text:
 19.7.2011
 FR
 Journal officiel de l'Union européenne
 L 188/30
 DÉCISION 2011/426/PESC DU CONSEIL
 du 18 juillet 2011
 portant nomination du représentant spécial de l'Union européenne en Bosnie-et-Herzégovine
 LE CONSEIL DE L'UNION EUROPÉENNE,
 vu le traité sur l'Union européenne, et notamment son article 28, son article 31, paragraphe 2, et son article 33,
 vu la proposition du haut représentant de l'Union pour les affaires étrangères et la politique de sécurité,
 considérant ce qui suit:
 (1)
 Le 11 mars 2009, le Conseil a arrêté l'action commune 2009/181/PESC (1) portant nomination de M. Valentin INZKO en tant que représentant spécial de l'Union européenne (ci-après dénommé «RSUE») en Bosnie-et-Herzégovine.
 (2)
 Le 11 août 2010, le Conseil a adopté la décision 2010/442/PESC (2) prorogeant le mandat du RSUE en Bosnie-et-Herzégovine jusqu'au 31 août 2011.
 (3)
 Il convient de nommer M. Peter SØRENSEN RSUE en Bosnie-Herzégovine pour la période allant du 1er septembre 2011 au 30 juin 2015.
 (4)
 Le 21 mars 2011, le Conseil a adopté des conclusions définissant l'approche globale adoptée par l'Union à l'égard de la Bosnie-Herzégovine.
 (5)
 L'Union renforce encore sa politique et sa présence sur le terrain par une représentation unique renforcée, qui jouera un rôle de premier plan pour assister la Bosnie-Herzégovine sur les questions liées à l'Union afin d'appuyer les progrès du pays sur la voie de l'intégration à l'Union, notamment au moyen d'un ensemble équilibré d'instruments d'ordres divers.
 (6)
 Le mandat du RSUE devrait être mis en œuvre en coordination avec la Commission européenne afin d'assurer la cohérence avec d'autres activités pertinentes relevant de la compétence de l'Union.
 (7)
 Le Conseil prévoit qu'une seule et même personne sera investie des pouvoirs et attributions du RSUE ainsi que des pouvoirs et attributions du chef du bureau de la délégation de l'Union européenne en Bosnie-Herzégovine.
 (8)
 Le RSUE exécutera son mandat dans le contexte d'une situation susceptible de se détériorer et d'empêcher la réalisation des objectifs de l'action extérieure de l'Union énoncés à l'article 21 du traité,
 A ADOPTÉ LA PRÉSENTE DÉCISION:
 Article premier
 Représentant spécial de l'Union européenne
 M. Peter SØRENSEN est nommé représentant spécial de l'Union européenne (RSUE) en Bosnie-Herzégovine pour la période allant du 1er septembre 2011 au 30 juin 2015. Il pourrait être mis fin plus tôt au mandat du RSUE, si le Conseil en décide ainsi, sur proposition du haut représentant de l'Union pour les affaires étrangères et la politique de sécurité (HR).
 Article 2
 Objectifs généraux
 Le mandat du RSUE est fondé sur les objectifs de la politique menée par l'Union en Bosnie-Herzégovine, qui visent à: faire avancer le processus de stabilisation et d'association, afin d'arriver à une Bosnie-Herzégovine stable, viable, pacifique, multiethnique et unie, qui coopère pacifiquement avec ses voisins et qui s'engage de manière irréversible sur la voie de l'adhésion à l'Union. L'Union continuera, en outre, à soutenir la mise en œuvre de l'accord-cadre général pour la paix en Bosnie-Herzégovine.
 Article 3
 Mandat
 Afin d'atteindre les objectifs de la politique menée, le RSUE a pour mandat:
 a)
 de proposer les conseils de l'Union et de faciliter le processus politique;
 b)
 de garantir la cohérence de l'action de l'Union;
 c)
 de contribuer à faire avancer les priorités politiques, économiques et européennes;
 d)
 de surveiller l'évolution de la situation et de conseiller les autorités exécutives ainsi que les autorités législatives, à tous les niveaux de gouvernement en Bosnie-Herzégovine et de travailler en concertation avec les autorités et partis politiques en Bosnie-Herzégovine;
 e)
 d'assurer la mise en œuvre de l'action de l'Union dans l'ensemble des activités menées dans le domaine de l'État de droit et de la réforme du secteur de sécurité, de favoriser la coordination générale au niveau de l'Union, de donner, sur place, des orientations politiques pour l'action de l'Union en matière de lutte contre la criminalité organisée et la corruption et, à cet égard, de fournir, au besoin, des analyses et des conseils au HR et à la Commission;
 f)
 de formuler, sur place, des orientations politiques à l'intention du chef de la mission politique de l'Union européenne (MPUE); le RSUE et le commandant d'opération civil se concertent en fonction des besoins; de se concerter avec le chef de la MPUE avant de prendre des mesures d'ordre politique qui pourraient avoir une incidence sur la situation en matière de police et de sécurité; d'apporter, en liaison étroite avec la MPUE, un soutien au renforcement de l'articulation entre la justice pénale et la police en Bosnie-Herzégovine et un soutien à plus d'efficacité de cette articulation;
 g)
 sans préjudice de la chaîne de commandement militaire, de donner au commandant de la force de l'Union des orientations politiques sur des questions militaires comportant une dimension politique locale, notamment en ce qui concerne les opérations sensibles, ainsi que les relations avec les autorités locales et les médias locaux. Se concerter avec le commandant de la force de l'Union avant de prendre des mesures d'ordre politique qui pourraient avoir une incidence sur la situation en matière de sécurité;
 h)
 de coordonner et de mettre en œuvre les actions de communication sur les questions liées à l'Union que celle-ci organise à l'intention de la population de Bosnie-Herzégovine;
 i)
 de promouvoir le processus d'intégration à l'Union par l'intermédiaire de la diplomatie publique ciblée et d'actions de sensibilisation à l'Union destinées à mieux faire comprendre à la population de Bosnie-Herzégovine les questions liées à l'Union et à susciter un soutien plus large en faveur de celles-ci, y compris par un dialogue avec les acteurs de la société civile sur place;
 j)
 de contribuer au développement et à la consolidation du respect des droits de l'homme et des libertés fondamentales en Bosnie-Herzégovine, conformément à la politique de l'Union en matière de droits de l'homme et à ses orientations dans ce domaine;
 k)
 de nouer un dialogue avec les autorités compétentes de Bosnie-Herzégovine afin d'obtenir de leur part une coopération pleine et entière avec le Tribunal pénal international pour l'ex-Yougoslavie (TPIY);
 l)
 conformément au processus d'intégration à l'Union, d'appuyer, de faciliter et de suivre le dialogue politique sur les modifications qu'il y a lieu d'apporter à la Constitution, et de donner des conseils à ce sujet;
 m)
 de rester en contact étroit avec le haut représentant en Bosnie-Herzégovine et d'autres organisations internationales pertinentes œuvrant dans le pays, et de se concerter avec eux;
 n)
 le cas échéant, conseiller le HR au sujet des personnes physiques ou morales à l'encontre desquelles des mesures restrictives pourraient être prises compte tenu de la situation en Bosnie-Herzégovine;
 o)
 sans préjudice des chaînes de commandement concernées, de contribuer à ce que tous les instruments de l'Union sur le terrain soient appliqués de manière cohérente afin d'atteindre les objectifs de la politique menée par l'Union.
 Article 4
 Exécution du mandat
 1. Le RSUE est responsable de l'exécution de son mandat et agit sous l'autorité du HR.
 2. Le Comité politique et de sécurité (COPS) maintient un lien privilégié avec le RSUE et constitue le principal point de contact de ce dernier avec le Conseil. Le COPS fournit des orientations stratégiques et politiques au RSUE dans le cadre de son mandat, sans préjudice des compétences du HR.
 3. Le RSUE travaille en coordination étroite avec le Service européen pour l'action extérieure (SEAE).
 Article 5
 Financement
 1. Le montant de référence financière destiné à couvrir les dépenses liées au mandat du RSUE pendant la période allant du 1er septembre 2011 au 30 juin 2012 est de 3 740 000 EUR.
 2. Le montant de référence financière destiné au RSUE pour la Bosnie-Herzégovine pour les périodes ultérieures est arrêté par le Conseil.
 3. Les dépenses sont gérées conformément aux procédures et aux règles applicables au budget général de l'Union européenne. Les ressortissants des pays de la région des Balkans occidentaux sont autorisés à soumissionner.
 4. La gestion des dépenses fait l'objet d'un contrat entre le RSUE et la Commission. Le RSUE répond devant la Commission de toutes les dépenses.
 Article 6
 Constitution et composition de l'équipe
 1. Un personnel spécialisé est chargé d'assister le RSUE dans l'exécution de son mandat et de contribuer à la cohérence, à la visibilité et à l'efficacité de l'ensemble de l'action menée par l'Union en Bosnie-Herzégovine. Dans les limites de son mandat et des moyens financiers y afférents mis à sa disposition, le RSUE est responsable de la constitution d'une équipe. Celle-ci dispose des compétences requises en ce qui concerne certaines questions de politique, selon les besoins du mandat. Le RSUE informe rapidement le Conseil et la Commission de la composition de l'équipe.
 2. Les États membres, les institutions de l'Union et le SEAE peuvent proposer le détachement d'agents appelés à travailler avec le RSUE. Les rémunérations de ce personnel détaché sont prises en charge, respectivement, par l'État membre ou l'institution de l'Union en question ou par le SEAE. Les experts détachés par les États membres auprès des institutions de l'Union ou du SEAE peuvent également être affectés auprès du RSUE. Le personnel international sous contrat a la nationalité d'un État membre.
 3. L'ensemble du personnel détaché reste sous l'autorité administrative de l'État membre ou de l'institution de l'Union qui le détache ou du SEAE et il exerce ses fonctions et agit dans l'intérêt du mandat du RSUE.
 Article 7
 Privilèges et immunités du RSUE et de son personnel
 Les privilèges, immunités et autres garanties nécessaires à l'exécution et au bon déroulement de la mission du RSUE et des membres de son personnel sont définis d'un commun accord avec la ou les parties hôtes, selon le cas. Les États membres et la Commission apportent tout le soutien nécessaire à cet effet.
 Article 8
 Sécurité des informations classifiées de l'UE
 Le RSUE et les membres de son équipe respectent les principes et les normes minimales de sécurité définis par la décision 2011/292/UE du Conseil du 31 mars 2011 concernant les règles de sécurité aux fins de la protection des informations classifiées de l'UE (3).
 Article 9
 Accès aux informations et soutien logistique
 1. Les États membres, la Commission et le secrétariat général du Conseil veillent à ce que le RSUE puisse accéder à toutes les informations pertinentes.
 2. Les délégations de l'Union et/ou les États membres, selon le cas, apportent un soutien logistique dans la région.
 Article 10
 Sécurité
 Conformément à la politique de l'Union concernant la sécurité du personnel déployé à titre opérationnel à l'extérieur de l'Union en vertu du titre V du traité, le RSUE prend toutes les mesures raisonnablement applicables, conformément à son mandat et en fonction de la situation en matière de sécurité sur le territoire relevant de sa compétence, pour assurer la sécurité de l'ensemble du personnel placé sous son autorité directe, notamment:
 a)
 en établissant un plan de sécurité spécifique à la mission, y compris des mesures de sécurité physiques, organisationnelles et procédurales propres à la mission, régissant la gestion des déplacements en toute sécurité du personnel vers la zone de la mission et à l'intérieur de celle-ci, ainsi que la gestion des incidents de sécurité, et comprenant un plan pour les situations de crise et un plan d'évacuation de la mission;
 b)
 en veillant à ce que l'ensemble du personnel déployé en dehors de l'Union soit couvert par une assurance «haut risque», compte tenu de la situation existant dans la zone de la mission;
 c)
 en veillant à ce que tous les membres de son équipe déployés en dehors de l'Union, y compris le personnel recruté sur place, aient suivi une formation appropriée en matière de sécurité avant ou dès leur arrivée dans la zone de la mission, sur la base des niveaux de risque attribués à la zone de la mission;
 d)
 en veillant à ce que l'ensemble des recommandations formulées d'un commun accord à la suite des évaluations de sécurité effectuées régulièrement soient mises en œuvre, et en présentant au Conseil, au HR, et à la Commission des rapports écrits sur la mise en œuvre de ces recommandations ainsi que sur d'autres questions relatives à la sécurité dans le cadre du rapport de mi-parcours et du rapport sur l'exécution de son mandat.
 Article 11
 Rapports
 Le RSUE fait rapport régulièrement, oralement et par écrit, au COPS et au HR. Si nécessaire, le RSUE rend également compte aux groupes de travail du Conseil. Des rapports écrits périodiques sont diffusés par l'intermédiaire du réseau COREU. Sur recommandation du COPS ou du HR, le RSUE peut faire rapport au Conseil des affaires étrangères.
 Article 12
 Coordination
 1. Les activités du RSUE sont coordonnées avec celles de la Commission, ainsi qu'avec celles des autres RSUE actifs dans la région, le cas échéant. Le RSUE informe régulièrement les missions des États membres.
 Sur le terrain, des contacts étroits sont maintenus avec les chefs de mission des États membres. Ceux-ci mettent tout en œuvre pour assister le RSUE dans l'exécution de son mandat. Le RSUE travaille aussi en concertation avec les acteurs internationaux et régionaux sur le terrain et, en particulier, il assure une coordination étroite avec le haut représentant en Bosnie-Herzégovine.
 2. Afin d'appuyer les opérations de gestion de crises de l'Union, le RSUE, agissant avec d'autres acteurs de l'Union présents sur le terrain, améliore la diffusion et l'échange d'informations entre ces derniers, afin de parvenir à un niveau élevé de connaissance et d'évaluation communes de la situation.
 Article 13
 Évaluation
 La mise en œuvre de la présente décision et sa cohérence avec d'autres initiatives de l'Union dans la région font l'objet d'une évaluation régulière. Le RSUE présente chaque année au Conseil, au HR, et à la Commission, à la fin du mois de décembre, un rapport de situation et, à la fin du mois de juin, un rapport détaillé sur l'exécution de son mandat.
 Article 14
 Entrée en vigueur
 La présente décision entre en vigueur le jour de son adoption.
 Fait à Bruxelles, le 18 juillet 2011.
 Par le Conseil
 La présidente
 C. ASHTON
 (1) JO L 67 du 12.3.2009, p. 88.
 (2) JO L 211 du 12.8.2010, p. 26.
 (3) JO L 141 du 27.5.2011, p. 17.


