Science.gov

Sample records for accepted government auditing

  1. 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)

  2. 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)

  3. 75 FR 57274 - Financial Management and Assurance; Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-20

    ... GAGAS to reflect major developments in the accountability and audit profession and emphasize specific considerations applicable to the government environment. In addition, this proposed revision modernizes GAGAS, with updates to reflect major developments in the accountability and audit environment, including...

  4. 78 FR 75920 - Advisory Council on Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-13

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards AGENCY: U.S. Government Accountability Office..., Director, Financial Management and Assurance, U.S. Government Accountability Office. BILLING CODE 1610-02-M...

  5. 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...

  6. 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?...

  7. 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?...

  8. 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?...

  9. 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?...

  10. 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?...

  11. 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:

  12. 78 FR 20318 - Public Meeting of the Advisory Council on Government Auditing Standards

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-04

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Public Meeting of the Advisory Council on Government Auditing Standards AGENCY: Government Accountability Office. ACTION: Notice of Meeting (teleconference). SUMMARY: This notice informs the public...

  13. 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)

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

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... Circular No. A-128 April 12, 1985 To the Heads of Executive Departments and Establishments. Subject: Audits of State and Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act... requirements. 2. Supersession. The Circular supersedes Attachment P, “Audit Requirements,” of Circular...

  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

    ... Circular No. A-128 April 12, 1985 To the Heads of Executive Departments and Establishments. Subject: Audits of State and Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act... requirements. 2. Supersession. The Circular supersedes Attachment P, “Audit Requirements,” of Circular...

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

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... Circular No. A-128 April 12, 1985 To the Heads of Executive Departments and Establishments. Subject: Audits of State and Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act... requirements. 2. Supersession. The Circular supersedes Attachment P, “Audit Requirements,” of Circular...

  17. 43 CFR 12.66 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Agreements to State and Local Governments Post-Award Requirements § 12.66 Non-Federal audit. (a) Basic rule... Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or...

  18. 41 CFR 105-71.126 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... GOVERNMENTS 71.12-Post-Award Requirements/Financial Administration § 105-71.126 Non-Federal audit. (a) Basic... Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing standards covering financial audits. (b) Subgrantees....

  19. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a) Basic... Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing standards covering financial audits. (b) Subgrantees....

  20. 29 CFR 97.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 97.26 Non-Federal audit. (a) Basic... Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing standards covering financial audits. (b) Subgrantees....

  1. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule... Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or...

  2. 24 CFR 85.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TRIBAL GOVERNMENTS Post-Award Requirements Financial Administration § 85.26 Non-Federal audit. (a) Basic... Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing standards covering financial audits. (b) Subgrantees....

  3. 36 CFR 1207.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.26 Non-Federal audit. (a) Basic rule... Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or...

  4. 43 CFR 12.66 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Agreements to State and Local Governments Post-Award Requirements § 12.66 Non-Federal audit. (a) Basic rule... Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or...

  5. 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…

  6. 75 FR 14161 - Advisory Council on Government Auditing Standards; Notice of Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-24

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards; Notice of Meeting The Advisory Council on... Briefing Room (7C13) of the Government Accountability Office Building, 441 G Street, NW., Washington,...

  7. 76 FR 19774 - Advisory Council on Government Auditing Standards; Notice of Meeting

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-08

    ... From the Federal Register Online via the Government Publishing Office GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on Government Auditing Standards; Notice of Meeting The Advisory Council on... Briefing Room (7C13) of the Government Accountability Office building, 441 G Street, NW., Washington,...

  8. 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...

  9. 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? 150.450 Section 150.450 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements §...

  10. 12 CFR 550.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true 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...

  11. 12 CFR 550.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 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...

  13. 12 CFR 550.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true 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...

  14. 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? 150.450 Section 150.450 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements §...

  15. 12 CFR 150.450 - What standards govern the conduct of the audit?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false What standards govern the conduct of the audit? 150.450 Section 150.450 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY FIDUCIARY POWERS OF FEDERAL SAVINGS ASSOCIATIONS Exercising Fiduciary Powers Audit Requirements §...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS... Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or...

  2. 49 CFR 18.26 - Non-Federal audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 18.26..., “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing standards covering...

  3. 20 CFR 437.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 437... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits must be made by an independent auditor in accordance with generally accepted government auditing...

  4. 10 CFR 600.226 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Requirements for Grants and Cooperative Agreements to State and Local Governments Post-Award Requirements § 600... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  5. 28 CFR 66.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  6. 22 CFR 135.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 135... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  7. 22 CFR 135.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 135... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  8. 15 CFR 24.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  9. 10 CFR 600.226 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Requirements for Grants and Cooperative Agreements to State and Local Governments Post-Award Requirements § 600... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  10. 32 CFR 33.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS... Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments... generally accepted government auditing standards covering financial audits. (b) Subgrantees. State or...

  11. 15 CFR 24.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  12. 45 CFR 602.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  13. 28 CFR 66.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government auditing...

  14. 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

  15. 24 CFR 200.11 - Audit requirements for State and local governments as mortgagees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 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...

  16. 48 CFR 1352.271-83 - Government review, comment, acceptance and approval.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....271-83 Government review, comment, acceptance and approval. As prescribed in 48 CFR 1371.114, insert..., acceptance or approval by the Government as required under this contract and applicable specifications shall..., acceptance and approval. 1352.271-83 Section 1352.271-83 Federal Acquisition Regulations System DEPARTMENT...

  17. 48 CFR 1371.114 - Government review, comment, acceptance, and approval.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., acceptance, and approval. 1371.114 Section 1371.114 Federal Acquisition Regulations System DEPARTMENT OF... Provisions and Clauses 1371.114 Government review, comment, acceptance, and approval. Insert clause 1352.271-83, Government Review, Comment, Acceptance and Approval, in all solicitations and contracts for...

  18. 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... of State, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted Government auditing standards covering...

  19. Audit of patient acceptance of nasal surgery as a day case procedure.

    PubMed

    Tierney, P A; Samuel, D; Patel, K S; Thomas, D M

    1996-01-01

    A greater emphasis on day case surgery within the health service is seen as a method of improving efficiency and reducing expenditure. We interviewed 90 consecutive patients undergoing nasal surgery who had been preoperatively assessed as being fit for day case surgery. They were randomised into three groups regarding the duration of postoperative nasal packing. All patients stayed overnight following surgery and were interviewed prior to discharge. Some 52% of the overall sample would be happy to have nasal surgery performed as a day case. If the nasal pack was removed after two hours, this figure rose to 67%. This difference in patient acceptance did not attain statistical significance overall, but there was a significant difference in those undergoing submucosal resection. There was no difference in the age, sex distribution or type of surgery performed between each group. The audit commission quotes patient satisfaction with day case surgery at 80%. Nasal surgery was not examined in their report, but was included as one of a set of procedures suitable for consideration. Although day case nasal surgery may be safe, further research regarding patient acceptance is required.

  20. 14 CFR 1273.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial... revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government...

  1. 14 CFR 1273.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial... revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted government...

  2. 32 CFR 1806.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 6 2012-07-01 2012-07-01 false Procedures governing acceptance of service of process. 1806.3 Section 1806.3 National Defense Other Regulations Relating to National Defense NATIONAL COUNTERINTELLIGENCE CENTER PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1806.3 Procedures...

  3. 32 CFR 1806.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 6 2011-07-01 2011-07-01 false Procedures governing acceptance of service of process. 1806.3 Section 1806.3 National Defense Other Regulations Relating to National Defense NATIONAL COUNTERINTELLIGENCE CENTER PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1806.3 Procedures...

  4. 32 CFR 1806.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 6 2013-07-01 2013-07-01 false Procedures governing acceptance of service of process. 1806.3 Section 1806.3 National Defense Other Regulations Relating to National Defense NATIONAL COUNTERINTELLIGENCE CENTER PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1806.3 Procedures...

  5. 32 CFR 1806.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 6 2014-07-01 2014-07-01 false Procedures governing acceptance of service of process. 1806.3 Section 1806.3 National Defense Other Regulations Relating to National Defense NATIONAL COUNTERINTELLIGENCE CENTER PROCEDURES GOVERNING ACCEPTANCE OF SERVICE OF PROCESS § 1806.3 Procedures...

  6. Higher Education Cost Containment. Performance Audit, November 1995. Report of the State Auditor.

    ERIC Educational Resources Information Center

    Colorado State Office of State Auditor, Denver.

    Between June and September 1995, this performance audit examined Colorado higher education cost containment in debt refinancing and improvements to student loan processes according to generally accepted government auditing standards. With respect to debt refinancing, the audit concluded that in general, governing boards and institutions were…

  7. 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

    ... From the Federal Register Online via the Government Publishing Office OFFICE OF MANAGEMENT AND 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...

  8. 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

    ... From the Federal Register Online via the Government Publishing Office OFFICE OF MANAGEMENT AND 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE, LOCAL, AND TRIBAL GOVERNMENTS Post-Award Requirements...) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted...

  15. 45 CFR 92.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE, LOCAL, AND TRIBAL GOVERNMENTS Post-Award Requirements...) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor in accordance with generally accepted...

  16. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  17. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  18. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  19. 32 CFR 1904.3 - Procedures governing acceptance of service of process.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  20. 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...

  1. 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...

  2. 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...

  3. 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…

  4. 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.

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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…

  11. 24 CFR 200.11 - Audit requirements for State and local governments as mortgagees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... set forth in 24 CFR part 44, Non-Federal Governmental Audit Requirements, apply to State and local... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Audit requirements for State and... Facility Mortgage Insurance Programs; and Continuing Eligibility Requirements for Existing...

  12. Sociocognitive self-regulatory mechanisms governing judgments of the acceptability and likelihood of sport cheating.

    PubMed

    d'Arripe-Longueville, Fabienne; Corrion, Karine; Scoffier, Stéphanie; Roussel, Peggy; Chalabaev, Aïna

    2010-10-01

    This study extends previous psychosocial literature (Bandura et al., 2001, 2003) by examining a structural model of the self-regulatory mechanisms governing the acceptability and likelihood of cheating in a sport context. Male and female adolescents (N = 804), aged 15-20 years, took part in this study. Negative affective self-regulatory efficacy influenced the acceptability and likelihood of cheating through the mediating role of moral disengagement, in females and males. Affective efficacy positively influenced prosocial behavior through moral disengagement or through resistive self-regulatory efficacy and social efficacy, in both groups. The direct effects of affective efficacy on beliefs about cheating were only evident in females. These results extend the findings of Bandura et al. (2001, 2003) to the sport context and suggest that affective and resistive self-regulatory efficacy operate in concert in governing adolescents' moral disengagement and transgressive behaviors in sport.

