Section: Office Of The Controller Subject: Fixed Assets Approved . - NC

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Internal OperatingPOLICYSection: Office of the ControllerSubject: Fixed AssetsApproved by: Kimberly Van Metre, CFOEff. Date: December 2009Rev. Date: November 2019PURPOSETo establish policy and procedures for the acquisition,inventory, transfer and disposition of state and federal fixedassets for the North Carolina Department of EnvironmentalQuality (DEQ).POLICYDEQ’s Financial Services Division (FSD) Controller hascustodial and supervisory duties over the fixed asset system.In carrying out these duties, the Controller entrusts the FSDFixed Asset Section to handle activities and responsibilitiesassociated with fixed assets, and delegates custodialresponsibility to the Section/Location Heads to serve ascustodian of the fixed asset records for their location. TheFixed Assets Section shall be responsible for making allentries to track the Department’s fixed assets in the FixedAsset System (FAS), a module of the North CarolinaAccounting System (NCAS). By using the NCAS FASmodule, the Fixed Asset Section of FSD can ensure thatinventoried and capitalized fixed assets are recorded andtracked properly. The section must also reconcile the FASdata to the NCAS general ledger fixed asset accounts.1

Table of ContentsPURPOSE1TABLE OF CONTENTS2FIXED ASSETS DEFINEDCapitalized Fixed AssetsInventoried Fixed AssetsExpensed ItemsGeneralExceptionsLevel of Control4444455BUILDINGSGuidelinesBuildings Valued over 5000Buildings Recorded at Purchase or Cost PriceDonated BuildingsIn-House Resource UseConstruction of an AdditionMaintenance ExpensesBuildings Not Necessary to be TaggedRehabilitation CostsBuildings Included in Annual InventoryLong Term Construction CostsRenovations and ImprovementsProceduresCapital Improvement FundFinancial Services’ sed LandDonated LandACCOUNTING PROCEDURESRoles and Responsibilities88TAGGING ASSETSMaintaining a Positive Identification of AssetsAll Fixed Assets Are Generally TaggedEquipment Tag NumberEquipment Assignment99910102

PHYSICAL INVENTORYDefinitionExceptions to the Physical InventoryMissing AssetsFixed Asset ReportSupplies Inventory111111111112TRANSFERRING ASSETSBetween AgenciesBetween Divisions/Locations121212SURPLUS PROPERTYDisposition of Surplus PropertyRelated Party TransactionsRepairsGrant (Federal and State) Equipment1313141414THEFTGeneral Statute 143B-920Reporting to Financial Services Division141415DONATED EQUIPMENT15FEDERAL SURPLUS PROPERTYThe Property is Needed and Will Be UtilizedThe Property Will Be Put into Utilization for the Purpose forwhich AcquiredAdditional RestrictionsAll Property to be Utilized by the Donee InstitutionProperty No Longer Needed by the DoneeProperty Acquired by the DoneeCannibalization151616GLOSSARY1731616161616

Fixed Assets DefinedA fixed asset is a long-lived tangible asset obtained or controlled as a result of pasttransactions, events or circumstances. Fixed assets are either capitalized assets orinventoried assets. A capitalized fixed asset is tangible property, such as land, buildingsand equipment, with a cost greater than or equal to 5,000.00 and a useful life of morethan one year. Capitalized fixed assets are acquired for use in normal operations and arenot for resale. These assets are long-term in nature and may be subject to depreciation,depending on which fund was used to record the asset. Only assets purchased for 5,000.00 and over are capitalized.Assets purchased with General Funds are recorded in the General Fixed Assets AccountGroup. Depreciation of general fixed assets should not be recorded in the accounts ofgovernmental funds.Inventoried Fixed Assets are those items valued between 2,500.00 and through 4,999.99 and recorded for inventory purposes only. These items are not capitalized andare not subject to depreciation. This allows management to keep items on inventory, buthave a consistent capitalization limit statewide for the comprehensive annual financialreport (CAFR). Inventoried assets will be maintained on the fixed asset system if theircost is between 2,500.00 and 4,999.99 with the following exceptions: All weapons must be inventoried regardless of cost. All land must be inventoried regardless of cost. All vehicles with a title and a cost between 0 and 4,999.99 must be inventoried. Alldesktop computers, laptops, tablets, and smartboards must be inventoried regardlessof cost.Expensed Items are purchased for less than 2,500.00 and will not be posted to the fixedasset system, unless otherwise noted.GeneralAccording to Generally Accepted Accounting Principles (GAAP), record fixed assetsat historical cost or estimated historical cost. If purchasing a new asset, the cost is theamount paid for the asset including freight. The amount recorded includes the totalpurchase price, less any discounts. It also includes any payment required to place the assetin its intended state of operation such as labor to install. If it is a donated asset, the costis defined as the fair market value on the date donated. The fair market value is theestimated amount of the asset for which it would be exchanged between a willing buyerand seller when neither is forced into the exchange. Both parties should have knowledgeof all facts and consider it an equitable exchange.4