type: other

jurisdiction: US

text: b"Audit Report\n\n\n\n\nOIG-11-019\nAudit of the Bureau of Engraving and Printing\xe2\x80\x99s Fiscal Years\n2010 and 2009 Financial Statements\n\n\nNovember 12, 2010\n\n\n\n\nOffice of\nInspector General\nDepartment of the Treasury\n\x0c DEPARTMENT OF THE TREASURY\n W ASHINGTON, D.C. 20220\n\n\n\n\n OFFICE OF\nINSPECTOR GENERAL\n November 12, 2010\n\n\n MEMORANDUM FOR LARRY R. FELIX, DIRECTOR\n BUREAU OF ENGRAVING AND PRINTING\n\n FROM: Michael Fitzgerald\n Director, Financial Audits\n\n SUBJECT: Audit of the Bureau of Engraving and Printing\xe2\x80\x99s\n Fiscal Years 2010 and 2009 Financial Statements\n\n I am pleased to transmit the attached audited Bureau of Engraving and Printing\n (BEP) financial statements for fiscal years 2010 and 2009. Under a contract\n monitored by the Office of Inspector General, KPMG LLP, an independent certified\n public accounting firm, performed an audit of the financial statements of BEP as of\n September 30, 2010 and 2009 and for the years then ended. The contract required\n that the audit be performed in accordance with generally accepted government\n auditing standards; applicable provisions of Office of Management and Budget\n Bulletin No. 07-04, Audit Requirements for Federal Financial Statements, as\n amended; and the GAO/PCIE Financial Audit Manual.\n\n The following reports, prepared by KPMG LLP, are incorporated in the attachment:\n\n \xe2\x80\xa2 Independent Auditors\xe2\x80\x99 Report;\n \xe2\x80\xa2 Independent Auditors\xe2\x80\x99 Report on Internal Control Over Financial Reporting;\n and\n \xe2\x80\xa2 Independent Auditors\xe2\x80\x99 Report on Compliance and Other Matters\n\n In its audit, KPMG LLP found:\n\n \xe2\x80\xa2 that the financial statements were fairly presented, in all material respects, in\n conformity with U.S. generally accepted accounting principles\n \xe2\x80\xa2 that management\xe2\x80\x99s assertion that BEP maintained effective internal control\n over financial reporting as of September 30, 2010 was fairly stated in all\n material respects.\n \xe2\x80\xa2 no instances of reportable noncompliance with laws and regulations tested.\n\n In connection with the contract, we reviewed KPMG LLP\xe2\x80\x99s reports and related\n documentation and inquired of its representatives. Our review, as differentiated\n from an audit in accordance with generally accepted government auditing\n standards, was not intended to enable us to express, and we do not express,\n opinions on BEP\xe2\x80\x99s financial statements or BEP management\xe2\x80\x99s assertion on the\n effectiveness of internal control over financial reporting, or a conclusion on\n\x0ccompliance with laws and regulations. KPMG LLP is responsible for the attached\nauditors\xe2\x80\x99 reports dated November 9, 2010 and the conclusions expressed in the\nreports. However, our review disclosed no instances where KPMG LLP did not\ncomply, in all material respects, with generally accepted government auditing\nstandards.\n\nShould you have any questions, please contact me at (202) 927-5789, or a\nmember of your staff may contact Shiela Michel, Audit Manager, Financial Audits\nat (202) 927-5407.\n\nAttachment\n\x0c THE DEPARTMENT OF THE TREASURY\nBUREAU OF ENGRAVING AND PRINTING\n\n\n Financial Statements\n\n\n Years ended September 30, 2010 and 2009\n\n\n(With Independent Auditors\xe2\x80\x99 Reports Thereon)\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n FINANCIAL STATEMENTS\n FOR THE YEARS ENDED SEPTEMBER 30, 2010 AND 2009\n\n TABLE OF CONTENTS\n\n\n\n\nINDEPENDENT AUDITORS\xe2\x80\x99 REPORT ................................................................................................................. 1\n\n\nFINANCIAL STATEMENTS ................................................................................................................................... 2\n\n Balance Sheets ....................................................................................................................................................... 2\n Statements of Operations and Cumulative Results of Operations ......................................................................... 3\n Statements of Cash Flows ...................................................................................................................................... 4\n Notes to the Financial Statements .......................................................................................................................... 5\n\nMANAGEMENT\xe2\x80\x99S REPORT\n ON INTERNAL CONTROL OVER FINANCIAL REPORTING ................................................................ 16\n\nINDEPENDENT AUDITORS\xe2\x80\x99 REPORT\n ON INTERNAL CONTROL OVER FINANCIAL REPORTING ................................................................ 17\n\nINDEPENDENT AUDITORS\xe2\x80\x99 REPORT ON COMPLIANCE\n AND OTHER MATTERS ................................................................................................................................ 19\n\x0c KPMG LLP\n 2001 M Street, NW\n Washington, DC 20036-3389\n\n\n\n\n Independent Auditors\xe2\x80\x99 Report\n\n\nThe Inspector General, Department of the Treasury and\nThe Director of the Bureau of Engraving and Printing, Department of the Treasury:\nWe have audited the accompanying balance sheets of the Bureau of Engraving and Printing (the Bureau) as\nof September 30, 2010 and 2009, and the related statements of operations and cumulative results of\noperations and cash flows (hereinafter referred to as \xe2\x80\x9cfinancial statements\xe2\x80\x9d) for the years then ended. These\nfinancial statements are the responsibility of the Bureau\xe2\x80\x99s management. Our responsibility is to express an\nopinion on these financial statements based on our audits.\nWe conducted our audits in accordance with auditing standards generally accepted in the United States of\nAmerica; the standards applicable to financial audits contained in Government Auditing Standards, issued\nby the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin\nNo. 07-04, Audit Requirements for Federal Financial Statements, as amended. Those standards and OMB\nBulletin No. 07-04 require that we plan and perform the audits to obtain reasonable assurance about\nwhether the financial statements are free of material misstatement. An audit includes examining, on a test\nbasis, evidence supporting the amounts and disclosures in the financial statements, assessing the\naccounting principles used and significant estimates made by management, as well as evaluating the\noverall financial statement presentation. We believe that our audits provide a reasonable basis for our\nopinion.\nIn our opinion, the financial statements referred to above present fairly, in all material respects, the\nfinancial position of the Bureau of Engraving and Printing as of September 30, 2010 and 2009, and the\nresults of its operations and its cash flows for the years then ended in conformity with U.S. generally\naccepted accounting principles.\nWe have also examined in accordance with attestation standards established by the American Institute of\nCertified Public Accountants and the standards applicable to attestation engagements contained in\nGovernment Auditing Standards, issued by the Comptroller General of the United States, management\xe2\x80\x99s\nassertion that the Bureau maintained effective internal control over financial reporting as of September 30,\n2010, and have issued our report thereon dated November 9, 2010. That report is an integral part of an\naudit performed in accordance with Government Auditing Standards and should be read in conjunction\nwith this report in assessing the results of our fiscal year 2010 audit.\nIn accordance with Government Auditing Standards, we have also issued our report dated November 9,\n2010, on our tests of the Bureau\xe2\x80\x99s compliance with certain provisions of laws, regulations, contracts, and\nother matters. The purpose of that report is to describe the scope of our testing of compliance and the\nresults of that testing, and not to provide an opinion on compliance. That report is an integral part of an\naudit performed in accordance with Government Auditing Standards and should be read in conjunction\nwith this report in assessing the results of our fiscal year 2010 audit.\n\n\n\nNovember 9, 2010\n\n\n 1\n KPMG LLP is a Delaware limited liability partnership,\n the U.S. member firm of KPMG International Cooperative\n (\xe2\x80\x9cKPMG International\xe2\x80\x9d), a Swiss entity.\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n Balance Sheets\n As of September 30, 2010 and 2009\n\n\n 2010 2009\n (In Thousands)\nASSETS\nCurrent assets\n Cash (Notes 3 and 14) $ 153,662\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 139,520\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Accounts receivable (Note 10) 28,622\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 28,989\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Inventories, net (Note 4) 140,229\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 150,023\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Prepaid expenses 3,908\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 5,259\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nTotal current assets 326,421\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 323,791\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nProperty and equipment, net (Note 5) 346,358\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 307,929\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nOther assets, net (Note 6) 16,706\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 15,607\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nTotal assets $ 689,485\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 647,327\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nLIABILITIES AND EQUITY\nLiabilities\nCurrent liabilities (Notes 7 and 8)\n Accounts payable $ 20,044\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 16,938\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Accrued liabilities 33,513\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 38,013\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Advances 11,321\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 14,065\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nTotal current liabilities 64,878\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 69,016\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nWorkers\xe2\x80\x99 compensation liability (Note 8) 58,835\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 55,967\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nTotal liabilities 123,713\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 124,983\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nContingencies and commitments (Notes 12 and 13)\nEquity\n Invested capital 32,435\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 32,435\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Cumulative results of operations 533,337\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 489,909\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nTotal equity 565,772\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 522,344\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Total liabilities and equity $ 689,485\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 647,327\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n\n\nSee accompanying notes to the financial statements.\n\n\n\n\n 2\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n Statements of Operations and\n Cumulative Results of Operations\n For the Years Ended September 30, 2010 and 2009\n\n\n 2010 2009\n (In Thousands)\nRevenue from sales (Note 10) $ 631,422\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 484,824\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nCost of goods sold 508,832\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 380,886\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nGross margin 122,590\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 103,938\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nOperating costs:\n General and administrative expenses 67,448\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 68,310\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Research and development 11,714\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 12,252\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n 79,162\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 80,562\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nExcess of revenues over expenses 43,428\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 23,376\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nCumulative results of operations at beginning of year 489,909\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 466,533\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nCumulative results of operations at end of year $ 533,337\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 489,909\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n\n\nSee accompanying notes to the financial statements.