting systems.

    PubMed

    Lord, J; Littlejohns, P

    1995-01-01

    In 1989, a programme of clinical audit was introduced throughout the UK National Health Service (NHS), in an attempt to improve care through the application of quality methodology to clinical issues. However, the role of clinical audit in the new NHS "internal market" is unclear. Reviews evidence on the development of audit and concludes that it has operated largely in isolation, under professional control. Central policy is now advocating greater purchaser and provider management involvement in audit, enabling feedback from and to service provision and management decisions. Where there are constructive local relationships the opening up of audit should be beneficial, but these do not always exist. Discusses a range of models for the interaction of clinical audit with wider NHS management systems. Recommends a split system of professionally controlled background audit and collaborative shared audits to balance conflicting goals. PMID:10143993

  11. 20 CFR 637.310 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TRAINING PARTNERSHIP ACT Additional Title V Administrative Standards and Procedures § 637.310 Audits. The Governor shall ensure that the State complies with the audit provisions at § 629.480 of this chapter....

  12. 11 CFR 9008.13 - Additional audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Convention Committees § 9008.13 Additional audits. In accordance with 11 CFR 104.16(c), the Commission, pursuant to 11 CFR 111.10, may upon affirmative vote of four members conduct an audit and...

  13. 11 CFR 9007.4 - Additional audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... FINANCING EXAMINATIONS AND AUDITS; REPAYMENTS § 9007.4 Additional audits. In accordance with 11 CFR 104.16(c), the Commission, pursuant to 11 CFR 111.10, may upon affirmative vote of four members conduct an...

  14. 11 CFR 9007.4 - Additional audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... FINANCING EXAMINATIONS AND AUDITS; REPAYMENTS § 9007.4 Additional audits. In accordance with 11 CFR 104.16(c), the Commission, pursuant to 11 CFR 111.10, may upon affirmative vote of four members conduct an...

  15. 11 CFR 9008.13 - Additional audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Convention Committees § 9008.13 Additional audits. In accordance with 11 CFR 104.16(c), the Commission, pursuant to 11 CFR 111.10, may upon affirmative vote of four members conduct an audit and...

  16. 11 CFR 9008.13 - Additional audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Convention Committees § 9008.13 Additional audits. In accordance with 11 CFR 104.16(c), the Commission, pursuant to 11 CFR 111.10, may upon affirmative vote of four members conduct an audit and...

  17. 28 CFR 901.4 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... to the provisions of part 901 and the FBI's CJIS Security Policy. (b) Authorized agencies shall cause... specified by the Compact Council. (d) In addition to the audits as stated above, the FBI CJIS Audit...

  18. 28 CFR 901.4 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... to the provisions of part 901 and the FBI's CJIS Security Policy. (b) Authorized agencies shall cause... specified by the Compact Council. (d) In addition to the audits as stated above, the FBI CJIS Audit...

  19. 28 CFR 901.4 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... to the provisions of part 901 and the FBI's CJIS Security Policy. (b) Authorized agencies shall cause... specified by the Compact Council. (d) In addition to the audits as stated above, the FBI CJIS Audit...

  20. 28 CFR 901.4 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... to the provisions of part 901 and the FBI's CJIS Security Policy. (b) Authorized agencies shall cause... specified by the Compact Council. (d) In addition to the audits as stated above, the FBI CJIS Audit...