2016-2017 Financial Services Guidelines

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2016-2017Financial Services Guidelines

Who to Call in the Office of Financial ServicesAccounting and Account Coding QuestionsBudget Report QuestionsMary WelchDirector of Accounting6078Thu PhamSenior AccountantGrants6072Cyndi TesoriAccountant6087Angelica LunaAccounts Payable CoordinatorTravel Advances/Reimbursements6069Accounts PayableAccounts Payable ClerksToya HartPaula WilliamsTerri ClarkActivity FundsA-FG-NO-Z607160706065Susy MoralesSenior Accountant6102Angelica BandaAccountant6068Deposits & Notary Applications/RenewalsToni BlaesExecutive Assistant to Ann Westbrooks6077Kronos/TimeClock PlusCarol TaylorDirector of Financial Information SystemsBill ZaffosBusiness Analyst6082Main Number6095Keli AtchisonPayroll Supervisor6098PayrollPayroll ClerksDana SanfordMonica TrevinoBritt'ny GarretMaria Hindmarch60816097610161006103Budget Questions, Budget BlocksRequest to Set Up New Budget CodeAlisha KennedyBudget Coordinator6075Site Based InventoryAngelica BandaAccountant6068Any Other ConcernsJorgannie CarterExecutive Director - Financial Services6080Ann WestbrooksChief Financial Officer60771

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TABLE OF CONTENTSWho to Call in the Office of Financial Services1COURSE 101: BASICS OF SCHOOL DISTRICT ACCOUNTING7Reading Your Expenditures Budget Reports15Campus Accountable Budget Reports16Function Codes17Function Code Descriptions and Examples18Object Codes26Description of Major Object Code Classifications29List of Frequently Used Accounts32Software (including software licenses) Purchases Proper Object Coding Flowchart33Program Intent Codes (PIC)34Program Intent Code Descriptions35ACCOUNTS PAYABLE39Contact InformationCheck RunsProcess for Issuing Checks/EFT PaymentsProcess for Paying InvoicesProcess for Paying Reimbursements to Staff Members / Activity FundsPurchase Requisition AcronymsWhat Documentation Do I Send to AP to Expedite a Check/EFT Payment?Request to Void and/or Re-issue Checks3939394040404141How Can I Monitor Outstanding PO’s?Open Purchase Order ReportsReceiving PO’s in eFinance414141Staff Travel42Student Travel43Accounts Payable Forms and Instructions43TRAVEL PROCEDURES GUIDELINES45Required Documentation and StepsStep 1 – Conference ApprovalStep 2 – Conference Requisition Request4646463

Step 3 – Conference Purchase Order/PaymentStep 4 – Request for ReservationsStep 5 – Request for Travel Funds (If no advance is requested skip to step 9)Step 6 – Requisition Request for Travel AdvanceStep 7 – Travel Advance Purchase OrderStep 8 – Travel Advance PaymentStep 9 – Final Expense ReportStep 10 – Reimbursement of Funds4647495050505152Travel Q & A’sReservationsTravel AdvancesFinal Expense Report52525353Travel ChecklistConference ApprovalReservationsTravel AdvanceAfter Trip5454545454PAYROLL55Payroll Contact Information55Payroll Processing Information55FMLA56Pay Schedule for Staff (2016-17)57Accruing LeaveState LeaveLocal Leave606061AESOPAESOP Reason CodesAESOP Frequently Asked Questions647778Payroll FormsBatch Cover Sheet for Admin-CampusBatch Cover Sheet for DepartmentsDocking FormOvertime/Supplemental Pay Authorization Form8080818283EFINANCEPLUS85eFinance PLUS Periods85eFinancePLUS Budget Units & Account Structure864

Logging in to eFinancePLUS87eFinance Fund AccountingDetail Expenditure Status Report (Budget Summary Report)Expenditure Audit Trail (Budget Detail Report)909093Instructions for Printing Prior Year Budget ReportsBatch Budget TransferBatch Budget Transfer Approval ProcessActivity Page NotificationEmail NotificationDeny Batch Budget TransferNeeds Correction9899105108109110112eFinance – Accounts PayableVendor Payment History ReportEncumbrance Activity ReportQuery Vendor RecordReceive Ordered Materials115115118121124eFinance Payroll Timecard Entry127ACTIVITY FUNDS MANUAL1355