\n\n\n\n\n 3\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n Statements of Cash Flows\n For the Years Ended September 30, 2010 and 2009\n\n\n 2010 2009\n (In Thousands)\nCash flows from operating activities\nExcess of revenues over expenses $ 43,428\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 23,376\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Adjustments to reconcile excess of revenues over expenses\n to net cash provided by operating activities:\n Depreciation 27,759\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 30,905\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Loss from inventory obsolesence 917\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 \xe2\x80\x94\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Loss from disposal of property and equipment \xe2\x80\x94\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 72\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Changes in assets and liabilities\n Decrease in accounts receivable 367\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 17,563\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n (Increase) decrease in inventories 8,954\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 (46,056)\xc2\xa0\xc2\xa0\xc2\xa0\n (Increase) decrease in prepaid expenses 1,351\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 (388)\xc2\xa0\xc2\xa0\xc2\xa0\n (Increase) decrease in other assets (1,176)\xc2\xa0\xc2\xa0\xc2\xa0 2,452\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Increase in accounts payable 3,106\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 3,579\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Increase (decrease) in accrued liabilities (4,500)\xc2\xa0\xc2\xa0\xc2\xa0 9,428\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Increase (decrease) in advances (2,744)\xc2\xa0\xc2\xa0\xc2\xa0 7,588\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n Increase (decrease) in workers\xe2\x80\x99 compensation liability 2,868\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 (5,480)\xc2\xa0\xc2\xa0\xc2\xa0\n Net cash provided by operating activities 80,330\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 43,039\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nCash flows from investing activities\nPurchases of property and equipment (66,188)\xc2\xa0\xc2\xa0\xc2\xa0 (57,030)\xc2\xa0\xc2\xa0\xc2\xa0\n Net cash used in investing activities (66,188)\xc2\xa0\xc2\xa0\xc2\xa0 (57,030)\xc2\xa0\xc2\xa0\xc2\xa0\nNet increase (decrease) in cash 14,142\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 (13,991)\xc2\xa0\xc2\xa0\xc2\xa0\nCash at beginning of year 139,520\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 153,511\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\nCash at end of year $ 153,662\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0 $ 139,520\xc2\xa0\xc2\xa0\xc2\xa0\xc2\xa0\n\n\nSee accompanying notes to the financial statements.\n\n\n\n\n 4\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\n\n\n1. Reporting Entity\n\nThe Bureau of Engraving and Printing (Bureau), a component of the United States (U.S.)\nDepartment of the Treasury, is the U.S. Government's security printer. The Bureau designs and\nproduces U.S. currency. The Bureau also advises and assists federal agencies in the design and\nproduction of other U.S. Government documents requiring counterfeit deterrence or secure\nproduction.\n\nThe Bureau operates under basic authorities conferred by the Act of July 11, 1862, (12 Stat. 532;\nalso, 31 U.S.C. 5114) and other laws and regulations. In accordance with the provisions of\nPublic Law 81-656, effective August 4, 1950, the operations of the Bureau are financed by\nmeans of a revolving fund. This fund is reimbursed through billings to the Bureau's customers\nfor products delivered. Public Law 95-81 authorized the Bureau to include in its product prices\nan amount to provide funding for the acquisition of capital equipment and future working\ncapital. Invested capital represents the historical value of the initial contribution made by the\nFederal Government.\n\nThe financial statements represent the consolidation of two federal revolving funds. The\nmajority of all financial transactions are contained in the Bureau of Engraving and Printing\nRevolving Fund, which finances Bureau operations. The other revolving fund, the Mutilated\nCurrency Revolving Fund, is used to redeem damaged paper currency received from the public.\nAll significant balances and transactions between the funds have been eliminated in\nconsolidation.\n\n2. Summary of Significant Accounting Policies\n\nBasis of Accounting\n\nThe Bureau has historically prepared its financial statements in conformity with U.S. generally\naccepted accounting principles (GAAP), based on accounting standards issued by the Financial\nAccounting Standards Board (FASB), the private-sector standards-setting body. Under such\nstandards, the Bureau prepares its financial statements using the full accrual basis of accounting\nunder which revenues are recognized when earned and expenses are recognized as incurred,\nregardless of when cash is exchanged.\n\nThe Federal Accounting Standards Advisory Board (FASAB) has been designated by the\nAmerican Institute of Certified Public Accountants as the standards-setting body for financial\nstatements of Federal Government entities, with respect to the establishment of GAAP. FASAB\nhas indicated, however, that financial statements prepared based upon accounting standards\npublished by the FASB may also be regarded as in conformity with GAAP for those federal\nagencies, such as the Bureau, that have issued financial statements based upon FASB accounting\nstandards in the past. Accordingly, consistent with historical reporting, the Bureau\xe2\x80\x99s financial\nstatements are presented in accordance with accounting standards published by the FASB.\n\n\n 5\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\nEstimates\n\nThe preparation of financial statements in accordance with GAAP requires management to make\nestimates and assumptions that affect the reported amounts of assets and liabilities and related\nrevenues and expenses. Those estimates most significant to the Bureau\xe2\x80\x99s financial statements are\nthe actuarial estimates made by the Department of Labor (DOL) in arriving at the liabilities for\nworkers\xe2\x80\x99 compensation, allowances for obsolescence, the useful lives of property and equipment,\nthe likelihood of losses associated with contingent liabilities, and certain accrued expenses at the\ndate of the financial statements. Such estimates and assumptions could change in the future as\nmore information becomes known, which could impact the amounts reported and disclosed\nherein.\n\nCash\n\nCash represents the aggregate amount of the Bureau\xe2\x80\x99s funds held on deposit with the U.S.\nTreasury and are available to pay liabilities. The Bureau historically does not maintain\nsignificant cash balances in commercial bank accounts, and owns no cash equivalents.\n\nInventories\n\nRaw material and supply inventories are stated at standard cost, except for one advanced\ncounterfeit deterrent material, which is valued using the first-in-first-out (FIFO) method.\nFinished goods inventories are stated at weighted average unit cost. All methods approximate\nactual cost. Cost elements included in work-in-process and finished goods inventories are direct\nmaterials, direct labor, manufacturing overhead and manufacturing support.\n\nProperty and Equipment\n\nProperty and equipment are recorded at cost. Major alterations and renovations are capitalized,\nwhile maintenance and repair costs are charged to expense as incurred. The capitalization\nthreshold is $50,000. The Bureau capitalizes all cost associated with new construction and\nbuilding improvements.\n\nThe Bureau occupies and uses buildings and land owned by the Department of the Treasury. In\naccordance with the Act establishing the revolving fund, the Bureau is not charged for the use of\nthe buildings or land, but is responsible for maintenance and repair of all buildings and land\nimprovements. The land and building shell for the Bureau's Western Currency Facility were\ndonated by the City of Fort Worth, Texas to the Department of the Treasury (See Note 5).\n\nDepreciation of property and equipment is calculated using the straight-line method over the\nfollowing estimated useful lives:\n\n Machinery and equipment 3 - 15 years\n Building improvements 3 - 40 years\n Information technology (IT) equipment and software 3 - 5 years\n Office machines 5 - 10 years\n Furniture and fixtures 5 - 10 years\n Motor vehicles 3 - 9 years\n 6\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\n\nOther Assets\n\nOther assets consist principally of machine repair parts and tools, which are used in the\nproduction of the Bureau's products. Other assets are stated at standard cost, which\napproximates actual cost, net of a reserve for obsolescence.\n\nEmployee Retirement Plans\n\nBureau employees participate in the contributory Civil Service Retirement System (CSRS) or\nFederal Employees' Retirement System (FERS), to which the Bureau and employees make\ncontributions according to plan requirements. Consistent with reporting under multi-employer\npension plans, the Bureau does not report CSRS and FERS assets, accumulated plan benefits or\nfuture liabilities, if any, applicable to its employees. This data is reported for plan participants\nby the Office of Personnel Management (OPM).\n\nPostretirement Benefits Other than Pensions\n\nPostretirement benefits for former Bureau employees, specifically health care costs and life\ninsurance, are administered and paid by OPM through appropriations received from the U.S.\nGovernment. The Bureau does not reimburse OPM for these payments. The Bureau's financial\nstatements do not include the cost of employee postretirement benefits paid by OPM, or the\nactuarial liability for such benefits.\n\nWorkers\xe2\x80\x99 Compensation Costs\n\nThe Federal Employee Compensation Act (FECA) provides income and medical cost protection\nto covered federal civilian employees injured on the job, employees who have incurred a work-\nrelated occupational disease and beneficiaries of employees whose death is attributable to a job-\nrelated injury or occupational disease. Claims incurred for benefits for the Bureau's employees\nunder FECA are administered by DOL and are ultimately paid by the Bureau.\n\nThe FECA liability consists of two components. The first component, the accrued FECA\nliability, is based on actual claims paid by DOL but not reimbursed by the Bureau. The Bureau\nreimburses DOL for the amount of actual claims normally within one to two years after payment\nis made by DOL. As a result, the Bureau recognizes a current and non-current liability for actual\nclaims paid by DOL, to be reimbursed by the Bureau.\n\nThe second component, the actuarial FECA liability, is the estimated liability for future benefit\npayments. These future workers' compensation estimates were generated from an application of\nactuarial procedures developed to estimate the liability for future FECA benefits. The actuarial\nliability for future worker's compensation benefits includes the expected liability for death,\ndisability, medical and miscellaneous costs for approved compensation cases, plus a component\nfor incurred but not reported claims. The liability is determined using a method that utilizes\nhistorical benefit payment patterns related to a specific incurred period to predict the ultimate\npayments related to that period. These annual benefit payments have been discounted to present\nvalue using the Office of Management and Budget\xe2\x80\x99s (OMB) economic assumptions for 10-year\n 7\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\nTreasury notes and bonds, which resulted in discount rates as of September 30, 2010 and 2009,\nof 3.65% and 4.22% in year one and 4.30% and 4.72% thereafter. Based on information\nprovided by DOL, the Department of the Treasury allocated the overall liability to Treasury\ncomponents based on past claims paid.\n\nAnnual, Sick, and Other Leave\n\nAnnual leave is accrued as a liability when earned and the accrual is reduced as leave is taken.\nThe balance in this accrued liability account reflects current pay rates.\n\nSick leave and other types of non-vested leave are expensed as the leave is taken.\n\nRevenue Recognition\n\nRevenue from sales to the Federal Reserve Board is recognized when finished goods\nsatisfactorily pass all Bureau quality control standards and are delivered to the on-site Federal\nReserve Depository vaults. Finished goods are released for shipment in accordance with\ncustomer requirements. Revenue from the sale of uncut currency to the public is recognized at\nthe time the product is shipped. The Bureau does not record an allowance for returns because of\na historically negligible return rate.