Exceptions1.2.3.Exceptions to the minimum capitalization limit and/or minimum inventory limit willrequire written approval by the Office of the State Controller (OSC). All suchrequests for exceptions must be submitted to OSC through the CFO for DEQ.DEQ has received an exception from the OSC for firearms and motor vehicles witha license plate including trailers, computers (CPUs), computer monitors and palmpilot computers that cost less than 2,500.00. These items will be added to FAS asinventoried assets.All land is entered in FAS regardless of cost.Level of ControlFAS will be maintained at the fund level of control. For DEQ, each division needs tomaintain fixed assets based on location so that accurate inventory reports can be printed.Once fixed assets are recorded in FAS, any adjustment to the values or useful livesrequires management authorization. A Fixed Asset Input Form indicating a changeshould be completed and signed by the Fixed Asset Administrator and forwarded to theFixed Asset Accountant.The Fixed Asset Input Form is located on the DEQ SharePoint Document Center: DEQDocument CenterBuildingsBuildings are structures that are permanent in nature. They will exist for more than oneyear and, may be subject to depreciation. According to G.S. 143-336,"State buildings mean all State buildings, utilities, and other property developmentsexcept the State Legislative Building, railroads, highway structures, bridge structures,and any buildings, utilities, or property owned or leased by the North Carolina GlobalTransPark Authority."Guidelines1. Buildings valued at 5,000.00 or greater are capitalized. Those purchased for 2,500.00 to 4,999.99 are recorded on the fixed asset system for inventorypurposes only and are not capitalized. Those purchased for less than 2,500.00are expensed.5

Note:Any exception to these guidelines must be approved by DEQ’s CFOand OSC, see Exceptions, pg. 52. Buildings are recorded at the purchase price or construction cost. Cost should include all charges applicable to the building such as purchaseprice, contract price or job order costs, and any other expenditure necessaryto put a building or structure into its intended state of operation. Fixturespermanently attached to the building, i.e. heating and ventilation systemsshould be included in the cost of the building. Other expenditures may include the following: professional fees (broker's orarchitect's fees), damage claims, cost of fixtures, insurance premiums. Beginning July 1, 2019, interest costs incurred before the end of theconstruction period are no longer capitalized.3. Donated buildings should be recorded at the appraised fair market value at thetime the building was donated.4. Any in-house resources used such as labor, materials and supplies to construct oradd on to the building are to be included in the cost of the asset. Capitalize andrecord the cost as if outside sources were used.5. If an addition to a building is constructed, its cost is added to the fixed assetsystem as a separate asset when such costs meet the inventory/capitalizationthreshold. The addition should receive its own fixed asset number if it meets theinventory/capitalization threshold.6. Maintenance expenses are incurred to keep assets in normal operating conditionand to help maintain the original use of the building or other asset. Maintenanceexpenses do not extend the useful life beyond the expected useful life at acquisitionor increase the future service potential of the asset. Maintenance costs are expensedand not capitalized. Such costs are charged to expenditure objects in the 532XXXseries.7. Buildings need not be tagged. The asset number is still recorded in the system, butnot physically attached to the asset. The legal description, including address andplat location found in the county Register of Deeds records, must be recorded inthe asset record to identify it as being state property.8. Rehabilitation costs are incurred to restore or improve buildings or othercapitalized assets acquired in a rundown condition. Property to be rehabilitated isusually purchased at a discounted price. The reason for the lower price is thatconsiderable money will need to be spent to rehabilitate the asset before it can beplaced into service. The rehabilitation costs incurred become part of the cost of theasset and are capitalized according to the same criteria as other capitalized assets.6