  13. 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

  14. 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.

  15. 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

  16. 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.

  17. 38 CFR 41.220 - Frequency of audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.220 Frequency of audits... audit. (b) Any non-profit organization that had biennial audits for all biennial periods ending...

  18. 42 CFR 137.285 - Are Self-Governance Tribes required to accept Federal environmental responsibilities to enter...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Federal environmental responsibilities to enter into a construction project agreement? 137.285 Section 137...-Governance Tribes required to accept Federal environmental responsibilities to enter into a construction project agreement? Yes, under section 509 of the Act , Self-Governance Tribes must assume all...

  19. 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

    ... Federal environmental responsibilities to enter into a construction project agreement? 137.285 Section 137...-Governance Tribes required to accept Federal environmental responsibilities to enter into a construction project agreement? Yes, under section 509 of the Act , Self-Governance Tribes must assume all...

  20. 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…

  1. Clinical governance network for clinical audit to improve quality in epithelial ovarian cancer management

    PubMed Central

    2013-01-01

    Background Epithelial ovarian cancer (EOC) is the most lethal gynecological cancer. Several hospitals throughout the region provide primary treatment for these patients and it is well know that treatment quality is correlated to the hospital that delivers. The aim of this study was to investigate the management and treatment of EOC in a Region of the North Italy (Emilia-Romagna, Italy). Methods A multidisciplinary group made up of 11 physicians and 3 biostatisticians was formed in 2009 to perform clinical audits in order to identify quality indicators and to develop Region-wide workup in accordance with the principles of evidence-based medicine (EBM). The rationale was that, by setting up an oncogynecology network so as to achieve the best clinical practice, critical points would decrease or even be eliminated. Analysis of cases was based on the review of the medical records. Results 614 EOC patients treated between 2007 and 2008 were identified. We found only 2 high-volume hospitals (≥ 21 patients/year), 3 medium-volume hospitals (11–20 operated patients/year), and 7 low-volume hospitals (≤ 10 operated patients /year). Only 222 patients (76.3%) had a histological diagnosis, FIGO surgical staging was reported only in 206 patients (70.9%) but not all standard surgical procedures were always performed, residual disease were not reported in all patients. No standard number of neoadjuvant chemotherapy cycles was observed. Conclusions The differences in terms of treatments provided led the multidisciplinary group to identify reference centers, to promote centralization, to ensure uniform and adequate treatment to patients treated in regional centers and to promote a new audit involving all regional hospitals to a complete review of the all the EOC patients. PMID:23547941

  2. An audit of paediatric audits.

    PubMed

    John, C M; Mathew, D E; Gnanalingham, M G

    2004-12-01

    An audit of audits at a children's hospital over a six year period showed that 27.8% fulfilled the criteria for a full audit and 22.2% were re-audited. It is recommended that newcomers to audit are given training on audit methodology and that all audit departments should audit their audits annually.

  3. 29 CFR 99.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $300,000 or more in a.... Guidance on determining Federal awards expended is provided in § 99.205. (b) Single audit....

  4. 29 CFR 99.510 - Audit findings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 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. 38 CFR 41.200 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.200 Audit requirements. (a) Audit required. Non-Federal entities that expend $500,000 or more in a year in Federal awards shall have... part. Guidance on determining Federal awards expended is provided in § 41.205. (b) Single audit....

  6. 7 CFR 3052.200 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 15 2011-01-01 2011-01-01 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...

  7. 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…

  8. 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 purpose? Any Federal agency receiving an offer of a conditional gift of real property for a...

  9. 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

  10. 48 CFR 1303.101-2 - Solicitation and acceptance of gratuities by government personnel.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Solicitation and... Regulations System DEPARTMENT OF COMMERCE GENERAL IMPROPER BUSINESS PRACTICES AND PERSONAL CONFLICTS OF... obtain legal advice regarding the solicitation and acceptance of gratuities, contact the Office of...

  11. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal audit...; Executive Order 11541; and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  12. 44 CFR 13.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.26 Non-Federal audit...; Executive Order 11541; and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  13. 45 CFR 2541.260 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  14. 45 CFR 2541.260 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... GOVERNMENTS Post-Award Requirements § 2541.260 Non-Federal audit. (a) Basic rule. Grantees and subgrantees are...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  15. 38 CFR 41.235 - Program-specific audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Program-specific audits... (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a program-specific audit...

  16. 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

  17. 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.

  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. 7 CFR 550.24 - Non-Federal audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and...

  20. 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...

  1. 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...

  2. 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...

  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 Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit...

  4. 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 Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL OFFICER, DEPARTMENT OF AGRICULTURE AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 3052.510 Audit findings. (a) Audit...

  5. 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...

  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. 28 CFR 33.51 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 28 Judicial Administration 1 2011-07-01 2011-07-01 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...

  8. 15 CFR 295.10 - Special reporting and auditing requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...) mandate for program evaluation. The audit standards to be applied to ATP awards are the “Government... standards) and the ATP program-specified audit guidelines. The ATP program-specific audit guidelines...

  9. 15 CFR 295.10 - Special reporting and auditing requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...) mandate for program evaluation. The audit standards to be applied to ATP awards are the “Government... standards) and the ATP program-specified audit guidelines. The ATP program-specific audit guidelines...

  10. 29 CFR 99.220 - Frequency of audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 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... for the biennial period under audit. (b) Any non-profit organization that had biennial audits for...

  11. 29 CFR 99.235 - Program-specific audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Program-specific audits. 99.235 Section 99.235 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.235 Program-specific audits. (a) Program-specific audit guide available. In many cases, a...

  12. 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 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.215 Relation to other audit requirements. (a) Audit under this part in lieu of other...

  13. 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)...

  14. 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)...

  15. 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)...

  16. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  17. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  18. 29 CFR 1470.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  19. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  20. 13 CFR 143.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  1. 40 CFR 31.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  2. 38 CFR 43.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award...-7507) and revised OMB Circular A-133, “Audits of States, Local Governments, and Non-Profit... government auditing standards covering financial audits. (b) Subgrantees. State or local governments,...

  3. 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

  4. 43 CFR 3190.2-3 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false Audit. 3190.2-3 Section 3190.2-3 Public... and Gas Inspections: General § 3190.2-3 Audit. In maintaining financial records relating to the funds... tribes and contractors shall comply with generally accepted accounting principles and audit...

  5. 12 CFR 621.4 - Audit by qualified public accountant.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Section 621.4 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM ACCOUNTING AND REPORTING... cases, the specific provisions of generally accepted accounting principles and generally accepted... provisions of generally accepted accounting principles and generally accepted auditing standards upon...

  6. 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... AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 3016.26 Non-Federal audit. (a..., Local Governments, and Non-Profit Organizations.” The audits shall be made by an independent auditor...

  7. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...) providing goods and services to State and local governments are not required to have a single audit... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 80.26..., “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall be made by...

  8. 38 CFR 41.510 - Audit findings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit findings. 41.510 Section 41.510 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.510 Audit findings....

  9. 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 reporting. The auditor's report(s) may be in the form of either combined or separate reports and may...

  10. 29 CFR 99.230 - Audit costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 99.230 Audit... principles circulars, the Federal Acquisition Regulation (FAR)(48 CFR parts 30 and 31), or other applicable cost principles or regulations. (b) Unallowable costs. A non-Federal entity shall not charge...

  11. 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 Section 41.505 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.505 Audit reporting....

  12. 7 CFR 1739.20 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... accordance with 7 CFR part 1773, “Policy on Audits of the Agency's Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE BROADBAND GRANT PROGRAM Community Connect Grant Program § 1739.20 Audit requirements. A...

  13. 7 CFR 1739.20 - Audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... accordance with 7 CFR part 1773, “Policy on Audits of the Agency's Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE BROADBAND GRANT PROGRAM Community Connect Grant Program § 1739.20 Audit requirements. A...

  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... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE BROADBAND GRANT PROGRAM Community Connect Grant Program § 1739.20 Audit requirements. A...

  15. 7 CFR 1739.20 - Audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... accordance with 7 CFR part 1773, “Policy on Audits of the Agency's Borrowers.” (b) If the recipient is a... accordance with 7 CFR part 3052, “Audits of States, Local Governments, and Non-Profit Organizations.” ... AGRICULTURE BROADBAND GRANT PROGRAM Community Connect Grant Program § 1739.20 Audit requirements. A...

  16. 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)...

  17. Getting Ready for an Audit.

    ERIC Educational Resources Information Center

    Jacobsen, Julia

    1979-01-01

    The increasing intrusion of the federal government in institutional affairs and accountability make audits of higher education institutions inevitable. Some suggestions on how to be prepared for an audit are provided. Suggestions include familiarization with regulations, current indirect cost rate, and current rate for benefits negotiated with…

  18. Auditing Checklist for Self-Regulation.

    ERIC Educational Resources Information Center

    Curran, Mark E.

    1993-01-01

    Provides an outline by which corporations can develop internal auditing programs to comply with government standards. Points discussed include roles and responsibilities; instructional design; and supporting documents. (MDH)

  19. 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.

  20. 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

  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. 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…

  3. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false Non-Federal audit. 1403.26 Section 1403.26 Food... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall...

  4. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 9 2011-04-01 2011-04-01 false Non-Federal audit. 1403.26 Section 1403.26 Food... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall...

  5. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 9 2013-04-01 2013-04-01 false Non-Federal audit. 1403.26 Section 1403.26 Food... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall...

  6. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 9 2014-04-01 2014-04-01 false Non-Federal audit. 1403.26 Section 1403.26 Food... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall...

  7. 21 CFR 1403.26 - Non-Federal audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 21 Food and Drugs 9 2012-04-01 2012-04-01 false Non-Federal audit. 1403.26 Section 1403.26 Food... COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 1403... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” The audits shall...

  8. 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

  9. 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.