\n\nResearch and Development Costs and Public Education (Advertising) Costs\n\nResearch and development costs and public education costs are expensed as incurred. Public\neducation costs, which are reported in cost of goods sold, amounted to $15.9 million and\n$6.5 million in the years ended September 30, 2010 and 2009, respectively.\n\nTax Status\n\nThe Bureau is a federal entity, and therefore is not subject to federal, state, or local income taxes.\nAccordingly, no provision for income taxes is made in the accompanying financial statements.\n\nContingencies\n\nLiabilities from loss contingencies arising from claims, assessments, litigation, fines and\npenalties, and other sources, are recorded when it is probable that a liability has been incurred\nand the amount of the assessment and/or remediation cost can be reasonably estimated. Loss\ncontingencies that do not meet these criteria, but are reasonably possible and estimable are not\naccrued, but are disclosed in Note 12.\n\nFair Value Measurements\n\nIn October 2008, the Bureau adopted the provisions of ASC 820-10, Fair Value Measurements\nand Disclosures, for fair value measurements of financial assets and financial liabilities that are\nrecognized or disclosed at fair value in the financial statements on a recurring basis. ASC 820-\n10 defines fair value as the price that would be received to sell an asset or paid to transfer a\nliability in an orderly transaction between market participants at the measurement date. ASC\n 8\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\n820-10 also establishes a framework for measurement of fair value and expands disclosures\nabout fair value measurements (See Note 14).\n\nSubsequent Events\n\nIn September 2009, the Bureau adopted ASC 855-10, Subsequent Events. It establishes general\nstandards of accounting for and disclosure of events that occur after the balance sheet date but\nbefore the financial statements are issued (See Note 15).\n\n3. Cash\n\nThe year-end cash balances by fund are as follows as of September 30, 2010 and 2009:\n\n 2010 2009\n (In Thousands)\n Bureau of Engraving and Printing\n Revolving Fund $ 146,885 $ 132,319\n Mutilated Currency Revolving Fund 6,777 7,201\n Total $ 153,662 $ 139,520\n\n\nThe balance in the mutilated currency revolving fund, consisting of processed claims for\nmutilated currency submitted by the public for redemption, is offset by a liability to the public\nwhich is included in advances on the balance sheets as of September 30, 2010 and 2009,\nrespectively (See Note 7).\n\n4. Inventories, net\n\nInventories consist of the following as of September 30, 2010 and 2009:\n\n 2010 2009\n (In Thousands)\n Raw material and supplies $ 54,344 $ 46,772\n Work-in-process 45,489 57,879\n Finished goods - currency 26,154 28,287\n Finished goods - uncut currency 14,242 17,085\n Total $ 140,229 $ 150,023\n\nThe allowance for inventory obsolescence was $820 thousand and $743 thousand, at\nSeptember 30, 2010 and 2009, respectively.\n\nThe Bureau has adjusted (written down) the value of its currency paper and work-in-process\ninventories relating to the redesigned $100 notes due to a problem with intermittent creasing that\nis occurring during intaglio printing that is resulting in abnormally high spoilage. The services\nof an appraiser were not used. This adjustment resulted in the recognition of a loss of $840\n 9\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\nthousand in 2010, and $0 in 2009. This adjustment is included in the cost of goods sold on the\nStatement of Operations. The Bureau intends to dispose of these assets in 2011.\n\n5. Property and Equipment, net\n\nProperty and equipment consist of the following as of September 30, 2010 and 2009:\n\n 2010 2009\n (In Thousands)\n Machinery and equipment $ 471,129 $ 450,566\n Building and land improvements 234,284 229,750\n IT equipment and software 46,456 26,009\n Office machines 2,752 1,435\n Furniture and fixtures 1,222 1,140\n Donated assets - art work 125 125\n Motor vehicles 212 212\n 756,180 709,237\n Less accumulated depreciation 481,858 454,385\n 274,322 254,852\n Construction-in-progress 72,036 53,077\n Net property and equipment $ 346,358 $ 307,929\n\n\nDepreciation expense for the years ended September 30, 2010 and 2009 was $27.8 million and\n$30.9 million, respectively.\n\nThe Bureau occupies and uses buildings and land owned by the Department of the Treasury.\nThe land and building shell for the Fort Worth, Texas facility were donated by the City of Fort\nWorth to the Department of the Treasury in 1987, which holds the title thereto. At the time of\ndonation, the land had an appraised value of $1.5 million and the building shell cost was\n$5.6 million. In accordance with the provisions of Public Law 81-656, Bureau financial\nstatements include only the costs to build out the facility.\n\n6. Other Assets, net\n\nOther assets consist principally of machine repair parts and tools. The allowance for\nobsolescence for these parts and tools for the years ended September 30, 2010 and 2009 was\n$5.4 million and $5.0 million, respectively.\n\n\n\n\n 10\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\n7. Current Liabilities\n\nAll current liabilities are funded and consist of the following as of September 30, 2010 and\n2009:\n\n 2010 2009\n (In Thousands)\n Intragovernmental $ 9,731 $ 12,435\n With the public 55,147 56,581\n Total $ 64,878 $ 69,016\n\n Accrued current liabilities consist of the following as of September 30, 2010 and 2009:\n\n 2010 2009\n (In Thousands)\n Payroll $ 15,619 $ 14,764\n Annual leave 11,676 11,185\n Workers' compensation 5,146 5,557\n Other 1,072 6,507\n Total $ 33,513 $ 38,013\n\n Advances consist of the following as of September 30, 2010 and 2009:\n\n 2010 2009\n (In Thousands)\n Other Federal Agencies $ 4,537 $ 6,855\n Mutilated Currency 6,777 7,201\n Public sales 6 9\n Total $ 11,321 $ 14,065\n\n\n8. Workers\xe2\x80\x99 Compensation Liability\n\nClaims incurred and paid by DOL as of September 30, 2010 and 2009, but not yet reimbursed to\nDOL by the Bureau, are approximately $12.1 million and $12.1 million, of which approximately\n$5.1 million and $5.6 million represent a current liability, as of September 30, 2010 and 2009,\nrespectively. The Bureau will reimburse DOL for these claims in the next two years. The\nBureau's estimated non-current, actuarially derived future workers\xe2\x80\x99 compensation liability was\napproximately $51.8 million and $49.5 million as of September 30, 2010 and 2009, respectively.\n\n9. Employee Retirement Plans and Postretirement Benefits Other than Pensions\n\nEmployer contributions to the retirement plans were $17.0 million and $16.5 million for 2010\nand 2009, respectively. The CSRS employer contribution rate for fiscal years 2010 and 2009\nwas 7.0%. The FERS agency contribution rate for fiscal years 2010 and 2009 was 11.2%. The\ncost of providing the CSRS and FERS benefits is more than the amounts contributed by the\n 11\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\nBureau and the employees to OPM. The additional cost of providing benefits, including the cost\nfinanced by OPM, which is not included in the Bureau's Statements of Operations, totaled\n$26.7 million and $23.8 million in 2010 and 2009, respectively.\n\nOPM paid costs totaling $11.1 million and $11.1 million for the Federal Employees Health\nBenefits Program (FEHBP) and Federal Employees Group Life Insurance (FEGLI) programs in\n2010 and 2009, respectively. These costs are not included in the Bureau's Statements of\nOperations. The Bureau paid costs totaling $13.0 million and $12.5 million for the FEHBP and\nFEGLI programs in 2010 and 2009, respectively.\n\n10. Related Party Transactions and Concentration of Revenue\n\nThe Bureau\xe2\x80\x99s principal customers are other federal and quasi-federal governmental\norganizations. During 2010 and 2009, the Bureau\xe2\x80\x99s sales revenue from these organizations as\nwell as the outstanding amounts due from them as of September 30, 2010 and 2009, are reflected\nin the following table:\n Revenue for the year Accounts Receivable as\n ended September 30 of September 30\n 2010 2009 2010 2009\n Federal Reserve Board: (In Thousands) (In Thousands)\n Currency Production $ 614,860 $ 467,509 $ 27,220 $ 27,575\n Mutilated Currency 3,547 3,587 869 884\n Other Federal Agencies 3,752 3,163 106 165\n 622,159 474,259 28,195 28,624\n\n Public sales 8,555 9,764 6 2\n Other 708 801 421 363\n 9,263 10,565 427 365\n\n Total $ 631,422 $ 484,824 $ 28,622 $ 28,989\n\nRevenues from other federal agencies are derived principally from the sale of security printing\nproducts to U.S. Government agencies and related fees charged.\n\nSubstantially all products are sold on a fixed price basis. In 2010, the revenue from such pricing\nwas not sufficient to cover all costs and provide for necessary working capital due to a creasing\nproblem with the redesigned $100 note. As a result, the Federal Reserve Board and the Bureau\nnegotiated an additional surcharge to be funded by the Federal Reserve Board related to fiscal\nyear 2010 production amounting to approximately $211.9 million. No surcharge was required in\nfiscal year 2009. This amount is included in Revenue on the Statement of Operations.\n\n\n\n\n 12\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\n11. Principal Suppliers\n\nThe Bureau is dependent upon sole suppliers for distinctive currency paper, and several\nadvanced counterfeit deterrent materials.\n\n12. Commitments and Contingencies\n\nThe Bureau is a party in various administrative proceedings, legal actions, and claims brought\nagainst the Federal Government by employees, contractors, and other parties. As of\nSeptember 30, 2010 and 2009, there are no contingencies for litigation involving the Bureau,\nwhere the risk of loss is probable. Contingencies, where the risk of loss is reasonably possible,\nare approximately $2.9 million and $2.1 million as of September 30, 2010 and 2009,\nrespectively. Since the risk of loss for these litigations are not probable, the Bureau did not\nrecord any liability. Management believes that the ultimate resolution of these litigations will not\nhave a material impact on the reported financial position, results of operations, and cash flows.\n\nThe American Council of the Blind (ACB) and others filed suit against the Department of the\nTreasury under Section 504 of the Rehabilitation Act seeking the redesign of U.S. currency. In\n2007, a judge ruled that the current U.S. currency design violates this Act and this ruling was\nappealed. In 2008, the United States Court of Appeals for the District of Columbia Circuit\naffirmed this ruling. The Court awarded no monetary damages. However, the Bureau is\nrequired to provide meaningful access to United States currency for blind and other visually\nimpaired persons. This may require changes to U.S. currency (excluding the one-dollar note).\nThe District Court ordered such changes shall be completed, in connection with each\ndenomination of currency, not later than the date when a redesign is next approved by the\nSecretary of the Treasury. Because the cost of these changes will be incorporated into future\ncurrency redesign costs, no costs have been accrued in the accompanying financial statements as\nof September 30, 2010 and 2009. In August 2010, the public comment period with the United\nStates District Court was closed.\n\nIn 2008, the United States District Court, in the above-mentioned case, ordered that the Bureau\npay the ACB and others for attorney\xe2\x80\x99s fees and costs. Such fees and costs were estimated to be\n$800 thousand and were paid from the Judgment Fund. In 2009, the Bureau determined it is not\nrequired to reimburse the Judgment Fund for those attorney fees and other costs, as they are not\nclaims related to employee discrimination or contract disputes. In 2009, the Bureau recognized\nincome amounting to $800 thousand related to attorney fees and other costs associated with the\nACB settlement paid by the Judgment Fund on behalf of the Bureau.\n\nThe Bureau has contracted to purchase three large finishing presses, incorporating automated\ninspection and packaging capability, costing approximately $49.0 million. As of September 30,\n2010, the Bureau has made cumulative payments of $43.5 million and the remaining\ncommitment outstanding is $5.5 million. Delivery of the presses will be determined upon\nsuccessful completion of final factory inspection tests. Progress payments related to the above\ncontract is included in construction-in-progress within Property and Equipment on the balance\nsheets as of September 30, 2010 and 2009, respectively.\n\n\n 13\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\nThe Bureau does not carry commercial insurance on its physical assets because by law the\nFederal Government is self-insured.\n\n13. Operating Lease\n\nIn 2002, the Bureau entered into a cancelable operating lease for warehouse space that expires in\n2012. The lease contains a renewal option for 10 years and the Bureau intends to exercise the\noption to renew.