Thursday, September 30, 2010

Education Welfare

The WELB has a duty to ensure that all children of compulsory school age receive a suitable education, either by regular attendance at school or otherwise. This duty is exercised through the Education Welfare Service and the dominant function of its Education Welfare Officers is to investigate children's absence from school and to promote good attendance. The Education Welfare Service also undertake a number of other important related duties around:
  • Child protection
  • Child employment
  • Safeguarding Children Who Perform - Chaperone Licening & Registration
  • Special educational needs
  • Child behaviour in schools
  • Suspensions and expulsions
Education Welfare Officers work closely with schools and families to resolve attendance issues and difficulties between home and school. The key to success is an effective working relationship between schools and the Education Welfare Service. This includes:
  • Shared policies and operational practices between the Education Welfare teams and the schools in their area
  • Clearly defined roles of school staff and the Education Welfare Officer
  • How much time the Education Welfare Officer will devote to the school
  • Expectation of the quality of the Education Welfare Officer's Service
  • Arrangements for referral, regular review, monitoring and evaluation
  • Procedures for resolving difficulties
It is important that the Education Welfare Officer maintains an appropriate balance in resolving difficulties between schools and families so mediation is more appropriate than advocacy.

For further information about the Education Welfare Service in Northern Ireland see www.education-support.org.uk /parents/ews

Child Protection Support Service for Schools (CPSSS)

In 2005 a systematic review of arrangements for providing child protection support for schools was undertaken and one of the outcomes was the establishment of the Child Protection Support Service for Schools. The support service is based within the Education Welfare Service of the Education and Library Boards and managed by the Chief Education Welfare officer. Within the WELB there are three designated officers for Child Protection and the services they provide include:
  • Advice, guidance and support to Designated Teachers and Deputy Designated Teachers on the handling of Child Protection issues.
  • Beginning Teachers Child Protection training
  • Child Protection training for Designated Teachers, Deputy Designated teachers, Principals, Boards of Governors and other relevant WELB staff.
  • UNOCINI training for Designated Teachers
  • Cluster group training and support
  • Information Bulletins
  • Advice and Support to Link Schools
  • Collaboration with WELB Human Resources Department
  • The operation of a daily telephone helpline.
  • Maintenance of a register of schools' designated teachers.
From September 2009 the WELB designated child protection officers will provide support to link schools in the following District Council areas.

Omagh & Strabane - Marion McBride (Deputy Chief Education Welfare Officer)

Derry & Limavady - Martin McQuaid (Deputy Chief Education Welfare Officer)

Fermanagh & South Tyrone - Godfrey Young (Deputy Chief Education Welfare Officer)

It is proposed that this link support will include an annual visit to each school during which the designated officer will meet with the Principal, Designated Teacher (DT), Deputy Designated Teacher (DDT), Chair of Board of Governors and/or lead Governor for Child Protection.

The primary purpose of the annual meeting will be to identify what advice and support each School requires from the CPSSS service. Advice and support may be provided in areas such as:
  • Review of Governor, Principal, DT/DDT, whole school child protection training needs
  • Annual review of School Child Protection Policy
  • The annual Child Protection Report for the Board of Governors
  • Implementation of UNOCINI
  • Attendance at Child Protection Case Conferences
  • Child Protection Records Management
  • Sharing of information e.g. best practice research, policies and procedures etc
  • Supporting DT/DDT with difficult cases
  • Risk Assessment & Risk Management Plans (specific to child protection issues)
Daily Helpline

The daily advice and support helpline which is staffed on a rota basis by the designated child protection officers will continue to be the main contact point for advice in relation to specific child protection concerns. The helpline service can be contacted at 028 411480
All schools should have a copy of the following documents which can be downloaded by double clicking on the link.
DENI 99/10 Guidance "Pastoral Care in Schools - Child Protection
School Governors Handbook for Child Protection
Area Child Protection Committee Regional Policy and Procedures
Cover Letter re: Amendments to Area Child Protection Committee Regional Policy and Procedures (Nov 08)
Amendments to Area Child Protection Committee Regional Policy and Procedures (Effective from 1st Dec 08)
UNOCINI Guidance
UNOCINI - Preliminary Assessment/Referral form
UNOCINI - Thresholds of Need
Safer from Sexual Crime - Protecting children and young people

What is Relationship-Building?

In ever aspect of life we are in, whether getting involved in the social activities, building our career path, or socializing with family and friends, we interact with various type of individuals.   Such interaction may occur with familiar people with whom we are in close contact like our family and friends or with new acquaintances.   We may also build a connection over a period of time with our work colleagues or members in a club. The fact that we interact with people everyday means that we are building a relationship with these individuals as we associate ourselves with them in one or the other way.
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Concept of Relationship-Building

The term ‘relationship’ is rooted from the word ‘relation’ and is defined as a a mutual affiliation or connection between individuals or groups of people or entities.