  10. 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

  11. Can virtual streetscape audits reliably replace physical streetscape audits?

    PubMed

    Badland, Hannah M; Opit, Simon; Witten, Karen; Kearns, Robin A; Mavoa, Suzanne

    2010-12-01

    There is increasing recognition that the neighborhood-built environment influences health outcomes, such as physical activity behaviors, and technological advancements now provide opportunities to examine the neighborhood streetscape remotely. Accordingly, the aims of this methodological study are to: (1) compare the efficiencies of physically and virtually conducting a streetscape audit within the neighborhood context, and (2) assess the level of agreement between the physical (criterion) and virtual (test) audits. Built environment attributes associated with walking and cycling were audited using the New Zealand Systematic Pedestrian and Cycling Environment Scan (NZ-SPACES) in 48 street segments drawn from four neighborhoods in Auckland, New Zealand. Audits were conducted physically (on-site) and remotely (using Google Street View) in January and February 2010. Time taken to complete the audits, travel mileage, and Internet bandwidth used were also measured. It was quicker to conduct the virtual audits when compared with the physical audits (χ = 115.3 min (virtual), χ = 148.5 min (physical)). In the majority of cases, the physical and virtual audits were within the acceptable levels of agreement (ICC ≥  0.70) for the variables being assessed. The methodological implication of this study is that Google Street View is a potentially valuable data source for measuring the contextual features of neighborhood streets that likely impact on health outcomes. Overall, Google Street View provided a resource-efficient and reliable alternative to physically auditing the attributes of neighborhood streetscapes associated with walking and cycling. Supplementary data derived from other sources (e.g., Geographical Information Systems) could be used to assess the less reliable streetscape variables.

  12. 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...

  13. 29 CFR 99.315 - Audit findings follow-up.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit findings follow-up. 99.315 Section 99.315 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 99.315 Audit findings follow-up. (a) General. The auditee is responsible for follow-up and...

  14. 38 CFR 41.235 - Program-specific audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Program-specific audits. 41.235 Section 41.235 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.235...

  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. 29 CFR 99.515 - Audit working papers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Audit working papers. 99.515 Section 99.515 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.515 Audit working papers. (a) Retention of working papers. The auditor shall retain working papers...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108... 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.”...

  3. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108... 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.”...

  4. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108... 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.”...

  5. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108... 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.”...

  6. 7 CFR 1703.108 - Audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... AGRICULTURE RURAL DEVELOPMENT Distance Learning and Telemedicine Loan and Grant Program-General § 1703.108... 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.”...

  7. 30 CFR 1220.033 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... nonoperators who may elect to supply and auditor for their own audit purposes. The lessee's office where the... office is contemplated by the government auditor, such a field trip may be mentioned. If DOI expresses a..., whichever comes later, the books shall be closed for audit adjustment purposes, except upon a showing...

  8. 30 CFR 1220.033 - Audits.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... nonoperators who may elect to supply and auditor for their own audit purposes. The lessee's office where the... office is contemplated by the government auditor, such a field trip may be mentioned. If DOI expresses a..., whichever comes later, the books shall be closed for audit adjustment purposes, except upon a showing...

  9. 38 CFR 41.230 - Audit costs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Audits § 41.230 Audit costs. (a) Allowable..., the Federal Acquisition Regulation (FAR) (48 CFR parts 30 and 31), or other applicable cost principles or regulations. (b) Unallowable costs. A non-Federal entity shall not charge the following to...

  10. 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)…

  11. 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…

  12. 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;…

  13. 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

  14. 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

  15. 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.

  16. 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…

  17. 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 system. 1245.511 Section 1245.511 Federal Acquisition Regulations System DEPARTMENT OF TRANSPORTATION CONTRACT MANAGEMENT GOVERNMENT PROPERTY Management of Government Property in the Possession of Contractors 1245.511 Audit of property control...

  18. 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.

  19. 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 §...

  20. 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 §...

  1. 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.

  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. Financial audit

    SciTech Connect

    Not Available

    1992-01-01

    The Trans-Alaska Pipeline Liability Fund, a nonprofit corporate entity created in 1973, pays claims for damages, including cleanup costs, arising from oil discharges from vessel transporting Trans-Alaska Pipeline System oil loaded at Alaskan terminals to ports under U.S. jurisdiction. This paper presents the results of GAO's view of the independent certified public accountants' audit of the Fund's financial statements as of December 31, 1990. GAO also assesses progress toward disposing of the Fund's balances and terminating the Fund.

  4. Policing Governance.

    ERIC Educational Resources Information Center

    Schuster, Jack H.

    1991-01-01

    The American Association of University Professors' (AAUP) new policy authorizing sanctions against colleges when investigation discloses serious departures from accepted governance norms is examined. Issues discussed include the existence and general relevance of governance norms, evidence of violation of those standards, and the AAUP's right to…

  5. 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.

  6. 47 CFR 3.49 - Agreement to be audited.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Agreement to be audited. 3.49 Section 3.49 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING... be audited. Accounting authorities accept their certifications on condition that they are subject...

  7. 47 CFR 3.49 - Agreement to be audited.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 1 2014-10-01 2014-10-01 false Agreement to be audited. 3.49 Section 3.49 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING... be audited. Accounting authorities accept their certifications on condition that they are subject...

  8. 47 CFR 3.49 - Agreement to be audited.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 1 2012-10-01 2012-10-01 false Agreement to be audited. 3.49 Section 3.49 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING... be audited. Accounting authorities accept their certifications on condition that they are subject...

  9. 47 CFR 3.49 - Agreement to be audited.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 1 2013-10-01 2013-10-01 false Agreement to be audited. 3.49 Section 3.49 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING... be audited. Accounting authorities accept their certifications on condition that they are subject...

  10. 47 CFR 3.49 - Agreement to be audited.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL AUTHORIZATION AND ADMINISTRATION OF ACCOUNTING... be audited. Accounting authorities accept their certifications on condition that they are subject to... findings is grounds for forfeiture or suspension or cancellation of authority to act as an...

  11. 29 CFR 99.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Scope of audit. 99.500 Section 99.500 Labor Office of the Secretary of Labor AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 99.500 Scope..., agency, and other organizational unit, which shall be considered to be a non-Federal entity....

  12. 38 CFR 41.315 - Audit findings follow-up.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Audit findings follow-up. 41.315 Section 41.315 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) AUDITS OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.315...

  13. 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)...

  14. 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...

  15. 11 CFR 9007.1 - Audits.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 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),...

  16. 11 CFR 9007.1 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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),...

  17. 11 CFR 9007.1 - Audits.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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),...

  18. 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),...

  19. 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…

  20. 38 CFR 41.500 - Scope of audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditors § 41.500 Scope of audit. (a... organizational unit, which shall be considered to be a non-Federal entity. The financial statements and...

  1. 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

  2. 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.

  3. 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.…

  4. 48 CFR 642.271 - Government Technical Monitor (GTM).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Contract Administration Services 642.271 Government..., or because of special skills or knowledge necessary for monitoring the contractor's work....

  5. National stroke audit: a tool for change?

    PubMed Central

    Rudd, A; Lowe, D; Irwin, P; Rutledge, Z; Pearson, M

    2001-01-01

    Objectives—To describe the standards of care for stroke patients in England, Wales and Northern Ireland and to determine the power of national audit, coupled with an active dissemination strategy to effect change. Design—A national audit of organisational structure and retrospective case note audit, repeated within 18 months. Separate postal questionnaires were used to identify the types of change made between the first and second round and to compare the representativeness of the samples. Setting—157 trusts (64% of eligible trusts in England, Wales, and Northern Ireland) participated in both rounds. Participants—5589 consecutive patients admitted with stroke between 1 January 1998 and 31 March 1998 (up to 40 per trust) and 5375 patients admitted between 1 August 1999 and 31 October 1999 (up to 40 per trust). Audit tool—Royal College of Physicians Intercollegiate Working Party stroke audit. Results—The proportion of patients managed on stroke units rose between the two audits from 19% to 26% with the proportion managed on general wards falling from 60% to 55% and those managed on general rehabilitation wards falling from 14% to 11%. Standards of assessment, rehabilitation, and discharge planning improved equally on stroke units and general wards, but in many aspects remained poor (41% formal cognitive assessment, 46% weighed once during admission, 67% physiotherapy assessment within 72 hours, 24% plan documented for mood disturbance, 36% carers' needs assessed separately). Conclusions—Nationally conducted audit linked to a comprehensive dissemination programme was effective in stimulating improvements in the quality of care for patients with stroke. More patients are being managed on stroke units and multidisciplinary care is becoming more widespread. There remain, however, many areas where standards of care are low, indicating a need for investment of skills and resources to achieve acceptable levels. Key Words: stroke; clinical audit PMID:11533421

  6. A multihospital medication allergy audit: a means to quality assurance.

    PubMed

    Hoffmann, R P; Ellerbrock, M C; Lovett, J E

    1982-04-01

    Seventeen community hospitals within the 16 division of the Sisters of Mercy Health Corporation cooperatively participated in a medication allergy audit program. Initial and follow-up audits were conducted at each hospital to determine whether allergy information for penicillin- or aspirin-sensitive patients was appropriately communicated to the pharmacist. A total of 483 patient records were reviewed during each audit which corresponded to 12% of each hospital's average patient census. In the initial audit, the overall acceptance rate for the combined hospitals was 62.3%. Following the first audit, each hospital undertook corrective follow-up measures in an attempt to improve its results. In the second audit, the overall acceptance rate improved significantly to 78.9%. It is concluded that this auditing process followed by corrective follow-up measures was an effective mechanism for improving the communication of patient allergy information and is a means to quality assurance. Future audits will be necessary to determine whether the beneficial effects produced will be sustained or improved. PMID:10254886

  7. 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.

  8. 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...

  9. 28 CFR 100.18 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 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...

  10. 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…

  11. 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...

  12. 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.

  13. 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...

  14. Obstetric audit in resource-poor settings: lessons from a multi-country project auditing 'near miss' obstetrical emergencies.