Normally, the costs take place over an extended period. Care must be taken todistinguish between maintenance and rehabilitation during this period.9. Buildings must be included in the annual physical inventory.10. The long-term construction costs of buildings are paid from capitalimprovement funds. Costs are accumulated while the building is underconstruction. Annually, they are recorded in the Construction in Progress account.When the building is placed into operation or construction is completed, costsshould be reclassified from the Construction in Progress account to the Fixed AssetBuilding account.11. Renovation and improvement costs are incurred to restore or improve buildingsor other capitalized assets. These costs involve the substitution of old parts for newones and increase the economic benefit to be derived from the asset. Two criteriamust be met in determining whether a renovation or improvement cost should becapitalized: Expenditure significantly extends the useful life of the original asset orincreases the future service potential of the asset.Expenditure equals or exceeds the 5,000 capitalization threshold establishedfor all fixed assets.If both criteria are met, the expenditure must be capitalized and recorded separately attotal purchase or construction cost. Expenditures not meeting both criteria should beclassified as a maintenance expense. Care must be taken when distinguishing betweenmaintenance, renovation, and improvement costs.Procedures1. In general, buildings are purchased or constructed through the CapitalImprovement Fund. The costs are accumulated by budget code and center by theFSD Budget Section.2. FSD will maintain records for the buildings that have been completed and thosethat are still under construction. At fiscal year-end, the Fixed Asset Accountant inFSD will add completed buildings to FAS and adjust the Construction in Progressaccount for the cost of buildings still under construction.3. FSD must be notified by the Division Offices of the purchase, transfer to or from,or disposition of any land or buildings. This process is necessary in order tomaintain accurate fixed asset information for financial statement purposes.7

LandLand is the real estate property held by DEQ. Land can be purchased or otherwiseacquired. All land is entered in FAS, regardless of cost, when DEQ takes ownership ofthe property. Purchased land should be entered at its cost including purchase price, sitepreparation expenditures, attorney fees, deed stamps, appraisals, surveys, and legalclaims directly attributable to the land acquisition. If land and building are acquiredas a single parcel, cost should be allocated between land and building, and recordedin the appropriate accounts.Donated land should be capitalized at the acquisition value at the time of donation.Accounting ProceduresTo assure the accuracy of fixed assets records on a continuing basis, it is necessary toreconcile FAS records with NCAS on a periodic basis. The Section/Location FASdesignated employee shall reconcile the FAS records to the NCAS records on a monthlybasis. An additional reconciliation may be necessary after completion of the annualphysical inventory and the resulting FAS adjustments. The year-end reconciliation willbe of primary importance in assuring the integrity of DEQ’s annual financial statementand will also be the primary responsibility of the Fixed Asset Accountant.Roles and ResponsibilitiesEach Section/Location has its own unique operating structure, but it is essential that theresponsibility for and control of fixed assets be separated and distributed among severalindividuals, who are accountable for ensuring proper segregation of duties.DEQ’s FSD Controller has the custodial and supervisory duties over the fixed assetsystem. DEQ’s FSD Controller entrusts the Fixed Assets Section in FSD to handleactivities and responsibilities associated with fixed assets.DEQ’s FSD Controller delegates custodial responsibility to the Section/LocationHeads to serve as custodian of the fixed asset records for their Section/Location.The Fixed Asset Section of FSD is responsible for: assigning equipment numbers to the Section/Location and keying information intothe fixed asset system.ensuring that the NCAS expenses reconcile with the fixed asset system accounts.8

