Restructuring pas 37
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The document discusses accounting guidelines for restructuring provisions under PAS 37. It states that a restructuring provision should be recognized when there is a constructive obligation for restructuring that is planned and controlled by management. A constructive obligation exists if there is a detailed formal plan that has been communicated to those affected in a sufficiently specific manner to raise a valid expectation that the restructuring will actually be carried out. Disclosure of the restructuring is also required under PSA 10 if it is material and could influence users' economic decisions. The provision should only include direct expenditures necessary for completing the restructuring that are not associated with ongoing operations.
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Appendix I-3
<FACILITY/SYSTEM>
CONTINUITY PLAN
Version <number>
<Date submitted>
Submitted to:
Submitted By:
<Facility name>
<Facility address>
<Facility address>
<Facility address>
Table of Contents
11Executive Summary
12Introduction
32.1Purpose
32.2Scope
32.3Plan Information
43Continuity Plan Overview
43.1Applicable Provisions and Directives
43.2Objectives
53.3Organization
83.4Continuity Phases
83.4.1Response Phase
83.4.2Resumption Phase
83.4.3Recovery Phase
93.4.4Restoration Phase
93.5Assumptions
93.6Critical Success Factors and Issues
103.7Mission Critical Systems/Applications/Services
103.8Threats
113.8.1Probable Threats
124System Description
124.1Physical Environment
124.2Technical Environment
125Plan
125.1Plan Management
125.1.1Continuity Planning Workgroups
125.1.2Continuity Plan Coordinator
135.1.3System Continuity Coordinators
135.1.4Incident Notification
135.1.5Internal Personnel Notification
135.1.6External Contact Notification
145.1.7Media Releases
145.1.8Alternate Site (s)
145.2Teams
145.2.1Damage Assessment Team
155.2.2Operations Team
155.2.3Communications Team
155.2.4Data Entry and Control Team
155.2.5Off-Site Storage Team
155.2.6Administrative Management Team
155.2.7Procurement Team
165.2.8Configuration Management Team
165.2.9Facilities Team
165.2.10System Software Team
165.2.11Internal Audit Team
165.2.12User Assistance Team
165.3Data Communications
165.4Backups
175.4.1Vital Records/Documentation
195.5Office Equipment, Furniture and Supplies
195.6Recommended Testing Procedures
206Recommended Strategies
206.1Critical Issues
206.1.1Power
206.1.2Diversification of Connectivity
216.1.3Offsite Backup Storage
217Terms And Definitions
418Appendices
42APPENDIX A –
CONTINUITY PLAN CONTACT INFORMATION
44APPENDIX B –
EMERGENCY PROCEDURES
46APPENDIX C –
TEAM STAFFING AND TASKINGS
48APPENDIX D –
ALTERNATE SITE PROCEDURES
50APPENDIX E –
DOCUMENTATION LIST
52APPENDIX F –
SOFTWARE INVENTORY
54APPENDIX G –
HARDWARE INVENTORY
56APPENDIX H –
COMMUNICATIONS REQUIREMENTS
58APPENDIX I -
VENDOR CONTACT LISTS
60APPENDIX J -
EXTERNAL SUPPORT AGREEMENTS
APPENDIX K -
DATA CENTER/COMPUTER ROOM EMERGENCY
PROCEDURES AND REQUIREMENTS
62
64APPENDIX L -
PLAN MAINTENANCE PROCEDURES
66APPENDIX M -
CONTINUITY LOG
1 Executive Summary
Written upon completion of document. Contains introductory descriptions from all sections.
2 Introduction
This document contains the Continuity Plan for the <Facility/System>. It is intended to serve as the centralized repository for the information, tasks, and procedures that would be necessary to facilitate the <Facility/System> management’s decision-making process and its timely response to any disruptive or extended interruption of the department's normal business operations and services. This is especially important if the cause of the interruption is such that a prompt resumption of operations cannot be accomplished by employing only normal dail ...