    PubMed

    Filippi, Veronique; Brugha, Ruairi; Browne, Edmund; Gohou, Valerie; Bacci, Alberta; De Brouwere, Vincent; Sahel, Amina; Goufodji, Sourou; Alihonou, Eusebe; Ronsmans, Carine

    2004-01-01

    This paper outlines the practical steps involved in setting up and running multi-professional, in-depth case reviews of 'near miss' obstetrical complications. It draws on lessons learned in 12 referral hospitals in Benin, Côte d'Ivoire, Ghana and Morocco. A range of feasibility indicators are presented which measured the implementation and frequency of audit activities, the quality of participation, adherence to the planned protocol for the near-miss audits, the quality of audit discussions and the sustainability of the project. Although the principles of the audit approach were well accepted and implemented everywhere, near-miss audits appeared most successful in first referral level hospitals. Contextual factors that determine the successful implementation of near-miss audit include staff finding adequate time for audit activities, financial incentives to groups rather than individuals, involvement of senior staff and hospital managers, the ease of communication in smaller units, the employment of social workers for the incorporation of women's views at audits, and the strength of external support provided by the research team. The poor quality of information recorded in case notes was recognized everywhere as a deficiency, but did not present a major obstacle to effective case reviews. Ownership and leadership within the hospital, more easily achieved in the first-level referral hospitals, were probably the most important determinants of successful implementation. Sustainability requires a commitment to audit from policy makers and managers at higher levels of the health system and some devolution of resources for implementing recommendations.

  15. 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

  16. 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…

  17. 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.

  18. Practical considerations for conducting effective billing audits.

    PubMed

    Bacon, Robert F

    2002-04-01

    Healthcare organizations need to ensure that they are in compliance with government regulations, especially with the increased vigilance by the HHS Office of Inspector General (OIG) in investigating fraud and abuse. After an OIG audit of claims submitted to Medicare by its teaching and resident physicians, the Clinical Practices of the University of Pennsylvania (CPUP), Philadelphia, Pennsylvania, entered into a settlement that included significant financial penalties and a five-year corporate integrity agreement. Lessons learned from the experience may be helpful to other providers in ensuring that their billing practices are in regulatory compliance. As a precautionary measure, providers can undertake their own audits, whether routine or focused. Audits can help providers uncover areas of potential abuse and take steps to correct the problems. PMID:11963596

  19. Practical considerations for conducting effective billing audits.

    PubMed

    Bacon, Robert F

    2002-04-01

    Healthcare organizations need to ensure that they are in compliance with government regulations, especially with the increased vigilance by the HHS Office of Inspector General (OIG) in investigating fraud and abuse. After an OIG audit of claims submitted to Medicare by its teaching and resident physicians, the Clinical Practices of the University of Pennsylvania (CPUP), Philadelphia, Pennsylvania, entered into a settlement that included significant financial penalties and a five-year corporate integrity agreement. Lessons learned from the experience may be helpful to other providers in ensuring that their billing practices are in regulatory compliance. As a precautionary measure, providers can undertake their own audits, whether routine or focused. Audits can help providers uncover areas of potential abuse and take steps to correct the problems.

  20. 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...

  1. 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…

  2. 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…

  3. 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)

  4. 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... governments. In addition, where appropriate, a sample of these contracts or an individual contract may be... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Contract closeout...

  5. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting Officers... governments. In addition, where appropriate, a sample of these contracts or an individual contract may be... 48 Federal Acquisition Regulations System 4 2013-10-01 2013-10-01 false Contract closeout...

  6. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting Officers... governments. In addition, where appropriate, a sample of these contracts or an individual contract may be... 48 Federal Acquisition Regulations System 4 2012-10-01 2012-10-01 false Contract closeout...

  7. 48 CFR 304.804-70 - Contract closeout audits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... ADMINISTRATIVE MATTERS Government Contract Files 304.804-70 Contract closeout audits. (a) Contracting Officers... governments. In addition, where appropriate, a sample of these contracts or an individual contract may be... 48 Federal Acquisition Regulations System 4 2014-10-01 2014-10-01 false Contract closeout...

  8. Internal audit consider the implications.

    PubMed

    Baumgartner, Grant D; Hamilton, Angela

    2004-06-01

    Internal audit can not only allay external and internal concerns about appropriateness of business operations, but also help improve efficiency and the bottom line. To get an internal audit function under way, healthcare organizations need to obtain board buy-in, form an audit committee of the board, determine resources needed, perform a risk assessment, and develop an internal audit plan.

  9. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 8 2011-10-01 2011-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION A-NATIONAL SHIPPING AUTHORITY PROCEDURAL RULES FOR FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently...

  10. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 8 2012-10-01 2012-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION A-NATIONAL SHIPPING AUTHORITY PROCEDURAL RULES FOR FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently...

  11. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 8 2013-10-01 2013-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION A-NATIONAL SHIPPING AUTHORITY PROCEDURAL RULES FOR FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently...

  12. 46 CFR Sec. 12 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 8 2014-10-01 2014-10-01 false Audit. Sec. 12 Section 12 Shipping MARITIME ADMINISTRATION, DEPARTMENT OF TRANSPORTATION A-NATIONAL SHIPPING AUTHORITY PROCEDURAL RULES FOR FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Reports and Audit Sec. 12 Audit. (a) The owner will audit as currently...

  13. 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…

  14. The Polisemy of Clinical Governance: a review of literature.

    PubMed

    Gomes, Romeu; Lima, Valéria Vernaschi; de Oliveira, José Maurício; Schiesari, Laura Maria Cesar; Soeiro, Everton; Damázio, Luciana Faluba; Petta, Helena Lemos; de Oliveira, Marilda Siriani; da Silva, Silvio Fernandes; Sampaio, Sueli Fatima; Padilha, Roberto de Queiroz; Machado, José Lúcio Martins; Caleman, Gilson

    2015-08-01

    The article aims to explore the concept of clinical management, with a view towards understanding the diverse meanings that could be attributed to that expression. This discussion can contribute to the planning and organization of health services geared to the management of clinical practices, as well as to set forth principles to draft actions in that field. Methodologically, the study consists of a qualitative literature review, using keywords of the Virtual Health Library (VHL). In terms of results, seven topics stand out that synthesize the analysis of sources: management, quality promotion, clinical monitoring or auditing, education, responsibility or accountability, safety in care and a systemic dimension. The conclusion is that the variation of meanings relates to the way in which the authors of the studies reviewed express or unfold the structuring conceptual components broadly accepted as clinical governance. What we observe is a lack of a greater focus on discussions regarding planning and policies relating to clinical governance. PMID:26221808

  15. 7 CFR 1580.502 - Maintenance of records, audits and compliance.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... of records, audits and compliance. (a) Persons making application for benefits under this program... 7 Agriculture 10 2010-01-01 2010-01-01 false Maintenance of records, audits and compliance. 1580... years after the date of the final payment to the producer under this program. (1) Acceptable...

  16. Audits of radiopharmaceutical formulations

    SciTech Connect

    Castronovo, F.P. Jr. )

    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.

  17. 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

  18. Audit shock avoidance

    SciTech Connect

    Cooper, H.A.

    1994-10-01

    As the number of generating facilities constructed by independent power companies grows in the United States, one undesired by-product will likely be increased scrutiny of the federal income tax treatment of these projects by the Internal Revenue Service (IRS). The IRS has been quite active in recent years auditing electric generating facilities owned by electric utilities, and there is no reason to believe independent power plants will receive any different treatment. In auditing independent power plants, the IRS can be expected to use many of the same arguments and take many of the same positions that it has developed in utility audits.

  19. 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.

  20. Internal auditing in hospitals.

    PubMed

    Edwards, Don; Kusel, Jim; Oxner, Tom

    2003-01-01

    The authors analyzed two national surveys to determine answers for two basic questions: How do the roles of internal auditors compare with those of their counterparts in other industries and to what extent over the past 6 years have the activities of internal auditors changed? Internal auditors in hospitals allocate their time primarily to financial/compliance and operational types of audits, as do their counterparts. The current trend is toward more operational types of audits. In the early years of employment, staff turnover in hospitals is significantly higher than in all combined industries, often leading to internal auditors' filling other positions in the organization. Hospital staff salaries are higher than are salaries in other industries combined. Staff composition continues to reflect the growing presence of women in the field. The majority of internal auditing directors believe that their salaries are fair, would recommend internal auditing as a career position, and are treated as valued consultants in the organization.

  1. 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

  2. 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.

  3. Automated gaseous criteria pollutant audits

    SciTech Connect

    Watson, J.P.

    1998-12-31

    The Quality Assurance Section (QAS) of the California Air Resources Board (CARB) began performing automated gaseous audits of its ambient air monitoring sites in July 1996. The concept of automated audits evolved from the constant streamlining of the through-the-probe audit process. Continual audit van development and the desire to utilize advanced technology to save time and improve the accuracy of the overall audit process also contributed to the concept. The automated audit process is a computer program which controls an audit van`s ambient gas calibration system, isolated relay and analog to digital cards, and a monitoring station`s data logging system. The program instructs the audit van`s gas calibration system to deliver specified audit concentrations to a monitoring station`s instruments through their collection probe inlet. The monitoring station`s responses to the audit concentrations are obtained by the program polling the station`s datalogger through its RS-232 port. The program calculates relevant audit statistics and stores all data collected during an audit in a relational database. Planning for the development of an automated gaseous audit system began in earnest in 1993, when the CARB purchased computerized ambient air calibration systems which could be remotely controlled by computer through their serial ports. After receiving all the required components of the automated audit system, they were individually tested to confirm their correct operation. Subsequently, a prototype program was developed to perform through-the-probe automated ozone audits. Numerous simulated ozone audits documented the program`s ability to control audit equipment and extract data from a monitoring station`s data logging system. The program was later modified to incorporate the capability to perform audits for carbon monoxide, total hydrocarbons, methane, nitrogen dioxide, sulfur dioxide, and hydrogen sulfide.

  4. 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…

  5. 41 CFR 102-118.435 - What procedures does GSA use to perform a postpayment audit?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Division has the delegated authority to implement the following procedures: (a) Audit selected TSP bills after payment; (b) Audit selected TSP bills before payment as needed to protect the Government's... Notice of Overcharge is prepared and mailed for each bill; and (g) Issue a GSA Notice of...

  6. 41 CFR 102-118.435 - What procedures does GSA use to perform a postpayment audit?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... Division has the delegated authority to implement the following procedures: (a) Audit selected TSP bills after payment; (b) Audit selected TSP bills before payment as needed to protect the Government's... Notice of Overcharge is prepared and mailed for each bill; and (g) Issue a GSA Notice of...

  7. Case Studies of Auditing in a Computer-Based Systems Environment.

    ERIC Educational Resources Information Center

    General Accounting Office, Washington, DC.