Relationships are built where there is mutual understanding between or among individuals. However, this is not built overnight. Establishing a relationship has certain requirements for it to develop. This concept is especially true if the individuals have just initiated a mutual connection. For an existing relationship such as that of family members, it simply needs to be fostered and nurtured.

There are various kinds of relationships that we all engage in and are rooted from a particular need of the person. For personal and emotional needs, we have family relationships, romantic relationships, and friendships. To meet our professional needs and demands, we form business relationships with our colleagues and customers.

Most relationships, if not all, are not always positive. There are times when the mutual bond of the individuals is tested by adversities and challenges. Taking care of a relationship is no different than nurturing a plant. Failed relationships are brought about by a weak foundation. Successful relationships are strengthened and hardened by the test of time.

Essentials of a Relationship

For a relationship to be born, it must be between and among individuals and entities. No relationship exists for a single person only. Shared interests between people form a relationship. Any common interests lead the way for building relationships.

Usually, we create a connection with someone who can offer something that we can relate to. With our family members and friends, we bond with them reciprocally because of love and care.  In the workplace, you maintain a relationship with the organization by making a contribution and in return, you get rewarded or compensated for it. Employees form a relationship because of shared ideas and work interests.

Communication is another factor that plays an important role in forming relationship. A relationship does not exist where there is no constant interaction with another person. Trust and respect are also very important aspects in a relationship.

Benefits of Building Good Relationships

It may appear easy to build relationships with people but the process is actually challenging. Once a relationship or a bond with another individual is broken, mending it can be difficult. However, if the mutual connection is developed and sustained, the outcome can be remarkable. A well-built relationship can create an impact in our lives. Socialization skills are enhanced as we connect to people around us positively.

With good relationships, we are able to easily attain personal and career goals because we are surrounded with individuals who support us in many aspects. An organization successfully achieves its mission-vision when employees or the team members are in a harmonious relationship with each other. With good mutual associations, an individual personally finds contentment and satisfaction in many things.
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Building a relationship with others is not easy, unless the connection already exists. For a relationship to grow and become unrelenting, it has to be nourished and maintained. A good relationship can make wonders in the life of each one of us.




 

Wednesday, September 29, 2010

agreement, which is renewed in August 1984. Seven yearly trading agreements have been signed in sequence since 1986. The bilateral trade between China and India develops in a rapid pace with trade volume increasing continuously, variety of exchanging commodity gradually expanding, and strengthening of communication between professionals of the two nations. 1. General Trade According to the statistics of Chinese Custom, the total amount of Sino-Indian trade is 1.83 billion USD, increasing by 30.2% comparing to last year, of which Chinese exportation accounts for 933 million USD, 36 points up comparing to last year, Chinese importation 897 million USD, an increase of 24.7% comparatively. In the year 1998, bilateral trade rises up to 1.92 billion USD, of which Chinese exportation is 1.016 billion USD, importation 905 million USD. Currently, India is the biggest trade partner of China in south Asia. The bilateral trade volume of 1999 is 1.987 billion USD, comparatively increasing by 3.4%. 2. Export and Import Commodity The principal exports from China to India include raw silk, beans, sheet and paper pulp, rosin, coke, medical product, light industry product, textile product, chemical industry product, food, metal product, machinery facility and etc. The principal imports from India include iron ore sand, chrome ore, gem, steel, leather, plant oil, southern medicine, raw material for chemical industry, and etc. II. Economic Cooperation In the year 1997, China has signed 11 labor contracts as well as consulting agreements¡¡in India, contract value totaling 42.59 million USD, actual fulfillment value 18.79 million USD. In 1998, the number of contracts and agreement climb to 13, with contract value totaling 24.33 million USD, actual fulfillment value 50.87 million USD, and headcount abroad 725. By the end of 1998, the number of Chinese-Indian joint venture company is 6, of which Chinese investment accounts for nearly 3 million USD. III. Contractual Labor Cooperation By the end of 1999, Chines companies have signed a total contractual labor¡¡of 1232 in Cambodia,

