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Investigation integration

Executive Summary

A sound enterprise is premised on deploying the right people to the right tasks, now and in the future. Administrative research is no different. This general principle forms the basis for our assessment and six recommendations below.

Background

First, we understand everything is under an administrative process with that being said let look at The Administrative Committee of the Federal Register, enacted July 26 1935 under the Federal Register Act (44 U.S.C. Chapter 15) as a permanent executive/legislative branch authority charged with overseeing the functions of the Federal Register publication system.

Reading the Federal Register may be vital to you and your customers:

• If you need to know about the day-to-day operations of the Federal Government

• If your business is regulated by a Federal agency

• If you are an attorney practicing before a regulatory agency

• If your organization attends public hearings or meetings or applies for grants

• If you are concerned with Government actions that affect the environment, health care, financial services, exports, education, or other major public policy issues.

Analysis

Second, understand the Administrative Procedure Act enacted June 11, 1946 Public Law 79-404 whenever you are dealing with any Federal agency. All agency guideline and rules must be published in the Federal Register this gives documents evidentiary status which makes them admissible in court, establishes Federal Register text as true copy of original signed document. Rules can’t be enforced if not published in Federal Register. Rules can’t be effective until 30 days after publication. Must publish statements of organization and procedure for the “who and how” to contact at the agency. I have had many people tell me the following quote that a judge has told them “Case is dismissed because you have failed to exhaust your administrative remedies.” You must exhaust your administrative remedies before pursuing any legal proceeding against an agency!

Third, we understand The Code of Federal Regulations (CFR) is the codification of the general and permanent rules and regulations (sometimes called administrative law) published in the Federal Register by the executive departments and agencies of the federal government of the United States. The online CFR is a joint project authorized by the publisher, the National Archives and Records Administration's (NARA) Office of the Federal Register (OFR), and the Government Publishing Office (GPO) to provide the public with enhanced access to Government information. The annual CFR additions can be found here.

Fourth, DGC was established after a series of successful administrative review were either dismissed or not pursued after exhausting the proper administrative remedies. We have learned that administrative remedies pursuant to published procedure work for both agencies and customers. When outside of published procedure customers need to know how to state by way of evidentiary documentation that there an irregularity has occurred and may not be pursuant to published procedures.

Fifth, review on SEC website of administrative proceeding of improper use of non-GAAP measures, which are allowed under SEC rules to convey information to investors that a company believes is relevant and useful in understanding performance. But non-GAAP measures must be accurate and must be reconciled to the appropriate GAAP measures so investors and analysts can compare them. Inconsistent GAAP ledger. GAAP must be adhered to when a company distributes its financial statements outside of the company. If a corporation's stock is publicly traded, the financial statements must also adhere to regulations pursuant to the Securities and Exchange Commission (SEC). This includes having the company financial statements audited by an independent CPA firm. For a business, the full disclosure principle requires a company to provide the necessary information so that people who are accustomed to reading financial information can make informed decisions concerning the company. The required disclosures can be found in a number of places including the following: The company's financial statements including any supplementary schedules and notes (or footnotes). Management's Discussion and Analysis that is included in a publicly-traded corporation's annual report to the U.S. Securities and Exchange Commission.

Sixth, clients inquired to DGC about our efforts in researching data that efficiently can be used among our client base. Specialized research can help recover resources that may have been over looked.

The phrase "generally accepted accounting principles" (or "GAAP") consists of three important sets of rules: (1) the basic accounting principles and guidelines, (2) the detailed rules and standards issued by FASB and its predecessor the Accounting Principles Board (APB), and (3) the generally accepted industry practices.

Pursuant to Governmental Accounting Standards Board, no money shall be drawn from any governmental treasury, but in consequence of appropriations made by contract agreements; and a regular statement and account of receipts and expenditures documented in governmental agencies accounting register by creditors or debtors.