2 GOVERNMENT FINANCIAL REPORTING MANUAL 2018-19 a) in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, accounting policies set out in IFRSs need not be applied when the effect of applying them is immaterial; b) in accordance with IAS 1 Presentation of Financial Statements, applying the concept of materiality means that a specific disclosure requirement in The Financial Procedures Manual specifies procedures for planning and issuing the budget and modifying or moving appropriations, as well as documents required for each administrative or financial procedure. It also specifies the procedures for issuing the Consolidated Financial Report of the UAE and uploading it to the UAE Gate for GFS Reports A risk-based assessment of the system of ICFR for the year ended March 31, 2018 was completed in accordance with the Treasury Board Policy on Financial Management and the results and action plans are summarized in the annex. The effectiveness and adequacy of IRCC's system of internal control is reviewed by the work of internal audit staff FSS are untimely or too narrow in scope. OSC's final report also discounts the robustness of OPWDD's fiscal oversight, which includes audits, annual site visits, required quarterly program reporting, required audited fiscal reports, and a rigorous pre-approval process for the FSS and group day habilitation programs. View Consolidated-First-Half-Financial-Report-as-at-30-June-2018.pdf from MATH 30006 at Bocconi University. Consolidated First Half Financial Report as at 30 June CONSOLIDATED FINANCIAL STATEMENTS for the year ended 31 March 2018 Published by National Treasury Private Bag X115, Pretoria, 0001, South Africa Tel: +27 12 395 6697, Fax: +27 12 406 9055 Consolidated Financial Statements Annual Financial Statements 31 March 2018 is also available on treasury.gov.za ISBN: 978--621-46892-2 | RP: 428/2018 The current version, version 38.0.381, can be used to create or modify both Calendar Year and Fiscal Year reports (CFR's, Budgets, etc.), for CFR's up to Calendar 2021 (and Access CFR Manuals for Consolidated Fiscal Reporting (located on the State Education Department's web site). 6 Abbreviated consolidated financial statements 2018 Management report Guidance to ESOMAR members • The ESOMAR secretariat answered 104 queries in 2018, of which the vast majority (44) were related to GDPR. These queries came from 32 different countries and more than 80% was answered with 5 working days. State Aid Budgeting - The Consolidated Budget Report (CBR) is the primary document used in the state aid budgeting process. Required CBRs are submitted on an annual basis. As with the CFR, there are two (2) main fiscal reporting periods: January 1 - December 31 and July 1- June 30. State Aid Claiming - State aid claim submissions are submitted Manual (RCM) regarding the eligibility of costs and documentation requirements, and must meet the reporting requirements prescribed in the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). For the three fiscal years ended June 30, 2015, SLCD reported approximately $8.1 million in reimbursable costs for the Programs on its CFRs. Report 2017S44 April 2018 Compliance With the Reimbursable Cost Manual information, including costs, reported by Alternatives on the annual Consolidated Fiscal Report (CFR) that it submits to SED. Costs reported on the CFR must comply fully wi