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Version <number>
<Date submitted>
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<Facility address>
<Facility address>
<Facility address>
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12Introduction
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32.2Scope
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43.2Objectives
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83.4.3Recovery Phase
93.4.4Restoration Phase
93.5Assumptions
93.6Critical Success Factors and Issues
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124System Description
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125Plan
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135.1.5Internal Personnel Notification
135.1.6External Contact Notification
145.1.7Media Releases
145.1.8Alternate Site (s)
145.2Teams
145.2.1Damage Assessment Team
155.2.2Operations Team
155.2.3Communications Team
155.2.4Data Entry and Control Team
155.2.5Off-Site Storage Team
155.2.6Administrative Management Team
155.2.7Procurement Team
165.2.8Configuration Management Team
165.2.9Facilities Team
165.2.10System Software Team
165.2.11Internal Audit Team
165.2.12User Assistance Team
165.3Data Communications
165.4Backups
175.4.1Vital Records/Documentation
195.5Office Equipment, Furniture and Supplies
195.6Recommended Testing Procedures
206Recommended Strategies
206.1Critical Issues
206.1.1Power
206.1.2Diversification of Connectivity
216.1.3Offsite Backup Storage
217Terms And Definitions
418Appendices
42APPENDIX A –
CONTINUITY PLAN CONTACT INFORMATION
44APPENDIX B –
EMERGENCY PROCEDURES
46APPENDIX C –
TEAM STAFFING AND TASKINGS
48APPENDIX D –
ALTERNATE SITE PROCEDURES
50APPENDIX E –
DOCUMENTATION LIST
52APPENDIX F –
SOFTWARE INVENTORY
54APPENDIX G –
HARDWARE INVENTORY
56APPENDIX H –
COMMUNICATIONS REQUIREMENTS
58APPENDIX I -
VENDOR CONTACT LISTS
60APPENDIX J -
EXTERNAL SUPPORT AGREEMENTS
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DATA CENTER/COMPUTER ROOM EMERGENCY
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64APPENDIX L -
PLAN MAINTENANCE PROCEDURES
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1 Executive Summary
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This document contains the Continuity Plan for the <Facility/System>. It is intended to serve as the centralized repository for the information, tasks, and procedures that would be necessary to facilitate the <Facility/System> management’s decision-making process and its timely response to any disruptive or extended interruption of the department's normal business operations and services. This is especially important if the cause of the interruption is such that a prompt resumption of operations cannot be accomplished by employing only normal dail ...
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Table of Contents
Project Objective
Rationale for Project
Stakeholders Analysis
Statement of Work:
Risk Assessment
Timeline
Scope Statement Development
WBS Structure
WBS Dictionary
Scope Baseline Maintenance
Scope Change
Deliverable Acceptance
Scope and Requirements Integration
Schedule Methodology
Schedule Tools
Schedule Reporting and Format
Process Management
Activity identification
Activity sequencing
Estimating resources
Estimating effort and duration
Schedule Reduction
Rules for Performance Measurement
Cost Reporting and Format
Project Estimate Bottom-Up and Expert Judgement Approach
Updating, monitoring and controlling
Labor
Outsourced Services
Inspections and Permits
Contingencies
Earned Value Analysis and Report
Appendix
Exhibit 1. Budget chart
Exhibit 2 Network Diagram
Exhibit 3 Outsourcing Contract
Exhibit 4 PERT Analysis
Exhibit 5 Status Reporting Format
Exhibit 6 EV Metrics at completion as well as time phased cashflow plan
Exhibit 7 Closeout Checklist
Exhibit 8 Project Flow Gantt Chart
Exhibit 9 Project Schedule
Exhibit 10 Resource Loading
Exhibit 11 Crashed Schedule
References
Project Objective
This project will transition the SMS LAB Engineering helicopter production line from its current location in Barstow, CA to a newer and more centralized location, just south collocated with a local regional airport in Aerial Acres, CA. The move will be completed in 6 weeks (42 calendar days), safely and with a cost not to exceed $1.1 million.
Rationale for Project
There is a business need to move the helicopter production line from its current facility that is 50 miles from the flight test center to a newer location more centralized to the overall organization’s operations. Once the new location is operational there will be a realized savings in lease costs, reduced risk, and reduced transportation costs of moving the helicopters to the flight test center.
Currently the lease for the building where the production line is located is ending and the organization has decided to not renew due to budgetary constraints and have opted to centralize operations.
Stakeholders Analysis
The stakeholders that are involved with the movement of the helicopter production line from the Barstow facility to the new Aerial Acres facility are spread amongst the entire company. The stakeholders will be evaluated and classified using a power/influence grid method. It is important to be able to keep all participant levels of the project informed and with this grid evaluation, status updates and meetings can be tailored to the requirements of that specific group of stakeholders.
As depicted in the grid evaluation there are four main groups of stakeholders. All have different levels of power and participation/influence over the execution and overall outcome of the project. Upper management has high power but not as much influence as the middle managers because the middle managers will be actually working hands on with the project move while upp ...
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