The decision applies to important matters or major actions to make arrangements, rewards and punishments for the relevant units and personnel, change or revoke the decision of the lower-level organs inappropriate, I bring you the following financial processing decision letter, for reference only!
Financial processing decision letter model
Complainant: Zhejiang Province Post and Telecommunications Engineering and Construction Company Limited
Address: No. 170 Kaixuan Road, Hangzhou City, Zhejiang Province
Respondent: Yongjia County Public Security Bureau, Traffic Police Brigade
Address: Shangtang Center City Shamen Road and Wangjiang Road Intersection
Complainant: Hangzhou Huaqi Bidding Agency Co.
Address: Room 203, Building 1, Office Building, Group I, Nanou Jiayuan, Lin Village, Wutian Avenue, Wenzhou City
The Complainant is dissatisfied with the procurement results of Yongjia County Public Security Bureau Traffic Police Brigade's signal lamps, electronic police and its system platforms, as a result of the agency of the Respondent Hangzhou Huaji Bidding Agency Co. Challenge response is dissatisfied, on July 29, 2015 to this organ filed a complaint, because the complaint material is incomplete and other reasons, after notifying the complainant to make corrections, this organ on August 6, 2014 formally accepted. According to the "Chinese People's *** and State Government Procurement Law" and "Government Procurement Supplier Complaints Handling Measures" provisions, this organ of the government procurement activities of the relevant materials for review, and to the respondent and other complaints related parties to investigate and understand, this case has been examined and finalized.
Complainant claims:
First, participate in the project bidding supplier Zhejiang Huachuang Intelligent Engineering Co., Ltd. authorized representative of Hu Bin and the project won the bidding unit of Zhejiang Lishi Science and Technology Co.
Second, to participate in the project bidding supplier Zhejiang Huachuang Intelligent Engineering Co., Ltd. to cooperate with the winning unit of Zhejiang Lishi Science and Technology Co. On-site defense? Give up the defense, there is a suspicion of bid-rigging.
The respondent argued that: (a) according to the bidding documents page 71?2.2 evaluation should follow the following working procedures: 1) preliminary examination of tender documents. The preliminary examination is divided into qualification check and conformity check. (1) Qualification check. Based on the provisions of laws and regulations and bidding documents, the qualification certificates and bid bonds in the bidding documents are examined to determine whether the bidding suppliers are qualified to bid.? Ltd.'s bidding qualification; (b) During the questioning period, Zhejiang Huachuang Intelligent Engineering Co., Ltd. has been requested to provide the labor contract and social security certificate of this employee, and has replied the situation to the questioning unit in time; (c) Regarding the issue that Zhejiang Huachuang Intelligent Engineering Co., Ltd.'s quotation is too low, the procurement law encourages the quotation that can meet the needs of the purchaser and save the financial fund Quotation, and this procurement has also established a risk control price.
The winning supplier, Zhejiang Lishi Technology Co., Ltd. argued that: (a) Hu Bin participated in the bidding on behalf of Hualong. Hu Bin in June this year before the company's employees, because of its personal reasons in mid-May resignation, and entrusted my company to pay the social security in June, July its social security and move out, but because of its resignation will not be inaugurated after the new work unit to inform me of the company, so its resignation from my company to work for Hualong company I do not know, so it is at the end of June on behalf of the bidding for the Hualong company I also do not know the company; (2) Hualong (b) CRE's offer is not known to our company and has nothing to do with our company, and our company's offer is very objective and reasonable.
The bidding supplier Zhejiang Huachuang Intelligent Engineering Co., Ltd. argued: (a) Hu Bin for our Wenzhou branch on May 30, 2015, the new employees, the contract period June 1, 2015 to May 31, 2016. Because Hu Bin in the entry formalities informed in June 2015 social security has been paid, so our wenzhou branch in July 2015 to be renewed; (ii) our company appointed representatives to participate in the project bid opening work, and did not give up on-site question and answer; (iii) the cost of our cost calculations, our bid is a reasonable price with profit, is in our company can afford the cost of the above, based on the cooperation of equipment manufacturers to support and Our implementation of the need for breakthroughs in the field of intelligent transportation, in order to ensure that the minimum profit under the premise of the tender offer submitted.
