1/30/2018. What are the Contents of Governance and Management Audit Report?
|
|
- Jack Horn
- 5 years ago
- Views:
Transcription
1 GOVERNANCE AND MANAGEMENT AUDIT WORKING PAPER (PERFORMANCE AUDIT REPORT) The remarks portion should indicate findings in the document whether it is not in the possession by the right person, found to be incomplete in substance, or the document is not duly signed by responsible officers. There are two (2) major components in the working paper. The 1st component is the Governance Reports while the 2nd component is the Management Report/Records A. GOVERNANCE OFFICERS DOCUMENTS Please Check if available A.1 General Assembly 1. Approval of Plans and Budget 2. Acceptance/approval/confirmation /ratification of the following report of the Board and committees 2.1 Board Report 2.2 Committee Reports 2.3 Management Reports Remarks GOVERNANCE AND MANAGEMENT AUDIT WORKING PAPER (PERFORMANCE AUDIT REPORT) B. MANAGEMENT /RECORDS What are the Contents of Governance and Management Audit Report? DOCUMENTS Please Check if available Remarks The presentation of the Governance and Management Audit Report shall at least include the following parts: B.1 Organizational/Operational Structure 1. Organizational Chart 2. Management Functional Chart 3. Functional Statement of Each unit/department/section a) Basic Information ; b) Executive Summary; c) Objectives and Scope of the Audit; d) Observations /Findings and e) Recommendation and Conclusion
2 Officers Required to Undergo Mandatory Trainings 1. Board of Directors; 2. Secretary; 3. Treasurer; 4. Election Committee; 5. Audit Committee; 6. Ethics Committee; 7. Mediation and Conciliation Committee; 8. Other Committees created by the General/Representative Assembly; and 9. General Manager or Chief Executive Officer, Undertaken / Completed(MC ) Section 3. Required Trainings for cooperative officers CATEGORY OF COOP Micro-cooperatives cooperatives with total assets of 3 Million and below All other cooperatives with total assets of more than 3 million Additional trainings for officers of cooperatives engaged in savings and credit with at least Five Million Pesos (Php5,000,000.00) worth of deposit liabilities based on their latest Audited Financial Statement TRAINING COURSE Fundamentals of Cooperatives Governance and Management of Cooperatives Fundamentals of Cooperatives Governance and Management of Cooperatives Financial Management 8 Risk Management 4 Credit Management 4 Section 4. Period of Compliance. Cooperative officers shall complete the required trainings within the first half of their term. Section 6. Inclusion in the Cooperative Election Guidelines. Cooperatives shall include in their election guidelines the following: A policy requiring all officers to comply with the mandatory training requirements and the person responsible to ensure compliance thereof, this shall be the election committee, in case of elective officers, and in the case of appointed officers, the Board of Directors. Provision that non-compliance with the training requirements during their term shall be one of the grounds for disqualification for future election or appointment in any position in the cooperative. Provision that the cooperative shall ensure that all officers shall undertake/comply with the mandatory training during his/her half of his/her term.
3 Section 8. Sanctions for non-compliance/failure to comply with the mandatory training. For the Cooperative Officers. Failure of a cooperative officer to comply with the required trainings during his/her term shall be a ground for his/her disqualification as future officer of the cooperative in any position until he/she has complied with the required trainings. For the Cooperative Willful failure of the concerned cooperative to comply with the training requirements for its officers, despite notice shall be a ground for the non-issuance of the Certificate of Compliance to the cooperative for the next immediate year. Section 10. Submission of the required report on the List of Officers and Trainings Undertaken/ Completed. xxx the cooperative shall submit an annual report which shall reflect the specific names and positions of all the incumbent officers of the cooperative and the required trainings these officers have undertaken/completed for the year being reported in compliance to training requirements for cooperative officers. The cooperative shall submit the report even if the cooperative officers have not complied or partially complied with the required trainings. For secondary and tertiary cooperatives Copy of the electronically encoded Cooperative Annual Progress Report (CAPR) with the following attachments: A. Social Audit Report including its program of activities pursuant to its socio-civic goals; B. Governance and Management Audit for Cooperatives (Performance Audit Report,including copies of the semi annual Report on mediation and conciliation as received by the Authority ; C. Financial Statements audited by an External Auditor accredited by the CDA (including electronic submission); D. Undertaken / Completed;
4 For secondary and tertiary cooperatives E. List of affiliates and cooperatives which have remitted their respective Cooperative Education and Training Funds (CETF); F. Business consultancy assistance including the nature, cost, and the use of CETF; and G. Other training activities undertaken specifying therein the nature, participants, and cost of each activity. For Micro Cooperatives Cooperative Annual Progress Report (CAPR) which shall have the following attachments: A. Financial Statements audited by any of the following: 1) External auditor accredited by the Board of Accountancy (BOA); 2) Audit Committee of the cooperative; or 3) Audit committee of the federation or union where the cooperative is affiliated, B. Undertaken/ Completed; Micro cooperatives, however, are required to encode their CAPR through the web based system within six (6) months from the issuance of the COC. For Electric Cooperatives 1. Copy of the electronically encoded Cooperative Annual Progress Report (CAPR) with the following attachment: A. Social Audit Report including its program of activities pursuant to its socio-civic goals; B. Governance and Management Audit for Cooperatives (Performance Audit Report), including copies of the semi annual Report on mediation and conciliation as received by the Authority ; C. Financial Statements audited by an External Auditor accredited by the CDA (including electronic submission) and D. Undertaken / Completed 2. List of Members issued with Share Capital Certificate.
5 Cooperatives with less than one year of operation Copy of the electronically encoded Cooperative Annual Progress Report (CAPR) with the following attachments. Financial Status Reports signed by the Audit Committee and the Chairman of the Cooperative: Statement of Financial Condition Statement of Operation MC GUIDELINES IN THE IMPOSITION OF FINES AND PENALTIES FOR DELAYED SUBMISSION OF REQUIRED REGULAR When Delay is Incurred Cont Delay shall commence on the day following the last day prescribed for the filing of reports. However, should the last day of filing fall on a Saturday, Sunday or nonworking holiday, the last day for filing shall be the next working day. If the delay is due to fortuitous events, including but not limited to fire, storms, or other natural calamities an order from any competent court or government agency; or a declared national emergency or public disorder including strikes and lockout, the period for such delay may be excused, provided that the Authority is given due notice within fifteen (15) days from the cessation of the cause of the delay. Thereafter, the cooperative shall be given another thirty (30) days to file the required report, the lapse of which shall consider the cooperative in delay.