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Course 101: Basics of School DistrictAccountingA. Financial Resource Guide Chart of AccountsFund Fiscal ectAccountXXXXXX.XX1. Fund Code – a mandatory 3-digit code to be used for all financial transactions to identify thefund group and specific fund.Common funds:199 – General Fund211 – Title I Fund240 – Child Nutrition Fund2. Fiscal Year Code – a mandatory single digit code that identifies the fiscal year of thetransaction or the project year of inception of a grant project.3. Function Code – a mandatory 2-digit code applied to expenditures/expenses that identifiesthe purpose of the transaction.4. Organization Code – a mandatory 3-digit code identifying the organization, i.e., High School,Middle School, Elementary School, Superintendent’s office, etc. An organization code doesnot necessarily correspond with a physical location. The activity, not the location, definesthe organization. Campuses are examples of organization codes and are specified for eachschool district in the Texas School Directory.5. Program Code – a mandatory 2-digit code used to designate the intent of a programprovided to students. These codes are used to account for the cost of instruction and otherservices that are directed toward a particular need of a specific set of students. The intent(the student group toward which the instructional or other service is directed) determinesthe program intent code, not the demographic makeup of the students service.6. Project Code – an optional 2-digit code that may be used by the District to further describethe transaction. The District uses this as a tracking tool for budget managers.7. Account Code – a mandatory 4-digit code identifying the nature and object of an account, atransaction or a source.A 2-digit code for optional use to provide special accountability at the local level. The subobject code is attached to the object code with a “.”7

B. Reading the eFinance Budget Printouts1. Budget – an estimate of what will be spentType:Upload on July 1stBudget TransferBudget Adjustment2. Expenditures – what has been spentType:PayrollAccounts PayableDepositJournal EntryWarehouse Inventory PurchaseTravel Expenditure3. Encumbrances – amount reserved to be paid through purchase orders issued4. Balance – amount left to be spent5. General Ledger Budget ReportReview:What accounts have negative balance?Is activity correct?What is planned for the future?C. How to Determine the Account Coding to Use for Expenditures1. Determine the fund from which the expenditure should be paid.What pot of money?199 – General240 – Child Nutrition2XX, 3XX, 4XX – Special Revenue6XX – Capital Project2. Determine the fiscal year which the expenditure should be paid.What year?5 – 2014/20156 – 2015/20167 – 2016/20178

3. Determine the function that applies to the expenditure.What is the purpose?10 – Instruction and Instructional-Related Services--Expenditures that provide direct interaction between staff and students to achievelearning and that provide staff members with the appropriate resources to achievethe appropriate student learning outcomes through either materials or development.11 – Instruction12 – Instructional Resources and Media Services13 – Curriculum Development and Instructional Staff Development20 – Instructional and School Leadership--Expenditures that relate to the managing, directing, supervising and leadership ofstaff who are providing either instructional or instructional-related services andincludes the general management and leadership of a school campus.21 – Instructional Leadership23 – School Leadership30 – Support Services – Student (Pupil)--Expenditures that are used directly for non-instructional student activities or services,including administrative and supervisory costs that are non-general in nature and areincurred directly and exclusively for a non-instructional student activity or service.31 – Guidance, Counseling and Evaluation Services32 – Social Work Services33 – Health Services34 – Student (Pupil) Transportation35 – Child Nutrition36 – Co-curricular/Extracurricular Activities40 – Administrative Support Services--Expenditures that are used for the overall general administrative support services ofthe school district.41 – General Administration50 – Support Services – Non-Student Based--Expenditures that are used for school district support services that are non-studentbased.51 – Facilities Maintenance and Operations52 – Security and Monitoring Services53 – Data Processing Services60 – Ancillary Services--Expenditures that are for school district support services supplemental to theoperation of the school district.61 – Community Services9