    In response to a growing need for effective and efficient means for auditing computer-based systems, a number of studies dealing primarily with batch-processing type computer operations have been conducted to explore the impact of computers on auditing activities in the Federal Government. This report first presents some statistical data on…

  8. 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.

  9. 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.

  10. 10 CFR 603.1295 - Periodic audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audit. 603.1295 Section 603.1295 Energy... Used in this Part § 603.1295 Periodic audit. An audit of a participant, performed at an agreed-upon... an audit may cover. A periodic audit of a participant differs from an award-specific audit of...

  11. 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...

  12. 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...

  13. 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...

  14. 29 CFR 96.43 - Relation of organization-wide audits to other audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Relation of organization-wide audits to other audit..., CONTRACTS, AND OTHER AGREEMENTS Access to Records, Audit Standards and Relation of Organization-wide Audits to Other Audit Requirements § 96.43 Relation of organization-wide audits to other audit...

  15. 48 CFR 245.606-3 - Acceptance.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Acceptance. 245.606-3..., DEPARTMENT OF DEFENSE CONTRACT MANAGEMENT GOVERNMENT PROPERTY Reporting, Redistribution, and Disposal of Contractor Inventory 245.606-3 Acceptance. (a) If the schedules are acceptable, the plant clearance...

  16. 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.

  17. 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.

  18. Measuring Data Quality Through a Source Data Verification Audit in a Clinical Research Setting.

    PubMed

    Houston, Lauren; Probst, Yasmine; Humphries, Allison

    2015-01-01

    Health data has long been scrutinised in relation to data quality and integrity problems. Currently, no internationally accepted or "gold standard" method exists measuring data quality and error rates within datasets. We conducted a source data verification (SDV) audit on a prospective clinical trial dataset. An audit plan was applied to conduct 100% manual verification checks on a 10% random sample of participant files. A quality assurance rule was developed, whereby if >5% of data variables were incorrect a second 10% random sample would be extracted from the trial data set. Error was coded: correct, incorrect (valid or invalid), not recorded or not entered. Audit-1 had a total error of 33% and audit-2 36%. The physiological section was the only audit section to have <5% error. Data not recorded to case report forms had the greatest impact on error calculations. A significant association (p=0.00) was found between audit-1 and audit-2 and whether or not data was deemed correct or incorrect. Our study developed a straightforward method to perform a SDV audit. An audit rule was identified and error coding was implemented. Findings demonstrate that monitoring data quality by a SDV audit can identify data quality and integrity issues within clinical research settings allowing quality improvement to be made. The authors suggest this approach be implemented for future research.

  19. 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)

  20. 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...

  1. 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...

  2. 48 CFR 42.1304 - Government delay of work.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 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...

  3. 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.

  4. 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…

  5. 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…

  6. The second national audit of intermediate care.

    PubMed

    Young, John; Gladman, John R F; Forsyth, Duncan R; Holditch, Claire

    2015-03-01

    Intermediate care services have developed internationally to expedite discharge from hospital and to provide an alternative to an emergency hospital admission. Inconsistencies in the evidence base and under-developed governance structures led to concerns about the care quality, outcomes and provision of intermediate care in the NHS. The National Audit of Intermediate Care was therefore established by an interdisciplinary group. The second national audit reported in 2013 and included crisis response teams, home-based and bed-based services in approximately a half of the NHS. The main findings were evidence of weak local strategic planning, considerable under-provision, delays in accessing the services and lack of mental health involvement in care. There was a very high level of positive patient experience reported across all types of intermediate care, though reported involvement with care decisions was less satisfactory.

  7. National Energy Audit

    SciTech Connect

    Gettings, Michael B.

    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 minor changes and improvements in NEAT7.1.

  8. 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

  9. [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.

  10. 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...

  11. 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 Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS...

  12. 7 CFR 550.24 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations.” (b) State and local... Regulations of the Department of Agriculture (Continued) AGRICULTURAL RESEARCH SERVICE, DEPARTMENT OF... higher education or other non-profit organizations (including hospitals) shall be subject to the...

  13. 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...

  14. 30 CFR 1229.123 - Standards for audit activities.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 30 Mineral Resources 3 2013-07-01 2013-07-01 false Standards for audit activities. 1229.123 Section 1229.123 Mineral Resources OFFICE OF NATURAL RESOURCES REVENUE, DEPARTMENT OF THE INTERIOR NATURAL... Federal law enforcement agencies. The scope of examinations are to be governed by the principle of...

  15. 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...

  16. 78 FR 2694 - Notice of Intent To Audit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-14

    ... From the Federal Register Online via the Government Publishing Office ] LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent To Audit AGENCY: Copyright Royalty Board, Library of Congress... exclusive right to perform publicly sound recordings by means of certain digital audio...

  17. 77 FR 2571 - Notice of Intent to Audit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-18

    ... From the Federal Register Online via the Government Publishing Office LIBRARY OF CONGRESS Copyright Royalty Board Notice of Intent to Audit AGENCY: Copyright Royalty Board, Library of Congress... right to perform publicly sound recordings by means of certain digital audio transmissions, subject...

  18. 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...

  19. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Non-Federal audit. 80.26 Section 80.26 Education Office of the Secretary, Department of Education UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration §...

  20. 34 CFR 80.26 - Non-Federal audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 1 2011-07-01 2011-07-01 false Non-Federal audit. 80.26 Section 80.26 Education Office of the Secretary, Department of Education UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration §...

  1. 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...

  2. 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...

  3. 38 CFR 49.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  4. 40 CFR 30.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  5. 28 CFR 70.26 - Non-Federal audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the...

  6. COBRA compliance. Audit guidelines.

    PubMed

    Pranschke, S C

    1996-01-01

    An employer should evaluate the status of its records on COBRA compliance, paying particular attention to items the IRS will request. Prompt correction of any short-comings can help to decrease exposure during a COBRA audit. An added advantage will be a more systematic administration of this area of employee benefits.

  7. Passing the Audition

    ERIC Educational Resources Information Center

    Poliniak, Susan

    2012-01-01

    Auditioning is often uncomfortable but can lead to great rewards. Music educators can do much to help their students be at their best in front of a panel. In this article, four experts share their experiences as adjudicators and their advice on how best to prepare students for the process.

  8. 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…

  9. 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…

  10. 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…

  11. 21 CFR Appendix A to Part 1403 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 21 Food and Drugs 9 2014-04-01 2014-04-01 false OMB Circular A-128, âAudits of State and Local... Appendix A to Part 1403—OMB Circular A-128, “Audits of State and Local Governments” Circular No. A-128... Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act of 1984, Pub....

  12. 21 CFR Appendix A to Part 1403 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 21 Food and Drugs 9 2012-04-01 2012-04-01 false OMB Circular A-128, âAudits of State and Local... Appendix A to Part 1403—OMB Circular A-128, “Audits of State and Local Governments” Circular No. A-128... Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act of 1984, Pub....

  13. 21 CFR Appendix A to Part 1403 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 21 Food and Drugs 9 2013-04-01 2013-04-01 false OMB Circular A-128, âAudits of State and Local... Appendix A to Part 1403—OMB Circular A-128, “Audits of State and Local Governments” Circular No. A-128... Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act of 1984, Pub....

  14. 21 CFR Appendix A to Part 1403 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 9 2011-04-01 2011-04-01 false OMB Circular A-128, âAudits of State and Local... Appendix A to Part 1403—OMB Circular A-128, “Audits of State and Local Governments” Circular No. A-128... Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act of 1984, Pub....

  15. 21 CFR Appendix A to Part 1403 - OMB Circular A-128, “Audits of State and Local Governments”

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 21 Food and Drugs 9 2010-04-01 2010-04-01 false OMB Circular A-128, âAudits of State and Local... Appendix A to Part 1403—OMB Circular A-128, “Audits of State and Local Governments” Circular No. A-128... Local Governments. 1. Purpose. This Circular is issued pursuant to the Single Audit Act of 1984, Pub....

  16. 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…

  17. 12 CFR 704.15 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... summary of the audit report to the membership at the next annual meeting. (b) Internal audit. A corporate... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Audit requirements. 704.15 Section 704.15 Banks... UNIONS § 704.15 Audit requirements. (a) External audit. The corporate credit union supervisory...

  18. 16 CFR 703.7 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Audits. 703.7 Section 703.7 Commercial... Audits. (a) The Mechanism shall have an audit conducted at least annually, to determine whether the... be kept under § 703.6 of this part shall be available for audit. (b) Each audit provided for...

  19. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 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 association must establish and maintain an audit committee. An audit committee is established by adopting a...

  20. 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...

  1. 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...

  2. 32 CFR 37.1325 - Periodic audit.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a...

  3. 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...

  4. 32 CFR 37.1325 - Periodic audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 1 2011-07-01 2011-07-01 false Periodic audit. 37.1325 Section 37.1325 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1325 Periodic audit. An audit of... awards. Appendix C to this part describes what such an audit may cover. A periodic audit of a...

  5. 12 CFR 704.15 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 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 committee shall cause an annual opinion audit of the financial statements to be made. The audit must be...

  6. 30 CFR 1217.250 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Audits. 1217.250 Section 1217.250 Mineral... Revenue AUDITS AND INSPECTIONS Other Solid Minerals § 1217.250 Audits. An audit of the lessee's accounts... duplicate copies of such annual or other audits to the mining supervisor, within 30 days after...

  7. 7 CFR 1290.10 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 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....

  8. 20 CFR 655.1312 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 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...

  9. 7 CFR 1773.8 - Audit date.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Audit date. 1773.8 Section 1773.8 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.8 Audit date. (a) The annual audit must be performed as of the end of the same calendar month each year unless prior approval...

  10. 30 CFR 735.22 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 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...

  11. 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...

  12. 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...

