The State Procurement Office reviewed 13 contracts for auditing services between various state departments and private firms from FY 2007 to FY 2012 at the request of the Senate President and House Speaker. The review found that the Office of the Auditor inadvertently failed to obtain required procurement delegation authority for contracts over $50,000/$100,000. The SPO recommends approving the violations since corrective actions have been taken to prevent future issues and ensure compliance with procurement rules.
This document provides an overview of auditor-related provisions under the Companies Act 2013. It discusses sections 139-148 which cover the appointment, eligibility, duties and removal of auditors. Key points include mandatory auditor rotation for listed companies, eligibility criteria for auditors, reporting of frauds to the central government, and services an auditor cannot provide like bookkeeping and internal auditing. The presentation aims to explain the new audit-related compliances required for companies under the Companies Act 2013.
1. The document is a letter from R. Thangavel's wife requesting monetary benefits and promotion to Deputy General Manager based on his outstanding performance and selection for a project in 1991.
2. It details Thangavel's career history in NLC since 1983 and argues the charge memo and delays in his case were illegal.
3. The letter references many legal documents and court orders, and requests his period of service be regularized and he receive benefits due based on a Supreme Court order on performance ratings.
Asia Counsel Insights gives readers a concise insight into legal and business developments in Vietnam. This edition has news on decree on penalties on breaches of the securities laws; proposed changes to the decree on corporate bonds and a new proposed decree on multi-level marketing; and proposed changes to conditional business sectors.
The document summarizes recent legal and business developments in Vietnam discussed in the Asia Counsel Insights publication dated October 1, 2015. Key points include:
- Proposed amendments to Vietnam's Criminal Code to introduce new criminal offenses for certain conduct in the banking sector, such as extending credit to ineligible persons.
- A new decree regulating the transfer of real estate development projects, requiring approval from provincial people's committees.
- Revisions to enterprise registration procedures through a new decree, including online registration and filing changes to foreign shareholders.
- Amended regulations shortening the stock settlement period in Vietnam from T+3 to T+2 effective January 2016.
The document provides a list of documents required for new registration of construction and operating firms in Pakistan. It includes identity documents of owners/partners, proof of payment of registration fees, bank statements, documents related to engineers employed by the firm, affidavits, organizational charts, ownership documents, and more. Firms must submit all required documents along with a filled application form to complete the registration process.
This document is a proxy statement from W. R. Berkley Corporation announcing its annual meeting of stockholders on May 8, 2007. It provides information on voting procedures, nominees for election to the board of directors, ratification of the independent auditor, executive compensation, and other matters to be voted on. The proxy statement profiles the experience and qualifications of the four nominees for the board and the continuing directors.
- The document is the annual report of Regent Enterprises Limited for the financial year 2014-15.
- It provides details of the board of directors, auditors, registrar and transfer agents, contents of the annual report including notice of the annual general meeting.
- The notice of annual general meeting provides details of the date, time and venue of the meeting and lists the ordinary and special businesses to be transacted, including adoption of financial statements, appointment of directors and auditors.
Panel 3 :Tax Litigation - A Government / Revenue Perspectivetaxsutra
This document discusses tax litigation from the perspective of government counsel. It summarizes key cases and guidelines for government tax officials. The CBDT chairman's circular emphasizes that meeting revenue collection targets is the highest priority for tax officials and will impact their performance reviews. The Supreme Court in UOI v KK Dhawan set out criteria for determining when vigilance actions against tax officials are warranted. The Bombay High Court criticized the practice of lower officials filing frivolous appeals against tribunal decisions and wasting public funds, stating that costs would be recovered from responsible officers.
This document provides an overview of auditor-related provisions under the Companies Act 2013. It discusses sections 139-148 which cover the appointment, eligibility, duties and removal of auditors. Key points include mandatory auditor rotation for listed companies, eligibility criteria for auditors, reporting of frauds to the central government, and services an auditor cannot provide like bookkeeping and internal auditing. The presentation aims to explain the new audit-related compliances required for companies under the Companies Act 2013.
1. The document is a letter from R. Thangavel's wife requesting monetary benefits and promotion to Deputy General Manager based on his outstanding performance and selection for a project in 1991.
2. It details Thangavel's career history in NLC since 1983 and argues the charge memo and delays in his case were illegal.
3. The letter references many legal documents and court orders, and requests his period of service be regularized and he receive benefits due based on a Supreme Court order on performance ratings.
Asia Counsel Insights gives readers a concise insight into legal and business developments in Vietnam. This edition has news on decree on penalties on breaches of the securities laws; proposed changes to the decree on corporate bonds and a new proposed decree on multi-level marketing; and proposed changes to conditional business sectors.
The document summarizes recent legal and business developments in Vietnam discussed in the Asia Counsel Insights publication dated October 1, 2015. Key points include:
- Proposed amendments to Vietnam's Criminal Code to introduce new criminal offenses for certain conduct in the banking sector, such as extending credit to ineligible persons.
- A new decree regulating the transfer of real estate development projects, requiring approval from provincial people's committees.
- Revisions to enterprise registration procedures through a new decree, including online registration and filing changes to foreign shareholders.
- Amended regulations shortening the stock settlement period in Vietnam from T+3 to T+2 effective January 2016.
The document provides a list of documents required for new registration of construction and operating firms in Pakistan. It includes identity documents of owners/partners, proof of payment of registration fees, bank statements, documents related to engineers employed by the firm, affidavits, organizational charts, ownership documents, and more. Firms must submit all required documents along with a filled application form to complete the registration process.
This document is a proxy statement from W. R. Berkley Corporation announcing its annual meeting of stockholders on May 8, 2007. It provides information on voting procedures, nominees for election to the board of directors, ratification of the independent auditor, executive compensation, and other matters to be voted on. The proxy statement profiles the experience and qualifications of the four nominees for the board and the continuing directors.
- The document is the annual report of Regent Enterprises Limited for the financial year 2014-15.
- It provides details of the board of directors, auditors, registrar and transfer agents, contents of the annual report including notice of the annual general meeting.
- The notice of annual general meeting provides details of the date, time and venue of the meeting and lists the ordinary and special businesses to be transacted, including adoption of financial statements, appointment of directors and auditors.
Panel 3 :Tax Litigation - A Government / Revenue Perspectivetaxsutra
This document discusses tax litigation from the perspective of government counsel. It summarizes key cases and guidelines for government tax officials. The CBDT chairman's circular emphasizes that meeting revenue collection targets is the highest priority for tax officials and will impact their performance reviews. The Supreme Court in UOI v KK Dhawan set out criteria for determining when vigilance actions against tax officials are warranted. The Bombay High Court criticized the practice of lower officials filing frivolous appeals against tribunal decisions and wasting public funds, stating that costs would be recovered from responsible officers.
dish network 2007 Notice and Proxy Statementfinance24
- The document is a letter from the Chairman and CEO of EchoStar Communications Corporation inviting shareholders to attend EchoStar's 2007 Annual Meeting of Shareholders on May 8, 2007.
- It provides details on the location, time, and agenda items to be voted on at the meeting, including the election of 10 directors and the ratification of the appointment of KPMG LLP as the independent auditor.
- Shareholders are encouraged to vote by proxy whether attending the meeting or not to ensure their votes are counted, and they are thanked for their support and interest in EchoStar.