70 – Debt Service--Expenditures that are used for the payment of debt principal and interest.71 – Debt Service80 – Capital Outlay--Expenditures that are acquisitions, construction or major renovation of school districtfacilities.81 – Facilities Acquisition and Construction90 – Intergovernmental Charges--Expenditures where one governmental unit transfers resources to another, such asone school district paying another school district for educating students.93 – Shared Services Arrangements95 – Juvenile Justice Alternative Education Programs99 – Other Intergovernmental Charges4. Determine the object code that applies to the expenditure.What is the actual product or service being expensed?The first of the four digits identifies the type of account or transaction and the second digitidentifies the major area.Types:1XXX – Assets2XXX – Liabilities3XXX – Fund Balance4XXX – Clearing Accounts5XXX – Revenue Accounts6XXX – Expenditure Accounts7XXX – Other Resources8XXX – Other UsesWhat is the type of expenditure?a.6100 – Payrollb.6200 – Contracted Servicesc.6300 – Supplies & Materialsd.6400 – Other Costse.6500 – Debt Servicef.6600 – Capital Outlay5. Determine the sub-object (if any).What is the additional description?Examples:00 – Miscellaneous12 – Speech10

6. Determine the organization.Who is benefiting?Examples:001 – Spring High School043 – Wells Middle School114 – Thompson Elementary701 – Superintendent7. Determine the program code (PIC).What is the intent of the expenditure?11 – Basic Educational Services21 – Gifted & Talented22 – Career & Technology23 – Services to Students with Disabilities (Special Education)24 – Accelerated Education (State Compensatory Education)25 – Bilingual Education and Special Language Programs30 – Title I31 – High School Allotment32 – Pre-Kindergarten33 – Pre-Kindergarten – Special Education34 – Pre-Kindergarten – Compensatory Education35 – Pre-Kindergarten – Bilingual Education91 – Athletics and Related Activities99 – Undistributed8. Determine the project code.Who is controlling the expenditure?Examples:01 – Spring High School12 – Well Middle School14 – Thompson Elementary80 – SuperintendentD. Encumbrances are the result of a Purchase Requisition (PR) or Purchase Order (PO) being issued.1. The purpose of an encumbrance is to set aside part of the budget to be spent on a specificitem(s).2. Encumbrances are liquidated when a purchase order is paid or partially paid, provided thePO Number is used when paid.3. Encumbrances affect the balance of the budget by reducing the amount left to spend.11

E. Expenditures are the result of a payment, deposit, warehouse requisition or Journal Entry charges.1. Types of Expenditurea. Payrollb. Accounts Payablec. Depositd. Journal Entrye. Warehouse Inventory Purchasesf.Travel Expenditure2. An expenditure becomes a “Payable” at the end of the year when the merchandise has beenreceived prior to 6/30 and an invoice has been received with a 6/30 date prior to the cut-offdate for payables in the Finance Office.F. Journal Entries are used when corrections need to be made to the EXPENDITURES column.1. Unless you routinely do Journal Entries, contact the Finance Office if a correction needs tobe made to an item in the EXPENDITURES column of your Budget Report.2. If you prepare a Journal Entry in eFinance, you must use your initials in the eFinancePLUScontrol number field and you must include an attachment with support for the correction,including a copy of the General Ledger report page showing where the amount is currentlycharged.Sample journal entry control number for Jane Doe done on fiscal year 2017:J – FY – Initials – sequential number of the journal entries you’ve done up to dateJ17JD0001G. Deposits are the result of revenue paid to the District.1. Deposits show as a credit on the general ledger. They usually are posted to a revenueaccount; however, deposits may be posted to an expenditure account to offset anexpenditure.2. General ledger deposits should be sent to the Executive Assistant to Chief Financial Officerin the Finance Office, where they will be deposited into the bank and recorded on thegeneral ledger.H. Budget Blocks1. Purpose of budget blocks? To ensure that individual budget managers do not over-spendand /or over-encumber their budgets.2. How are budget blocks set up to work? The budget block is tied to all budget codes.12