\n\nRental expense for the years ended September 30, 2010 and 2009 was $1.8 and $1.9 million,\nrespectively.\n\nFuture minimum payments under the lease as of September 30, 2010, are (in thousands):\n\n\n For the years ending September 30:\n\n 2011 $ 1,850\n 2012 935\n Total $ 2,785\n\n\n14. Fair Value Measurements\n\nAs discussed in Note 2, the Bureau adopted ASC 820-10, Fair Value Measurements and\nDisclosures, in October 2008. The fair values of the Bureau\xe2\x80\x99s financial instruments represent\nmanagement\xe2\x80\x99s best estimates of the amounts that would be received to sell those assets or that\nwould be paid to transfer those liabilities in an orderly transaction between market participants at\nthat date. Those fair value measurements maximize the use of observable inputs. However, in\nsituations where there is little, if any, market activity for the asset or liability at the measurement\ndate, the fair value measurement reflects the Bureau\xe2\x80\x99s own judgments about the assumptions that\nmarket participants would use in pricing the asset or liability. Those judgments are developed\nby the Bureau based on the best information available in the circumstances.\n\nASC 820-10 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques\nused to measure fair value. The hierarchy gives the highest priority to unadjusted quote prices in\nactive markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to\nmeasurements involving significant unobservable inputs (Level 3 measurements).\n\nThe Bureau\xe2\x80\x99s financial instruments are comprised of cash, accounts receivable, accounts\npayable, accrued liabilities, and advances as of September 30, 2010 and 2009, respectively. The\ncarrying amounts of these financial instruments approximate fair value because of the short-term\nnature of these instruments. The Bureau holds no financial instruments that are measured at fair\nvalue on a recurring basis or for which the fair value option has been elected at September 30,\n2010.\n\n\n\n 14\n\x0c THE DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n\n Notes to the Financial Statements\n\n September 30, 2010 and 2009\n\n15. Subsequent Events\n\nThe Bureau has evaluated subsequent events through November 9, 2010, the date which the\nfinancial statements were available to be issued. There were no material events that required\nadditional accruals or disclosures.\n\n\n\n\n 15\n\x0c DEPARTMENT OF THE TREASURY\n BUREAU OF ENGRAVING AND PRINTING\n WASHINGTON, D.C. 20228\n\n\n Management's Report on Internal Control Over Financial Reporting\n\n\nWe as management of the Bureau of Engraving and Printing (Bureau) are responsible for establishing and\nmaintaining adequate internal control over financial reporting and for our assertion on the effectiveness of\ninternal control over financial reporting. The Bureau's internal control over financial reporting is designed to\nprovide reasonable assurance regarding the reliability of financial reporting and the preparation of\nfinancial statements for external purposes in accordance with U.S. generally accepted accounting\nprinciples.\nThe Bureau's internal control over financial reporting includes those policies and procedures that:\n\xe2\x80\xa2 pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect our\n transactions and dispositions of the assets of the Bureau;\n\xe2\x80\xa2 provide reasonable assurance that our transactions are recorded as necessary to permit preparation of\n our financial statements in accordance with U.S. generally accepted accounting principles, and that\n receipts and expenditures of the Bureau are being made in accordance with authorizations of\n management of the Bureau and those charged with governance; and\n\n\xe2\x80\xa2 provide reasonable assurance regarding prevention, or timely detection and correction of unauthorized\n acquisition, use, or disposition of the Bureau's assets that could have a material effect on the financial\n statements.\nBecause of its inherent limitations, internal control over financial reporting may not prevent or detect\nmisstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk\nthat internal controls may become inadequate because of changes in conditions, or that the degree of\ncompliance with the policies or procedures may deteriorate.\nWe assessed the effectiveness of the Bureau's internal control over financial reporting as of September 30,\n2010. In making this assessment, the Bureau used the criteria established in the Internal Control Integrated\nFramework issued by the Committee of Sponsoring Organizations of the Treadway Commission\n(COSO).\nBased on our assessment and those criteria, we conclude that the Bureau maintained effective internal\ncontrol over financial reporting as of September 30, 2010.\n\nKPMG LLP, an independent public accounting firm, has issued their reports, included herein, on (1) our\nfinancial statements; (2) our compliance with certain provisions of laws, regulations, and contracts and\nother matters; and (3) our assertion on the effectiveness of internal control over financial reporting.\n\n\n\n\n 16\n\x0c KPMG LLP\n 2001 M Street, NW\n Washington, DC 20036-3389\n\n\n\n\n Independent Auditors\xe2\x80\x99 Report on Internal Control Over Financial Reporting\n\n\nThe Inspector General, Department of the Treasury, and\nThe Director of the Bureau of Engraving and Printing, Department of the Treasury:\n\nWe have examined management\xe2\x80\x99s assertion, included in the accompanying \xe2\x80\x9cManagement\xe2\x80\x99s Report on\nInternal Control Over Financial Reporting,\xe2\x80\x9d that the Bureau of Engraving and Printing (Bureau)\nmaintained effective internal control over financial reporting as of September 30, 2010, based on the\ncriteria established in Internal Control \xe2\x80\x93 Integrated Framework issued by the Committee of Sponsoring\nOrganizations (COSO) of the Treadway Commission. The Bureau\xe2\x80\x99s management is responsible for\nmaintaining effective internal control over financial reporting and for its assertion on the effectiveness of\ninternal control over financial reporting. Our responsibility is to express an opinion on management\xe2\x80\x99s\nassertion based on our examination.\n\nWe conducted our examination in accordance with attestation standards established by the American\nInstitute of Certified Public Accountants and the standards applicable to attestation engagements contained\nin Government Auditing Standards, issued by the Comptroller General of the United States. Those\nstandards require that we plan and perform the examination to obtain reasonable assurance about whether\neffective internal control over financial reporting was maintained in all material respects. Our examination\nincluded obtaining an understanding of internal control over financial reporting, assessing the risk that a\nmaterial weakness exists, and testing and evaluating the design and operating effectiveness of internal\ncontrol based on the assessed risk. Our examination also included performing such other procedures as we\nconsidered necessary in the circumstances. We believe that our examination provides a reasonable basis for\nour opinion.\n\nAn entity\xe2\x80\x99s internal control over financial reporting is a process effected by those charged with governance,\nmanagement, and other personnel, designed to provide reasonable assurance regarding the preparation of\nreliable financial statements in accordance with accounting principles generally accepted in the United\nStates of America. An entity\xe2\x80\x99s internal control over financial reporting includes those policies and\nprocedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly\nreflect the transactions and dispositions of the assets of the entity; (2) provide reasonable assurance that\ntransactions are recorded as necessary to permit preparation of financial statements in accordance with\naccounting principles generally accepted in the United States of America, and that receipts and\nexpenditures of the entity are being made only in accordance with authorizations of management and those\ncharged with governance; and (3) provide reasonable assurance regarding prevention, or timely detection\nand correction of unauthorized acquisition, use, or disposition of the entity\xe2\x80\x99s assets that could have a\nmaterial effect on the financial statements.\n\nBecause of its inherent limitations, internal control over financial reporting may not prevent, or detect and\ncorrect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to\nthe risk that controls may become inadequate because of changes in conditions, or that the degree of\ncompliance with the policies or procedures may deteriorate.\n\n\n 17\n KPMG LLP is a Delaware limited liability partnership,\n the U.S. member firm of KPMG International Cooperative\n (\xe2\x80\x9cKPMG International\xe2\x80\x9d), a Swiss entity.\n\x0cIn our opinion, management\xe2\x80\x99s assertion that the Bureau maintained effective internal control over financial\nreporting as of September 30, 2010 is fairly stated, in all material respects, based on the criteria established\nin Internal Control \xe2\x80\x93 Integrated Framework issued by COSO.\n\nWe also have audited, in accordance with auditing standards generally accepted in the United States of\nAmerica; the standards applicable to financial audits contained in Government Auditing Standards, issued\nby the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin\nNo. 07-04, Audit Requirements for Federal Financial Statements, as amended, the balance sheets of the\nBureau as of September 30, 2010 and 2009, and the related statements of operations and cumulative results\nof operations and cash flows of the Bureau and our report dated November 9, 2010 expressed an\nunqualified opinion.\n\nWe noted certain additional matters that we have reported to management of the Bureau in a separate letter\ndated November 9, 2010.\n\n\n\n\nNovember 9, 2010\n\n\n\n\n 18\n\x0c KPMG LLP\n 2001 M Street, NW\n Washington, DC 20036-3389\n\n\n\n\n Independent Auditors\xe2\x80\x99 Report on Compliance and Other Matters\n\n\nThe Inspector General, Department of the Treasury and\nThe Director of the Bureau of Engraving and Printing, Department of the Treasury:\n\nWe have audited the balance sheets of the Bureau of Engraving and Printing (Bureau) as of September 30,\n2010 and 2009, and the related statements of operations and cumulative results of operations and cash\nflows (hereinafter referred to as \xe2\x80\x9cfinancial statements\xe2\x80\x9d) for the years then ended and have issued our report\nthereon dated November 9, 2010.\n\nWe conducted our audits in accordance with auditing standards generally accepted in the United States of\nAmerica; the standards applicable to financial audits contained in Government Auditing Standards, issued\nby the Comptroller General of the United States; and Office of Management and Budget (OMB) Bulletin\nNo. 07-04, Audit Requirements for Federal Financial Statements, as amended. Those standards and OMB\nBulletin No. 07-04 require that we plan and perform the audit to obtain reasonable assurance about\nwhether the financial statements are free of material misstatement.\n\nThe management of the Bureau is responsible for complying with laws, regulations, and contracts\napplicable to the Bureau. As part of obtaining reasonable assurance about whether the Bureau\xe2\x80\x99s financial\nstatements are free of material misstatement, we performed tests of the Bureau\xe2\x80\x99s compliance with certain\nprovisions of laws, regulations, and contracts, noncompliance with which could have a direct and material\neffect on the determination of the financial statement amounts, and certain provisions of other laws and\nregulations specified in OMB Bulletin No. 07-04. We limited our tests of compliance to the provisions\ndescribed in the preceding sentence, and we did not test compliance with all laws, regulations, and\ncontracts applicable to the Bureau. However, providing an opinion on compliance with those provisions\nwas not an objective of our audit, and accordingly, we do not express such an opinion.\n\nThe results of our tests of compliance described in the preceding paragraph, disclosed no instances of\nnoncompliance or other matters that are required to be reported herein under Government Auditing\nStandards or OMB Bulletin No. 07-04.\n\nThis report is intended solely for the information and use of the Bureau\xe2\x80\x99s management, the Department of\nthe Treasury\xe2\x80\x99s Office of Inspector General, OMB, the U.S. Government Accountability Office, and the\nU.S. Congress and is not intended to be and should not be used by anyone other than these specified\nparties.\n\n\n\n\nNovember 9, 2010\n\n\n\n\n 19\n KPMG LLP is a Delaware limited liability partnership,\n the U.S. member firm of KPMG International Cooperative\n (\xe2\x80\x9cKPMG International\xe2\x80\x9d), a Swiss entity.\n\x0c"