This document contains information about Prashant C Surve, who provides corporate legal advisory and intellectual property services. It lists his qualifications and experience working for Godrej and Yash Birla Group. The annexure then describes the scope of his company law, corporate restructuring, compliance, and licensing services in detail. These include incorporation of companies, share capital matters, meetings and proceedings, certifications, and other statutory filings. His intellectual property services include trademark, copyright, design and patent registration and licensing. The document provides his contact information and invites readers to contact him for any additional information needs.
This document provides the agenda and background information for an upcoming Ethics Commission meeting. The agenda includes confirming future meeting dates, discussing complaint statistics and the commission's move to a new office space. It also addresses options for continuing investigative services, performing staff evaluations, setting salary amounts and potential charter amendments regarding commission attorney salaries. The document outlines various issues and requests for the commission to consider or take action on at their meeting.
This document contains 28 frequently asked questions (FAQs) about incorporation of companies, appointment of authorized representatives, filing of forms, alteration of memorandum of association and articles of association, issue and allotment of securities, and maintenance of records. Some key points addressed include how to sign documents for foreign subscribers, when physical documents are required, what details must be included in director interests, and procedures for altering company objectives.
The document provides notice of the annual meeting of stockholders of Hormel Foods Corporation to be held on January 25, 2005. The meeting will address the election of 13 members to the board of directors, ratification of the appointment of Ernst & Young LLP as independent auditors, approval of the 2005 Long-Term Incentive Plan, and consideration of a stockholder proposal requesting a sustainability report. The document provides biographical information on the 13 nominees for the board of directors and discusses additional matters relating to the meeting such as proxy voting procedures, the record date for determining stockholders entitled to vote, and requirements for stockholder proposals to be included in next year's meeting.
Registration of a limited liability company (LLC) with the California Secretary of State will obligate the LLC to pay an annual minimum tax of $800 to the Franchise Tax Board, as well as a fee based on annual income. An LLC taxed as a corporation determines its California income under the Corporation Tax Law. Nonprofit LLCs must still pay taxes until receiving tax-exempt status from the Franchise Tax Board. Professional services LLCs are prohibited in California.
This document summarizes the top 10 employment law mistakes made by businesses. It discusses issues like misclassifying employees, not providing meal and rest breaks, not reimbursing expenses, and having unenforceable non-compete agreements. It also mentions a proposed bill that would make it harder for employers to classify workers as independent contractors rather than employees if they fail to properly document the classification. Employers are advised to hire HR professionals knowledgeable about California employment law to avoid costly lawsuits.
Since the last fifteen years, Kuwer has been a leading name in the complex field of Holographic Films/ Holographic Paper, Window metallised/ De-metallised films, coatedlacquered films and allied products. At Kuwer we are constantly striving to achieve higher goals and have been adding new machinery and developing new products/ applications with the aim of meeting the ever-changing needs of the discerning customer. With a team of dedicated qualified professionals and Total Quality Management, we are able to deliver the right product to ensure total customer satisfaction.
This document provides information about an upcoming event on whether Singapore companies should update their constitutions in light of recent changes to the Singapore Companies Act. It introduces the speakers for the event - Sharon Yeoh, Robin Yoo, and Janice Lai, who are all directors or managers at TMF Group with experience in corporate secretarial services. The document outlines some of the key changes introduced in phase 2 of the Companies Act amendments, such as the introduction of an electronic register of members and directors, and extended disclosure requirements for CEOs. It advises that companies should consider how these changes may impact their existing memorandums and articles of association, and whether they need to adopt a new constitution. The event will provide guidance on the
Review of National Industrial Court of Nigeria Civil Procedure Rules Dayo Adu
Famsville Solicitors provides legal services in various areas including corporate law, real estate, tax law, employment law, intellectual property, and business immigration. It aims to provide expertly tailored legal support for each client. The firm has in-depth experience and expertise, and its focus is to become a preeminent international law firm.
The document then discusses new rules introduced by the National Industrial Court of Nigeria to improve the administration of justice. Key changes include fast-track proceedings for public interest cases, distinguishing rules for employees who die with or without a will, limiting media coverage of court proceedings, requiring pre-trial conferences, and other innovations like electronic filing and alternative dispute resolution guidelines.
This order summarizes a hearing held by the National Company Law Tribunal regarding violations of sections 215(3) and 217(3) of the Companies Act by M/s. Leisure Club India Pvt. Ltd. The violations involved holding only one board meeting each year from 2005-2006 to 2010-2011 where the annual accounts, auditor's report, and director's report were considered and approved without following proper procedures. While the petitioners sought to compound the offenses, the SFIO objected claiming the defaults were wilful. However, the SFIO failed to prove the violations were wilful or show how compounding would affect other cases. Therefore, the Tribunal imposed fines totaling Rs. 75,000, Rs.
This document outlines the legal and compliance services offered by Coyote Consultants, including company law compliances, due diligence, FEMA compliances, corporate restructuring, secretarial audits, and representations before authorities. Key services include incorporation of companies, share allotment and transfers, director appointments, filing statutory forms and returns, and compliance with FEMA regulations regarding foreign investment. The firm also assists with agreements, contracts, mergers and acquisitions, tax services, and oversees legal matters for corporate and individual clients.
OBJECTIVE
Winding up is the final stage in the business cycle of a Company. It is the process of closing down the legal existence of a company. It can be done either by the Company on its own (voluntary winding up) or by an order passed by the Tribunal (compulsory winding up). The webinar covers the aspects of various provisions relating to meetings of creditors and contributories, advisory committee and Audit of Company Liquidator's accounts under winding up as enshrined in Companies Act, 2013.
The document provides notice of Freeport-McMoRan Copper & Gold Inc.'s annual meeting of stockholders to be held on July 10, 2007. The purpose of the meeting is to elect directors, ratify the appointment of auditors, adopt amendments to the stock incentive plan, and conduct any other business properly brought before the meeting. Stockholders of record as of May 25, 2007 are entitled to attend and vote. The meeting will take place at the Hotel du Pont in Wilmington, Delaware and stockholders are encouraged to vote by proxy.
The document discusses the establishment of the National Company Law Tribunal (NCLT) in India. It provides background on the genesis of specialized tribunals in India and the constitutional basis for establishing tribunals like the NCLT. The NCLT was established to act as a specialized institution for corporate justice and consolidate the jurisdiction previously held by various courts and authorities on company law matters. The NCLT will have benches across the country and will exercise powers previously held by the Company Law Board, Board for Industrial and Financial Reconstruction, and High Courts on matters like mergers, winding up of companies, and rehabilitation of sick companies. The establishment of the NCLT provides new opportunities for practice areas and representation by practicing company secretaries before
ADMS & CO. is a chartered accountancy firm established in 2008 that provides accounting, assurance, outsourcing, tax, and regulatory compliance services. The firm has 6 partners and offers services including accounting, audit and review under Indian GAAP and IFRS, due diligence, forensic investigations, payroll accounting, tax advisory and compliance, and assistance with regulatory filings. ADMS works with clients across various industries and has experience serving large multinational companies, Indian companies, and startups.