The Fixed Asset Accountant shall assign custodial and supervisory responsibility tothe Section/Location Head for their equipment.The Section/Location Head will ensure the following activities are performed withadequate segregation of duties. maintaining current records for fixed assets within the assigned Section/Location.ensuring that assets are provided adequate safeguards, proper care and protection,and are used for official business purposes only.requisitioning and receiving new assets.ensuring the asset received agrees with the asset requisitioned.ensuring identification tags have been delivered with new assets that require tags.verifying the tags received are accurate and that the new assets are tagged properly.notifying FSD whenever fixed assets are acquired, lost, destroyed, stolen, ordisposed.identifying and reporting any asset which is useable but not needed, or whichshould be disposed.completing surplus and disposal actions for worn and/or obsolete assets.completing annual physical inventory and compliance with this policy.The delegation of duties is listed on the Fixed Assets Certification Form to documentpersons responsible for each fixed asset function and shall be maintained in the division’sfiles and submitted to FSD’s Financial Systems and Reporting Section Each Fixed Asset Administrator is responsible for submittinga Fixed Assets Certification Form for each of their division’s Sections/Locations annuallyby June 30 and updated when responsibilities and/or personnel change.The Fixed Assets Certification Form is located on the DEQ SharePoint Document Center:DEQ Document CenterTagging AssetsMaintaining a positive identification of assets is the primary purpose of tagging. Taggingis important to: provide an accurate method of identifying individual assets.aid in the periodic physical inventory.control the location of all physical assets.aid in maintenance of fixed assets.provide a common ground of communication for both the accounting departmentand the asset's users.Generally, all capitalized and inventoried fixed assets are tagged. Some assets, such asbuildings, firearms, and land are not tagged. The asset number is still recorded in FAS,9

but not physically attached to the asset. For land, a description of the property is recordedwhich includes address and plat location found in the county Register of Deeds records.Items not needing a tag are: Buildings (record legal description in asset record)Land (record legal description in asset record)Firearms (record serial number in asset record)Underwater Equipment (record serial number in asset record)GPS and handheld radios (record serial number in asset record)All Cameras (record serial number in asset record)Equipment Tag NumberFSD currently assigns groups of asset numbers to each Section/Location to be used forfixed asset acquisitions. The designated employee of each Section/Location will assignthe equipment tag number to the fixed asset as soon after acquisition as possible. Whenan asset is received and paid, a Fixed Asset Input Form must be completed and sent tothe Fixed Asset Section by the 15th of the month following the month of the asset beingreceived and paid. The assigned equipment tag number will appear on theSection/Location’s Fixed Asset Report.After assignment of equipment tag numbers, FSD will forward the equipment tagnumbers to the respective Sections/Locations. Upon receipt of these tags, theSection/Location’s designated employee will have them attached to the identifiedequipment.It will be the responsibility of each Section/Location to follow up and ensure that anequipment tag number has been assigned to each fixed asset in FAS and that it is properlytagged.Equipment AssignmentThe Section/Location Head is responsible for any transfer of Fixed Assets from oneSection/Location to another and must complete the Change of Location Form. The formmust be signed and forwarded to the Fixed Asset Accountant. Custodians to whomequipment is assigned are not relieved of responsibility for that equipment, regardless ofwhether it has been physically transferred to others, unless written notice or release of theitem and reassignment to another custodian is submitted to FSD via the Change ofLocation form.The Change of Location Form is located on the DEQ SharePoint Document Center: DEQDocument Center10

Physical InventoryA physical inventory of assets is conducted annually to verify that assets physicallylocated in the Section/Location are recorded at that location in the Fixed Asset System.FSD will furnish each Fixed Asset Administrator with an updated Fixed Asset Report forconducting a physical inventory once each year. The inventory is taken by someone whodoes not have custodial responsibility for the assets, nor has responsibility for receiving,checking in, tagging, or recording the assets.A physical inventory of assets should be taken each time there is a change at amanagement or supervisory level that has custodial responsibility for the assets, or atleast once each fiscal year prior to June 30. For divisions, this means a change in theSection/Location Head; however, for changes in management at lower levels, it will beleft to the discretion of the Section/Location Head whether to conduct a physicalinventory. The outgoing and incoming supervisor/manager should sign the inventorysheets indicating the count and location of the assets on the system are accurate.Exceptions to or changes to a physical inventory will be noted on the Fixed Asset Reportand communicated to FSD by the Head of the Section/Location, the Fixed AssetAdministrator, or their designee.Examples would include: assets listed on report not found at the locationassets at the location not listed on the reportmissing or incorrect serial number(s)missing or incorrect descriptionsFixed Asset Accountant will compare assets missing from one facility to those addedmanually to reports at other locations during the annual physical inventory. Matches willbe relocated on the FAS to list them properly. Fixed Asset Accountant will notify theGrants Accounting Section prior to any changes occurring which pertains to federal andstate grant equipment.After this process, any missing assets should be listed on a Missing Asset Form by theperson completing the physical inventory. The Missing Assets Form is routed through theSection/Location Head for signature and forwarded to Fixed Asset Accountant. Once theapproved form has been received, Fixed Asset Accountant will change the status code inFAS to missing (M) and change the Section/Location to missing. Fixed Asset Accountantwill forward a copy of the Missing Assets Form to Internal Audit. If an asset is believedto be stolen, a theft report must be completed and the proper agencies contacted. Forfurther instructions, see the section on Theft.A completed Fixed Asset Report that lists missing assets will be sent to the Fixed AssetAccountant by the Fixed Asset Administrator.11