type: contracts

jurisdiction: EU

text:
 16.11.2017
 BG
 Официален вестник на Европейския съюз
 L 300/31
 РЕШЕНИЕ НА СЪВМЕСТНИЯ КОМИТЕТ НА ЕИП
 No 85/2016
 от 29 април 2016 година
 за изменение на приложение II (Технически правила, стандарти, изпитвания и сертифициране) към Споразумението за ЕИП [2017/2035]
 СЪВМЕСТНИЯТ КОМИТЕТ НА ЕИП,
 като взе предвид Споразумението за Европейското икономическо пространство („Споразумението за ЕИП“) и по-специално член 98 от него,
 като има предвид, че:
 (1)
 Регламент за изпълнение (ЕС) 2015/1885 на Комисията от 20 октомври 2015 г. за изменение на Регламент за изпълнение (ЕС) No 540/2011 по отношение на удължаването на срока на одобренията на активните вещества 2,4-D, ацибензолар-S-метил, амитрол, бентазон, цихалофоп бутил, дикват, есфенвалерат, фамоксадон, флумиоксазин, DPX KE 459 (флупирсулфурон-метил), глифозат, ипроваликарб, изопротурон, ламбда-цихалотрин, металаксил-М, метсулфурон-метил, пиколинафен, просулфурон, пиметрозин, пирафлуфен-етил, тиабендазол, тифенсулфурон-метил и триасулфурон (1) следва да бъде включен в Споразумението за ЕИП.
 (2)
 Поради това приложение II към Споразумението за ЕИП следва да бъде съответно изменено,
 ПРИЕ НАСТОЯЩОТО РЕШЕНИЕ:
 Член 1
 В точка 13а (Регламент за изпълнение (ЕС) No 540/2011 на Комисията) от глава XV на приложение II към Споразумението за ЕИП се добавя следното тире:
 „—
 32015 R 1885: Регламент за изпълнение (ЕС) 2015/1885 на Комисията от 20 октомври 2015 г. (ОВ L 276, 21.10.2015 г., стр. 48)“.
 Член 2
 Текстовете на Регламент за изпълнение (ЕС) 2015/1885 на исландски и норвежки език, които ще бъдат публикувани в притурката за ЕИП към Официален вестник на Европейския съюз, са автентични.
 Член 3
 Настоящото решение влиза в сила на 30 април 2016 г., при условие че са внесени всички нотификации, предвидени в член 103, параграф 1 от Споразумението за ЕИП. (*1)
 Член 4
 Настоящото решение се публикува в раздела за ЕИП и в притурката за ЕИП към Официален вестник на Европейския съюз.
 Съставено в Брюксел на 29 април 2016 година.
 За Съвместния комитет на ЕИП
 Председател
 Claude MAERTEN
 (1) ОВ L 276, 21.10.2015 г., стр. 48.
 (*1) Без отбелязани конституционни изисквания.


type: legislation

text:
 3.3.2017
 PL
 Dziennik Urzędowy Unii Europejskiej
 L 56/208
 ROZPORZĄDZENIE WYKONAWCZE KOMISJI (UE) 2017/368
 z dnia 2 marca 2017 r.
 ustanawiające standardowe wartości w przywozie dla ustalania ceny wejścia niektórych owoców i warzyw
 KOMISJA EUROPEJSKA,
 uwzględniając Traktat o funkcjonowaniu Unii Europejskiej,
 uwzględniając rozporządzenie Parlamentu Europejskiego i Rady (UE) nr 1308/2013 z dnia 17 grudnia 2013 r. ustanawiające wspólną organizację rynków produktów rolnych oraz uchylające rozporządzenia Rady (EWG) nr 922/72, (EWG) nr 234/79, (WE) nr 1037/2001 i (WE) nr 1234/2007 (1),
 uwzględniając rozporządzenie wykonawcze Komisji (UE) nr 543/2011 z dnia 7 czerwca 2011 r. ustanawiające szczegółowe zasady stosowania rozporządzenia Rady (WE) nr 1234/2007 w odniesieniu do sektorów owoców i warzyw oraz przetworzonych owoców i warzyw (2), w szczególności jego art. 136 ust. 1,
 a także mając na uwadze, co następuje:
 (1)
 Rozporządzenie wykonawcze (UE) nr 543/2011 przewiduje – zgodnie z wynikami wielostronnych negocjacji handlowych Rundy Urugwajskiej – kryteria, na których podstawie Komisja ustala standardowe wartości dla przywozu z państw trzecich, w odniesieniu do produktów i okresów określonych w części A załącznika XVI do wspomnianego rozporządzenia.
 (2)
 Standardowa wartość w przywozie jest obliczana każdego dnia roboczego, zgodnie z art. 136 ust. 1 rozporządzenia wykonawczego (UE) nr 543/2011, przy uwzględnieniu podlegających zmianom danych dziennych. Niniejsze rozporządzenie powinno zatem wejść w życie z dniem jego opublikowania w Dzienniku Urzędowym Unii Europejskiej,
 PRZYJMUJE NINIEJSZE ROZPORZĄDZENIE:
 Artykuł 1
 Standardowe wartości celne w przywozie, o których mowa w art. 136 rozporządzenia wykonawczego (UE) nr 543/2011, są ustalone w załączniku do niniejszego rozporządzenia.
 Artykuł 2
 Niniejsze rozporządzenie wchodzi w życie z dniem jego opublikowania w Dzienniku Urzędowym Unii Europejskiej.
 Niniejsze rozporządzenie wiąże w całości i jest bezpośrednio stosowane we wszystkich państwach członkowskich.
 Sporządzono w Brukseli dnia 2 marca 2017 r.
 W imieniu Komisji,
 za Przewodniczącego,
 Jerzy PLEWA
 Dyrektor Generalny
 Dyrekcja Generalna ds. Rolnictwa i Rozwoju Obszarów Wiejskich
 (1) Dz.U. L 347 z 20.12.2013, s. 671.
 (2) Dz.U. L 157 z 15.6.2011, s. 1.
 ZAŁĄCZNIK
 Standardowe wartości w przywozie dla ustalania ceny wejścia niektórych owoców i warzyw
 (EUR/100 kg)
 Kod CN
 Kod państw trzecich (1)
 Standardowa wartość w przywozie
 0702 00 00
 EG
 235,2
 IL
 149,3
 MA
 90,0
 TR
 92,9
 ZZ
 141,9
 0707 00 05
 MA
 79,2
 TR
 177,0
 ZZ
 128,1
 0709 91 00
 EG
 97,7
 ZZ
 97,7
 0709 93 10
 MA
 51,8
 TR
 151,2
 ZZ
 101,5
 0805 10 22 , 0805 10 24 , 0805 10 28
 EG
 45,0
 IL
 72,5
 MA
 48,3
 TN
 49,2
 TR
 73,7
 ZZ
 57,7
 0805 50 10
 EG
 74,7
 TR
 77,0
 ZZ
 75,9
 0808 10 80
 CN
 116,5
 US
 128,5
 ZZ
 122,5
 0808 30 90
 CL
 225,3
 CN
 88,7
 ZA
 115,2
 ZZ
 143,1
 (1) Nomenklatura krajów ustalona w rozporządzeniu Komisji (UE) nr 1106/2012 z dnia 27 listopada 2012 r. w sprawie wykonania rozporządzenia Parlamentu Europejskiego i Rady (WE) nr 471/2009 w sprawie statystyk Wspólnoty dotyczących handlu zagranicznego z państwami trzecimi, w odniesieniu do aktualizacji nazewnictwa państw i terytoriów (Dz.U. L 328 z 28.11.2012, s. 7). Kod „ZZ” odpowiada „innym pochodzeniom”.