China Economy and India-China ties is the rapid increase in bilateral trade. A few years ago, India Inc had a fear of being swamped by Chinese imports. Today, India enjoys a positive balance of trade with China.In 2004, India's total trade to China crossed US $13.6 billion, with Indian exports to China touching $ 7677.43 million and imports from china at US $ 5926.67 million. But major industry players in India feel there is no need to give the Chinese a free ride into the domestic market so early. This is particularly, when India and China have been directly competing across several product categories. And that too, when both the applied and bound import tariffs are higher in India compared with China. Indian industry's ambivalence over the proposed Indo-China FTA stems from concerns over previous FTAs signed by the government. There's a feeling that some of these FTAs were signed in haste, and without adequate homework. Result: There has been confusion about the country of origin issue as well as the items to be put in the early harvest lists. China and India established diplomatic relations on April 1, 1950. India was the second country to establish diplomatic relations with China among the non-socialist countries. In 1954, Chinese Premier Zhou Enlai and Indian Prime Minister Nehru exchanged visits and jointly initiated the famous Five Principles of Peaceful Coexistence. Indian Prime Minister, Rajiv Gandhi's visit to China in December 1988, facilitated a warming trend in relations. The two sides issued a joint statement that stressed the need to restore friendly relations on the basis of the Panch Sheel and noted the importance of the first visit by an Indian prime minister to China since Nehru's 1954 visit. India China Economy agreed to broaden bilateral ties in various areas, working to achieve a "fair and reasonable settlement while seeking a mutually acceptable solution" to the border dispute.
Rajiv Gandhi signed bilateral agreements on science and technology cooperation, on civil aviation to establish direct air links, and on cultural exchanges. The two sides also agreed to hold annual diplomatic consultations between foreign ministers, and to set up a joint ministerial committee on economic and scientific cooperation and a joint working group on the boundary issue. The latter group was to be led by the Indian foreign secretary and the Chinese vice minister of foreign affairs. As the mid-1990s approached, slow but steady improvement in relations with China was visible. Top-level dialogue continued with the December 1991 visit of Chinese premier Li Peng to India and the May 1992 visit to China of Indian president Ramaswami Venkataraman.
Border trade resumed in July 1992 after a hiatus of more than thirty years, consulates reopened in Bombay (or Mumbai in the Marathi language) and Shanghai in December 1992, and, in June 1993, the two sides agreed to open an additional border trading post. Though, Rajiv Gandhi's visit to China in December 1988 is usually identified as a turning point and break-through in India-China relations, it should also be noted that many years of previous effort had a contribution to it.. In 1976, the two countries decided to restore ambassadorial-level diplomatic ties after a gap of 15 years. The next major step was foreign minister Vajpayee's visit to China in February 1979 -
The first high-level visit between the two countries since 1960. In 1984 India & China signed a Trade Agreement, providing for Most Favoured Nation Treatment. In 1994 the two countries signed the agreements on avoiding double taxation. Agreements for cooperation on health and medical science, MOUs on simplifying the procedure for visa application and on banking cooperation between the two countries have also been signed.
The Chinese economy was decentralized in 1978 and major economic reforms were introduced which created conditions for rapid economic growth and structural changes in China. In 1980, China's share in world trade was less than one percent, and it started permitting foreign direct investment (FDI). In 1999, China had grown to become the world's second largest economy after US in terms of GDP. The high growth rate of China is attributed to high levels of trade and greater investment effort. Strong exports growth from China has helped push China's economy to 9.1% growth rate in 2003-2004. China is the world's second largest recipient for FDI with total FDI inflows crossing US $ 53 billion in 2003. Growth in Special Economic Zones (SEZ) has also helped China increase its productivity.
Recently Chinese premier Wen Jiabao visited India, where he said that India and China must take their trade to $30 billion level by 2010. Seeing the whopping growth in Sino-Indian trade, China outlined a five-point agenda, including reducing rade barriers and enhancing multilateral cooperation to boost bilateral trade.
Chinese Premier Wen Jiabao said "We have set an objective (in the joint statement) to increase the two-way trade volume from 13.6 billion dollar at present to 20 billion dollar by 2008.....we plan to take it to 30 billion dollar by 2010." Addressing Indian business leaders at New Delhi on April 11, he said that the two countries agreed for a joint feasibility study for a bilateral Free Trade Agreement.
India China Economy have also agreed to work together in energy security and at the multilateral level at the WTO to support an "open, fair, equitable and transparent rule-based multilateral trade system", the joint statement signed by Prime Minister Manmohan Singh and Wen said. Wen also offered to cooperate with New Delhi in its infrastructure programme.
Indian Commerce Minister Kamal Nath said China was poised to become India's largest trade partner in the next two-three years, next only to the US and Singapore.
TRADE PATTERN (value in USD millions)
Year China's Exports to India China's Imports from India 2000 1560.75 1353.48 2001 1896.27 1699.97 Percent Growth 21.5 25.6 2002 2617.73 2274.18 Percent Growth 40.9 33.8 2003 3343.59 4251.49 Percent Growth 22.2 87 2004 5926.67 7677.43 Percent Growth 77.3 80.6
According to a CII study, special focus on investments and trade in services and knowledge-based sectors, besides traditional manufacturing, must be given, in view of the dynamic comparative advantage of India. Indian companies could enter the $615 billion Chinese domestic market by using it as a production base.
Presently, Iron ore constitutes about 53% of India's total exports to China. Among the potential exports to China, marine products, oil seeds, salt, inorganic chemicals, plastic, rubber, optical and medical equipment and dairy products are the important ones. The study said that services and knowledge trade between India and China have significant potential for growth in areas like biotechnology, IT and ITES, health, education, tourism and financial sector.
Value added items dominate Chinese exports to India, especially machinery, including electrical machinery, which together constitute about 36% of exports from that country. The top 15 Chinese exports to India have recorded growth between 29% (organic chemicals) and 219.89% (iron and steel).