Fixed Asset Administrator is required to document all the efforts made to find themissing asset(s).If, after one year, the asset is not found, it will be retired as a lost asset.OSC will make periodic reviews of fixed assets listed as missing.If the asset is found, a memo will be sent by the Fixed Asset Administrator to theFixed Asset Accountant stating the asset has been located.The Fixed Asset Accountant will change the status code in FAS to "U" (in use)and change location from missing to the correct location.Supplies inventories shall be managed in a manner which ensures that only the minimumsupply level necessary to conduct business without disruption is stocked. Economic orderquantities shall be considered in implementing procedures to control inventories.A physical inventory of supplies will be conducted annually prior to June 30th by theSection/Location responsible for maintaining inventory. Supplies inventory summariesand count details are reported to the Controller’s office for inclusion into the CAFRpackage.Transferring AssetsAssets are transferred when they are permanently moved from one agency to another.If the move is temporary, it is treated as an asset on loan to another agency.A move to another agency outside DEQ is considered a transfer. Transfers of equipmentto other agencies outside the DEQ will be handled like surplus property unless thedivision is moved to another agency. For more information, see the section on SurplusProperty.Location changes are changes from one Section/Location to another within DEQ.These changes are not considered transfers, but rather location changes. Location changesof equipment, etc., from one location to another will be accomplished by the issuance ofa Change of Location Form.Fixed Asset Administrators requesting transfers to FAS need to verify with the FixedAsset Accountant that a transfer and not a location change has occurred.The Fixed Asset Accountant will notify the Grant Accounting Section prior to anytransfers or location changes of federal and state grant equipment.The Fixed Asset Accountant will review any federally funded fixed asset transfer requestsfollowing Federal Government uniform standards for the utilization and disposition offederally funded property.12

Surplus PropertySurplus property is any equipment or other property that is no longer needed in theAgency.This property does not have to be in FAS to be considered surplus property. TheSection/Location can request to move the assets to State Surplus Property Agency for sale ortransfer. The Section/Location must addthe Fixed Asset Accountant as approver of the surplus request in the State SurplusProperty System.If transferring or moving the item to State Surplus Property Agency is not practical, suchas large pieces of equipment, the item may be advertised through State Surplus butretained at the DEQ site for bidder inspection. Once an item is declared surplus, the statuscode will be changed to “S” in FAS. This is true whether the item is physically locatedat State Surplus Property Agency or being retained at a DEQ site.After the item is sold, State Surplus Property Agency notifies the Agency of the salesprice and sends the funds to FSD. Entries must be made by the Fixed Asset Accountantin FAS to retire the asset.Disposition of Surplus PropertyConsult with the Fixed Asset Accountant to determine whether disposal items need to gothrough the State Surplus Property Agency. Before any piece of equipment or propertycan be sold or disposed of as surplus, proper written management approval must beobtained. The request is made on the State Surplus Property System Once the Fixed Asset Accountantapproves the item as surplus, it is then sold through State Surplus Property Agency. StateSurplus Property Agency notifies the Fixed Asset Accountant, Cash ManagementSupervisor, and the Fixed Asset Administrator with a monthly report once an asset issold.The Division then submits an Asset Retirement Form to the Fixed Asset Accountant.The Asset Retirement Form is located on the DEQ SharePoint Document Center: DEQDocument CenterThe form must include a justification of why the asset is being retired and specify if it isjunk, lost, sold, or trade. The Fixed Asset Accountant will then retire the asset in NCASFAS noting the date and that it has been retired.13