This annual report summarizes the activities of N.V. Consolidated Industries Corporation for 2014. The company produces household detergents and plastic packaging in Suriname. Key highlights include:
- Revenue increased to SRD 24.5 million in 2014 compared to SRD 22.8 million in 2013.
- Net profit was SRD 2.7 million, up from SRD 2.5 million the previous year.
- The supervisory board recommends a cash dividend of SRD 0.20 per share.
Jeff Sneddon has attended every GRO-Biz conference. He is a wealth of knowledge when it comes to government contracting! Learn the basics on government contracting.
The document provides an agenda and overview for a briefing given to Iraqi vendors on contracting with the Joint Contracting Command - Iraq. It covers the responsibilities of Host Nation Business Advisors, the Iraqi First Program, registering as a vendor, finding solicitations, contract regulations, the solicitation process, and elements of a standard government contract format. Contact information is also provided for various HNBA representatives.
The document summarizes the process for obtaining a Fairness Opinion Report (FOR) from the Fairness Opinion Board (FOB) regarding technology transfer agreements funded by the Philippine government. The FOB reviews proposed agreements to determine if the financial terms are fair to the funding agency. The summary includes:
1) The FOB provides the DOST Secretary a FOR assessing if licensing/royalty fees in government-funded technology transfer agreements are fair.
2) RDIs that developed technologies with government funding can apply for a FOR review.
3) The FOR process takes 40 working days and involves the FOB reviewing documents, interviewing parties, and drafting an opinion on the agreement's fairness.
dish network 2007 Notice and Proxy Statementfinance24
- The document is a letter from the Chairman and CEO of EchoStar Communications Corporation inviting shareholders to attend EchoStar's 2007 Annual Meeting of Shareholders on May 8, 2007.
- It provides details on the location, time, and agenda items to be voted on at the meeting, including the election of 10 directors and the ratification of the appointment of KPMG LLP as the independent auditor.
- Shareholders are encouraged to vote by proxy whether attending the meeting or not to ensure their votes are counted, and they are thanked for their support and interest in EchoStar.
This document contains information about Prashant C Surve, who provides corporate legal advisory and intellectual property services. It lists his qualifications and experience working for Godrej and Yash Birla Group. The annexure then describes the scope of his company law, corporate restructuring, compliance, and licensing services in detail. These include incorporation of companies, share capital matters, meetings and proceedings, certifications, and other statutory filings. His intellectual property services include trademark, copyright, design and patent registration and licensing. The document provides his contact information and invites readers to contact him for any additional information needs.
This document provides the agenda and background information for an upcoming Ethics Commission meeting. The agenda includes confirming future meeting dates, discussing complaint statistics and the commission's move to a new office space. It also addresses options for continuing investigative services, performing staff evaluations, setting salary amounts and potential charter amendments regarding commission attorney salaries. The document outlines various issues and requests for the commission to consider or take action on at their meeting.
This document contains 28 frequently asked questions (FAQs) about incorporation of companies, appointment of authorized representatives, filing of forms, alteration of memorandum of association and articles of association, issue and allotment of securities, and maintenance of records. Some key points addressed include how to sign documents for foreign subscribers, when physical documents are required, what details must be included in director interests, and procedures for altering company objectives.
The document provides notice of the annual meeting of stockholders of Hormel Foods Corporation to be held on January 25, 2005. The meeting will address the election of 13 members to the board of directors, ratification of the appointment of Ernst & Young LLP as independent auditors, approval of the 2005 Long-Term Incentive Plan, and consideration of a stockholder proposal requesting a sustainability report. The document provides biographical information on the 13 nominees for the board of directors and discusses additional matters relating to the meeting such as proxy voting procedures, the record date for determining stockholders entitled to vote, and requirements for stockholder proposals to be included in next year's meeting.
Registration of a limited liability company (LLC) with the California Secretary of State will obligate the LLC to pay an annual minimum tax of $800 to the Franchise Tax Board, as well as a fee based on annual income. An LLC taxed as a corporation determines its California income under the Corporation Tax Law. Nonprofit LLCs must still pay taxes until receiving tax-exempt status from the Franchise Tax Board. Professional services LLCs are prohibited in California.
This document summarizes the top 10 employment law mistakes made by businesses. It discusses issues like misclassifying employees, not providing meal and rest breaks, not reimbursing expenses, and having unenforceable non-compete agreements. It also mentions a proposed bill that would make it harder for employers to classify workers as independent contractors rather than employees if they fail to properly document the classification. Employers are advised to hire HR professionals knowledgeable about California employment law to avoid costly lawsuits.
Since the last fifteen years, Kuwer has been a leading name in the complex field of Holographic Films/ Holographic Paper, Window metallised/ De-metallised films, coatedlacquered films and allied products. At Kuwer we are constantly striving to achieve higher goals and have been adding new machinery and developing new products/ applications with the aim of meeting the ever-changing needs of the discerning customer. With a team of dedicated qualified professionals and Total Quality Management, we are able to deliver the right product to ensure total customer satisfaction.
This document provides information about an upcoming event on whether Singapore companies should update their constitutions in light of recent changes to the Singapore Companies Act. It introduces the speakers for the event - Sharon Yeoh, Robin Yoo, and Janice Lai, who are all directors or managers at TMF Group with experience in corporate secretarial services. The document outlines some of the key changes introduced in phase 2 of the Companies Act amendments, such as the introduction of an electronic register of members and directors, and extended disclosure requirements for CEOs. It advises that companies should consider how these changes may impact their existing memorandums and articles of association, and whether they need to adopt a new constitution. The event will provide guidance on the
Review of National Industrial Court of Nigeria Civil Procedure Rules Dayo Adu
Famsville Solicitors provides legal services in various areas including corporate law, real estate, tax law, employment law, intellectual property, and business immigration. It aims to provide expertly tailored legal support for each client. The firm has in-depth experience and expertise, and its focus is to become a preeminent international law firm.
The document then discusses new rules introduced by the National Industrial Court of Nigeria to improve the administration of justice. Key changes include fast-track proceedings for public interest cases, distinguishing rules for employees who die with or without a will, limiting media coverage of court proceedings, requiring pre-trial conferences, and other innovations like electronic filing and alternative dispute resolution guidelines.
This order summarizes a hearing held by the National Company Law Tribunal regarding violations of sections 215(3) and 217(3) of the Companies Act by M/s. Leisure Club India Pvt. Ltd. The violations involved holding only one board meeting each year from 2005-2006 to 2010-2011 where the annual accounts, auditor's report, and director's report were considered and approved without following proper procedures. While the petitioners sought to compound the offenses, the SFIO objected claiming the defaults were wilful. However, the SFIO failed to prove the violations were wilful or show how compounding would affect other cases. Therefore, the Tribunal imposed fines totaling Rs. 75,000, Rs.
This document outlines the legal and compliance services offered by Coyote Consultants, including company law compliances, due diligence, FEMA compliances, corporate restructuring, secretarial audits, and representations before authorities. Key services include incorporation of companies, share allotment and transfers, director appointments, filing statutory forms and returns, and compliance with FEMA regulations regarding foreign investment. The firm also assists with agreements, contracts, mergers and acquisitions, tax services, and oversees legal matters for corporate and individual clients.