Economic and Trade Relationship between China and India

agreement, which is renewed in August 1984. Seven yearly trading agreements have been signed in sequence since 1986. The bilateral trade between China and India develops in a rapid pace with trade volume increasing continuously, variety of exchanging commodity gradually expanding, and strengthening of communication between professionals of the two nations.

1. General Trade

According to the statistics of Chinese Custom, the total amount of Sino-Indian trade is 1.83 billion USD, increasing by 30.2% comparing to last year, of which Chinese exportation accounts for 933 million USD, 36 points up comparing to last year, Chinese importation 897 million USD, an increase of 24.7% comparatively. In the year 1998, bilateral trade rises up to 1.92 billion USD, of which Chinese exportation is 1.016 billion USD, importation 905 million USD. Currently, India is the biggest trade partner of China in south Asia. The bilateral trade volume of 1999 is 1.987 billion USD, comparatively increasing by 3.4%.

2. Export and Import Commodity

The principal exports from China to India include raw silk, beans, sheet and paper pulp, rosin, coke, medical product, light industry product, textile product, chemical industry product, food, metal product, machinery facility and etc.

The principal imports from India include iron ore sand, chrome ore, gem, steel, leather, plant oil, southern medicine, raw material for chemical industry, and etc.


II. Economic Cooperation

In the year 1997, China has signed 11 labor contracts as well as consulting agreements¡¡in India, contract value totaling 42.59 million USD, actual fulfillment value 18.79 million USD. In 1998, the number of contracts and agreement climb to 13, with contract value totaling 24.33 million USD, actual fulfillment value 50.87 million USD, and headcount abroad 725.
By the end of 1998, the number of Chinese-Indian joint venture company is 6, of which Chinese investment accounts for nearly 3 million USD.


III. Contractual Labor Cooperation

By the end of 1999, Chines companies have signed a total contractual labor¡¡of 1232 in Cambodia, contract value 279.8 million USD, turnover 116 million USD. In the year 1999, the number of newly signed contracts by Chinese companies in Cambodia is 373, contract value totaling 84.28 million USD, turnover 41.07 million USD.

Professional dominance: The relationship between financial accounting and managerial accounting, 1926-1986 by Richardson, Alan J | Dec 2002

Page 1 of 23
Abstract: This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.
INTRODUCTION
Since the publication of Johnson and Kaplan's [1987] critique of the relevance of traditional management accounting techniques to managerial decision-making, there have been numerous articles either heralding a new era in management accounting [e.g., Berliner and Brimson, 1988] or fighting a rearguard action to prevent accountants from redeveloping the wheel [e.g., Shank, 1989]. Professional associations of management accountants have taken up the challenge of regaining relevance by redesigning their training programs to emphasize the role of their members as decision-makers rather than information preparers.1 There has also been a boom in consulting firms offering to replace "obsolete" management accounting systems with new systems focused on activities, time, quality or throughput.2 It is clear that management accounting has entered a new phase in its development in which it is seeking to reinvent itself and reaffirm its legitimacy as a key part of modern management practice.
The attempt by manufacturing firms, professional associations, consulting firms and academics to change management accounting must take into account the institutional context in which management accounting is practiced. If we do not understand why management accounting lost its relevance to manufacturing firms3 and whether or not these conditions have changed, we are unlikely to be successful in making lasting change in management accounting practice [Shields and Young, 1988; Luft, 1997].
In this article I examine one potential factor-4 explaining the inability of management accounting to generate information suited to a changing manufacturing environment: the relationship between managerial accounting and financial accounting. Johnson and Kaplan [1986, p.260] speculate "the dominance of financial accounting procedures, both in education and in practice, has inhibited the dynamic adjustment of management accounting systems to the realities of the contemporary environment".5 This sentence is a strong statement about the relationship between financial and management accounting during the period considered by Johnson and Kaplan. The use of the term "dominance" implies a relationship of power (i.e., if financial accounting is dominant then management accounting must be subordinate). This relationship is claimed to extend to both practice and education. Finally, Johnson and Kaplan imply that management accountants recognized the "realities of the contemporary environment" and had preferences for different techniques but were "inhibited" by the demands of financial accounting.
The possibility that financial accountants could affect the development of management accounting is consistent with Freidson's [1970] analysis of the role of professional dominance in structuring related professional fields and Abbott's [1988] emphasis on the role of jurisdictional disputes in the development of professions. Freidson's work is concerned with the effect of the dominance of one group of professionals (in his case, doctors) over other professionals in interdependent fields (health care more broadly). The existence of professional dominance implies that one group within the division of labor has significant influence on the definition of problems, the selection of intervention strategies and the organization of work. He suggests that professional dominance can prevent an entire system of professions from meeting the needs of clients. Freidson, however, regards professional dominance as an institutionalized aspect of practice and recomm