Investigation by the authorities:
First, the project bid opening time for June 30, 2015, through the access to relevant materials and related parties to talk about the inquiry, there is no sufficient factual basis to prove that Hu Bin in the bid opening before the date of the existence of a labor contract relationship with Zhejiang Powerstone Technology Co. Intelligent Engineering Co.
Second, the project is a government procurement project, according to the "government procurement of goods and services bidding management approach" for public tender procurement, bidding procurement unit for government procurement of goods or services bidding activities applicable to this approach; in order to ensure the quality of the project bidding documents have been set? 85% of the maximum price as the risk control price, any lower than the risk control price, the successful bidder in the submission of performance bond must be submitted additionally to the difference between the winning bid and the risk control price? Ltd. was not found in the scoring session by checking the on-site video and other information? On-site defense? Ltd. in the scoring session, on-site defense? In the case of abandonment of the defense behavior; by the procurement unit representatives and technical expert group cost project bid evaluation subcommittee has been on the Zhejiang Huachuang Intelligent Engineering Co., Ltd. bidding documents for review, that its products to meet the procurement needs of the product offer did not raise objections.
Third, Zhejiang Huachuang Intelligent Engineering Co., Ltd. and its cooperation with the main manufacturers of equipment for the low-priced bid to provide a written explanation, the reason is that the main manufacturers of equipment in Zhejiang Province, the market is vacant, the company needs to invest a certain amount of cost to promote the market, and its plan to open the project as a gap in the market in Zhejiang, so with the strategic partnership with Huachuang Intelligent Engineering Co.
Fourth, the bidding for the procurement of products for market adjustment products, according to the "Price Law" of the relevant provisions of the law, the bidders have the right to independently develop their own prices belonging to the market adjustment, the right to quote according to the enterprise's own situation. The bidder's own situation is different, the cost of the bidding product is different, there is no so-called ? Market cost price? , the prevailing market price cannot be used to determine the cost price of the winning bidder. The complainant also failed to provide evidence to prove the cost price of the winning product.
In summary, this organ believes that: the complainant's complaint about the Yongjia County Public Security Bureau Traffic Police Brigade signal lights, electronic police and their system platform (No. zfcg20150511) project lacks a factual basis as well as sufficient evidence to prove. According to the "Chinese People's *** and State Government Procurement Law" Article 56, "Government Procurement Supplier Complaints Handling Measures" (Ministry of Finance Decree No. 20) Article 10, Article 17 (2) of the relevant provisions of the Agency decided to reject the complainant's complaint.
If you do not accept this decision, you can apply for administrative reconsideration to the People's Government of Yongjia County or Wenzhou Municipal Bureau of Finance within 60 days from the date of delivery of this decision, or you can file an administrative lawsuit to the People's Court of Yongjia County within six months from the date of delivery of this decision.
Yongjia County Finance Bureau
Sample Decision Letter on Financial Processing II
Xide County Press, Publication, Culture and Tourism Bureau:
In accordance with the "Notice of the Sichuan Provincial Department of Finance on the Accounting Supervision and Inspection of the Year 2015" (Sichuan Finance Supervision [2015] No. 8) and the "Transmission of the &... lt; Sichuan Provincial Department of Finance on carrying out the 2015 annual accounting supervision and inspection work notice & gt; notice of the document requirements, I sent an inspection team on June 28, 2015 to June 30, your unit 2014 annual accounting is true and legal, the use of financial special funds, budgetary management; whether to implement the eight provisions of the central government and? Three public? The use of funds; whether to divert budget funds to buy commercial prepaid cards; whether to use shopping cards for public consumption, etc. Supervision and inspection, according to the results of the inspection, the following processing decisions are made:
Problems found in the inspection (a) The 2014 final statement of accounts does not match with the 2014 general ledger books and detailed ledger books. Upon inspection of your unit's 2014 departmental final account statement and 2014 general ledger books and detailed books, it is found that there is a problem of inconsistency between the data in the statement of assets, liabilities and net assets and the data in the general ledger books and detailed books of assets, liabilities and net assets, which is not in line with Article 42 of the Accounting System for Administrative Units? Administrative units shall prepare financial statements in accordance with the following provisions: the financial statements of administrative units shall be prepared on the basis of fully registered and correctly reconciled books and records and other relevant information, and shall be true in figures, accurate in calculations, complete in content, and timely in reporting? The provisions of.