OBJECTIVE
Winding up is the final stage in the business cycle of a Company. It is the process of closing down the legal existence of a company. It can be done either by the Company on its own (voluntary winding up) or by an order passed by the Tribunal (compulsory winding up). The webinar covers the aspects of various provisions relating to meetings of creditors and contributories, advisory committee and Audit of Company Liquidator's accounts under winding up as enshrined in Companies Act, 2013.
The document provides notice of Freeport-McMoRan Copper & Gold Inc.'s annual meeting of stockholders to be held on July 10, 2007. The purpose of the meeting is to elect directors, ratify the appointment of auditors, adopt amendments to the stock incentive plan, and conduct any other business properly brought before the meeting. Stockholders of record as of May 25, 2007 are entitled to attend and vote. The meeting will take place at the Hotel du Pont in Wilmington, Delaware and stockholders are encouraged to vote by proxy.
The document discusses the establishment of the National Company Law Tribunal (NCLT) in India. It provides background on the genesis of specialized tribunals in India and the constitutional basis for establishing tribunals like the NCLT. The NCLT was established to act as a specialized institution for corporate justice and consolidate the jurisdiction previously held by various courts and authorities on company law matters. The NCLT will have benches across the country and will exercise powers previously held by the Company Law Board, Board for Industrial and Financial Reconstruction, and High Courts on matters like mergers, winding up of companies, and rehabilitation of sick companies. The establishment of the NCLT provides new opportunities for practice areas and representation by practicing company secretaries before
ADMS & CO. is a chartered accountancy firm established in 2008 that provides accounting, assurance, outsourcing, tax, and regulatory compliance services. The firm has 6 partners and offers services including accounting, audit and review under Indian GAAP and IFRS, due diligence, forensic investigations, payroll accounting, tax advisory and compliance, and assistance with regulatory filings. ADMS works with clients across various industries and has experience serving large multinational companies, Indian companies, and startups.
This annual report summarizes the activities of N.V. Consolidated Industries Corporation for 2014. The company produces household detergents and plastic packaging in Suriname. Key highlights include:
- Revenue increased to SRD 24.5 million in 2014 compared to SRD 22.8 million in 2013.
- Net profit was SRD 2.7 million, up from SRD 2.5 million the previous year.
- The supervisory board recommends a cash dividend of SRD 0.20 per share.
Jeff Sneddon has attended every GRO-Biz conference. He is a wealth of knowledge when it comes to government contracting! Learn the basics on government contracting.
The document provides an agenda and overview for a briefing given to Iraqi vendors on contracting with the Joint Contracting Command - Iraq. It covers the responsibilities of Host Nation Business Advisors, the Iraqi First Program, registering as a vendor, finding solicitations, contract regulations, the solicitation process, and elements of a standard government contract format. Contact information is also provided for various HNBA representatives.
The document summarizes the process for obtaining a Fairness Opinion Report (FOR) from the Fairness Opinion Board (FOB) regarding technology transfer agreements funded by the Philippine government. The FOB reviews proposed agreements to determine if the financial terms are fair to the funding agency. The summary includes:
1) The FOB provides the DOST Secretary a FOR assessing if licensing/royalty fees in government-funded technology transfer agreements are fair.
2) RDIs that developed technologies with government funding can apply for a FOR review.
3) The FOR process takes 40 working days and involves the FOB reviewing documents, interviewing parties, and drafting an opinion on the agreement's fairness.
This document is a resume for Denise Ranno that outlines her professional experience and education. It details her past roles as a senior leasing support coordinator, corporate governance paralegal, investigation paralegal, legal associate/paralegal, and contract specialist/foreign local national administrator. In these roles, she prepared various legal documents, maintained databases and records, ensured regulatory compliance, and provided support to legal teams. She has nearly 25 years of legal experience and is currently pursuing an associate's degree in paralegal studies with a 3.6 GPA.
1) Shaily Gupta is applying for the position of company secretary and is sending her resume and CV for consideration.
2) She has qualifications and experience making her suitable for the position, including being a qualified company secretary since 2015.
3) Her professional experience includes company compliance work, experience with labour laws, taxation laws, and accounts work.
Other Services providers covers non-telecom service providers who provide Business Process Outsourcing services, Call centre Service, telebanking or tele-marketing service, network operation centres, vehicle tracking systems services or any other services apart from those of ISP and TSP. In India, it is mandatory for an OSP to apply to the DOT (Department of Telecommunication) in the prescribed manner along with the requisite documents, in order to seek registration under the respective category before beginning to provide any such service(S). DOT is the sole authority for approving and granting any OSP licences.
The document outlines an agenda for a meeting that includes:
1) Introducing who the company is and who they are trying to help with their product
2) Demonstrating their product
3) Having a question and answer session
The document provides information about starting a business in Truckee, California, including the permit process, fees, and requirements for use permits and minor use permits, as well as an application for a temporary sign permit.
1. The document is a request for proposal from the Missouri Office of Administration for janitorial services in various state-owned buildings in St. Louis.
2. It provides information on submitting a proposal, including a pre-proposal conference and tours of the buildings. Proposals are due by April 14, 2010.
3. The RFP describes the locations, square footage, and number of employees in the main buildings to be serviced, which include the Wainwright State Office Building, Mill Creek State Office Building, Chouteau & Compton Building, and Prince Hall Family Service Center.
1. The document is a request for proposal from the Missouri Office of Administration for janitorial services in various state-owned buildings in St. Louis.
2. It provides information on submitting a proposal, including a pre-proposal conference and tours of the buildings. Proposals are due by April 14, 2010.
3. The RFP describes the locations, square footage, and number of employees in the main buildings to be serviced, which include the Wainwright State Office Building, Mill Creek State Office Building, Chouteau & Compton Building, and Prince Hall Family Service Center.
1. The document is a request for proposal from the Missouri Office of Administration for janitorial services in various state-owned buildings in St. Louis.
2. It provides information on submitting a proposal, including a pre-proposal conference and tours of the buildings. Proposals are due by April 14, 2010.
3. The RFP describes the locations, square footage, and number of employees in the main buildings to be serviced, which include the Wainwright State Office Building, Mill Creek State Office Building, Chouteau & Compton Building, and Prince Hall Family Service Center.
This document summarizes a request for proposal from the Missouri Office of Administration for janitorial services in various state-owned buildings in St. Louis. It provides information on submitting proposals, including revising the return date to April 14, 2010. It outlines amendments made to sections of the RFP related to the contract period, specifications, and pricing. A pre-proposal conference was scheduled for March 30, 2010 to discuss the RFP and allow for questions.
The document discusses monitoring business processes through Twitter by modeling processes and tweeting updates at different stages. It provides examples of monitoring processes in the emergency room, airport security, and legal support. The document also discusses using mobile apps and crowdsourcing to monitor processes, and modeling processes collaboratively using interactive surfaces.
The document discusses monitoring business processes through Twitter and other technologies. It provides examples of how processes in different industries like healthcare, travel and real estate can be monitored in real-time. Specific technologies and applications mentioned include Twitter, iPhone/iPad apps, crowdsourcing, Microsoft Surface and Siftables. The document advocates for modeling processes collaboratively and monitoring processes to improve visibility, avoid issues and enhance customer experience.