BUDGETING AND ACCOUNTING RELATIONSHIP


I. INTRODUCTION
Both budgeting and accounting are fiscal systems or processes that involve the planning, allocating, and disbursing of monetary resources. This results in an interrelationship and a need for coordination between these two fiscal disciplines. Generally, budgeting is regarded more in terms of planning and enacting a fiscal plan. However, these planning and enactment processes are dependent upon the accounting of past-year and current-year expenditures/revenues.
Accounting focuses on the recording, classifying, and interpreting of financial transactions. These accounting processes are dependent on the budgeting of expenditure authorizations (appropriations) being enacted by the legislative branch.
This write-up focuses more on the budgeting aspects and how accounting relates to it. The Department of Finance (Finance), Fiscal Systems and Consulting Unit offers the State Fund Accounting Course http://www.dof.ca.gov/FISA/FSCU/Training.htm emphasizing accounting with lesser emphasis on the budgeting process.
II. STATUTORY LINK BETWEEN BUDGETING AND ACCOUNTING
In the State of California, there are statutory requirements for an accounting system that will provide data for the budget process – for both the past-year presentation in the Governor’s Budget as well as monitoring budgeted resources for the duration of the life of appropriations. Among these statutes, the following three provisions require a specific linkage between the accounting and budgeting systems.
Government Code Section 13337(a) provides:
"The budget required by the State Constitution . . . . shall contain a complete plan and itemized statement of all proposed expenditures of the State . . . and of all estimated revenues, for the ensuing fiscal year, together with a comparison, as to each item of revenues and expenditures, with the actual revenues and expenditures for the last completed fiscal year, the estimated revenues and expenditures for the existing fiscal year, and the budgeted revenue and expenditures for the next fiscal year."
Government Code Section 13300 provides the following regarding Finance’s role:
  1. “The department shall devise, install.....a modern and complete accounting system....to the end that all revenues, expenditures...be properly, accurately.....accounted for....and there shall be obtained accurate...records, reports, and statements of all the financial affairs of the state.
  2. This system shall be of a nature so as to permit a comparison of budgeted expenditures, actual expenditures, and encumbrances and payables,....and estimated revenue to actual revenue, which is compatible with a budget coding system, developed by the department.
  3. This system shall include a program cost accounting system which accounts for expenditures by line item, program, governmental unit and fund source.......”
To comply with this Government Code Section, Finance developed and continues to maintain the State’s uniform accounting system, as outlined in the Uniform Codes Manual and the State Administrative Manual.  Finance also maintains the California State Automated Reporting System (CALSTARS).
Government Code Section 12460 provides:
“The Controller shall submit an annual report to the Governor containing a statement of the funds of the state, its revenues, and the public expenditures during the preceding fiscal year.  The annual report shall be prepared in a manner that will account for the revenues and expenditures on the same basis as that of the Governor’s Budget and the Budget Act.”
To comply with this Government Code section and the State Administrative Manual requirements, departments submit year-end financial statements to the SCO.  The SCO then publishes the Budgetary/Legal Basis Annual Report and the Budgetary/Legal Basis Annual Report Supplement.
III. Governor’s Budget
A. Departmental Input
Traditionally, the initial budget submission by a department includes the past-year presentation of expenditures, revenues and fund condition statements (for governmental cost funds). The fiscal data in the budget presentation must agree with the amounts reported in the Schedule 10s (Supplementary Schedule of Appropriations) and the Schedule 10Rs (Supplemental Schedule of Revenues and Transfers). Both the Schedule 10 and the Schedule 10R are input forms sent by Finance to departments with a cover Budget Letter instructing them to record the same expenditures, revenues, and transfers reported in their year-end financial statements to the State Controller’s Office (SCO). These schedules are used to accumulate statewide totals for expenditures and revenues for the past, current, and budget years and to produce summary schedules included in the Governor’s Budget.
Typically, departmental budgets are amended one or more times after the initial submission. Any changes to budgets for the past-year data need to correspond to changes being reported to the SCO via amended year-end statements, changes made by departmental letters correcting statements, and changes made by the SCO.
A chart, available in PDF Format, summarizes the use of data from financial statements to prepare the past-year portion of summary statements for revenues, expenditures, and fund conditions for the Governor’s Budget.
In most departments, appropriations for the current year are typically shown fully expended in the Governor’s Budget. However, if accounting or budget estimates records indicate savings will be realized or that deficiency funding will be needed, expenditures may need to be adjusted, as appropriate, for the budget.
  1. Reconciling Budget and Controller’s Numbers for the Past-Year
The Government Code, beginning with Section 12400, sets forth the duties and requirements of the SCO. Included in these duties is the maintenance of appropriation accounting, reporting of expenditures and revenues, and the Annual Report to the Governor.
The SCO Annual Report contains statements that reflect the financial condition of all funds. It is prepared in compliance with State laws and accounting procedures and is in conformance with the Budget Act and other financial legislation. It is compiled from the SCO accounts, which are on a cash basis, and are updated at year-end with financial statements received from various State departments. Department's year-end financial statements contain assets, liabilities, and accruals not in the SCO accounts. This brings the SCO accounts, for reporting purposes, to the same basis as the accounts maintained by the departments.
Departments are instructed to use their year-end financial statements as the basis for preparation of budget documents for the Governor's Budget. Therefore, revenues, expenditures, and fund balances displayed in the Governor's Budget should agree with the SCO Annual Report for the past year. Departments are responsible for the consistency of this data and any differences must be approved by Finance.
Finance designates an administering organization for each fund and the organization is responsible for preparing the fund condition in the Governor's Budget. Since Finance prepares the fund condition (Summary Schedule 1) for the General Fund, Finance reconciles with the SCO General Fund data to ensure that the past year balance is as accurate as possible. Departments are required to follow that same process for other funds if they are designated as the administering organization for the fund.
IV. Enactment of the Budget
Finance’s process to track legislative changes and veto actions to the Budget Bill involves very little interaction between the accounting and budgeting processes. The accounting link essentially begins with the enactment of the Budget Act and the recordation of appropriations (accounts) in the systems of the departments and the SCO.
V. Administration of the Budget
Upon enactment of the Budget Act, the departmental accounting offices and the SCO record the initial appropriation authorizations. Early in July, Finance sends a Budget Letter instructing departments (with multiple funding sources) to remove payables from the main support item and to schedule program detail in the subsidiary items. This step is necessary to accommodate program cost accounting by program and fund source of the CALSTARS system and other automated systems.
Also, during the course of the operating year, adjustments may be made to the budget authorizations. Typically, the adjustments are authorized by specific provisional language in individual items, by general control sections in the Budget Act, or other legislation. These adjustments are usually prepared on Budget Revisions (Std. Form 26) or Budget Executive Orders. Finance approves Budget Revisions and prepares Budget Executive Orders.  Copies of these documents are then sent to the SCO and to departments.
Some of the reasons for budget adjustments are:
  • Various statewide adjustments to be allocated by Budget Executive Orders
  • Receipt of unanticipated federal funds
  • Unanticipated reimbursements
  • Transfers of funds within an appropriation
  • Legislation enacted after the Budget Act
  • Deficiencies
  • Technical errors and corrections
During the year, departments incur expenditures and post them to budget authorization acco