(B) accounting is not true
1. More income, more expenditure. After sampling your unit bookkeeping vouchers found the following problems:
(1) September 2, 2014, voucher No. 1, received the Housing Provident Fund Management Center employees personal withdrawal of provident fund 65,600.00 yuan, recorded in the ? Other income? account; voucher No. 4 on September 23, 2014, paid the housing provident fund withdrawn by employees 65,600.00 yuan, included in the ? Expenditures? Subjects.
(2) November 1, 2014 voucher No. 1, received the Housing Provident Fund Management Center employee personal withdrawal of provident fund of $ 57,400.00, recorded in the ? Revenue from financial allocation? account; voucher No. 4 dated November 18, 2014, payment of housing provident fund withdrawn by employees of $57,400.00, included in the ? Expenditures? The subject.
The above behavior does not comply with the "administrative unit accounting system" Article 31? Revenue refers to the non-reimbursable funds obtained by administrative units in accordance with the law. and Article 34 ? Expenditure refers to the cost and loss of funds incurred by the administrative unit to ensure the normal operation of the organization and the completion of work tasks. The provisions of.
2. Accounting entries are set incorrectly.
(1) the detailed accounts set up incorrectly. 2014 March 6, voucher No. 5, paid for the revision of the General Regulations of Tourism 580,000 yuan, the expenditure details listed as labor costs; July 11, voucher No. 6, the Museum of Culture to produce music accompaniment tape 10,000 yuan, the expenditure details listed as labor costs.
The above behavior is not in line with the "administrative unit accounting system" funding expenditure subjects set requirements: according to the "government revenue and expenditure classification subjects" in the ? Expenditure Functional Classification Subjects? The item-level accounts of the "government revenue and expenditure classification subjects" are accounted for in detail;? Basic Expenditure and? Project Expenditures should be accounted for in accordance with the government revenue and expenditure classification accounts. Expenditure Economic Classification The detailed accounting should be in accordance with the economic classification of expenditure in the Government Revenue and Expenditure Classification.
(2) The first-level accounts are set incorrectly, and the detailed accounts are set irregularly, which may lead to long-term pending accounts.1 voucher on July 1, 2014, No. 1 voucher, debit arts festival work funds transferred to Zhou Ronghua's private card, the voucher debit accounts receivable? Other. Should be other accounts receivable? Zhou Ronghua.
The above behavior does not comply with the "Accounting System for Administrative Units"? The account of other accounts receivable accounts for all kinds of receivables and provisional payments other than accounts receivable and prepayments of administrative units, such as travel expenses borrowed by employees in advance, imprests allocated to the relevant internal departments, and all kinds of advances receivable from employees, etc.? This account should be in accordance with the category of other accounts receivable and the debtor unit (or individual) for detailed accounting.?
3. The detail setting of the current account is not standardized, resulting in long-term pending accounts.
July 1, 2014 voucher No. 1, debit arts festival work funds transferred to Zhou Ronghua private card, the voucher debit accounts receivable? Other.
The above behavior does not meet the "Accounting System for Administrative Units" accounts payable account set up requirements: should be in accordance with the creditor unit (or individual) for detailed accounting.
(C) crowded project funds
Inspection found that the expenditure of funds in 2014 in the Museum of Fine Arts, the Museum of Culture, free opening funds, the tourism master plan revision of 20184.00 yuan.
The above behavior is not in line with the "Sichuan Provincial Department of Finance on the early issuance of the 2014 central and provincial subsidies for art museums public **** library and cultural halls (stations) free development of the special funds notice" (Sichuan Finance and Education No. 20xx280), the funds were issued for the purpose of ? Dedicated to your county art museums, public **** library, cultural halls (stations) free open normal operation and provide basic public **** cultural services. ? The provisions of the.
(D) did not use the official card settlement
Your unit in 2014, the use of official card and the processing of the following: for the official card 1, April 2, 2014 voucher, the unit staff to Chengdu to participate in the training of non-legacy work 5000.00 yuan, the accountant directly transfer the money into the employee's private card; August 29th voucher No. 2, the unit staff to Chengdu on behalf of the Liangshan region Report on the construction of public **** culture 30000.00 yuan, the accountant will directly transfer the money to the employee's private card; June 16, voucher No. 5, to Chengdu to participate in the ? Ten Thousand Network Project? Website construction training 10000.00 yuan, the accountant directly transferred the money to the employee's private card; the above expenditures are not using the official card for settlement.