This document provides an overview of collective negotiation agreements (CNAs) in the Philippines. It defines a CNA and outlines the steps to create one, including negotiation between management and unions, approval by employees, and signing by both parties. Key elements of CNAs like scope, union recognition, and grievance procedures are described. The document discusses negotiable topics like work schedules and benefits, as well as non-negotiable items set by law. Sample ground rules for negotiations and the registration process for CNAs are also summarized.
This document contains the resume of Sanuja Barsathy, who is seeking a rewarding and challenging position utilizing her BA in Criminology. She has over 10 years of experience in legal and administrative roles, including as a legal secretary, branch assistant, managing director's assistant, legal officer, and currently as a legal consultant. Her skills include legal processes, drafting documents, negotiations, and ensuring compliance. She is proficient in Microsoft Office and seeks to offer dedication and hard work to assist her employer.
Energy Consumer Advocates - Telemarketing LicenseStephen Scherig
The Florida Department of Agriculture and Consumer Services has issued a commercial telephone seller license (TC4820) to ENERGY CONSUMER ADVOCATES LLC that is valid until November 10, 2015. The department recommends seeking legal counsel to ensure sales contracts and scripts comply with Florida law. Salespersons must be licensed or obtain interim authority before making calls on behalf of the business, and it is unlawful to be unlicensed or solicit without a license.
This document provides an overview of the various services offered by Big Corp Solutions, including company law services, financial and fundraising services, taxation services, SEBI compliance and listings, IPR services, legal and quasi-legal services, and legal representation services. The company appears to offer a wide range of services related to compliance, financing, taxation, intellectual property, and legal support for businesses.
The administrator of the State Procurement Office requested that the Procurement Policy Board reconsider its decision to reopen the solicitation process for applicants for the administrator position. The board determined that four applicants were qualified but decided to seek additional applicants despite the open application period having provided sufficient time. The administrator argued that this decision introduces improper subjective influences, delays the process, and undermines trust in the selection process. He requested that the board submit the names of the four qualified applicants as required by statute.
Gov. Ige sent a letter to California Congresswoman Anna Eshoo in response to her August 2020 request for information about Hawaii's pandemic response.
https://www.civilbeat.org/2020/08/california-congresswoman-wants-answers-on-hawaiis-virus-response-effort/
Audit of the Department of the Honolulu Prosecuting Attorney’s Policies, Proc...Honolulu Civil Beat
This audit was conducted pursuant to Resolution 19-255,
requesting the city auditor to conduct a performance audit of the Honolulu Police Department and the Department of the Prosecuting Attorney’s policies and procedures related to employee misconduct.
Audit of the Honolulu Police Department’s Policies, Procedures, and ControlsHonolulu Civil Beat
The audit objectives were to:
1. Evaluate the effectiveness of HPD’s existing policies, procedures, and controls to identify and respond to complaints or incidents concerning misconduct, retaliation, favoritism, and abuses of power by its management and employees;
2. Evaluate the effectiveness of HPD's management control environment and practices to correct errors and prevent any misconduct, retaliation, favoritism, and abuses of power by its
management and employees; and
3. Make recommendations to improve HPD’s policies, procedures, and controls to minimize and avoid future managerial and operational breakdowns caused by similar misconduct.
The report summarizes use of force incidents by the Honolulu Police Department in 2019. There were 2,354 reported incidents, an increase from 2018. Physical confrontation techniques were used most often (53% of applications). The most common types of incidents requiring force were simple assault (13.4%), mental health cases (13.2%), and miscellaneous public cases (6.7%). Most incidents occurred on Mondays and Saturdays between midnight and 1:59am and involved males aged 34 on average, with the largest proportion being Native Hawaiian/Pacific Islanders (34.5%).
The Office of Health Equity aims to eliminate health disparities in Hawaii. Its vision is for policies and programs to improve the health of underserved groups. Its mission is to increase the capacity of Hawaii's health department and providers to eliminate disparities and improve quality of life. The office identifies disparities, recommends actions to the health director, and coordinates related activities and programs. It works to establish partnerships, identify health needs, develop culturally appropriate interventions, and promote national health objectives. The office's strategic goals are to increase awareness of disparities, strengthen leadership, improve outcomes through social determinants, improve cultural competency, and improve research coordination.
The document calls for unity and collaboration between Native Hawaiian and Pacific Islander communities in Hawaii to address COVID-19. It summarizes that government leaders have failed citizens by being slow to respond to the crisis, not working together effectively, and one in three COVID cases impacting Pacific Islanders. It calls on officials to take stronger, transparent leadership and get resources like contact tracers deployed quickly from Pacific Islander communities. Each day without action will lead to more cases, hospitalizations and deaths. It establishes a response team to improve COVID data and policies for Native Hawaiian and Pacific Islander communities.
This letter from the ACLU of Hawaii to the Honolulu Police Department raises concerns about racial disparities in HPD's enforcement of COVID-19 orders and use of force. It cites data showing Micronesians, Black people, Samoans and those experiencing homelessness were disproportionately arrested. It recommends HPD end aggressive enforcement of minor offenses, racial profiling, and using arrest statistics to measure performance. It also calls for implicit bias training, data collection and transparency regarding police stops, searches and arrests.
This letter from the ACLU of Hawaii to the Honolulu Police Department raises concerns about racial disparities in HPD's enforcement of COVID-19 orders and use of force. It cites data showing Micronesians, Black people, Samoans and those experiencing homelessness were disproportionately arrested. It recommends HPD end aggressive enforcement of minor offenses, racial profiling, and using arrest statistics to measure performance. It also calls for implicit bias training, data collection and transparency regarding police stops, searches and arrests.
This document is a complaint filed in circuit court by Jane Doe against The Rehabilitation Hospital of the Pacific and several individuals. Jane Doe alleges she has experienced discrimination and harassment at her job as a physical therapist at Rehab Hospital based on her sexual orientation. She lists several causes of action against the defendants and is seeking damages for the harm to her career and emotional distress caused by the defendants' actions.
This document provides guidance for large or extended families living together during the COVID-19 pandemic. It recommends designating one or two household members who are not at high risk to run necessary errands. When leaving the house, those individuals should avoid crowds, maintain social distancing, frequently wash hands, avoid touching surfaces, and wear cloth face coverings. The document also provides tips for protecting high-risk household members, children, caring for sick members, isolating the sick, and eating meals together while feeding a sick person.
The Office of Hawaiian Affairs (OHA) requests that the State of Hawaii prioritize collecting and reporting disaggregated data on Native Hawaiians relating to the COVID-19 pandemic. Specifically, OHA asks for disaggregated data from the Departments of Health, Labor and Industrial Relations, and Human Services on topics like COVID-19 cases, unemployment claims, and applications for assistance programs. Disaggregated data is critical to understand how the pandemic is impacting Native Hawaiians and to direct resources most effectively. OHA also requests information on how race data is currently collected by these agencies.
The CLA audit of OHA from 2012-2016 found significant issues in OHA's procurement processes and identified $7.8 million across 32 transactions as potentially fraudulent, wasteful, or abusive. The audit found 85% of transactions reviewed contained issues of noncompliance with policies and laws, while 17% (32 transactions) were flagged as "red flags". Common issues included missing procurement documents, lack of evidence that contractors delivered on obligations, and contracts incorrectly classified as exempt from competitive bidding. The audit provides a roadmap for OHA to investigate potential wrongdoing and implement reforms to address deficiencies.