Tuesday, September 28, 2010

Historical Between Edo and Yourba Culture and Politice

The history of these two tribes were not properly documented,but I was able to gather some stories about these two tribes.My Dad is from Bini and My Mum from Yoruba both of them are from Royal families.

These two tribes are related but the question is where are they From? History has it that they are cousins that migrated from South Egypt and they later parted way as the Bini's decided to go further East.

One other thing that kept them united till the fall of Bini Empire was the kingship.The First Ooni of Ife(Oduduwa) was a bini prince that was sentenced to death but the executioner did not slay him due to the likeness he has for the humble young prince.
The Prince Ekaladeran was later found in the jungle on chains by the Yoruba's who was waiting for the prophecy about their king being found in the jungle and the prince fits in.

On arriving at Ile-Ife the first word he uttered was Ede-duwa(Oduduwa) which translates in Bini I ran into wealth because he treated as a king from the jungle to the town and when he was about to be crowned he als used another word Ile-fe(Ile-Ife) in Benin I have ran into safety.

After many years there was no peace in the kingdom of igodomigodo(Bini Kingdom) after the death of the last Ogiso(Ogie or Oba) and after consulting an oracle they were told that until they return their prince that was led into the jungle to be killed but escaped there will no peace and they were told that he is now the King of Yorubaland.

An emissary was sent to beg and bring back their prince on getting there he was now old and he refused to come back having settled and has meet wealth(Uwa) and Safety(Fe). But he agreed to send one of his son's and that was Oranmiyan and that was how Oremiyan fathered the 1st Oba of Bini(Oba Eweka d 1st),before the fall of Benin Empire to the English the head of the Oba was taken to a sacred place in Ooni of Ife's palace for Burial and before the coronation of the Ooni a message is always sent to Bini.

These two tribes are related and even if history is re-written they will always be that link.  It is never too late to make a change: do it now!