6 Total Loss or Destruction of Records due to Fortuitous Event or Force Majeure Upon favourable recommendation of the concerned Extension Office Director, and upon approval of the Board of Administrators, the submission of the mandatory reportorial requirements may be waived in case of total destruction/loss of records and reports due to force majeure or fortuitous events.. Waiver of Penalties In order for said waiver to apply, the cooperative shall submit the following: 1. Certification issued by the Local Government Unit (LGU) or Barangay Certificate where the principal office of the cooperative is located stating the occurrence of such force majeure or fortuitous event; 2. Letter of application for relief in the submission of regulatory requirements signed by the Chairperson and/or the General Manager of the cooperative; 3. Damage Assessment Report Fines and Penalties Failure to file the required regular reports with the corresponding attachments on time shall subject the Accountable Officers to a fine of One Hundred Pesos (Php100.00) per day of delay. Electric Cooperatives shall be subject to an additional fine of P100/day for the delay in the submission of the List of Members Issued with Share Certificate. Micro Cooperatives which refer to cooperatives with assets of Three Million Pesos Php3,000, and below based on Audited Financial Statements for the covered Reporting Period, shall be exempted from the monetary penalties but may be meted the penalty of non-issuance of Certificate of Compliance. COOPERATIVES: Every cooperative shall have the following documents ready and accessible to its members and representatives of the Authority for inspection during reasonable office hours at its official address: "(a) A copy of this Code and all other laws pertaining to cooperatives; "(b) A copy of the regulations of the Authority; "(c) A copy of the articles of cooperation and bylaws of the cooperative;
7 "(d) A register of members; "(e) The books of the minutes of the meetings of the general assembly, board of directors and committee; "(f) Share books, where applicable; "(g) Financial statement; and "(h) Such other documents as may be prescribed by laws or the bylaws. COOPERATIVES: Each cooperative shall maintain records of accounts such that the true and correct condition and the results of the operation of the cooperative may be ascertained therefrom at any time. The financial statements, audited according to generally accepted auditing standards, principles and practices, shall be published annually and shall be kept posted in a conspicuous place in the principal office of the cooperative. COOPERATIVES: shall submit reports with the Authority within one hundred twenty (120) days from the end of the calendar year.. Failure to file the required reports shall subject the accountable officer/s to fines and penalties as may be prescribed by the Authority, and shall be a ground for the revocation of authority of the cooperative to operate as such. The board of directors shall present the complete audit report to the general assembly COOPERATIVES: Ensure that the reports are accessible to its members, and copies thereof shall be furnished to all its members of record. The accountant or the bookkeeper of the cooperative shall be responsible for the maintenance of the cooperative in accordance with generally accepted accounting practices. He shall also be responsible for the production of the same at the time of audit or inspection.
8 Duties and Responsibilities The audit committee shall be responsible for the continuous and periodic review of the books and records of account to ensure that these are in accordance with generally accepted accounting practices. He shall also be responsible for the production of the same at the time of audit or inspection. Duties and Responsibilities of the Cooperative The Cooperative External Auditor (Article 81) The auditor shall submit to the board of directors and to the audit committee the financial audit report which shall be in accordance with the generally accepted auditing standards for cooperatives as jointly promulgated by the Philippine Institute of Certified Public Accountants (PICPA) and the Authority Rights of the Members (Art.83) A member shall have the right to examine the records required to be kept by the cooperative under Article 52 of this Code during reasonable hours on business days and he may demand, in writing, for a copy of excerpts from said records without charge except the cost of production. Rights of the Members (Art.83) Any officer of the cooperative who shall refuse to allow any member of the cooperative to examine and copy excerpts from its records shall be liable to such member for damages and shall be guilty of an offense which shall be punishable under Article 140 of this Code: Provided, That if such refusal is pursuant to a resolution or order of the board of directors, the liability under this article shall be imposed upon the directors who voted for such refusal.
9 Rights of the Members (Art.83) Provided, further, That it shall be a defense to any action under this article that the member demanding to examine and copy excerpts from the cooperative records has improperly used any information secured through any prior examination of the records of such cooperative or was not acting in good faith or for a legitimate purpose in making his demand. Penal Provisions (Art. 140) The following acts or omissions affecting cooperatives are hereby prohibited: "(6) The following are considered offenses punishable by a penalty of imprisonment of not less than one (1) year nor more than five (5) years or a fine of not more than Fifty thousand pesos (P50,000.00) or both at the discretion of the court: (a) Omission or refusal to furnish any information, report or other document that is required under this Code; Penal Provisions (Art. 140) The following acts or omissions affecting cooperatives are hereby prohibited: "(b) Providing information, reports or other documents to the Authority that are required under this Code which the person knows to be false or misleading; "(d) Making an entry required under this Code in a book or register, which the person knows to be false or misleading; "(e) Hindering an authorized person from making an inspection, audit, examination or investigation required under this Code; "(f) Failure to comply with an order or written instructions issued or given by the Authority; Penal Provisions (Art. 140) "In case of violation of any provision of this Code, the individual or individuals, and in the case of organizations or government agencies, its officers, and directors shall, upon conviction by a Court, each suffer a penalty of not less than two (2) years but not more than five (5) years imprisonment or a fine in the amount of not less than Twenty thousand pesos (P20,000.00), or both at the discretion of the court. In the case of a public official or employee, the offender shall upon conviction, suffer the accessory penalty of temporary absolute disqualification.