  13. Reviewing audit: barriers and facilitating factors for effective clinical audit

    PubMed Central

    Johnston, G; Crombie, I; Alder, E; Davies, H; Millard, A

    2000-01-01

    I K Crombie, professor and E M Alder, senior lecturer H T O Davies, reader A Millard, research fellow Objective—To review the literature on the benefits and disadvantages of clinical and medical audit, and to assess the main facilitators and barriers to conducting the audit process. Design—A comprehensive literature review was undertaken through a thorough review of Medline and CINAHL databases using the keywords of "audit", "audit of audits", and "evaluation of audits" and a handsearch of the indexes of relevant journals for key papers. Results—Findings from 93 publications were reviewed. These ranged from single case studies of individual audit projects through retrospective reviews of departmental audit programmes to studies of interface projects between primary and secondary care. The studies reviewed incorporated the experiences of a wide variety of clinicians, from medical consultants to professionals allied to medicine and from those involved in unidisciplinary and multidisciplinary ventures. Perceived benefits of audit included improved communication among colleagues and other professional groups, improved patient care, increased professional satisfaction, and better administration. Some disadvantages of audit were perceived as diminished clinical ownership, fear of litigation, hierarchical and territorial suspicions, and professional isolation. The main barriers to clinical audit can be classified under five main headings. These are lack of resources, lack of expertise or advice in project design and analysis, problems between groups and group members, lack of an overall plan for audit, and organisational impediments. Key facilitating factors to audit were also identified: they included modern medical records systems, effective training, dedicated staff, protected time, structured programmes, and a shared dialogue between purchasers and providers. Conclusions—Clinical audit can be a valuable assistance to any programme which aims to improve the

  14. 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.

  15. 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.

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

    NASA Astrophysics Data System (ADS)

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

    1980-09-01

    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.

  17. 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.

  18. 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)

  19. 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.)

  20. 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...

  1. 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...

  2. 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.

  3. Inventory auditing: a manufacturing perspective.

    PubMed

    Swartley, J A; Hall, J D

    1990-08-01

    Despite the mystery that usually surrounds the annual audit program, its plan is easy to understand if you learn the basic concerns of the auditor. A five-step inventory audit plan usually consists of proving that the inventory exists, is completely represented, belongs to the firm, is properly valued, and is properly classified. To develop the inventory audit plan, an auditor must verify a firm's system of internal controls, in addition to verifying management's financial assertions by obtaining evidence about them. The time, cost, and frequency of the inventory audit with even the best plans may vary because of changing factors.

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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.

  10. 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...

  11. 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.

  12. 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.

  13. 40 CFR 86.610-98 - Compliance with acceptable quality level and passing and failing criteria for Selective...

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... EMISSIONS FROM NEW AND IN-USE HIGHWAY VEHICLES AND ENGINES Selective Enforcement Auditing of New Light-Duty Vehicles, Light-Duty Trucks, and Heavy-Duty Vehicles § 86.610-98 Compliance with acceptable quality...

  14. 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…

  15. 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)

  16. 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…

  17. 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.…

  18. 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.

  19. 42 CFR 137.169 - How much time does the Federal Government have to make a claim against a Self-Governance Tribe...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false How much time does the Federal Government have to...-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.169 How much time does the Federal Government have to make a claim against a Self-Governance Tribe relating to any disallowance of costs,...

  20. 42 CFR 137.169 - How much time does the Federal Government have to make a claim against a Self-Governance Tribe...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 1 2014-10-01 2014-10-01 false How much time does the Federal Government have to...-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.169 How much time does the Federal Government have to make a claim against a Self-Governance Tribe relating to any disallowance of costs,...

  1. 42 CFR 137.169 - How much time does the Federal Government have to make a claim against a Self-Governance Tribe...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 1 2011-10-01 2011-10-01 false How much time does the Federal Government have to...-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.169 How much time does the Federal Government have to make a claim against a Self-Governance Tribe relating to any disallowance of costs,...

  2. 42 CFR 137.169 - How much time does the Federal Government have to make a claim against a Self-Governance Tribe...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 1 2010-10-01 2010-10-01 false How much time does the Federal Government have to...-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.169 How much time does the Federal Government have to make a claim against a Self-Governance Tribe relating to any disallowance of costs,...

  3. 42 CFR 137.169 - How much time does the Federal Government have to make a claim against a Self-Governance Tribe...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 1 2012-10-01 2012-10-01 false How much time does the Federal Government have to...-GOVERNANCE Operational Provisions Audits and Cost Principles § 137.169 How much time does the Federal Government have to make a claim against a Self-Governance Tribe relating to any disallowance of costs,...

  4. 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.

  5. 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.

  6. "Governance" or "Governing"?

    ERIC Educational Resources Information Center

    Leslie, David

    This paper draws on four perspectives on power and its exercise in organizations to analyze the practice of governing colleges and universities. The exploration uses political theories (particularly those assessing the legitimacy and effectiveness of stable political entities), leadership studies, analyses of how formal and informal organizations…

  7. 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.

  8. Necropsies in clinical audit.

    PubMed Central

    Anderson, N H; Shanks, J H; McCluggage, G W; Toner, P G

    1989-01-01

    The need for specialised forms of clinical audit was highlighted by the report of the Confidential Enquiry into Perioperative Deaths (CEPOD). Necropsy rates in a Northern Ireland teaching hospital were studied with particular reference to perioperative deaths. To provide an overall context for these observations, the pattern of the necropsy services in Northern Ireland as a whole was also determined. For 600 consecutive deaths in a major teaching hospital, the overall necropsy rate was 180 (30%). In the 74 perioperative deaths in this group (as defined by the CEPOD) the necropsy rate was 26 (35%), compared with 16 out of 72 (22%) for other surgical deaths and 89 out of 386 (23%) for medical cases. More coroners' necropsies were carried out in the perioperative group. These figures are within the range of the CEPOD experience. In 1987, in the whole of Northern Ireland, there were 8859 hospital deaths, 520 (5.9%) hospital necropsies, and 516 (5.8%) coroners' necropsies, giving an overall necropsy rate of 11.7%. Outside the two major Belfast teaching hospitals, however, there were 6799 hospital deaths, 76.6% of all hospital deaths for Northern Ireland. In this group there were 180 (2.6%) hospital necropsies and 383 (5.6%) coroners' cases, the overall necropsy rate being only 8.2%. These wide variations reflect the fact that the number of pathologists in post in the peripheral areas of the province falls substantially short of levels recommended by the Royal College of Pathologists. If clinical audit along CEPOD lines is to be effective nationally, more emphasis should be placed on the value of necropsy and local deficiencies in provision will have to be identified and remedied. It is suggested that this could be achieved by combining audit provisions with budgetary incentives. PMID:2794077

  9. 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…

  10. 2 CFR 200.5 - Audit finding.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Audit finding. 200.5 Section 200.5 Grants... REQUIREMENTS FOR FEDERAL AWARDS Acronyms and Definitions Acronyms § 200.5 Audit finding. Audit finding means deficiencies which the auditor is required by § 200.516 Audit findings, paragraph (a) to report in the...

  11. 7 CFR 2500.055 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Closeout § 2500.055 Audit. Awardees must comply with the audit requirements of 7 CFR part 3052. The audit... 7 Agriculture 15 2014-01-01 2014-01-01 false Audit. 2500.055 Section 2500.055 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF ADVOCACY AND OUTREACH, DEPARTMENT...

  12. 7 CFR 2500.055 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Closeout § 2500.055 Audit. Awardees must comply with the audit requirements of 7 CFR part 3052. The audit... 7 Agriculture 15 2012-01-01 2012-01-01 false Audit. 2500.055 Section 2500.055 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF ADVOCACY AND OUTREACH, DEPARTMENT...

  13. 7 CFR 2500.055 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Closeout § 2500.055 Audit. Awardees must comply with the audit requirements of 7 CFR part 3052. The audit... 7 Agriculture 15 2013-01-01 2013-01-01 false Audit. 2500.055 Section 2500.055 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF ADVOCACY AND OUTREACH, DEPARTMENT...

  14. 20 CFR 627.481 - Audit resolution.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audit resolution. 627.481 Section 627.481... 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...

  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. 21 CFR 820.22 - Quality audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 21 Food and Drugs 8 2011-04-01 2011-04-01 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...

  17. 7 CFR 1782.10 - Audit requirements.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.10 Audit requirements. Audits for loans... experiencing problems, the servicing official will require an audit or other documentation deemed necessary to resolve the delinquency. The provisions of 7 CFR 3052 address audit requirements for recipients of...

  18. 7 CFR 1782.10 - Audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.10 Audit requirements. Audits for loans... experiencing problems, the servicing official will require an audit or other documentation deemed necessary to resolve the delinquency. The provisions of 7 CFR 3052 address audit requirements for recipients of...

  19. 7 CFR 1782.10 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... AGRICULTURE (CONTINUED) SERVICING OF WATER AND WASTE PROGRAMS § 1782.10 Audit requirements. Audits for loans... experiencing problems, the servicing official will require an audit or other documentation deemed necessary to resolve the delinquency. The provisions of 7 CFR 3052 address audit requirements for recipients of...

  20. 7 CFR 1739.20 - Audit requirements.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... following paragraph, the recipient shall provide an independent audit report in accordance with 7 CFR part... Agency and all subsequent audits must be comparative audits as described in 7 CFR part 1773. (b) If the... AGRICULTURE BROADBAND GRANT PROGRAM Community Connect Grant Program § 1739.20 Audit requirements. A...

  1. 7 CFR 1291.11 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... PROGRAM-FARM BILL § 1291.11 Audit requirements. Each year that a State receives a grant under the SCBGP-FB, the State is required to conduct an audit of the expenditures of SCBGP-FB funds. If the Single Audit... audit of all SCBGP-FB funds no later than 60 days after the end date of the grant agreement. The...

  2. 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...

  3. 25 CFR 571.12 - Audit standards.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Audit standards. 571.12 Section 571.12 Indians NATIONAL... INVESTIGATIONS Audits § 571.12 Audit standards. (a) Each tribe shall prepare comparative financial statements... provide an annual audit of the financial statements of each class II and class III gaming operation on...

  4. 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...

  5. 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)...

  6. 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...

  7. 20 CFR 601.9 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 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 2010-04-01 2010-04-01 false Audits. 601.9 Section 601.9...

  8. 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... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Audits. 632.33 Section 632.33...

  9. 30 CFR 217.200 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Audits. 217.200 Section 217.200 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT AUDITS AND INSPECTIONS Coal § 217.200 Audits. An audit of the accounts and books of operators/lessees for the purpose...

  10. 50 CFR 401.23 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Audits. 401.23 Section 401.23 Wildlife and... ENHANCEMENT § 401.23 Audits. The State is required to conduct an audit at least every two years in accordance with the provisions of Attachment P OMB Circular A-102. Failure to conduct audits as required...

  11. 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...

  12. 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...

  13. 12 CFR 363.5 - Audit committees.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 4 2010-01-01 2010-01-01 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,...