The above behavior is not in line with the Xide County Finance Bureau "on the implementation of the county-level official card mandatory settlement catalog notice" (Xide Cai Fa 201333 No.)? (b) All expenditure matters included in the mandatory settlement catalog of official cards shall be settled by official cards according to the regulations, or may be settled by transferring money, and in principle, cash settlement shall not be used.? and Article 14 of the Measures for the Management of Official Cards for Budget Units in Xide County (Xi Cai Fa 201461)? The cardholder in the handling of travel expenses, meeting expenses, hospitality and incidental purchases and other official expenditures to pay settlement with the card conditions, should be in the official card credit card payment provisions of the provisions of the card.
(E) not in accordance with the provisions of the implementation of government procurement policies
Check your unit asset acquisition found the following problems:
1. January 22, 20xx voucher No. 8, the purchase of Herbollo cultural station, cultural center, library camera 112700.00 yuan;
2. April 10 voucher, the purchase of digital TV set-top box 126000.00 yuan; August 4th vouchers, the purchase of digital TV set-top boxes and antennas 248100.00 yuan;
3. October 2nd vouchers, the purchase of two Hekou area transmitter and set-top boxes 309344.00 yuan; October 2nd vouchers, the purchase of TV cards, set-top boxes 171226.00 yuan;
4. October 20th vouchers of the 3rd
5.November 1 voucher, the purchase of pickup truck 1 160,000.00 yuan, no government DMV Office approval form.
The above behavior is not in accordance with the "Government Procurement Law" provides for the implementation of centralized purchasing, does not comply with the "administrative unit financial rules" Article 22 ? Administrative units should strictly implement the centralized payment system and government procurement system, etc.? Provisions.
(F) The asset management system is not sound, and no asset inventory system has been established
Unit asset management situation: it was found that your unit did not carry out regular or irregular inventory of assets. The does not comply with the "administrative unit financial rules" Article 37? Administrative units should strengthen the management of receivables and provisional payments, strictly control the scale, and timely cleanup, not long-term pending accounts.? and Article 43? Cultural institutions shall establish a sound fixed asset management system and strengthen the maintenance and upkeep of fixed assets. Cultural institutions shall conduct regular or irregular inventory counts of fixed assets. Before the end of the year should be carried out a comprehensive inventory to ensure that the account is consistent? The provisions of.
(VII) non-compliance of expenditure vouchers
After inspection, your unit in the accounting information, there are the following problems:
1. June 25, 20xx voucher No. 8, the expenses of the funds charged? Yi people old home? Trademark design and production costs 138,000.00 yuan, ? Yi Ren Laojia? Advertising space rental fee and advertising production and publishing fees 98000.00 yuan, ? Yi Ren Laojia? and Yi Ren Laojia logo design fee 40,000.00 yuan,*** totaling 276,000 yuan. Signing the contract party for the Xide County Yiyuan advertising and decoration department, the bill issued by the Chengdu City Tim Yijia advertising limited liability company Xichang branch, the main body of the bill and the signing of the contract subject inconsistent
2.20xx July 3, voucher No. 4, to pay the Bololada Township Center School ?6.1? gift 2000.00 yuan, to the Bololada Township Center School issued homemade receipts to be expensed.
3. July 11, 2014 voucher No. 5, maintenance of Lak Township Comprehensive Cultural Station expenditures of 30,000.00 yuan, not accompanied by a contract and acceptance of the bill, to the construction side of the cement invoices, not issued construction invoices.
The above behavior does not comply with the "administrative unit financial rules" Article 24? Administrative units should strengthen the management of all types of bills in accordance with the law, to ensure that the source of bills legal, true content, the use of correct, shall not use false bills? The provisions of.
(H) original bills are incomplete
After inspection, your unit in 2014 the expenses of the original bills found the following problems:
1.June 27 voucher No. 8 to participate in the Fourth National Arts Festival expenditure of 150,000.00 yuan without documents;
2.June 3 voucher No. 2 to participate in the Maocheng County of Aba Prefecture? Library Automation Application and Management, Server Routine Troubleshooting, Sichuan Public **** Library Regulations? Training course expenses 4000.00 yuan not attached to the document.