GOVERNANCE AND MANAGEMENT AUDIT WORKING PAPER (PERFORMANCE AUDIT REPORT)
GOVERNANCE AND MANAGEMENT AUDIT WORKING PAPER (PERFORMANCE AUDIT REPORT) This working paper must be filled up by the Internal Auditor or the Audit Committee in coordination with the responsible person/s
More informationTHE PUBLIC LIABILITY INSURANCE ACT, 1991 ARRANGEMENT OF SECTIONS
THE PUBLIC LIABILITY INSURANCE ACT, 1991 ARRANGEMENT OF SECTIONS SECTIONS 1. Short title and commencement. 2. Definitions. 3. Liability to give relief in certain cases on principle of no fault. 4. Duty
More informationAMENDED AND RESTATED BYLAWS NIAGARA POWER COALITION, INC. Dated: May 20, 2009
AMENDED AND RESTATED BYLAWS OF NIAGARA POWER COALITION, INC. Dated: May 20, 2009 BYLAWS OF NIAGARA POWER COALITION, INC. Section 1. Name. ARTICLE I - THE CORPORATION The Corporation shall be known as:
More informationWest Virginia Manufactured Housing Construction Safety Standards Act. Chapter 21, Article 9 Code of West Virginia and Legislative Rule
West Virginia Manufactured Housing Construction Safety Standards Act Chapter 21, Article 9 Code of West Virginia and Legislative Rule CHAPTER 21. LABOR. ARTICLE 9. MANUFACTURED HOUSING CONSTRUCTION AND
More informationBYLAWS. VALENCIA GROVES HOMEOWNERS ASSOCIATION, INC., an Arizona nonprofit corporation ARTICLE I GENERAL PROVISIONS
BYLAWS OF VALENCIA GROVES HOMEOWNERS ASSOCIATION, INC., an Arizona nonprofit corporation ARTICLE I GENERAL PROVISIONS 1.1 Name. The name of this nonprofit corporation ("Association") is "Valencia Groves
More informationEmployment (Co-Determination in the Workplace) Act (1976:580)
Employment (Co-Determination in the Workplace) Act (1976:580) Amendments: up to and including SFS 2013:615 Introductory Provisions Section 1 This Act shall apply to the relationship between employer and
More informationBy-Laws SVAI. Specialty Vehicle Appraisal Institute of Alberta
By-Laws SVAI Specialty Vehicle Appraisal Institute of Alberta Specialty Vehicle Appraisal Institute Bylaws Table of Contents By-Laws... 1 SVAI... 1 Specialty Vehicle Appraisal Institute of Alberta...
More informationChapter 75 CONSTRUCTION CODES, UNIFORM
Chapter 75 CONSTRUCTION CODES, UNIFORM 75-1. Enforcing agency; office location; permit procedure. 75-2. Construction Board of Appeals. 75-3. Fee schedule. 75-4. Reports of Construction Official; surcharge
More informationNON-GOVERNMENTAL ORGANIZATIONS CO-ORDINATION ACT
LAWS OF KENYA NON-GOVERNMENTAL ORGANIZATIONS CO-ORDINATION ACT NO. 19 OF 1990 Revised Edition 2012 [1990] Published by the National Council for Law Reporting with the Authority of the Attorney-General
More informationBYLAWS MINNESOTA DIVISION IZAAK WALTON LEAGUE OF AMERICA
BYLAWS MINNESOTA DIVISION IZAAK WALTON LEAGUE OF AMERICA As Amended April 26, 2014 ARTICLE 1 MEETINGS 1.01 The annual meeting of this corporation, also referred to as the state convention, shall be held
More informationBYLAWS TRANSACTION PROCESSING PERFORMANCE COUNCIL OF THE. Version 2.8. April 2014
BYLAWS OF THE TRANSACTION PROCESSING PERFORMANCE COUNCIL Version 2.8 April 2014 TABLE OF CONTENTS ARTICLE I - OFFICES 1.1 Principal Office 1.2 Change Of Address ARTICLE II - MEMBERS 2.1 Classification
More informationBYLAWS SOCIETY FOR PERSONALITY ASSESSMENT FOUNDATION. (formed under the Virginia Nonstock Corporation Act) ARTICLE I Name
BYLAWS OF SOCIETY FOR PERSONALITY ASSESSMENT FOUNDATION (formed under the Virginia Nonstock Corporation Act) ARTICLE I Name Section 1.01. Name. The corporate name of this organization (hereinafter referred
More informationBYLAWS OF CALIFORNIA TOW TRUCK ASSOCIATION
BYLAWS OF CALIFORNIA TOW TRUCK ASSOCIATION BYLAWS OF CALIFORNIA TOW TRUCK ASSOCIATION, INC. A California Nonprofit Mutual Benefit Corporation ARTICLE 1: NAME Section 1.1 Name. The name of this corporation
More informationSAMOA INTERNATIONAL MUTUAL FUNDS ACT 2008
SAMOA INTERNATIONAL MUTUAL FUNDS ACT 2008 Arrangement of Provisions PART 1 PRELIMINARY 1. Short title and commencement 2. Interpretation 3. Meaning of fit and proper PART 2 ADMINISTRATION 4. Registrar
More informationOBJECTS AND REASONS. Arrangement of Sections PART I. Preliminary PART II. Licensing Requirements for International Service Providers
1 OBJECTS AND REASONS This Bill would provide for the regulation of the providers of international corporate and trust services and for related matters. Section 1. Short title. 2. Interpretation. 3. Application
More informationARTICLE 12. RETAIL MARIJUANA
ARTICLE 12. RETAIL MARIJUANA A. PURPOSE The purpose of this Article is to provide for and regulate the issuance of local licenses for retail marijuana establishments and retail marijuana social clubs as
More informationBY-LAWS THE COPPERFIELD NEIGHBORHOOD ASSOCIATION, INC. September 27, 2016
BY-LAWS OF THE COPPERFIELD NEIGHBORHOOD ASSOCIATION, INC. September 27, 2016 1 1.1 Principal Office. 2016-09-27 BY-LAWS OF THE COPPERFIELD NEIGHBORHOOD ASSOCIATION, INC. ARTICLE I Principal office of the
More informationNo Be it enacted by the General Assembly of the State of South Carolina:
No. 498 An Act To Create The James Island Public Service District In Charleston County And To Provide That Bonds Of Such District May Be Issued In An Amount Not To Exceed One Hundred Thousand Dollars And
More informationMinnesota Society of Certified Public Accountants Bylaws as adopted by membership with February 2018 amendments
Minnesota Society of Certified Public Accountants Bylaws as adopted by membership with February 2018 amendments ARTICLE I MEMBERSHIP Section 1. CPA Members a) Eligibility for Membership. Subject to the
More informationTHE ACADEMIC MAGNET FOUNDATION BYLAWS ARTICLE I. Name and Offices
THE ACADEMIC MAGNET FOUNDATION BYLAWS ARTICLE I Name and Offices Section 1.1 NAME. The name of this Corporation shall be THE ACADEMIC MAGNET FOUNDATION Section 1.2 CORPORATE OFFICES. The principal office
More informationBYLAWS SCHOOL SPECIALTY, INC. (Effective as of June 11, 2013) ARTICLE I. Offices
BYLAWS of SCHOOL SPECIALTY, INC. (Effective as of June 11, 2013) ARTICLE I Offices 1. Business Offices. The Corporation may have one or more offices at such place or places, either within or outside the
More informationBYLAWS OF THE FRESNO COUNTY RETIRED EMPLOYEES ASSOCIATION
BYLAWS OF THE FRESNO COUNTY RETIRED EMPLOYEES ASSOCIATION Article I PRINCIPAL OFFICE Section 1. ESTABLISHMENT AND LOCATION: The Board of Directors of this corporation shall establish a principal office
More informationInternational Mutual Funds Act 2008
International Mutual Funds Act 2008 CONSOLIDATED ACTS OF SAMOA 2009 INTERNATIONAL MUTUAL FUNDS ACT 2008 Arrangement of Provisions PART I PRELIMINARY 1. Short title and commencement 2. Interpretation 3.