EDO'S and the YORUBA'S are two ethnic groups divinely United through the destiny of EKALADERHAN (ODUDUWA). ODUDUWA (EKALADERHAN) was the only son (prince) of OGISO OWODO (The 36TH OGISO of the OGISO Dynasty) of IGODOMIGODO (BENIN).
The whole scenarios started more than a thousand years Ago in IGODOMIGODO ( Present day Benin City). The King who only had one male child (EKAKADERHAN) and tens of daughters was very disturbed because of his only Son. So he send delegate to enquire why  his wives could not have other male children. Among the delegate was one of the kings wife (ESAGHO) who had no child at all. On arrival and consultation The Oracle revealed  that it was the Kings wife (ESAGHO) who has been responsible for the king not having other male children through black magic hence she had none. The Oracle instructed that the woman should be used for sacrifice to the Gods so that the rest women can have male children.
On their way back to the Kings palace, ESAGHO confronted the other delegates and vowed that She will tell the King that she was despoiled by the delegates, such offence attract death penalty. So she compel them to say it was EKALADERHAN (ODUDUWA) who was the cause of the problem. On their arrival, the message was delivered to the KING as compelled by ESAGHO. When The King heard the message,he was aggrieved but he cannot stop the Gods from executing it request. So EKALADERHAN (ODUDUWA) was sentenced to die as a sacrificial lamb for the rest of his father's wife to have male children as indicted by the wicked wife (ESAGHO) .
On the sacrificial day,the young lad (EKALADERHAN-ODUDUWA) was handed over to the Executioner and he was taking to the forest to be executed,but the executioner did not slay him but Brock the chain used in binding him into two because of the love and affection he had for the proficient young prince.The young prince later ran toward the western part of IGODOMIGODO (BENIN). After weeks of continuous roaming in the jungle, he find him self in UGHOTON (GWATO-This place is situated in the western riverine area of Bight of Benin).After a shot while in UGHOTON,EKALADERHAN (ODUDUWA) realized that the place was a province of IGODOMIGODO (BENIN) because the EDO language was spoken there. So he left the place and moved further west until he find himself in ILE-IFE.
During this period, ILE- IFE  was a conglomeration of principalities ruled over by smaller chiefs without any supreme ruler. OBATALA was one of the rulers in one of these principalities. At this same period, the YORUBA'S was constantly under attack by other rival tribes and they have been waiting for the Liberator King as prophesied by their Priest. On arrival,EKALADERHAN (ODUDUWA) coexisted with the people of the newly found land (ILE-IFE). First he started as an iron smith (OGUN) which is the main profession and Deity of the people of IGODOMIGODO (BENIN) , He was also into clothes making with cotton. It came to a time when ILE-IFE came under attack by their rival tribe and EKALADERHAN'S (ODUDUWA) home was also attacked. But unfortunately,the invaders met a fierce resistance from EKALADERHAN (ODUDUWA).The prince fought with all his might arming himself with the tools he made for sales.The invaders were later defeated and chased out of the town. He later organized and equipped some hundred of YORUBA brave warriors with Iron weapons and leather shields and foot wears and invaded the land of the rivals Tribes. It was these series of battles that brought about EKALADERHAN'S (ODUDUWA) fame and recognition in ILE-IFE.
The leaders of ILE-IFE now invited EKALADERHAN (ODUDUWA) to their gathering and ask him who he was. He  gave his name as ODE-UWA (which translates in EDO *Path to Wealth*) He further told them that he is the son of OGIE-ISO (The King of the sky) . The word *OGIE-ISO* is the Ruling title of  Kings that rules IGODOMIGODO in those period) from the East . As they heard him,they quickly prostrated and shouted KABIKABI O because the YORUBA'S now believed he is the liberator king foretold by the Oracle.
He was made KING over ILE-IFE and was given a wife. He had one son,called OKANBI .OKANBI had EIGHT children (Onipopo of Popo, Onisabe of Sabe, Alara of Ilara, Ajero of Ijero, Orangun of Oke-Ila, Owa Obokun Ajibogun of Ijesaland and Oranmiyan) by his "legal" wife, and one (OOni) by his slave turned wife, named ORUNTO.
After many years there was no peace in the kingdom of IGODOMIGODO (BENIN) after the death of the last OGISO ( OGISO-OWODO)  because the KING has no other male child to succeed him. There was feud between the chiefs of whom will rule as KING. The People was left without a king for decades of years with EVIAN( The great monster buster) as interim leader. It came to a time when the chief priest consulted the Divine God (OGHENE). The God instructed the priest through an Oracle to design a compass made of palm fronds.The spirit of the kings was invoked on the compass and immediately the compass moved towards the west trailing EKALADERHAN'S (ODUDUWA) path, The Prince whom they believe was still alive somewhere. Emissaries were sent along the compass. Few weeks later,the compass arrived at ILE-IFE and settled at the KING'S palace hovering at the entrance to the KING'S courtyard.