type: wikipedia

text:
Laura Ella Dukes (June 10, 1907 – October 10 or 14, 1992), sometimes credited as Little Laura Dukes, was an American blues singer, dancer, and mandolin, banjo and ukulele player. She performed and recorded in Memphis, Tennessee, from the 1920s to the 1980s.
 Life
 She was born Laura Ella Smith in North Memphis, where her father had been a drummer in W. C. Handy's band. He took her as a young child to theaters and taverns, where she began performing and later worked as a singer and dancer. She was often billed as "Little Laura" or "Little Bit", an allusion to her 4'7" height. She met blues singer Robert McCollum, later known as Robert Nighthawk, in 1933, and began appearing with him as a duo. After initially learning guitar, she later took up the banjo, ukulele and mandolin.
 She first recorded in 1934, playing mandolin on recordings made in Chicago by the Memphis Jug Band, featuring Will Shade, for OKeh Records. She also made recordings in the early 1950s with the Will Batts band, which were released some twenty years later, and performed with the Batts band intermittently. Later in the 1950s, she recorded several tracks with Shade and Gus Cannon, and in 1972 — as Little Laura Dukes — she recorded tracks that were first released on the Italian albums, Blues Oggi and Tennessee Blues Vol.1.
 From the late 1950s, she mainly performed in Dixieland groups at parties and festivals, becoming a favorite with white audiences in Memphis. In 1976 she appeared in a BBC television series, The Devil's Music, and continued to perform in clubs in Memphis in the 1980s.
 She died in 1992 at the age of 85.
 Notes
 References
 External links
 Interview with Laura Dukes by Fred J. Hay
 1907 births
 1992 deaths
 People from Memphis, Tennessee
 20th-century African-American women singers
 American blues singers
 American ukulele players
 20th-century American singers
 20th-century American women singers


text:
Hans Silbermann VR I/2 (17. jaanuar 1886 Kalana, Pajusi vald – 2. juuni 1960 Tartu) oli eesti arst ja sõjaväelane (sanitaarkolonel).
 Hans Silbermann sündis kaheksalapselise pere viimase lapsena. Ta õppis Kalana külakoolis, Eesti Aleksandrikoolis Põltsamaal ja Treffneri gümnaasiumis Tartus. Aastal 1905 astus ta Tartu Ülikooli arstiteaduskonda, mille lõpetas 1912. aastal. Pärast õpinguid töötas mõnda aega Viljandis arstina.
 Aastal 1914 mobiliseeriti Hans Silbermann sõjaväkke, osales Esimeses maailmasõjas. Hiljem võttis arstina osa ka Vabadussõjast ja Teisest maailmasõjast.
 Vabanenuna sõjaväeteenistusest asus Hans Silbermann tööle Tartu Riikliku Ülikooli arstiteaduskonna sõjaväemeditsiinilise ettevalmistuse kateedri juhatajana. Aastast 1950 töötas ta Tartu Sanitaar-epidemioloogiajaamas osakonnajuhatajana.
 Hans Silbermann oli Korporatsioon Sakala asutaja ja vilistlane.
 Hans Silbermann on maetud Tartu Maarja koguduse Maarja kalmistule. Aastal 1992 avati tema haual tütar Agda-Thea Oksa eestvõttel Heinz Valgu kujundatud hauatähis.
 Tunnustus
 Püha Anna orden (III klass)
 Püha Stanislavi orden (II ja III klass)
 Vabadusristi I liigi 2. järk, 1920
 Eesti Punase Risti II järgu II astme teenetemärk, 1929
 Eesti Punase Risti II järgu I astme teenetemärk, 1934
 Kotkaristi III klassi teenetemärk, 1934
 Soome Valge Roosi orden (III klass)
 Välislingid
 Ohvitseride andmekogu
 Kalanast pärit kolonel Hans Hans Silbermann, arst ja sõjamees, Vooremaa, 17. september 2011
 Arstide Koja liikmed
 Tartu Ülikooli õppejõud
 Eesti kolonelid
 2. Diviis
 Vabadussõja veteranid
 Tartu Ülikooli arstiteaduskonna vilistlased
 Hugo Treffneri Gümnaasiumi vilistlased
 Korporatsioon Sakala liikmed
 Vabadusristi I liigi 2. järgu kavalerid
 Kotkaristi III klassi teenetemärgi kavalerid
 Eesti Punase Risti II järgu II astme teenetemärgi kavalerid
 Eesti Punase Risti II järgu I astme teenetemärgi kavalerid
 Maarja kalmistule maetud
 Sündinud 1886
 Surnud 1960


text:
 17.7.2014
 FI
 Euroopan unionin virallinen lehti
 L 211/18
 ETA:N SEKAKOMITEAN PÄÄTÖS
 N:o 12/2014,
 annettu 14 päivänä helmikuuta 2014,
 ETA-sopimuksen liitteen II (Tekniset määräykset, standardit, testaus ja varmentaminen) muuttamisesta
 ETA:N SEKAKOMITEA, joka
 ottaa huomioon Euroopan talousalueesta tehdyn sopimuksen, jäljempänä ’ETA-sopimus’, ja erityisesti sen 98 artiklan,
 sekä katsoo seuraavaa:
 (1)
 Euroopan parlamentin ja neuvoston asetuksen (EY) N:o 1333/2008 liitteen II muuttamisesta siltä osin kuin on kyse difosfaattien (E 450), trifosfaattien (E 451) ja polyfosfaattien (E 452) käytöstä tynnyrisuolatussa kalassa 30 päivänä lokakuuta 2013 annettu komission asetus (EU) N:o 1068/2013 (1) olisi otettava osaksi ETA-sopimusta.
 (2)
 Tämä päätös koskee elintarvikkeisiin liittyvää lainsäädäntöä. Elintarvikkeita koskevaa lainsäädäntöä ei sovelleta Liechtensteiniin, niin kauan kuin Euroopan yhteisön ja Sveitsin valaliiton välisen maataloustuotteiden kauppaa koskevan sopimuksen soveltaminen on laajennettu koskemaan Liechtensteinia, kuten ETA-sopimuksen liitteessä II olevan XII luvun johdannossa todetaan. Tätä päätöstä ei näin ollen sovelleta Liechtensteiniin.
 (3)
 Sen vuoksi olisi muutettava ETA-sopimuksen liitettä II,
 ON HYVÄKSYNYT TÄMÄN PÄÄTÖKSEN:
 1 artikla
 Lisätään ETA-sopimuksen liitteessä II olevan XII luvun 54zzzzr kohtaan (Euroopan parlamentin ja neuvoston asetus (EY) N:o 1333/2008) luetelmakohta seuraavasti:
 ”—
 32013 R 1068: komission asetus (EU) N:o 1068/2013, annettu 30 päivänä lokakuuta 2013 (EUVL L 289, 31.10.2013, s. 58)”.
 2 artikla
 Asetuksen (EU) N:o 1068/2013 islanniksi ja norjaksi laaditut tekstit, jotka julkaistaan Euroopan unionin virallisen lehden ETA-täydennysosassa, ovat todistusvoimaisia.
 3 artikla
 Tämä päätös tulee voimaan 15 päivänä helmikuuta 2014, jos kaikki ETA-sopimuksen 103 artiklan 1 kohdan mukaiset ilmoitukset on tehty (2).
 4 artikla
 Tämä päätös julkaistaan Euroopan unionin virallisen lehden ETA-osastossa ja ETA-täydennysosassa.
 Tehty Brysselissä 14 päivänä helmikuuta 2014.
 ETA:n sekakomitean puolesta
 Puheenjohtaja
 Gianluca GRIPPA
 (1) EUVL L 289, 31.10.2013, s. 58.
 (2) Valtiosäännön asettamista vaatimuksista ei ole ilmoitettu.