More informationPassed on message of necessity pursuant to Article III, section 14 of the Constitution by a majority vote, three fifths being present.
Public Authority Reform Act of 2009 Laws of New York, 2009, Chapter 506 An act to amend the Public Authorities Law and the Executive Law, in relation to creating the Authorities Budget Office, to repeal
More informationBYLAWS OF THE KEMAH CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION A NON-PROFIT CORPORATION
BYLAWS OF THE KEMAH CITIZEN POLICE ACADEMY ALUMNI ASSOCIATION A NON-PROFIT CORPORATION 1 OFFICERS AND ORGANIZATION 1.1 Principal Office The principal office of the Association is in the State of Texas
More informationPublic Accountants Act
Public Accountants Act CHAPTER 369 OF THE REVISED STATUTES, 1989 as amended by 1994, c. 30; 2015, c. 49, ss. 1-10, 11 (except insofar as it enacts ss. 14B(2), 14C, 14D(1)(f)), 12-14 2016 Her Majesty the
More informationBYLAWS OF GIFT ASSOCIATES INTERCHANGE NETWORK, INC. A NEW YORK NOT-FOR-PROFIT CORPORATION ARTICLE I NAME, OFFICES AND PURPOSES
BYLAWS OF GIFT ASSOCIATES INTERCHANGE NETWORK, INC. A NEW YORK NOT-FOR-PROFIT CORPORATION ARTICLE I NAME, OFFICES AND PURPOSES Section 1.1 Name. The name of this corporation is GIFT ASSOCIATES INTERCHANGE
More informationSUBJECT: NATIONAL GUIDELINES ON THE ISSUANCE OF COMPLIANCE CERTIFICATE FOR AGRICULTURAL AND FISHERIES MACHINERY
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 SUBJECT: NATIONAL GUIDELINES ON THE ISSUANCE OF COMPLIANCE CERTIFICATE
More informationTHE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006
THE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006 This edition of the Tax Revenue Appeals Act, Cap. 408 incorporates all amendments up to 30th November, 2006
More informationBYLAWS OF SONORAN MOUNTAIN RANCH HOMEOWNERS ASSOCIATION
BYLAWS OF SONORAN MOUNTAIN RANCH HOMEOWNERS ASSOCIATION SONORAN MOUNTAIN RANCH HOMEOWNERS ASSOCIATION INDEX TO BYLAWS ARTICLE 1... 3 I. 1 Defined Terms... 3 1.2 Conflicting Provisions... 3 1.3 Designation
More informationEngineer Act, B.E (1999) Bhumibhol Adulyadej, Rex. Given on the 19 th day of November B.E (1999) Being the 54 th Year of the Present Reign
Engineer Act, B.E. 2542 (1999) Bhumibhol Adulyadej, Rex. Given on the 19 th day of November B.E. 2542 (1999) Being the 54 th Year of the Present Reign Translation His Majesty King Bhumibhol Adulyadej is
More informationRULES IMPLEMENTING BATAS PAMBANSA BLG. 130
RULES IMPLEMENTING BATAS PAMBANSA BLG. 130 The following Rules Implementing Batas Pambansa Blg. 130 are hereby promulgated pursuant to the authority vested in the Minister of Labor and Employment by Article
More informationMARIE LOUISE COLEIRO PRECA President
A 385 I assent. (L.S.) MARIE LOUISE COLEIRO PRECA President 17th June, 2014 ACT No. XX of 2014 AN ACT to make provision for the regulation of the youth work profession and to provide for matters connected
More informationAMENDED AND RESTATED BY-LAWS of W. R. GRACE & CO. Incorporated under the Laws of the State of Delaware ARTICLE I OFFICES AND RECORDS
AMENDED AND RESTATED BY-LAWS of W. R. GRACE & CO. Adopted on January 22, 2015 Incorporated under the Laws of the State of Delaware ARTICLE I OFFICES AND RECORDS Section 1.1. Delaware Office. The principal
More informationTHE OMNIBUS POLICY OF THE SUBIC BAY METROPOLITAN AUTHORITY ON THE IMPOSITION OF PERFORMANCE BOND AND ITS APPLICABLE RATES
THE OMNIBUS POLICY OF THE SUBIC BAY METROPOLITAN AUTHORITY ON THE IMPOSITION OF PERFORMANCE BOND AND ITS APPLICABLE RATES The following are hereby promulgated by the Board of Directors of the Subic Bay
More informationTown and Regional Planners Act 9 of 1996 (GG 1354) brought into force on 20 July 1998 by GN 170/1998 (GG 1909) ACT
(GG 1354) brought into force on 20 July 1998 by GN 170/1998 (GG 1909) as amended by Town and Regional Planners Amendment Act 32 of 1998 (GG 1994) deemed to have come into force on 20 July 1998 (section
More informationBY-LAWS OF AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS, INC. as Amended and Restated as of October 22, 2017
BY-LAWS OF AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS, INC. as Amended and Restated as of October 22, 2017 TABLE OF CONTENTS Page ARTICLE I Name, Office and Tax-Exempt Status...5 Section 1. Name...5 Section
More informationBYLAWS of SONOMA COUNTY RADIO AMATEURS, INC. a California Public Benefit Corporation TABLE OF CONTENTS