I.Procedures for Budget Transfers1. Analyze your budget printout report to see where the money will be spent in the future.2. Process a Budget Transfer in eFinance. Enter the correct account numbers and the amountsto be transferred. IMPORTANT - The budget transfer amount must be whole dollars only(no cents). Round your budget transfer up to the next whole dollar (i.e. if you need 125.45cents more in your budget to cover an expenditure, your budget transfer would be for 126.00)3. You can move funds in almost all of your campus/dept Fund 199, object 6200-6999 budgetcode accounts to/from any other budget code account in your budget with a fewexceptions.If additional funds have been added to your budget for a specific purpose, you cannotmove these funds to another account.The budget accounts that you are restricted from moving funds FROM are:a. 199X-12-XXX-99-XX 6325.35 - Books, Libraryb. 199X-12-XXX-99-XX 6329.00 - MagazinesThese additional funds can only be used for library purposes. You can move these fundsonly to other library (function 12) budget codes, but not to any other functions.J.Tri-Annual Review Process1. Tri-Annual reviews are necessary for Board approval of budget changes by function. Budgetamendments are mandated by the State for budgeted funds reallocated from one functionto another. These budget changes are usually the result of unexpected levels ofexpenditures in certain functions and must be amended in the budget for legal compliance.All necessary budget amendments must be formally adopted by the School Board andrecorded in the Board minutes.2. Date of reviews are the Board meetings in November, February and June.3. Importance of the Third Review – This is the most important review because no budgetchanges can be made after this review. The year ends on June 30th.K. Travel Procedures1. A Professional Trip Authorization and Expense Report must be filled out for each trip. Acopy of the program or information about the trip should be attached. Money may berequested in advance or reimbursement can be requested after the trip.2. Registration Fees when possible should be paid directly to the conference or vendor with aPurchase Order and charged to object 6411. Registration fees can be paid from ActivityFunds provided the check is paid directly to the conference.3. Hotel Expenses should include the convention rate room charge plus any applicable city orlocal taxes. A Texas Hotel Occupancy Tax Exemption Certificate (request from AccountPayable if you do not have one) should be presented to the hotel upon check-in for state taxexemption. An itemized hotel bill must be submitted with the Final Expense Report.13

4. Meal expenses will be reimbursed based on the actual amount expended on meals withitemized receipts, not to exceed 40.00 per day. Schools and departments may set a lowerper diem basis as budget limitation dictate. An overnight stay is required to get mealreimbursements. No tips or gratuities will be reimbursed for travel paid for with federalfunds.5. Transportation should be by the most economical means considering distance traveled, timetaken, substitute costs and number of staff member attending.a.Automobile: Personal automobile use at annually approved IRS per mile ratewill be reimbursed (multiple staff attending same conference are expected totravel in one automobile whenever appropriate)b.Air Fare: Coach fare only if booked through the District travel agent or throughconvention designated travel agent or carrier. Forward all travel forms to theFinance Office, if you haven’t already sent them.c.Taxi – Exact cost with receipt will be reimbursed.6. Parking and Tolls will be reimbursed at exact cost with receipt.7. There will be no reimbursement of non-District fax, cleaning, entertainment, in-roommovies, alcohol, souvenirs, or spousal/family expenses.8. The cost of checked baggage for up to two bags will be reimbursed.9. Trips to be paid form Activity Funds – All travel must be paid for through the Finance Office.Specify on the Professional Trip Authorization and Expense Report (next to the school’stravel budget account number) which expenses will be reimbursed by the Activity Fund. It isthe responsibility of the school/department to reimburse their budget from their ActivityFund.14

Reading Your Expenditures Budget ReportsYou should run your budget reports weekly to keep up with your current balances and to analyze it forany unusual items or improper coding of expenditures.The BUDGET column is the amount of funds budgeted for the school year for a particular account. Inthis column you will see the original budget upload on 7/1 and any subsequent budget transfers from/toother budget codes within your budget or any budget amendments adding or subtracting budget funds,if necessary.The EXPENDITURES column is the amounts that have already been paid to vendors or charged to yourbudget by journal entries (i.e. journal entries for inventory orders, printing and postage charges, fieldtrips, and child nutrition special events charges). If any cash receipt reimbursements for refunds arereceived related to expenditures in your budget (i.e. activity funds are sent to Finance to cover budgetexpenditures, employee owes district money back on a travel advance), you will see a negative numberin this column.The ENCUMBRANCES column is for Purchase Requisitions or Purchase Orders that have been processedand the funds encumbered (reserved), but the items or work have not been completed, invoiced, orpaid in full yet.The CUMULATIVE BALANCE or AVAILABLE BALANCE column is the amount of budgeted money left thatis not yet spent or committed.NOTE - If the Balance for one of your accounts is a negative balance, a Budget Transfer needs tobe done to transfer some budget money from another account to cover the deficit.You need to be looking at not just what has happened, but also at what is going to happen to make sureyou reserve enough funds to cover future expenditures.NOTE – In order to know where you budget really stands at any point in time, it is a good idea tokeep your own spreadsheets for the following expenditures not requiring Purchase Orders:Office supplies ordered from DanielsPrinting/Postage/Child Nutrition ordersChild Nutrition ordersRicoh copier click charges (quarterly)Field Trip transportation costsRefer to the eFinancePLUS section of this manual to examples of the Summary and Detail BudgetReports with descriptions of columns and various types of entries to assist you in understanding yourown budget reports.15