This document provides a list of pro bono legal service providers for immigration courts in Honolulu, Hawaii, Guam, and the Northern Mariana Islands. However, as of the January 2018 revision date, there are no registered pro bono legal organizations for the immigration courts in Honolulu, Hawaii, Guam, or the Northern Mariana Islands. The document also notes that the Executive Office for Immigration Review maintains this list of qualified pro bono legal service providers as required by regulation, but that it does not endorse or participate in the work of the listed organizations.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive function. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
Mayor Kirk Caldwell issued a statement regarding the construction of a multi-purpose field at Waimānalo Bay Beach Park. City Council member Ikaika Anderson had requested halting all grubbing work until September 15 out of concern for the endangered Hawaiian hoary bat. However, the environmental assessment states grubbing of woody plants over 15 feet tall should not occur after June 1 to protect young bats. The city contractor will finish grubbing by the end of May as required. Canceling the contract would cost $300,000 in taxpayer money. Therefore, the city will proceed with completing Phase 1, including a multi-purpose field, play area, and parking lot, for $1.43 million, and will review additional
केरल उच्च न्यायालय ने 11 जून, 2024 को मंडला पूजा में भाग लेने की अनुमति मांगने वाली 10 वर्षीय लड़की की रिट याचिका को खारिज कर दिया, जिसमें सर्वोच्च न्यायालय की एक बड़ी पीठ के समक्ष इस मुद्दे की लंबित प्रकृति पर जोर दिया गया। यह आदेश न्यायमूर्ति अनिल के. नरेंद्रन और न्यायमूर्ति हरिशंकर वी. मेनन की खंडपीठ द्वारा पारित किया गया
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1. NEIL ABERCROMBIE
GOVERNOR
AARON S. FUJIOKA
ADMERSTRATOR
STATE OF HAWAII
STATE PROCUREMENT OFFICE
P.O. Box 119
Honolulu, Hawaii 96810-0119
Telephone: (808) 5874700
e-mail: state.procurementoffice@hawailgov
http://hawailgovispo
April 4, 2013
SPO 13-130
The Honorable Donna Mercado Kim, President
The Senate
State Capitol, Room 409
The Honorable Joseph Souki, Speaker of the House
House of Representatives
State Capitol, Room 431
Honolulu, Hawaii 96813
Dear President Kim and Speaker Souki:
SUBJECT: Review of Office of the Auditor Procurement Contracts for
Professional Services, Auditing Services
This memo is in response to your March 4, 2013 request to have the State Procurement
Office (SPO) review the subject contracts. The Office of the Auditor (OA) submitted for your
consideration 13 form SPO-016, Report of Procurement Violation, for professional services
procurements for auditing services during the period FY 07 thru FY 12
The SPO reviewed each form, and the following is provided for your consideration,
including recommendation on how to proceed.
FINDINGS
2/26/13 State Auditor memo to Senate President and House of Representative Speaker
conveying Auditor's determination on failure to adhere to certain state
procurement requirements.
The table below provides details of each contract.
3. The Honorable Donna Mercado Kim, President SPO 13-130
The Honorable Joseph Souki, Speaker of the House
April 4, 2013
Page 3
According to each form SPO-016, the OA inadvertently failed to obtain procurement
delegation authority from the Legislative Branch's Chief Procurement Officers (CP0s), Senate
President and House of Representatives Speaker, for any procurement method beyond the
dollar levels of $50,000 prior to 1/10/07 and $100,000 after 1/10/07. The initial procurements of
these auditing service contracts were conducted by either the individual department or DAGS,
from which responsibility to conduct these audits were subsequently transferred to OA for
contract administration. Upon contract renewal, OA staff did not obtain procurement delegation
authority from the CP0s.
The Hawaii Public Procurement Code, HRS chapter 1030 states:
§103D-207 Centralization of procurement authority. Except as otherwise provided in
sections 1030-208, 1030-209, and 103D-210, all rights, powers, duties, and authority relating to
the procurement of goods, services, and construction, and the management, control,
warehousing, sale, and disposal of goods, services, and construction now vested in, or
exercised by, the governmental bodies of the State and counties are hereby transferred to the
respective chief procurement officers.
§1030-208 Delegation of authority by the chief procurement officer. Subject to the
rules of the policy board, each chief procurement officer may delegate any authority or duty
conferred upon the chief procurement officer by this chapter to designees or to any department,
agency or official within their respective jurisdictions.
Hawaii Administrative Rules that implement these statutes provide the requirements and
guidance to obtain the written delegation. For example, SPO issues written procurement
delegations to each department head, and includes instructions and guidance to allow the
department head to further delegate procurement authority to procurement officers (i.e. division
chiefs, branch chiefs, executive directors, etc.) SPO memos and delegation forms are available
at htto://hawaiimov/soo/state-countv-Dersonnel-manual/procurement-deleoation/orocurement-
deleaation-authoritv.
The OA has taken the following corrective actions:
1. Issued and read applicable procurement statutes, rules, policies, and procedures;
2. Reviewed available guidance at the SPO website;
3. Participated in SPO sponsored training, including
• SPO 115, Professional Services,
• SPO 141, Reporting/Posting awards,
• SPO-140, Posting Procurement Awards, Notices and Solicitations,
• SPO-135, Contract Administration; and
4. Added a reminder in their award-decision memo to indicate whether procurement
delegation authority is required.
Attached for your information is a listing of OA attendees of SPO procurement
workshops, which reflects OA's efforts to meet compliance requirements.
4. The Honorable Donna Mercado Kim, President SPO 13-130
The Honorable Joseph Souki, Speaker of the House
April 4, 2013
Page 4
A complete listing of SPO training workshops, is available to all CPO jurisdictions, and is
viewable at htte://hawaii.00viseo/oeneralttraininq-and-informational-sessions.
DETERMINATION
These procurement violations are determined to be inadvertent, a mistake on the part of
staff(s) not knowledgeable on the requirements and process. OA has implemented corrective
actions to prevent recurrence.
SPO recommends approval of the violations with the following CPO comments:
The procurement violations are approved with the understanding that OA has taken
corrective action and has established a process that will prevent future recurrence.
If you have any questions, please call me at 587-4700.