BYLAWS of SONOMA COUNTY RADIO AMATEURS, INC. a California Public Benefit Corporation TABLE OF CONTENTS ARTICLE 1 NAME AND OFFICES... 2 ARTICLE 2 PURPOSES... 2 ARTICLE 3 MEMBERS... 3 ARTICLE 4 MEETINGS
More informationEntertainment Industry Act 2013 No 73
New South Wales Entertainment Industry Act 2013 No 73 Contents Page Part 1 Part 2 Preliminary 1 Name of Act 2 2 Commencement 2 3 Objects of Act 2 4 Definitions 2 Entertainment industry obligations Division
More informationSPORT MEDICINE COUNCIL OF BRITISH COLUMBIA CONSTITUTION
SPORT MEDICINE COUNCIL OF BRITISH COLUMBIA CONSTITUTION 1. NAME The name of the Society shall be: Sport Medicine Council of British Columbia, herein called the Society. 2. THE PURPOSES OF THE SOCIETY ARE:
More informationBYLAWS Effective April 1, 2007
BYLAWS Effective April 1, 2007 . ARTICLE I NAME AND OBJECT Section 1. This organization shall be known as UNITE HERE Local 5, Honolulu, Hawai i, affiliated with UNITE HERE International Union. Section
More informationCHAPTER 337 THE SOCIETIES ACT An Act to provide for the registration of societies and for other related matters. [1st June, 1954]
CHAPTER 337 THE SOCIETIES ACT [PRINCIPAL LEGISLATION] ARRANGEMENT OF SECTIONS Section Title 1. Short title. 2. Interpretation. 3. Determination of whether a society is a sports association. 4. Sports associations
More informationBY - LAW S VIRGIN ISLANDS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ARTICLE I - OFFICES
By-Laws Page 1 BY - LAW S OF VIRGIN ISLANDS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS ARTICLE I - OFFICES The principal office of the Corporation in the Territory of the Virgin Islands shall be located at
More informationBYLAWS SHALER AREA EDUCATION FOUNDATION. (A Pennsylvania nonprofit corporation) Adopted May 23, 2014
BYLAWS of SHALER AREA EDUCATION FOUNDATION (A Pennsylvania nonprofit corporation) Adopted May 23, 2014 SHALER AREA EDUCATION FOUNDATION By-Laws Section 1 Main Office The principle office of the corporation
More informationCONNEXUS ENERGY ARTICLES OF INCORPORATION & BYLAWS
14601 Ramsey Blvd. Ramsey, MN 55303 CONNEXUS ENERGY ARTICLES OF INCORPORATION & BYLAWS April 24, 2012 TABLE OF CONTENTS Page No Page No ARTICLES OF INCORPORATION OF CONNEXUS ENERGY... BYLAWS OF CONNEXUS
More informationBYLAWS OF The BRITISH COLUMBIA BLACK HISTORY AWARENESS SOCIETY
BYLAWS OF The BRITISH COLUMBIA BLACK HISTORY AWARENESS SOCIETY These are the Bylaws as amended by Special Resolution at the General Business Meeting held on January 21, 2018. Table of Contents PART 1 INTERPRETATION...2
More informationTHE BIHAR GOSHALA ACT,
1 THE BIHAR GOSHALA ACT, 1950] 1 (Bihar Act 28 of 1950) (President's assent published in the Bihar Gazette of the 27th September, 1950) An Act to provide for better management and control of Goshalas in
More informationBHUMIBOL ADULYADEJ, REX. Given on the 27 th December B.E (1968) Being the 23 th Year of the Present Reign.
Unofficial Translation * INDUSTRIAL PRODUCT STANDARD ACT, B.E. 2511 (1968) ** BHUMIBOL ADULYADEJ, REX. Given on the 27 th December B.E. 2511 (1968) Being the 23 th Year of the Present Reign. His Majesty
More informationBYLAWS OF ARIZONA CENTER FOR INVESTIGATIVE REPORTING (an Arizona nonprofit corporation) As Adopted September 25, ARTICLE I Name and Purpose
BYLAWS OF ARIZONA CENTER FOR INVESTIGATIVE REPORTING (an Arizona nonprofit corporation) As Adopted September 25, 2014 ARTICLE I Name and Purpose Section 1.01. Name. The name of this nonprofit corporation
More informationTODD MARINE ASSOCIATION, INC. FIFTH RESTATED AND AMENDED CODE OF BY-LAWS EFFECTIVE SEPTEMBER 29, 2018
TODD MARINE ASSOCIATION, INC. FIFTH RESTATED AND AMENDED CODE OF BY-LAWS EFFECTIVE SEPTEMBER 29, 2018 ARTICLE I Identification Section 1.01. Name. The name of the Corporation is Todd Marine Association,
More informationBYLAWS OF WOLF MOUNTAIN ESTATES PROPERTY OWNERS ASSOCIATION, INC. ARTICLE 1 GENERAL
BYLAWS OF WOLF MOUNTAIN ESTATES PROPERTY OWNERS ASSOCIATION, INC. ARTICLE 1 GENERAL Section 1. Name. The name of the corporation is Wolf Mountain Estates Property Owners Association, Inc. (hereinafter
More informationSCHEDULE MOTOR INDUSTRY SICK, ACCIDENT AND MATERNITY PAY FUND AGREEMENT
SCHEDULE MOTOR INDUSTRY BARGAINING COUNCIL - MIBCO MOTOR INDUSTRY SICK, ACCIDENT AND MATERNITY PAY FUND AGREEMENT in accordance with the provisions of the Labour Relations Act 66 of 1995, made and entered
More informationDirector. Date REPUBLIC OF SOUTH AFRICA COMPANIES ACT 71 OF MEMORANDUM OF INCORPORATION (Section 15(1)) Registration No.