At the appearance of the KING,the compass swiftly moved the Bearer to the feet of OKANBI. During this time,EKALADERHAN (ODUDUWA) was so old that he could no longer  come out of his DEN. His Son OKANBI was in charge of the people affairs and he attended to the visitors from the East.The emissaries  then delivered their message. after careful listening ,OKANBI  convey the message to his Father (EKALADERHAN-(ODUDUWA) .When EKALADERHAN (ODUDUWA) heard the message,he ask his son OKANBI to bring them in to his Den for a chat. During the Chat, EKALADERHAN (ODUDUWA) communicated with the emissaries in EDO language.He was so please to see his people once again after so many years in Exile in ILE-IFE. The emissaries requested the KING to comeback Home (IGODMIGODO) or ask  one of his grand Sons to come along with them to rule as their KING. EKALADERHAN (ODUDUWA) who was already too old burst into tiers and told his chiefs that the visitors were from his fathers land (IGODOMIGODO-BENIN) in the East.
Remembering what led to his departure from his father land,EKALADERHAN (ODUDUWA)  decline their request because he had no trust on them because of  what happened to him decades ago. But the emissaries begged with repentance and sincerity that they are changed people of a new generation. EKALADERHAN (ODUDUWA) now gave them an option that they should return back to IGODOMIGODO(BENIN) with three LICE .He ask them to train the LICE for three years,that if the LICE can survive with them for three years,then he will give them one of his Grandson. The emissaries went back Home with Great Hope and kept the LICE in the hair of a Slave for three years. Three years later,the Emissaries shaved off the hair of the slave and removed the LICE in it. This time,the LICE has Increased from three to hundreds. The LICE was kept in a container and taking to ILE-IFE by the emissaries.
On their arrival,EKALADERHAN (ODUDUWA) has already passed away. His Son OKANBI who has been acting instead of his Father (EKALADERHAN-(ODUDUWA) attended to them.When OKANBI saw the hundreds of LICE,he was convince that the people has really changed and his appointed Son will be in safe hands. So he ask his son ORANMIYAN to go with them. OKANBI felt that the troublesome people could be dealt by a warrior like ORANMIYAN who has, before then, had repeatedly proved his mettle. He believed that ORANMIYAN would be able to do the assignment and put the fear of IRASHA in the feuding Chiefs. ORANMIYAN was a great, valiant warrior, the Yoruba people of his era used to describe him as a true son of ODUDUWA after his grand father who was the first towering warrior in YORUBA LAND,He (ORANMIYAN) was the DE facto ruler carrying out war activities and defending ILE-IFE .
On arrival at IGODOMIGODO (BENIN),ORANMIYAN's war like acts put the City in order. ORANMIYAN was in IGODOMIGODO for only few years. But he never could stay for ever as a result of the strange disputes and cases he presides among the people which come to him. Such cases which he has never  heard or witness in ILE-IFE. He exclaimed with great puzzle by calling the people ILE-IBINU (Place of problem/quarel). The word which was later corrupted as UBINU and later to BENIN by the PORTUGUESE (1453AD.). He had a son called EWEKA by the Daughter of OGIE-EGO of EGO . As his adventurous spirit took the better part of him, he installed his son EWEKA and returned to ILE-IFE with the hope of becoming king. On his return to ILE-IFE, It dawned on ORANMIYAN  that he could not ascend the throne with his father's support for his brother, ONNI (OKANBI concubine's Son). He therefore left with his warriors towards North West to found OYO-AJAKA-Ajaka (pressent day OYO) and became the first Alaafin of OYO. His Son EWEKA ruled as the first OBA of IGODOMIGODO (BENIN)  and a new Era of OBA DYNASTY begin to this day of OBA EREDIAWA (Current 38th Oba Of Benin). IF YOUR LANGUAGE RECOGNISES MONEY AS *IGHO* or EGHO*,.YOU ARE FROM IGODOMIGODO (BENIN CITY).THE PRESENCE OF YORUBA IN EVERY PART OF WESTERN NIGERIA CAME UP AS A RESULT OF ODUDUWA'S OCCUPATION AND HIS DECENDANTS CONQUEST ,NOT BY BIRTHS. THE CONQUERED PEOPLE WERE FORCED TO LEARN YORUBA CULTURE AND TRADITION. THIS LATER BECAME PART OF THEM CENTURIES LATER FOR THEY WERE ALL UNDER THE RULE OF ODUDUWAS SONS AND HIS PROMINENT WARRIORS. THE PRESENTS OF EDO PEOPLE IN ALL PARTS OF THE MIDWESTERN NIGERIA CAME AS A RESULT OF BIRTHS AND MIGRATION DUE TO OVER POPULATION IN THE CENTRAL CITY OF IGODOMIGODO (BENIN CITY). PLEASE PASS THIS MESSAGE TO EVERYONE IN YOUR FRIENDS LIST AND ADDRESS BOOK.  OBA GHA TO KPEREE, ISE, compiled by Nosakhare Edwin Idehen.