  14. 7 CFR 246.20 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 246.20 Section 246.20 Agriculture Regulations... Monitoring and Review § 246.20 Audits. (a) Federal audit responsibilities. (1) OIG reserves the right to perform audits of State and local agencies and other organizations involved in the Program as...

  15. 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...

  16. 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...

  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. 9 CFR 149.4 - Spot audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false Spot audit. 149.4 Section 149.4... LIVESTOCK IMPROVEMENT VOLUNTARY TRICHINAE CERTIFICATION PROGRAM § 149.4 Spot audit. (a) In addition to regularly scheduled site audits, certified production sites will be subject to spot audits. (1) Random...

  19. 49 CFR 663.9 - Audit limitations.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 7 2010-10-01 2010-10-01 false Audit limitations. 663.9 Section 663.9..., DEPARTMENT OF TRANSPORTATION PRE-AWARD AND POST-DELIVERY AUDITS OF ROLLING STOCK PURCHASES General § 663.9 Audit limitations. (a) An audit under this part is limited to verifying compliance with (1)...

  20. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audits. 96.31 Section 96.31 Public Welfare... Audits. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133,...

  1. 7 CFR 285.4 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of... PUERTO RICO § 285.4 Audits. (a) The Commonwealth of Puerto Rico shall provide an audit of expenditures in... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in...

  2. 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...

  3. 7 CFR 1291.11 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... PROGRAM-FARM BILL § 1291.11 Audit requirements. Each year that a State receives a grant under the SCBGP-FB, the State is required to conduct an audit of the expenditures of SCBGP-FB funds. If the Single Audit... audit of all SCBGP-FB funds no later than 60 days after the end date of the grant agreement. The...

  4. 20 CFR 655.24 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 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)...

  5. 49 CFR 663.9 - Audit limitations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 7 2011-10-01 2011-10-01 false Audit limitations. 663.9 Section 663.9..., DEPARTMENT OF TRANSPORTATION PRE-AWARD AND POST-DELIVERY AUDITS OF ROLLING STOCK PURCHASES General § 663.9 Audit limitations. (a) An audit under this part is limited to verifying compliance with (1)...

  6. 7 CFR 4284.18 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Grant Programs § 4284.18 Audit requirements. Grantees must comply with the audit requirements of 7 CFR part 3052. The audit requirements apply to the years in which grant funds are received and years in... 7 Agriculture 15 2011-01-01 2011-01-01 false Audit requirements. 4284.18 Section...

  7. 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,...

  8. 7 CFR 4284.657 - Audit requirements.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Audit requirements. Grantees must provide an annual audit in accordance with 7 CFR part 3052. The audit... 7 Agriculture 15 2011-01-01 2011-01-01 false Audit requirements. 4284.657 Section 4284.657 Agriculture Regulations of the Department of Agriculture (Continued) RURAL BUSINESS-COOPERATIVE SERVICE...

  9. 45 CFR 158.402 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Audits. 158.402 Section 158.402 Public Welfare... REVENUE: REPORTING AND REBATE REQUIREMENTS HHS Enforcement § 158.402 Audits. (a) Notice of Audit. HHS will provide 30 days advance notice of its intent to conduct an audit of an issuer. (b) Conferences. All...

  10. 7 CFR 246.20 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 4 2011-01-01 2011-01-01 false Audits. 246.20 Section 246.20 Agriculture Regulations... Monitoring and Review § 246.20 Audits. (a) Federal audit responsibilities. (1) OIG reserves the right to perform audits of State and local agencies and other organizations involved in the Program as...

  11. 7 CFR 285.4 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 4 2011-01-01 2011-01-01 false Audits. 285.4 Section 285.4 Agriculture Regulations of... PUERTO RICO § 285.4 Audits. (a) The Commonwealth of Puerto Rico shall provide an audit of expenditures in... such audit shall be reported to FNS no later than 120 days from the end of each fiscal year in...

  12. 42 CFR 457.236 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 4 2011-10-01 2011-10-01 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...

  13. 30 CFR 1208.15 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 false Audits. 1208.15 Section 1208.15 Mineral... Revenue SALE OF FEDERAL ROYALTY OIL General Provisions § 1208.15 Audits. Audits of the accounts and books... at such other times as may be directed by ONRR. Such audits will be for the purpose of...

  14. 20 CFR 601.9 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., 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 2011-04-01 2011-04-01 false Audits. 601.9 Section 601.9...

  15. 45 CFR 96.31 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 1 2011-10-01 2011-10-01 false Audits. 96.31 Section 96.31 Public Welfare... Audits. (a) Basic rule. Grantees and subgrantees are responsible for obtaining audits in accordance with the Single Audit Act Amendments of 1996 (31 U.S.C. 7501-7507) and revised OMB Circular A-133,...

  16. 50 CFR 401.23 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 50 Wildlife and Fisheries 9 2011-10-01 2011-10-01 false Audits. 401.23 Section 401.23 Wildlife and... ENHANCEMENT § 401.23 Audits. The State is required to conduct an audit at least every two years in accordance with the provisions of Attachment P OMB Circular A-102. Failure to conduct audits as required...

  17. 20 CFR 632.33 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Audits. 632.33 Section 632.33...

  18. 30 CFR 725.19 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 30 Mineral Resources 3 2011-07-01 2011-07-01 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. 7 CFR 277.17 - Audit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... agencies that receive FNS program funds. Audits shall be conducted on an organization-wide basis. Such... Audits of Federally Assisted Program,” and any compliance supplements approved by OMB, and generally...) Purpose of audit. Audits will include, at a minimum, an examination of the systems of internal...

  1. 24 CFR 236.901 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AND INTEREST REDUCTION PAYMENT FOR RENTAL PROJECTS Audits § 236.901 Audit. Where a State or local... accordance with HUD audit requirements at 24 CFR part 44. ... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Audit. 236.901 Section...

  2. 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

  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. [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.

  6. Obstetric audit: the Bradford way.

    PubMed

    Lodge, Virginia; Lomas, Karen; Jaworskyj, Suzanne; Thomson, Heidi

    2014-08-01

    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. 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.

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  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.

  13. Audit of oxygen therapy.

    PubMed

    Gravil, J H; O'Neill, V J; Stevenson, R D

    1997-06-01

    We audited the use of oxygen in our hospital. Over three days we found 119 patients using oxygen, 21 wearing their mask incorrectly or not at all. The commonest indication was chronic obstructive pulmonary disease. Forty patients had no record of arterial gas analysis. Of those who had, 29 did not require oxygen and the average time from last arterial gas analysis was 5.7 days and only eight patients were being monitored with an oximeter. Taking into account the risk of exacerbating carbon dioxide retention and the problems that arise when discharging a patient who has been receiving oxygen therapy for the duration of their admission, we fee oxygen therapy should only be administered with the knowledge of the arterial gases and with frequent reassessment during therapy.

  14. 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

  15. 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.

  16. Preparing Your Students for Auditions.

    ERIC Educational Resources Information Center

    Knoedelseder, Kurt H.

    2000-01-01

    Argues that teachers and directors should teach their students how to audition. Offers tips, explanations, and observations regarding selection of material, preparation, appearance, making contact, and other advice. (SR)

  17. 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.

  18. 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.

  19. 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.

  20. 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.

  1. 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

  2. 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.

  3. 48 CFR 942.705-4 - State and local governments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Indirect Cost Rates 942.705-4 State and local governments. A list of cognizant agencies for State/local government organizations is periodically published in the Federal Register by the Office of Management and Budget (OMB). The responsible agencies...

  4. 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…

  5. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 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 of... without prior inspection by the Government. If the age of the supplies furnished under this contract...

  6. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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 of... without prior inspection by the Government. If the age of the supplies furnished under this contract...

  7. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 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 of... without prior inspection by the Government. If the age of the supplies furnished under this contract...

  8. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 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 of... without prior inspection by the Government. If the age of the supplies furnished under this contract...

  9. 48 CFR 552.211-79 - Acceptable Age of Supplies.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 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 of... without prior inspection by the Government. If the age of the supplies furnished under this contract...

  10. 18 CFR 158.1 - Notice to audited person.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., records, accounts, books, communications or papers relevant to the audit of the audited person; matters... DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES Disposition of Contested Audit Findings and Proposed Remedies § 158.1 Notice to audited person. An audit conducted by the Commission's staff...

  11. 18 CFR 41.1 - Notice to audited person.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... papers relevant to the audit of the audited person; matters under the Standards of Conduct or the Code of... CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES Disposition of Contested Audit Findings and Proposed Remedies § 41.1 Notice to audited person. (a) Applicability. This part applies to all audits conducted by...

  12. 18 CFR 286.103 - Notice to audited person.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AUTHORITIES ACCOUNTS, RECORDS, MEMORANDA AND DISPOSITION OF CONTESTED AUDIT FINDINGS AND PROPOSED REMEDIES Disposition of Contested Audit Findings and Proposed Remedies § 286.103 Notice to audited person. An audit... deficiency or audit report or similar document containing a finding or findings that the audited person...

  13. 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...

  14. 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.

  15. Offer/Acceptance Ratio.

    ERIC Educational Resources Information Center

    Collins, Mimi

    1997-01-01

    Explores how human resource professionals, with above average offer/acceptance ratios, streamline their recruitment efforts. Profiles company strategies with internships, internal promotion, cooperative education programs, and how to get candidates to accept offers. Also discusses how to use the offer/acceptance ratio as a measure of program…

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 41 CFR 102-118.405 - Are my agency's prepayment audited transportation bills subject to periodic postpayment audit...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... prepayment audited transportation bills subject to periodic postpayment audit oversight from the GSA Audit... § 102-118.405 Are my agency's prepayment audited transportation bills subject to periodic postpayment... prepayment audited transportation bills to periodic postpayment audit oversight rather than...

  3. 41 CFR 102-118.405 - Are my agency's prepayment audited transportation bills subject to periodic postpayment audit...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... prepayment audited transportation bills subject to periodic postpayment audit oversight from the GSA Audit... § 102-118.405 Are my agency's prepayment audited transportation bills subject to periodic postpayment... prepayment audited transportation bills to periodic postpayment audit oversight rather than...

  4. 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…

  5. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... it based its evaluation of internal control; or (c) Audit per Supervisory Committee Guide. An audit... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Supervisory Committee audit alternatives to a financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  6. 12 CFR 715.7 - Supervisory Committee audit alternatives to a financial statement audit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... it based its evaluation of internal control; or (c) Audit per Supervisory Committee Guide. An audit... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Supervisory Committee audit alternatives to a financial statement audit. 715.7 Section 715.7 Banks and Banking NATIONAL CREDIT UNION...