Sincerely,
Aaron S. Fujioka
Attachment
5. State Procurement Office
Attendance at Procurement Workshops
Office of the State Auditor
from 2006 to 03131113
Workshop No. Workshop Title Date Attended
Akinaka, Sarah No. of Classes Attended= 1
127 Detecting and Preventing Antitrust Violations 5/19/09
2Calvin, Hangai No. of Classes Attended= 1
176 pCard Program Changes and Updates 11/4/10
3 Choo, David No. of Classes Attended= 2
127 Detecting and Preventing Antitrust Violations 5/22109
170 Overview of Procurement Practices - HRS Chapter 103D 4/7/10
4 Endo, Lauren No. of Classes Attended- 3
120 Small Purchases 417/10
127 Detecting and Preventing Antitrust Violations 5/19/09
170 Overview of Procurement Practices - HRS Chapter 103D 417/10
Fujii, Arvin No. of Classes Attended= 2
127 Detecting and Preventing Antitrust Violations 5/19/09
170 Overview of Procurement Practices - HRS Chapter 103D 417/10
6 Hangai, Calvin No. of Classes Attended= 1
127 Detecting and Preventing Antitrust Violations 5/19/09
7Hao, Sean No. of Classes Attended= 3
127 Detecting and Preventing Antitrust Violations 4/5/11
135 Contract Administration 12/15/10
170 Overview of Procurement Practices - HRS Chapter 1031) 10/14/10
8 Hayamoto, Adelyne No. of Classes Attended= 7
105 Competitive Sealed Proposals 6/8/12
105 Competitive Sealed Proposals 6/6/12
127 Detecting and Preventing Antitrust Violations 5/19/09
135 Contract Administration 6/12/12
141 Reporting/Posting Awards 6/14/12
170 Overview of Procurement Practices - HRS Chapter 103D 3/14/13
170 Overview of Procurement Practices - HRS Chapter 103D 417/10
9 Hibbard, Rachel No. of Classes Attended= 2
127 Detecting and Preventing Antitrust Violations 4/5/11
170 Overview of Procurement Practices - MRS Chapter 103D 3/14/13
wHiga, Debbie No. of Classes Attended= 8
135 Contract Administration 9/13/12
140 Overview of the SPO Website and Posting Procurement Awards, Notices and 9/4/12
Solicitations
Attendance at SPO Procurement Workshops by Attendee - Office of the Auditor 2006-03131/13 Page 1 of 4
6. Workshop No. Workshop Title
141 Reporting/Posting Awards
155 Infra and Out-of-State Travel Procedures
170 Overview of Procurement Practices - HRS Chapter 103D
175 pCard Overview and Updates
Date Attended
10/4/12
9/28/12
3/14/13
9/27/12
11 Higa, Marlon No. of Classes Attended= /
127 Detecting and Preventing Antitrust Violations 5/22/09
12 Ito, Adele No. of Classes Attended=1
140 Overview of the SPO Website and Posting Procurement Awards, Notices and 9/4/12
Solicitations
/3 Kawamoto, Roy No. of Classes Attended= 2
135 Contract Administration 9/13/12
170 Overview of Procurement Practices - HRS Chapter 103D 3/14/13
14 Kubota, Stanley No. of Classes Attended=1
127 Detecting and Preventing Antitrust Violations 5/19/09
15 Lee, Norman Na of Classes Attended= 2
127 Detecting and Preventing Antitrust Violations 5/22/09
170 Overview of Procurement Practices - HRS Chapter 103D 4/7/10
16 Lum, Spencer
127 Detecting and Preventing Antitrust Violations
/ 7 Matsumoto, Greg
125 Exemptions from HRS Chapter 103D
135 Contract Administration
170 Overview of Procurement Practices - HRS Chapter 1031)
175 pCard Overview and Updates
15 Mukai, Pat
155 Infra and Out-of-State Travel Procedures
175 pCard Overview and Updates
19 Murata, Jennifer
127 Detecting and Preventing Antitrust Violations
20 Oda, David
127 Detecting and Preventing Antitrust Violations
170 Overview of Procurement Practices - HRS Chapter 103D
21 Oftana, Tricia
127 Detecting and Preventing Antitrust Violations
135 Contract Administration
170 Overview of Procurement Practices - HRS Chapter 103D
235 Overview of Procurement of Health & Human Services
22 Oshiro, Jayna
127 Detecting and Preventing Antitrust Violations
170 Overview of Procurement Practices - HRS Chapter 103D
23 Racuya-Markrich, Kathleen
127 Detecting and Preventing Antitrust Violations
No. of Classes Attended= 1
5/19/09
No. of Classes Attended=4
11/15/12
12/3/12
4/7/10
12/12/12
No. of Classes Attended= 2
9/28/12
9/27/12
No. of Classes Attended= 1
5/19/09
No. of Classes Attended= 2
5/19/09
4/7/10
No. of Classes Attended= 4
5/22/09
3/17/10
4/7/10
5/11/09
No. of Classes Attended= 2
5/19/09
4/7/10
No. of Classes Attended= 4
5/22/09
Attendance at SPO Procurement Workshops by Attendee - Office of the Auditor 2006-03131/13 Page 2 of4
7. 31 Vasconcellos Jr, Danny
170 Overview of Procurement Practices - HRS Chapter 103D
nVasconcellos, Danny
127 Detecting and Preventing Antitrust Violations
235 Overview of Procurement of Health & Human Services
No. of Classes Attended=1
4/7/10
No. of Classes Attended= 2
5/22/09
5/11/09
Workshop No. Workshop Title
135 Contract Administration
170 Overview of Procurement Practices - HRS Chapter 103D
170 Overview of Procurement Practices - HRS Chapter 103D
Date Attended
3/17/10
3/14/13
4/7/10
24 Rawls, Ron No. of Classes Attended=4
100 Competitive Sealed Bids 2/14/13
100 Competitive Sealed Bids 2/12/13
120 Small Purchases 1/22/13
126 Procurement Code of Ethics and Compliance with HRS Chapter 103D 1/16/13
25 Rawls, Ronald No. of Classes Attended=1
170 Overview of Procurement Practices - HRS Chapter 103D 3/14/13
26 Ray, Rachel No. of Classes Attended= 3
120 Small Purchases 11/17/06
176 pCard Program Changes and Updates 11/4/10
199p11 Price List Telecommunication Equipment Info Session 11/19/08
27Shilgi, Ron No. of Classes Attended= /
170 Overview of Procurement Practices - HRS Chapter 1030 3/14/13
nTamashiro, Trevor No. of Classes Attended=1
170 Overview of Procurement Practices - HRS Chapter 103D 3/14/13
29 Trifonovitch, Kelli No. of Classes Athwkled=1
170 Overview of Procurement Practices - HRS Chapter 103D 4/7/10
30 Trifonovitch, KeIli Abe Na of Classes Attended=1
127 Detecting and Preventing Antitrust Violations 5/19/09
33Velasco, Nicole No. of Classes Attended= 2
140 Overview of the SPO Website and Posting Procurement Awards, Notices and 8/11/11
Solicitations
170 Overview of Procurement Practices - HRS Chapter 103D 8/25/11
34 Wiles, Greg No. of Classes Attended=1
170 Overview of Procurement Practices - HRS Chapter 103D 4/14/11
33Wilson, Stephen No. of Classes Attended= 2
127 Detecting and Preventing Antitrust Violations 5/22/09
170 Overview of Procurement Practices - HRS Chapter 103D 4/7/10
36Wong, Jerry No. of Classes Attended=6
127 Detecting and Preventing Antitrust Violations 5/19/09
135 Contract Administration 9/13/12
140 Overview of the SPO Website and Posting Procurement Awards, Notices and 9/4/12
Solicitations
141 Reporting/Posting Awards 10/4/12
Attendance at SPO Procurement Workshops by Attendee - Office of the Auditor 2006-03/31/13 Page 3 of 4
8. 37Wong,
110
120
135
141
155
175
185
190
is-1303Cloud
Russell
Emergency and Sole Source Procurements
Small Purchases