CAV,DJW/jk,djw,tn,ldw,cav 131014/ \\Bhf-dc1\Departmental Data\Communications\Laura's files\website - Documents Loaded\Memorandum of incorporation amended 05 2013 a.docx (6,8233492168365E-302d) I certify
More informationBYLAWS OF OCEAN LINKS OF PONTE VEDRA CONDOMINIUM ASSOCIATION, INC. a Florida corporation not-for-profit
I. IDENTITY BYLAWS OF OCEAN LINKS OF PONTE VEDRA CONDOMINIUM ASSOCIATION, INC. a Florida corporation not-for-profit A. These are the Bylaws of Ocean Links of Ponte Vedra Condominium Association, Inc. ('Association')
More informationBYLAWS OF THE FOUR SEASONS AT RENAISSANCE OWNERS ASSOCIATION, INC. ARTICLE I - NAME AND LOCATION... 1 ARTICLE II - DEFINITIONS...
BYLAWS OF THE FOUR SEASONS AT RENAISSANCE OWNERS ASSOCIATION, INC. CONTENTS Page ARTICLE I - NAME AND LOCATION... 1 ARTICLE II - DEFINITIONS... 1 ARTICLE III - MEMBERSHIP AND VOTING RIGHTS... 1 ARTICLE
More informationBylaws of The California Latino Psychological Association
Bylaws of The California Latino Psychological Association ARTICLE 1 - NAME & OFFICES SECTION 1 - NAME The name of the organization shall be the California Latino Psychological Association also known as
More informationCountry Code: TT 2000 ACT 65 CHILDREN'S COMMUNITY RESIDENCES, FOSTER HOMES AND Title:
Country Code: TT 2000 ACT 65 CHILDREN'S COMMUNITY RESIDENCES, FOSTER HOMES AND Title: NURSERIES ACT Country: TRINIDAD AND TOBAGO Reference: 65/2000 Date of entry into force: Amendment: 15/2008 Subject:
More informationBY-LAW NO. 1 A by-law relating generally to the transaction of the business and affairs of ABORIGINAL NURSES ASSOCIATION OF CANADA
BY-LAW NO. 1 A by-law relating generally to the transaction of the business and affairs of ABORIGINAL NURSES ASSOCIATION OF CANADA SECTION ONE INTERPRETATION 1.1 Definitions. In the By-laws, unless the
More informationThe West Bengal Societies Registration Act, [West Bengal Act XXVI of 1961]
The West Bengal Societies Registration Act, 1961 [West Bengal Act XXVI of 1961] [5 th December, 1961 An Act to provide for the registration of literary, cultural, scientific, political, charitable, religious
More informationOKANOGAN COUNTY PUBLIC HEALTH FOOD REGULATION REVISED July 27, 2005
OKANOGAN COUNTY PUBLIC HEALTH FOOD REGULATION ADOPTED & REVISED August 9, 2005 Section 1: Authority and Purpose Section 2: Adoption of Regulations Section 3: Definitions Section 4: Permit Required Section
More informationORDINANCE NO. 725 (AS AMENDED THROUGH 725
ORDINANCE NO. 725 (AS AMENDED THROUGH 725.14) AN ORDINANCE OF THE COUNTY OF RIVERSIDE ESTABLISHING PROCEDURES AND PENALTIES FOR VIOLATIONS OF RIVERSIDE COUNTY ORDINANCES AND PROVIDING FOR REASONABLE COSTS
More information(No. 73) (Approved August 12, 1997) AN ACT
(H.B. 242) (No. 73) (Approved August 12, 1997) AN ACT To amend subsection (b) and add a new subsection (c) to Section 5; eliminate Section 8; renumber Section 9; amend subsections (a) and (b) of Section
More informationWILDHORSE RANCH COMMUNITY ASSOCIATION BYLAWS
WILDHORSE RANCH COMMUNITY ASSOCIATION BYLAWS WILDHORSE RANCH COMMUNITY ASSOCIATION INDEX TO BYLAWS Page Article 1 GENERAL PROVISIONS... 1 1.1 Principal Office... 1 1.2 Defined Terms... 1 1.3 Conflicting
More informationQuick Reference to the Companies Act, 71 of 2008 INDEX
Quick Reference to the Companies Act, 71 of 2008 INDEX 1. OVERVIEW 1.1. MEMORANDUM OF INCORPORATION: TO REPLACE CURRENT MEMORANDUM AND ARTICLES OF ASSOCIATION 1.2. CATEGORIES OF COMPANIES 1.3. THE FUTURE
More informationTrustee Licensing Act 1994 [50 MIRC Ch 3]
Trustee Licensing Act 1994 [50 MIRC Ch 3] 50 MIRC Ch. 3 MARSHALL ISLANDS REVISED CODE 2004 TITLE 50 TRUSTS CHAPTER 3. TRUSTEE LICENSING ARRANGEMENT OF SECTIONS Section 301. Short Title. 302. License requirement.
More informationThe Australian and New Zealand Forensic Science Society (South Australian Branch Inc.) CONSTITUTION
The Australian and New Zealand Forensic Science Society (South Australian Branch Inc.) CONSTITUTION 1. Name: 1.1 The name of the association shall be called THE AUSTRALIAN AND NEW ZEALAND FORENSIC SCIENCE
More informationAccounting Act B.E (2000) Bhumibol Adulyadej, Rex. Given this 4th day of May, B.E (2000) Being the 55th year of the present Reign
Accounting Act B.E. 2543 (2000) Bhumibol Adulyadej, Rex. Given this 4th day of May, B.E. 2543 (2000) Being the 55th year of the present Reign Translation His Majesty King Bhumibol Adulyadej has been graciously
More informationGENERAL BY-LAW FOR THE NOVA SCOTIA CHAPTER OF THE CANADIAN CONDOMINIUM INSTITUTE BY-LAW NO. 1
GENERAL BY-LAW FOR THE NOVA SCOTIA CHAPTER OF THE CANADIAN CONDOMINIUM INSTITUTE BY-LAW NO. 1 WHEREAS: The Canadian Condominium Institute has granted a Charter to create a chapter which chapter shall be
More informationLAW ON STANDARDS OF CAMBODIA
KINGDOM OF CAMBODIA NATION RELIGION KING 3 ns!rkm0706!013 LAW ON STANDARDS OF CAMBODIA CHAPTER I GENERAL PROVISIONS Article 1: Scope The scope of this Law shall cover all the activities related to standardization,
More informationMONEY SERVICES LAW. (2010 Revision) Law 13 of 2000 consolidated with Law 38 of 2002 and Law 35 of 2009.
