Part 6401 Supplemental Standards of Ethical Conduct for Employees of the Environmental Protection Agency

Terms Used In CFR > Title 5 > Chapter LIV

  • Act: means the Act of February 25, 1920, as amended (30 U. See 43 CFR 1882.0-5
  • Actual shoreline: means the line which is washed by the water wherever it covers the bed of a body of water at its mean high water level. See 43 CFR 1864.0-5
  • Authorized officer: means any employee of the Bureau of Land Management who has been delegated the authority to perform the duties described in this subpart. See 43 CFR 1864.0-5
  • Authorized officer: means any employee of the Bureau of Land Management to whom has been delegated the authority to perform the duties described in this subpart. See 43 CFR 1865.0-5
  • Balance sheet audit: refers to the examination of a credit union's assets, liabilities, and equity under generally accepted auditing standards (GAAS) by an independent public accountant for the purpose of opining on the fairness of the presentation on the balance sheet. See 43 CFR 2521.1
  • Census Bureau: means the U. See 44 CFR 7.946
  • Director: means the Director, Bureau of Land Management. See 43 CFR 1882.0-5
  • Error: means the inclusion of erroneous descriptions, terms, conditions, covenants, reservations, provisions and names or the omission of requisite descriptions, terms, conditions, covenants, reservations, provisions and names either in their entirety or in part, in a patent or document of conveyance as a result of factual error. See 43 CFR 1865.0-5
  • Financial statements: refers to a presentation of financial data, including accompanying notes, derived from accounting records of the credit union, and intended to disclose a credit union's economic resources or obligations at a point in time, or the changes therein for a period of time, in conformity with GAAP, as defined herein, or regulatory accounting procedures. See 43 CFR 2521.1
  • GAAS: is an acronym for "generally accepted auditing standards" which refers to the standards approved and adopted by the American Institute of Certified Public Accountants which apply when an "independent, licensed certified public accountant" audits financial statements. See 43 CFR 2521.1
  • governmental unit: means the government of a county, municipality, township, incorporated place, or other minor civil division, which is a unit of general-purpose government below the State. See 44 CFR 7.946
  • Independent: means the impartiality necessary for the dependability of the compensated auditor's findings. See 43 CFR 2521.1
  • Internal control: refers to the process, established by the credit union's board of directors, officers and employees, designed to provide reasonable assurance of reliable financial reporting and safeguarding of assets against unauthorized acquisition, use, or disposition. See 43 CFR 2521.1
  • Lands: means lands and interests in lands now or formerly forming a part of the reserved or unreserved public lands of the contiguous 48 States and Alaska and as to any coastal State, includes submerged lands inside of the seaward boundary of the State. See 43 CFR 1864.0-5
  • Meander line: means a survey line established for the purpose of representing the location of the actual shoreline of a permanent natural body of water, without showing all the details of its windings and irregularities. See 43 CFR 1864.0-5
  • Patents or other documents of conveyance: means a land patent, a deed or some other similar instrument in the chain of title to realty that has been issued by the United States under laws administered by the Bureau of Land Management or its predecessors pertaining to the disposal of the public lands of the United States or of an interest therein. See 43 CFR 1865.0-5
  • Population estimate: means a statistically developed calculation of the number of people living in a governmental unit to update the preceding census or earlier estimate. See 44 CFR 7.946
  • practice: means transacting any business with the FCA, including but not limited to:

    (1) The representation of another person at any adjudicatory, investigatory, removal or rulemaking proceeding conducted before the FCA or a presiding officer. See 43 CFR 1882.5-3

  • Report on Examination of Internal Control over Call Reporting: refers to an engagement in which an independent, licensed, certified public accountant or public accountant, consistent with attestation standards, examines and reports on management's written assertions concerning the effectiveness of its internal control over financial reporting in its most recently filed semiannual or year-end Call Report, with a concentration in high risk areas. See 43 CFR 2521.1
  • Reportable conditions: refers to a matter coming to the attention of the independent, compensated auditor which, in his or her judgment, represents a significant deficiency in the design or operation of the internal control structure of the credit union, which could adversely affect its ability to record, process, summarize, and report financial data consistent with the representations of management in the financial statements. See 43 CFR 2521.1
  • Secretary: means the Secretary of the Interior. See 43 CFR 1882.0-5
  • State: means "the state and any of its creations including any governmental instrumentality within a state, including cities, counties, or other official local governmental entities. See 43 CFR 1864.0-5
  • Supervisory committee: refers to a supervisory committee as defined in Section 111(b) of the Federal Credit Union Act, 12 U. See 43 CFR 2521.1
  • Supervisory committee audit: refers to an engagement under either §715. See 43 CFR 2521.1
  • Working papers: refers to the principal record, in any form, of the work performed by the auditor and/or supervisory committee to support its findings and/or conclusions concerning significant matters. See 43 CFR 2521.1