Contract Administration
Reporting/Posting Awards
Infra and Out-of-State Travel Procedures
pCard Overview and Updates
Prevailing Wage, Certified Payroll and Contracting Agency Responsibilities
SPO Price and Vendor Lists/Cooperative Contracts
Info Session WSCA Public Cloud Hosting VL 13-16
No. of Classes Attended= 9
9/27/12
10/23/12
9/13/12
10/4/12
9/28/12
9/27/12
10/18/12
1/24/13
3/13/13
Workshop No
170
170
Date Attended
3/14/13
4/7/10
• Workshop Title
Overview of Procurement Practices - HRS Chapter 1030
Overview of Procurement Practices - HRS Chapter 103D
38Yamane, Jan No. of Classes Attended=3
127 Detecting and Preventing Antitrust Violations 5/19/09
170 Overview of Procurement Practices - HRS Chapter 1030 3/14/13
170 Overview of Procurement Practices - HRS Chapter 1030 4/7/10
39Yee, Sterling
127 Detecting and Preventing Antitrust Violations
170
No. of Classes Attended= 2
5/22/09
4/7/10
95
Overview of Procurement Practices - HRS Chapter 1030
Grand Total Attendance
Attendance at SPO Procurement Workshops by Attendee - Office of the Auditor 2006-0341/13 Page 4 of 4
9. DONNA MERCADO KIM
PRESIDENT
RONALD D KOUCHI
VICE PRESIDENT
SAM SLOM
MINORITY LEADER Ilrbe ipenate
STATE CAPITOL
HONOLULU, HAWAII 96813
FIRST DISTRICT
GILBERT KAHELE
SECOND DISTRICT
RUSSELL E RUDERMAN
THIRD DISTRICT
JOSH GREEN
FOURTH DISTRICT
MALAMA SOLOMON
March 4, 2013
FIFTH DISTRICT
GILBERT SC KEITMAGARAN
SIXTH DISTRICT
ROSALYN H BAKER
SEVENTH DISTRICT
J KALANI ENGLISH
EIGHTH DISTRICT
RONALD 0 KOUCHI
NINTH DISTRICT
SAM SLOM
TENTH DISTRICT
LEE IHARA. JR
ELEVENTH DISTRICT
BRIAN I TANIGUCHI
TWELFTH DISTRICT
BRICKWOOD GALUTERIA
THIRTEENTH DISTRICT
SUZANNE CHUN OAKLAND
FOURTEENTH DISTRICT
DONNA MERCADO KIM
FIFTEENTH DISTRICT
GLENN WAKAI
SIXTEENTH DISTRICT
DAVID Y IGE
SEVENTEENTH DISTRICT
CLARENCE K NISHIHARA
EIGHTEENTH DISTRICT
MICHELLE N KIDANI
NINETEENTH DISTRICT
WILL ESPERO
Aaron Fujioka, Administrator
State Procurement Office
P.O. Box 119
Honolulu HI 96810-0119
Dear Mr. Fujioka:
We are in receipt of a letter from the Office of the Auditor dated February 26, 2013.
The letter requests our approval of certain past procurement contracts for
professional services.
As the Chief Procurement Officers for the Senate and House of Representatives, we
would like to request your assistance in reviewing the attached forms related to
those contracts and make recommendations on how to proceed, including providing
comments as deemed appropriate.
We thank you in advance for your assistance on this matter. If you have any
questions, please contact Terrence Aratani at 587-7200 or Denise Liu at 586-6100
from our staff
Sincerely,
TWENTIETH DISTRICT
MIKE GABBARD
TWENTY-FIRST DISTRICT
MAILE S L SHIMADUKURO
TWENTY-SECOND DISTRICT Donna Mercado KimDONOVAN M DELA CRUZ
Senate PresidentTWENTY-THIRD DISTRICT
CLAYTON HEE
TWENTY-FOURTH DISTRICT
JILL N TOKUDA
TWENTY-FIFTH DISTRICT
LAURA H THIELEN
CHIEF CLERK
CAROL TANIGUCHI
Joseph M. Souki
Speaker of the House
Attachments
10. 4f:.....•••••••..
„ 9 „
JAN K. YAMANE
Acting State Auditor
(808) 587-0800
FAX: (808) 587-0830
c
STATE OF HAWAII
OFFICE OF THE AUDITOR
465 S. King Street, Room 500
Honolulu, Hawaii 96813-2917
February 26, 2013
The Honorable Donna Mercado Kim
President of the Senate
Hawaii State Capitol, Room 409
Honolulu, Hawai` i 96813
The Honorable Joseph M. Souki
Speaker of the House of Representatives
Hawaii State Capitol, Room 431
Honolulu, Hawai` i 96813
Dear Madam President and Mr. Speaker:
Last year, the Auditor determined that her office inadvertently failed to adhere to certain state
procurement approval requirements in connection with contracts for financial statement audit services
provided by CPA firms between 2004 and 2012. The Auditor self-reported the violations to the State
Procurement Office (SPO) on standard forms provided by the SPO. Subsequently, however, the SPO
informed us that we need to obtain "comments" from our respective Chief Procurement Officers (CP0s):
the President of the Senate and the Speaker of the House of Representatives. Accordingly, the purpose of
this letter is to provide you with an explanation of the background and circumstances that led to the
violations and to request your assistance in completing the Chief Procurement Officer Comments section
on page 3 of the SPO procurement violation reports.
Background
Each year, the Office of the Auditor requests a procurement delegation of authority letter, approved by
both the President of the Senate and the Speaker of the House of Representatives, which establishes
procurement limits for the State Auditor. Additional approvals by the Senate President and House
Speaker are required for procurement actions that exceed certain dollar limits. In particular, prior to
January 10, 2007, procurement actions (for goods or services) exceeding $50,000 required the additional
approvals; after January 10, 2007, the additional approvals threshold increased to $100,000.
In 2004, the Office of the Auditor began managing contracts for annual financial statement audits of
various state departments and agencies, as performed by CPA firms. Previously, the contracts were
managed by DAGS or the department/agency being audited. Many of these contracts were three-year
contracts and were transferred "mid-term" to the Office of the Auditor. When new contracts with the
CPA firms were procured by the Office of the Auditor, neither the Auditor nor her staff were aware that
the contracts needed the additional approvals; consequently, they were not obtained.
In 2012, we determined that many of the financial statement audit services contracts should have been
submitted to the Senate President and House Speaker for approval. We therefore researched our 2004—
2012 contract records and compiled a list of contracts with CPA firms for which Senate President and
House Speaker approvals were not obtained. We informed the previous Senate President and House
11. The Honorable Donna Mercado Kim
The Honorable Joseph M. Souki
February 26, 2013
Page 2
Speaker of those violations in a letter dated August 9, 2012, and prepared 13 procurement violation
reports (including corrective action plans) and inadvertently submitted them to the SPO on January 8,
2013. The SPO has informed us that we need to obtain comments from our respective CPOs in order to
complete the process.
Request for Assistance
Please review the 13 procurement violation reports (enclosed) and provide any comments you may have
in the Chief Procurement Officer Comments section on page 3 of each violation report. Upon completion,
please return the forms to the Office of the Auditor for our records.
If you have any questions or concerns, please feel free to contact me.
Sincerely,
Jan K. Yamane
Acting State Auditor
Enclosures