text:
Fudbalski Klub Olimpic Sarajevo,(Serb Ċirilliku:Фудбалски клуб Олимпиц Сарајево) komunement imsejħa biss Olimpik, huwa klabb tal-futbol professjonali minn Sarajevo, ibbażati fil-parti tal-belt li tissejjaħ Otoka. Dan kien l-ewwel tim li kien iffurmat indipendenti fil-Bożnija, huma bdew jilagħbu fl-ogħla livell fil-bidu tal-formazzjoni tal-klabb fl-1993, bħalissa huma jilgħabu fil-Premijer Liga, l-ogħla kampjonat tal-pajjiż.
 Stadju
 Olimpik jilgħabu l-logħob f'darhom ġewwa Stadion Otoka, grawnd jesa' 5,000 spettaturi li jinsab f'Otoka, viċin Sarajevo.
 Għall-istaġun 2009–10, Olimpik ppjanaw biex jospitaw il-logħob f'darhom ġewwa l-Istadju Asim Ferhatović Hase filwaqt li l-grawnd oriġinali tagħhom kien taħt immodernizzar ta' $5 miljuni biex jilħaq ir-regolamenti tal-UEFA u żdiedet il-kapaċità minn 5,000 għal 9,000 sedili. Barra minn hekk, tliet livelli kienu ppjanati biex jipprovdu ż-żona għal 9,000 sedili, u l-ħaxix artifiċjali kien ippjanat ukoll. Madankollu, Olimpik lagħbu l-logħob f'darhom fl-iStadion Grbavica minflok.
 Unuri
 Ġenerali
 Premju għall-Aqwa Klabb organizzat fil-Bożnija u Ħerżegovina
 Winners: 2010
 Domestiċi
 L-Ewwel Kampjonat tal-FBH (II)
 Rebbieħa (1): 2009
 Runners-up (1): 2003
 It-Tieni Kampjonat tal-FBiH – Nofsinhar (III)
 Rebbieħa (2): 1997, 2000
 It-Tieni Kampjonat tal-FBiH – Ċentrali
 Rebbieħa (2): 2005, 2008
 Runners-up (1): 2007
 Kampjonat Kantonali ta' Sarajevo
 Rebbieħa(1): 1994
 Tazza Asim Ferhatović-Hase Memorial
 Rebbieħa (1): 1993
 Football Olympiad, Tuzla
 Rebbieħa (1): 1994
 Turnew Inter-Canton (IV), Tuzla
 Runners-up (1): 1994
 Tazza Zvonimir Mikolčević Memorial
 Rebbieħa (1): 2013
 Turnew Bajram Indoor
 Rebbieħa (1): 2010
 Turnew Hašim Spahić Memorial
 Runners-up (1): 2013
 Żagħżagħ
 Premier League taż-Żagħżagħ
 Runners-up (1): 2012
 Skwadra
 Plejers notevoli
 Kresser
 Sead Bučan
 Edis Čindrak
 Edin Đuderija
 Almir Gredić
 Almedin Hota
 Armin Hrvat
 Muamer Jahić
 Jovan -"Jovo"Sikima
 Alen Škoro
 Darko Spalević
 Haris Harba
 Vedran Ješe
 Muhamed Subašić
 Zajko Zeba
 Denis Karić
 Faik Kolar
 Almir Memić
 Samir Muratović
 Dalibor Nedić
 Miodrag Nedić
 Emir Obuća
 Enes Omerović
 Muamer Kurto
 Perica Ivetić
 Nikola Kolarov
 Mahir Karić
 Milan Knežević
 Munever Rizvić
 Edin Šopović
 Muamer Vukas
 Thiago Carioca
 Thiago Rodrigo
 Miloš Jokić
 Kowċis
 Slobodan Rajović (Ott 1993 – ???)
 Boris Bračulj (2000 – 2001)
 Jusuf Čizmić (2001 - 2002)
 Senad Kreso
 Asim Saračević
 Fuad Švrakić
 Samir Jahić
 Mensur Dogan
 Irfan Handžić
 Zijo Turković
 Muamer Vukas
 Nermin Hadžiahmetović
 Husref Musemić (Ott 2008 – Aww 2009)
 Nedim Jusufbegović (Lul 2009 – Nov 2009)
 Faik Kolar (temporanju) (Aww 2009)
 Vlatko Glavaš (Aww 2009 – Nov 2009)
 Edin Prljača (Nov 2009 – Ott 2010)
 Mehmed Janjoš (Ott 2010 – Aww 2011)
 Nedim Jusufbegović (Aww 2011 – Set 2012)
 Fahrudin Zejnilović
 Husref Musemić (Set 2012 – Frar 2013)
 Denis Sadiković (Frar 2013 – Apr 2013)
 Nedim Jusufbegović (Apr 2013–)
 Presidenti
 Ramiz Krilašević (Ott 1993 – ???)
 Šefkija Okerić (Ott 1993 – ???)
 Suad Osmanagić (Ott 1993 – ???)
 Edhem Okerić (Ott 1993 – ???)
 Salem Hadžiahmetović
 Damir Hadžić (2002 – 2006)
 Nijaz Gracić (2006–)
 Referenzi
 Ħoloq esterni
 Sit uffiċjali
 FK Olimpic fuq Transfermarkt.de
 Olimpic
 Olimpic


text:
Lindi Byg - Se bedømmelser og firmaprofil.
 230 - 50000 kr
 Lindi Byg
 Sebastian Musanti
 vi er først glade når kunden smiler :-)
 Sebastian Musan...
 60646594
 25132306
 8.2 (8 bedømmelser)
 Tlf 6064 ХХХХ Klik for at se nummeret
 Vi udfører alt i tømrer/El-arbejde
 skadeservice arbejde, renoveringer af boliger. Såsom nye køkkener, nye gulve og vægge.
 Vi arbejder over hele Sjæll... se mere
 Vi arbejder over hele Sjælland, og vi prøver at komme rundt til alle kunder så hurtigt som muligt. Vi elsker at lave aftaler med vores kunder, og vi elsker at holde vores aftaler. Derfor kan du være sikker på at få det rigtige arbejde, til den rette tid og pris Se mindre
 Tilslutning og
 Ekspansionbehold
 Super dygtige håndværk, som udførte et rigtigt godt arbejde.
 Kan varm anbefale dem.
 Mads Andersen Givet for opgaven:
 Tilslutning og installation af 14 l. Ekspansionbeholder.
 Lave nyt
 De var punktlige og de lavede opgaven rigtig godt. Dejligt at de gjorde rent efter sig. Vil gerne anbefale dem til andre
 Besvarelse fra Lindi Byg
 Hej Vinnie Tusind tak for din fine anmeldelse Håber vi kan hjælpe dig en anden gang, Med venlig hilsen Lindi Byg
 Vinnie Fabrin Givet for opgaven:
 Lave nyt stikkontakt
 Christian Colbe
 stikkontakt og
 Hej Christian Tusind tak for din fine anmeldelse Håber vi kan hjælpe dig en anden gang, Med venlig hilsen Lindi Byg
 Christian Colbe Givet for opgaven:
 Tilslutning af stikkontakt og tilslutning af lampeudtag
 af malede
 fin behandling og ekstremt fint arbejde
 Hej Kirsten Tusind tak for din fine anmeldelse Håber vi kan hjælpe dig en anden gang, Med venlig hilsen Lindi Byg
 Kirsten Larsen Givet for opgaven:
 trappeafhøvling af malede trapper
 induktionskogepl
 Super godt og hurtigt udført arbejde.
 Hej Mads Tusind tak for din fine anmeldelse Håber vi kan hjælpe dig en anden gang, Med venlig hilsen Lindi Byg
 Installation af induktionskogeplade
 Brændte mig af!
 Lindi Byg havde været på besøg, givet et tilbud og vi havde aftalt en dato for udførelsen af opgaver i min lejlighed. På dagen skriver jeg en SMS 10 min efter aftalt tid for at sikre mig de er på vej, da jeg skal nå på arbejde. Et kvarter efter aftalt tid ringer jeg til dem, stadig intet svar. Et minut senere får jeg en SMS om, at de desværre ikke er på vej pga en indbrudssag, som er fuldt forståelig. Dog ikke, at jeg som kunde skal være opsøgende ift vores aftale! Udover en “vi er kede af det” og “vi må finde en anden dag, der passer, hvor vi kan komme forbi”, blev der ikke oplevet en stor indsats for at hjælpe mig som kunde og da jeg gør opmærksom på det, har jeg efterfølgende intet hørt fra dem. Min lejlighed var gjort klar til håndværkerbesøg, hvilket betød et kaos i mit hjem og jeg var derfor desperat efter en hurtig løsning, som kostede mig yderligere 700kr, da lejligheden skulle være klar til gæster. Håber ingen andre får en sådan behandling!
 kære sophie Jeg er ked af at du har haft en dårlig oplevelse.. jeg har ikke været bekendt med din korrespondance i forhold til det du skriver ang. aftaler..! jeg kan fortælle dig at jeg har haft en med arbejder, der ikke længere er hos Lindi Byg..! og har ikke fået nogen chance for at gøre noget ved dit problem men du er mere end velkommen til at ringe til mig så vi kan løse det.. hvis du selvfølgelig er interesseret vh. safet selmani adm, direktør tlf. 60646594
 Sahide Sel Djaferi
 Fliser i badeværelset
 Fik malet og sat fliser på badeværelset. Så pænt og vellykket arbejde. Vil helt sikkert anbefale Lindi Byg
 Hej Sahide Tusind tak for din fine anmeldelse Håber vi kan hjælpe dig en anden gang, Med venlig hilsen Lindi Byg
 Resmije Selmani
 Nyt opsatte køkkenet
 Super flot resultat og rigtig god service.
 Anbefales helt klart til alle.
 Hej Resmije Tusind tak for din fine anmeldelse Håber vi kan hjælpe dig en anden gang, Med venlig hilsen Lindi Byg
 Kender du Lindi Byg? Giv en venneudtalelse.
 nummer 41 i kategorien Arkitekt / Byggerådgivning / Byggetilsyn
 nummer 15 i kategorien Elektriker
 nummer 11 i kategorien Gulvafslibning
 nummer 39 i kategorien Handymand
 nummer 119 i kategorien Hegn
 nummer 83 i kategorien Isolering
 nummer 43 i kategorien Låsesmed
 nummer 45 i kategorien Maler
 nummer 36 i kategorien Mandskabsudlejning
 nummer 270 i kategorien Murer
 nummer 75 i kategorien Nedrivning
 nummer 9 i kategorien Reparation af hvidevarer
 nummer 30 i kategorien Skadedyrsbekæmpelse
 nummer 17 i kategorien Snerydning
 nummer 141 i kategorien Tagarbejde - nyt tag - renovering
 nummer 41 i kategorien Tilstandsrapport
 nummer 11 i kategorien VVS
 Udskiftning af gammel/slidt tagpap på kolonihavehus.
 Vi fik til opgave at skifte gammelt/slidt tagpap og renovere taget. da der var kommet vand ind nogle steder og beskadiget den gamle konstruktion. vi skiftede lægter, spær, isolering derefter lagde vi osd plader på og tagpap.
 Malet striber
 Malet striber i soveværelse i gentofte
 Frederiksborgvej, 2400 København NV, Denmark
 Prisliste for Lindi Byg
 Tilstandsrapport, Energimærkning, El-eftersyn
 Tilstandsrapport, Energimærkning og El-eftersyn på enfamiliehuse op til 300 m2.
 Tilstandsrapport, Energimærkning, El-eftersyn - Tilstandsrapport


text:
Juéry is een historisch merk van motorfietsen.
 Éts. Moteurs Juéry, Paris.
 Frans merk, opgericht door Charles Juéry, dat voor zijn tijd moderne eencilinders met 346 en 498 cc zij- en kopklepmotoren maakte, maar eigenlijk gespecialiseerd was in motorbakfietsen, oftewel triporteurs. Daarnaast maakte men 175 cc tweetakten. We spreken dan over de periode 1936-1940.
 In de jaren 1947 tot 1954 produceerde men 125 cc tweetakten. Volgens sommige bronnen zou Juéry echter al in 1931 zijn begonnen met de productie van motorfietsen.
 Frans historisch motorfietsmerk