  7. NARUC recommends utilities bring EEI audit to rate cases

    SciTech Connect

    Not Available

    1984-09-01

    In response to a Natonal Association of Regulatory Utility Commissioners (NARUC) recommendation, the Edison Electric Institute (EEI) will have Price Waterhouse prepare an operational audit that will trace EEI activities and expenditures within each department. NARUC encouraged member commissions to disallow all rate treatment of utility contributions to EEI until a reporting system is agreed upon or an operational audit by an acceptable firm is completed as the result of an ongoing probe into how the Institute spends its money. NARUC was particularly interested in identifying expenditures for lobbying and regulatory advocacy and for advertising. There is open disagreement within the regulatory community over the extent to which the new proposed requirement is to be formally instituted by regulators and over who is to oversee implementation of the new demands.

  8. 15 CFR 995.14 - Auditing.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA HYDROGRAPHIC PRODUCTS Certification and Procedures § 995.14 Auditing. NOAA reserves the right to audit CED...

  9. 15 CFR 995.14 - Auditing.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA HYDROGRAPHIC PRODUCTS Certification and Procedures § 995.14 Auditing. NOAA reserves the right to audit CED...

  10. 15 CFR 995.14 - Auditing.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA HYDROGRAPHIC PRODUCTS Certification and Procedures § 995.14 Auditing. NOAA reserves the right to audit CED...

  11. 15 CFR 995.14 - Auditing.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA HYDROGRAPHIC PRODUCTS Certification and Procedures § 995.14 Auditing. NOAA reserves the right to audit CED...

  12. 15 CFR 995.14 - Auditing.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... REQUIREMENTS FOR NOAA HYDROGRAPHIC PRODUCTS AND SERVICES CERTIFICATION REQUIREMENTS FOR DISTRIBUTORS OF NOAA HYDROGRAPHIC PRODUCTS Certification and Procedures § 995.14 Auditing. NOAA reserves the right to audit CED...

  13. School's Still out on Internal Auditing.

    ERIC Educational Resources Information Center

    Cuzzetto, Charles E.; Moran, Daniel D.

    1988-01-01

    Survey responses from 271 members of the Association of School Business Officials International were analyzed to determine the extent and use of internal auditing in school districts and the characteristics of districts with internal auditing positions. (MLF)

  14. 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…

  15. Assessing Walking and Cycling Environments in the Streets of Madrid: Comparing On-Field and Virtual Audits.

    PubMed

    Gullón, Pedro; Badland, Hannah M; Alfayate, Silvia; Bilal, Usama; Escobar, Francisco; Cebrecos, Alba; Diez, Julia; Franco, Manuel

    2015-10-01

    Audit tools are useful for exploring the urban environment and its association with physical activity. Virtual auditing options are becoming increasingly available potentially reducing the resources needed to conduct these assessments. Only a few studies have explored the use of virtual audit tools. Our objective is to test if the Madrid Systematic Pedestrian and Cycling Environment Scan (M-SPACES) discriminates between areas with different urban forms and to validate virtual street auditing using M-SPACES. Three areas (N = 500 street segments) were selected for variation in population density. M-SPACES was used to audit street segments physically and virtually (Google Street View) by two researchers in 2013-2014. For both physical and virtual audits, all analyzed features score significantly different by area (p < 0.05). Most of the features showed substantial (ICC = 0.6-0.8) or almost perfect (ICC ≥ 0.8) agreement between virtual and physical audits, especially neighborhood permeability walking infrastructure, traffic safety, streetscape aesthetics, and destinations. Intra-rater agreement was generally acceptable (ICC > 0.6). Inter-rater agreement was generally poor (ICC < 0.4). Virtual auditing provides a valid and feasible way of measuring residential urban environments. Comprehensive auditor training may be needed to guarantee good inter-rater agreement. PMID:26349472

  16. 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.

  17. 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…

  18. 28 CFR 115.405 - Audit appeals.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 2 2013-07-01 2013-07-01 false Audit appeals. 115.405 Section 115.405 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) PRISON RAPE ELIMINATION ACT NATIONAL STANDARDS Auditing and Corrective Action § 115.405 Audit appeals. (a) An agency may lodge an appeal with...

  19. 28 CFR 115.405 - Audit appeals.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 28 Judicial Administration 2 2014-07-01 2014-07-01 false Audit appeals. 115.405 Section 115.405 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) PRISON RAPE ELIMINATION ACT NATIONAL STANDARDS Auditing and Corrective Action § 115.405 Audit appeals. (a) An agency may lodge an appeal with...

  20. 28 CFR 115.405 - Audit appeals.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 28 Judicial Administration 2 2012-07-01 2012-07-01 false Audit appeals. 115.405 Section 115.405 Judicial Administration DEPARTMENT OF JUSTICE (CONTINUED) PRISON RAPE ELIMINATION ACT NATIONAL STANDARDS Auditing and Corrective Action § 115.405 Audit appeals. (a) An agency may lodge an appeal with...

  1. 24 CFR 92.506 - Audit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 24 Housing and Urban Development 1 2012-04-01 2012-04-01 false Audit. 92.506 Section 92.506... INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating jurisdiction, State recipients, and subrecipients must be conducted in accordance with 24 CFR 84.26 and 85.26....

  2. 24 CFR 92.506 - Audit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 24 Housing and Urban Development 1 2014-04-01 2014-04-01 false Audit. 92.506 Section 92.506... INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating jurisdiction, State recipients, and subrecipients must be conducted in accordance with 24 CFR 84.26 and 85.26....

  3. 24 CFR 92.506 - Audit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 24 Housing and Urban Development 1 2011-04-01 2011-04-01 false Audit. 92.506 Section 92.506... INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating jurisdiction, State recipients, and subrecipients must be conducted in accordance with 24 CFR 84.26 and 85.26....

  4. 24 CFR 92.506 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Audit. 92.506 Section 92.506... INVESTMENT PARTNERSHIPS PROGRAM Program Administration § 92.506 Audit. Audits of the participating jurisdiction, State recipients, and subrecipients must be conducted in accordance with 24 CFR 84.26 and 85.26....

  5. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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... fiscal years. (a) Composition. Each member of an audit committee must be a member of the Farm...

  6. 12 CFR 620.30 - Audit committees.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 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... fiscal years. (a) Composition. Each member of an audit committee must be a member of the Farm...

  7. A Critical Evaluation of Academic Internal Audit

    ERIC Educational Resources Information Center

    Blackmore, Jacqueline Ann

    2004-01-01

    This account of internal audit is set within the context of higher education in the UK and a fictitiously named Riverbank University. The study evaluates the recent introduction of "Internal Academic Audit" to the University and compares the process with that of the internationally recognized ISO 19011 Guidelines for Auditing Quality Management…

  8. 17 CFR 37.205 - Audit trail.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... database. A swap execution facility's audit trail program shall include an electronic transaction history... respect to all audit trail data in the transaction history database. Such electronic analysis capability... 17 Commodity and Securities Exchanges 1 2014-04-01 2014-04-01 false Audit trail. 37.205 Section...

  9. 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... findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule of findings and questioned costs: (1) Reportable conditions in internal control over...

  10. 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... findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule of findings and questioned costs: (1) Reportable conditions in internal control over...

  11. 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... findings. (a) Audit findings reported. The auditor shall report the following as audit findings in a schedule of findings and questioned costs: (1) Reportable conditions in internal control over...

  12. 28 CFR 33.51 - Audit.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 28 Judicial Administration 1 2013-07-01 2013-07-01 false Audit. 33.51 Section 33.51 Judicial Administration DEPARTMENT OF JUSTICE BUREAU OF JUSTICE ASSISTANCE GRANT PROGRAMS Criminal Justice Block Grants Additional Requirements § 33.51 Audit. Pursuant to Office of Management and Budget Circular A-128 “Audits...

  13. Help Your Students Nail that College Audition!

    ERIC Educational Resources Information Center

    Keating, Andrea

    2003-01-01

    Focuses on how music teachers can assist high school students to prepare for a college audition and to select the right music program. Explains what audition committees look for in music students. Includes tips teachers can share with their students on program selection and the audition. (CMK)

  14. 13 CFR 120.490 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Audits. 120.490 Section 120.490 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Lenders Small Business Lending Companies (sblc) § 120.490 Audits. Every SBLC is subject to periodic audits by SBA's Office of...

  15. 20 CFR 416.2220 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Payments for Vocational Rehabilitation Services Administrative Provisions § 416.2220 Audits. (a) General... in the Federal Procurement Regulations (41 CFR parts 1-20). (b) Audit basis. Auditing will be...

  16. 20 CFR 404.2120 - Audits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Payments for Vocational Rehabilitation Services Administrative Provisions § 404.2120 Audits. (a) General... in the Federal Procurement Regulations (41 CFR parts 1-20). (b) Audit basis. Auditing will be...

  17. 45 CFR 96.91 - Audit requirement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Audit requirement. 96.91 Section 96.91 Public... Block Grants § 96.91 Audit requirement. Pursuant to section 1745(b) of the Reconciliation Act (31 U.S.C. 1243 note) an audit is required with respect to the 2-year period beginning on October 1, 1981,...

  18. 42 CFR 430.33 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 4 2010-10-01 2010-10-01 false Audits. 430.33 Section 430.33 Public Health CENTERS... ASSISTANCE PROGRAMS GRANTS TO STATES FOR MEDICAL ASSISTANCE PROGRAMS Grants; Reviews and Audits; Withholding... § 430.33 Audits. (a) Purpose. The Department's Office of Inspector General (OIG) periodically...

  19. 29 CFR 500.161 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Audits. 500.161 Section 500.161 Labor Regulations Relating... AGRICULTURAL WORKER PROTECTION Enforcement Agreements with Federal and State Agencies § 500.161 Audits. The Secretary shall conduct audits as he deems necessary of the State plans, but on not less than an...

  20. 29 CFR 515.6 - Audits.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Audits. 515.6 Section 515.6 Labor Regulations Relating to... FOR INVESTIGATIONS AND INSPECTIONS § 515.6 Audits. The accounting records and the supporting data pertaining to expenditures for investigations and inspections under the Acts shall be subject to audit by...