Campus Accountable Budget ReportsCampus Accountable Budget Reports will be sent to campuses the first Wednesday of each month. Thereports include your local budget, your State Compensatory Education Budget, and your Title Budget(for Elementary and Middle Schools). Supplemental pay, discipline management, tutorials, and activitybus budgets are included in these reports. You will be held accountable at year-end for any overages inthese budgets.16


Function Code Descriptions and ExamplesFUNCTION 11 – INSTRUCTIONThis function is used for activities that deal directly with the interaction between teachers and students.Teaching may be provided for students in a school classroom, in another location such as a home orhospital, and in other learning situations. It may also be provided through some other approved mediumsuch as television, radio, telephone, telecommunications, multimedia and correspondence. Thisfunction includes expenditures/expenses for direct classroom instruction and other activities thatdeliver, enhance or direct the delivery of learning situations to students. Field trips (instructional only, not non-credit events)Classroom staffRegion TI-IN serviceSubstitute pay (including subs for instructional staff attending staff development or inservicetraining)Computer labsBand instrumentsPhysicals and drug testing for function 11 staffP. E., athletics, other class classes related to UIL activities, when credit is given. Teacher salariesare function 11 for only this portion (credit hour portion). Salaries are charged to function 36 fornon-credit portion of day co curricular/extra-curricular).Instruction in healthClassroom staff salaries while attending inservice trainingLiability insurance for staff and boardFUNCTION 12 - INSTRUCTIONAL RESOURCES AND MEDIA SERVICESThis function is used for expenditures that are directly and exclusively used for resource centers,establishing and maintaining libraries and other major facilities dealing with educational resources andmedia. Salaries of librarians, library aides and assistantsSubstitute pay for library staff attending staff development or inservice training.Staff in media or resource center providing audio visual, studio or other work-study relatedactivitiesNetwork manager or technology coordinator for instructional networksManagement of books and other printed materials (cataloging, circulation, etc.)Planning use of library by students, teachers and other instructional staffManagement of non-printed materials and equipment for instructional staff such as films,transparencies, filmstrips, tapes, TV programs, software, CD-ROMS, and related equipmentProduction and presenting educational programs on TVESC provided media and Living Science servicesAll costs related to media functions18

FUNCTION 13 - CURRICULUM DEVELOPMENT AND INSTRUCTIONAL STAFF DEVELOPMENTThis function is used for expenditures that are directly and exclusively used to aid instructional staff inplanning, developing and evaluating the process of providing learning experiences for students.Expenditures include inservice training and other staff development for instructional or instructionalrelated personnel (Functions 11, 12 and 13) of the school district. This function also includesexpenditures related to research and development activities that investigate, experiment, and/orfollow-through with the development of new or modified instructional methods, techniques,procedures, services, etc. Supplements for curriculum developmentSupplies, materials and equipment for curriculum development or inservice trainingConsultant fees for inservice instructional and instructional related staffTuition and fees paid for instructional staff to attend college for additional credit hoursSalary of curriculum coordinator not directly supervising instructional staffAssistant Superintendent for Curriculum & Instructional Services (allocation of staff salariesrelated to curriculum and instructional staff development)FUNCTION 21 - INSTRUCTIONAL LEADERSHIPThis function is used for expenditures/expenses that are directly used for managing, directing,supervising, and providing leadership for staff who provide general and specific instructional services. Salary of Assistant Superintendent of Curriculum & Instructional Services (allocation of staffsalaries related to curriculum and instructional staff development) Salary of instructional supervisors Salary of special program coordinators and directorsFUNCTION 23 - SCHOOL LEADERSHIPThis function is used for expenditures that are used to direct and manage a school campus. They includethe activities performed by the principal, assistant principals and other assistants while they (1)supervise all operations of the campus; (2) evaluate staff members of the campus; (3) assign duties tostaff members maintaining the records of the students on the campus; and (4) coordinate schoolinstructional activities with those of the entire school district. Salaries of principals, assistant principals and related staffSalaries of campus instructional coordinators (campus level)Salaries of attendance reporting staff and related costsTeacher appraisal costsSalaries of staff (registrar) reporting student gradesComputers used by school leadership staff19