Supplement No. 12 published with Gazette No. 23 of 8th November, 2010 MONEY SERVICES LAW (2010 Revision) Law 13 of 2000 consolidated with Law 38 of 2002 and Law 35 of 2009. Revised under the authority
More informationBYLAWS CREDENTIAL COUNSELORS AND ANALYSTS OF CALIFORNIA
BYLAWS of CREDENTIAL COUNSELORS AND ANALYSTS OF CALIFORNIA TABLE OF CONTENTS Page ARTICLE I -- PRINCIPAL OFFICE... 1 ARTICLE II -- MEMBERSHIP... 1 Section 1. Classification of Members... 1 A. Voting Members...1
More informationLobbyist Laws and Rules. Fiscal Year
Lobbyist Laws and Rules Fiscal Year 2017-2018 Revised December 28, 2017 Table of Contents Regulation of Lobbyists... 3 Title 1, Article 45 (Fair Campaign Practices Act) Sections of Interest... 18 House
More informationBYLAWS of Scrum Alliance, Inc. A Colorado Nonprofit Corporation. Adopted May 11, 2017, as amended through December 4, 2017
BYLAWS of Scrum Alliance, Inc. A Colorado Nonprofit Corporation Adopted May 11, 2017, as amended through December 4, 2017 19244897v.2 TABLE OF CONTENTS ARTICLE I GOVERNANCE AND PURPOSE... 1 Section 1.1
More informationBY-LAWS OF THE METAL BUILDING MANUFACTURERS ASSOCIATION ARTICLE I. Name and Location
BY-LAWS OF THE METAL BUILDING MANUFACTURERS ASSOCIATION ARTICLE I Name and Location Section 1. Name. The name of this Association shall be the METAL BUILDING MANUFACTURERS ASSOCIATION. Section 2. Principal
More informationBYLAWS OF VIERA EAST VILLAGES DISTRICT ASSOCIATION, INC. TABLE OF CONTENTS. Section 1."Name"... Section 2."Principal Office"...
BYLAWS OF VIERA EAST VILLAGES DISTRICT ASSOCIATION, INC. TABLE OF CONTENTS Page ARTICLE I - NAME, PRINCIPAL OFFICE, AND DEFINITIONS Section 1."Name"... Section 2."Principal Office"... 1 1 Section 3."Definitions"...
More informationDepartment of Labor Relations TABLE OF CONTENTS. Connecticut State Labor Relations Act. Article I. Description of Organization and Definitions
Relations TABLE OF CONTENTS Connecticut State Labor Relations Act Article I Description of Organization and Definitions Creation and authority....................... 31-101- 1 Functions.................................
More informationElectrical Appliances and Materials Safety Act
Electrical Appliances and Materials Safety Act (Act No. 234 of November 16, 1961) Table of Contents Chapter I General Provisions (Articles 1 and 2) Chapter II Notification of Business, etc. (Articles 3
More informationPolicy and Procedures for actions taken concerning non compliant products or commodities in terms of the NRCS Act, 2008 (Act 5 of 2008)
Policy and Procedures for actions taken concerning non compliant products or commodities in terms of the NRCS Act, 2008 (Act 5 of 2008) Compiled by Approved by QMS Manager (T Scriven) Chief Executive Officer
More informationMARYLAND CHAPTER OF THE FEDERAL BAR ASSOCIATION, INC. BYLAWS ARTICLE 1 NAME AND NATURE OF ORGANIZATION
MARYLAND CHAPTER OF THE FEDERAL BAR ASSOCIATION, INC. BYLAWS ARTICLE 1 NAME AND NATURE OF ORGANIZATION Section 1. Name. The name of this organization is the Maryland Chapter of the Federal Bar Association,
More informationAMENDED and RESTATED BYLAWS. TOWNE MEADOWS HOMEOWNERS ASSOCIATION An Arizona nonprofit corporation
AMENDED and RESTATED BYLAWS OF TOWNE MEADOWS HOMEOWNERS ASSOCIATION An Arizona nonprofit corporation The Board of Directors and the Members of the Association hereby amend all previous Bylaws, and replace
More informationBYLAWS OF CONSORTIUM OF FORENSIC SCIENCE ORGANIZATIONS, INC.
BYLAWS OF CONSORTIUM OF FORENSIC SCIENCE ORGANIZATIONS, INC. (A Corporation Not-For-Profit) TABLE OF CONTENTS Page ARTICLE I Name and Office...1 SECTION 1.1. Name....1 SECTION 1.2. Office....1 SECTION
More informationTURKS AND CAICOS ISLANDS POLITICAL ACTIVITIES ORDINANCE (Ordinance 22 of 2012) PRELIMINARY
TURKS AND CAICOS ISLANDS POLITICAL ACTIVITIES ORDINANCE 2012 (Ordinance 22 of 2012) ARRANGEMENT OF SECTIONS PART I PRELIMINARY SECTION 1. Short title and commencement 2. Interpretation PART II REGISTRATION
More informationBYLAWS TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
BYLAWS TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS APPROVED BY: TSCPA Membership EFFECTIVE DATE: October 11, 2014 ARTICLE I - PURPOSE The Texas Society of Certified Public Accountants ( Society ) dedicates
More informationBYLAWS. The name of this Corporation is GOLF COURSE SUPERINTENDENTS ASSOCIATION OF AMERICA.
BYLAWS The name of this Corporation is GOLF COURSE SUPERINTENDENTS ASSOCIATION OF AMERICA. The purposes for which this Corporation is formed are: (a) To provide for and enhance the recognition of the golf
More informationBYLAWS OF LEGACY AT LAKESHORE PARK HOMEOWNERS ASSOCIATION, INC.