CAUTION:Under no circumstances can State-owned equipment be donated, traded-in, or given toanother entity without approval of the State Surplus Property Agency.Related Party TransactionsWhen surplus property has been offered to the general public through sealed bids, a DEQcontact person is listed on the bid listing. Immediate family members of this contactperson will not be allowed to bid unless the DEQ’s CFO is notified in writing. Immediate family is defined as spouse, parents, children, brother, sister,grandparents and grandchildren. Also included are step, half and in-lawrelationships.RepairsProperty should not be used once it is placed in surplus status except for bidder inspectionrequirements. All surplus items are sold on an "as is" basis. No repairs may be made oncean item is declared surplus.Grant Equipment (Federal and State)The disposition of grant equipment will follow the procedures listed above, with thefollowing additions: Requests for the disposition of grant equipment should be submitted separately fromrequests for disposition of other equipment.In addition, before disposition of any grant property, the facility must have approval ofthe request by the FSD Grant Accounting Section.The FSD Grant Accounting Section will:1. research any grant (federal and state) requirements for disposition of grantproperty2. obtain appropriate federal or state approval3. notify the Fixed Asset Accountant that appropriate federal and state approvalhas been obtained and any restrictions or special procedures are to befollowedTheftAccording to General Statute 143B-920, if any state property has been stolen, theemployee discovering the theft must report the theft to his/her Supervisor as soon aspossible, but no later than three days from the day of discovery. The Supervisor is then14

to notify the Division Head immediately. The Supervisor or Division/Agency head mustfile a police report with local authorities and/or State Capital Police.The Division Head must notify DEQ’s Office of General Counsel (OGC) with a copy ofthe police report and a completed State Property Incident Report (SBI-78) within 10 daysof Supervisor/Division Head being notified of theft. Per 143B-920, SBI should benotified in writing, except in cases of damage or loss resulting from motor vehicleaccidents or unintentional loss of property. If the investigation reveals a possible violationof criminal laws, the district attorney will be contacted by the SBI for further legal action.The Fixed Asset Accountant will be notified by OGC with a copy of all relevantpaperwork related to the investigation. Information regarding involuntary disposition ofequipment as a result of theft shall be accompanied by a copy of the police report and/orinvestigation report.A police report will be required in the case of theft of federal or state grant property. TheFixed Asset Accountant will retire the stolen asset(s) with the retirement location code“L” once the report from OGC has been received. The Fixed Asset Accountant will reportthe theft of federal property to the Federal Grants Section once they receive theinformation from DEQ’s OGC.The State Property Incident Report (SBI-78) is located in the Property Managementfolder on the DEQ SharePoint Document Center: DEQ Document CenterDonated EquipmentWhen an offer of donated equipment is received, careful consideration should be givento the usefulness of the equipment and future repair costs that may be incurred. Afterreceiving approval to accept donated equipment, the Section/Location Head notifies thedivision’s Fixed Asset Coordinator to assign an equipment number. The equipment labelfor the donated equipment will be forwarded to the location for attachment to theequipment. The donated equipment is recorded at fair market value as of the date ofdonation. A Fixed Asset Input Form is to be forwarded to the Fixed Asset Accountant toensure inclusion of the asset on FAS.The Fixed Asset Input Form is located on the DEQ SharePoint Document Center: DEQDocument CenterFederal Surplus PropertyDEQ will follow the rules and regulations set forth by the Department of Administrationpertaining to the acquisition and utilization of Federal Surplus Property. These rules areas follows:15

1. The property is needed and will be utilized by the donee (DEQ) and funds areavailable to pay all costs and charges incident to donation. The property will beused by DEQ and not for personal use.2. The property will be put into utilization for the pu

depending on which fund was used to record the asset. Only assets purchased for Assets purchased with General Funds are recorded in the General Fixed Assets Account Group. Depreciation of general fixed assets should not be recorded in the accounts of governmental funds. Inventoried Fixed Assets are not subject to depreciation.

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