FUNCTION 31 - GUIDANCE, COUNSELING AND EVALUATION SERVICESThis function is used for expenditures that are directly and exclusively used for assessing and testingstudents' abilities, aptitudes and interest; counseling students with respect to career and educationalopportunities and helping them establish realistic goals. This function includes costs of psychologicalservices, identification of individual characteristics, testing, educational counseling, student evaluationand occupational counseling. Salaries of counselors and related staffSalaries of research and evaluation staff for testing and assessing students (standardized tests)Psychological servicesOccupational counselingDiagnosticiansStudent records - home, family performance, etc.Student appraisal servicesStudent/Parent counselingStandardized Testing - materials, grading, etc.FUNCTION 32 - SOCIAL WORK SERVICESThis function is used for expenditures that are directly and exclusively used for activities such as (1)investigating and diagnosing student social needs arising out of the home, school or community; (2)casework and group work services for the child, parent or both; (3) interpreting the social needs ofstudents for other staff members; and (4) promoting modification of the circumstances surrounding theindividual student which are related to his or her social needs. (This includes referrals to and interactionwith other governmental agencies.) Salary of truant/attendance officer Salary of social workers Salary of non-instructional home visitorFUNCTION 33 - HEALTH SERVICESThis function is used for expenditures that are directly and exclusively used for providing physical healthservices, which are not direct instruction. This includes activities that provide students with appropriatemedical, dental and nursing services. Salaries of school nursesContracted medical servicesStaff/student inoculationsMedical/health supplies for studentsMedicaid administration expensesStudent physical health screening20

FUNCTION 34 - STUDENT (PUPIL) TRANSPORTATIONThis function is used for expenditures that are incurred for transporting students to and from school. Transportation of special program studentsSalaries of transportation directors, supervisors, drivers and maintenance staffFuel and supplies for busesContracted bus repairBus driver training and certificationFleet insurance for busesPurchase of busesPhysicals and drug testing for staffFUNCTION 35 – CHILD NUTRITIONThis function is used for food service operation expenditures, including the cost of food, labor and otherexpenditures necessary for the preparation, transportation and storage of food to provide to studentsand staff. Expenditures are used directly and exclusively for supervision and maintenance of a foodservice operation. Salaries of child nutrition directors, supervisors, etc.Salaries of kitchen and snack bar staffFoodNon-foodCommoditiesEligible food service equipmentFUNCTION 36 – CO CURRICULAR/EXTRA-CURRICULAR ACTIVITIESThis function is used for expenditures for school-sponsored activities during or after the school day thatare not essential to the delivery of services for Function 11. These activities are generally designed toprovide students with experiences such as motivation and the enjoyment and improvement of skills ineither a competitive or noncompetitive setting. These activities include student groups such as FutureFarmers of America (FFA), National Honor Society, etc.Co-curricular activities are those activities that are not essential to instruction but enhance thecurriculum and include University Interscholastic League (UIL) competition such as one-act plays,speech, debate, band, etc.Extra-curricular activities are those activities that do not enhance the instructional program includingathletics that normally involve competition between schools (and frequently involve offsetting gatereceipts or fees such as football, baseball, volleyball, track and tennis). Also included are relatedactivities (such as drill team, pep squad and cheerleading) that exist because of athletics.21

Salary supplements for coaching or sponsorship of athletics, drill team, pep squad orcheerleaders (Program 91)Salaries of athletic directors, assistants and tr

Receiving POs in eFinance 41 Staff Travel 42 Student Travel 43 Accounts Payable Forms and Instructions 43 TRAVEL PROCEDURES GUIDELINES 45 Required Documentation and Steps 46 Step 1 - Conference Approval 46 Step 2 - Conference Requisition Request 46 . 4 Step 3 - Conference Purchase Order/Payment 46 .

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