BYLAWS OF LEGACY AT LAKESHORE PARK HOMEOWNERS ASSOCIATION, INC. Matthew Taylor Taylor Law Offices, PLLC 1112 W. Main St., Ste. 101 Boise, ID 83702 BYLAWS OF LEGACY AT LAKESHORE PARK HOMEOWNERS ASSOCIATION
More informationGOVERNMENT GAZETTE REPUBLIC OF NAMIBIA
GOVERNMENT GAZETTE OF THE REPUBLIC OF NAMIBIA N$3.00 WINDHOEK - 23 December 2004 No.3356 CONTENTS GOVERNMENT NOTICE Page No. 283 Promulgation of Research, Science and Technology Act, 2004 (Act No. 23 of
More informationBYLAWS OF THE CULTURE AND HERITAGE COMMISSION OF YORK COUNTY. Revised by CHC July 20, 2011 Approved by York County Council on August 15, 2011
BYLAWS OF THE CULTURE AND HERITAGE COMMISSION OF YORK COUNTY Revised by CHC July 20, 2011 Approved by York County Council on August 15, 2011 Amendment Approved by CHC July 23, 2012 Amendment Approved by
More informationMISSOURI JAYCEES BYLAWS
MISSOURI JAYCEES BYLAWS SECTION 1 - NAME The official name of this organization is the Missouri Jaycees. The widespread use of the term Jaycees in either the singular or plural is to be encouraged. SECTION
More informationAMERICAN INTERNATIONAL GROUP, INC. BY-LAWS. Amended November 16, 2015 ARTICLE I. Stockholders
AMERICAN INTERNATIONAL GROUP, INC. BY-LAWS Amended November 16, 2015 ARTICLE I Stockholders Section 1.1. Annual Meetings. An annual meeting of stockholders shall be held for the election of directors at
More informationVirginia Pest Management Association Constitution and Bylaws
Virginia Pest Management Association Constitution and Bylaws Virginia Pest Management Association Constitution and Bylaws (September 2014) Name and Location Article I Section 1. The name of the organization
More informationLAND (GROUP REPRESENTATIVES)ACT
LAWS OF KENYA LAND (GROUP REPRESENTATIVES)ACT CHAPTER 287 Revised Edition 2012 [1970] Published by the National Council for Law Reporting with the Authority of the Attorney-General www.kenyalaw.org [Rev.
More informationCHAPTER 31: VILLAGE OFFICIALS. General Provisions. President. Clerk. Treasurer. Village Administrator
CHAPTER 31: VILLAGE OFFICIALS Section General Provisions 31.01 Qualifications 31.02 Oath; bond 31.03 Further duties 31.04 Compensation 31.05 Removal from office 31.06 Resignation 31.07 Date of inauguration
More informationACT. (Signed by the President on 24 January 2000) ARRANGEMENT OF SECTIONS PART I ELECTRICITY CONTROL BOARD PART II FINANCIAL PROVISIONS
ACT To provide for the establishment and functions of the Electricity Control Board; and to provide for matters incidental thereto. (Signed by the President on 24 January 2000) ARRANGEMENT OF SECTIONS
More informationEXHIBIT A HIGHLAND RIDGE HOMEOWNER S ASSOCIATION, INC. A NON PROFIT CORPORATION BY LAWS ARTICLE I
EXHIBIT A HIGHLAND RIDGE HOMEOWNER S ASSOCIATION, INC. A NON PROFIT CORPORATION BY LAWS ARTICLE I SECTION 1: The name of the corporation shall be: Highland Ridge Homeowner s Association, Inc. SECTION 2:
More informationBYLAWS OF THORNBROOKE VILLAGE HOMEOWNER S ASSOCIATION. INC.
BYLAWS OF THORNBROOKE VILLAGE HOMEOWNER S ASSOCIATION. INC. Not Filed ARTICLE 1 NAME, PRINCIPAL OFFICE, AND DEFINITIONS 1.1 Name 1.2 Principal Office 1.3 Definitions ARTICLE 2 ASSOCIATION: MEMBERSHIP,
More informationHealth Planning Chapter STATE HEALTH PLANNING AND DEVELOPMENT AGENCY ADMINISTRATIVE CODE CHAPTER REVIEW PROCEDURES TABLE OF CONTENTS
STATE HEALTH PLANNING AND DEVELOPMENT AGENCY ADMINISTRATIVE CODE CHAPTER 410-1-7 REVIEW PROCEDURES TABLE OF CONTENTS 410-1-7-.01 Time Periods 410-1-7-.02 Reviewability Determination Request 410-1-7-.03
More informationBYLAWS OF THE ASSOCIATION OF NEIGHBOURHOOD HOUSES OF BRITISH COLUMBIA
Filed Date and Time: July 24, 2017 04:49 PM Pacific Time BYLAWS OF THE ASSOCIATION OF NEIGHBOURHOOD HOUSES OF BRITISH COLUMBIA TABLE OF CONTENTS 1. INTERPRETATION... 5 1.1 Definitions... 5 1.2 Societies
More informationCONSTITUTION BY-LAWS
LONG ISLAND JUNIOR SOCCER LEAGUE BUILDING CHARACTER THROUGH SOCCER CONSTITUTION BY-LAWS 2015 The Long Island Junior Soccer League, Incorporated Member of the Eastern New York Youth Soccer Association (ENYYSA)
More informationLIMITED PARTNERSHIPS (JERSEY) LAW 1994
LIMITED PARTNERSHIPS (JERSEY) LAW 1994 Revised Edition Showing the law as at 1 January 2014 This is a revised edition of the law Limited Partnerships (Jersey) Law 1994 Arrangement LIMITED PARTNERSHIPS
More informationAMENDED AND RESTATED BYLAWS. Revision Approved: 25 September 2003 OCTOBER 13, 2000
AMENDED AND RESTATED BYLAWS Revision Approved: 25 September 2003 OCTOBER 13, 2000 As further amended on 12 March 2001, 27 January 2003, and 12 February 2003. OASIS Open A PENNSYLVANIA DOMESTIC NON-PROFIT
More information