The above behavior does not comply with the "Accounting Basics" Article 48? The basic requirements of the original vouchers Article (7) approved by the relevant departments at higher levels of economic operations, the approval documents should be attached as original vouchers; if the approval documents need to be filed separately, the name of the approving authority should be indicated on the vouchers, the date and font size of the document?
(ix) unit accounting staff without accounting qualification certificate
As of the end of 2014 your unit accounting staff still did not obtain accounting qualification certificate. The behavior is not in line with the "Accounting Fundamentals Work Standards" Article X? Each unit should be equipped with accounting personnel holding accounting certificates according to the needs of accounting operations. Personnel who have not obtained the accounting license shall not engage in accounting work. The provisions of the.
Second, the processing decision
(a) on the 2014 final statement of accounts and 2014 general ledger books and ledger books do not match the behavior. According to Article 20 of the Accounting Law of the People's Republic of China*** and the State of China ? Financial accounting report shall be prepared according to the audited accounting book records and related information, and in line with the provisions of this law and the unified accounting system of the state on the preparation requirements of financial accounting report, the provision of the object and the provision of the period of time, and order your unit to immediately rectify the situation, and strictly in accordance with the "Accounting Basis Work Specification" to carry out accounting, filling out accounting vouchers, registering the accounting books, and preparation of financial reports.
(ii) the accounting is not true. According to the "Chinese People's *** and State Accounting Law" Article 14 of the accounting institutions, accounting personnel must be in accordance with the provisions of the unified accounting system of the State to review the original documents, untrue, illegal original documents have the right not to accept, and report to the head of the unit.
(C) on the crowded project funds 20184 yuan behavior. According to Article 6 of the Regulations on Penalties and Sanctions for Fiscal Violations? State organs and their staff have the following violations of the provisions of the use of financial funds, fraudulent use of financial funds, one of the following behaviors, ordered to make corrections, adjust the relevant accounting entries, ? (B) the interception and misappropriation of funds; the provisions of the Ordinance, ordered your unit to correct, adjust the relevant accounting entries, return to the pad special funds, and strictly in accordance with the "Special Funds Management Measures" to use the project funds.
(D) on the failure to use the official card settlement of office expenses, meeting expenses, official reception expenses. According to the Xide County Finance Bureau "on the implementation of county-level official card mandatory settlement directory notice" and "Xide County budget units official card management approach" documents, ordered your unit to immediately rectify, and in the future according to the official card settlement directory to implement the official card settlement.
(E) on the purchase of cameras, digital TV set-top boxes, clothing, etc. not in accordance with government procurement procedures. According to the "Chinese People's *** and State Government Procurement Law" Article 74: ? The purchaser should implement centralized procurement of government procurement projects, do not entrust the centralized purchasing agency to implement centralized purchasing, by the government procurement supervision and management department ordered to correct; refused to correct, stop paying funds to it according to the budget, by its superior administrative department or the relevant organs in accordance with the law to give its directly responsible supervisors and other directly responsible personnel sanctions.? of the provisions. Order your unit to immediately rectify the situation, put an end to procurement without budget, the centralized purchasing directory and procurement limit standard above the procurement behavior must be included in the centralized government procurement.
(F) on the asset management system is not sound, did not establish the behavior of the asset inventory system. According to the "Chinese People's *** and State Accounting Law" Article 17? Units should be regularly accounting book records and physical, money and related information to check each other, to ensure that the accounting book records and physical and money of the actual amount in line with the provisions of the provisions of the order your unit to make corrections within a time limit, and regularly carry out asset cleaning inventory.
(VII) on the expenditure of non-compliance with the bills, the original bills incomplete behavior. According to the "People's Republic of China *** and the State Accounting Law" Article 42 of the provisions of the provisions of the original documents not filled out in accordance with the provisions of the original documents, or fill out, obtain the original documents do not comply with the provisions of the behavior, and ordered your unit to make corrections within a period of time, to improve the relevant accounting information, and to adjust the relevant accounting entries.
(H) on the unit of accounting personnel without accounting qualifications. According to the "Chinese People's *** and the State Accounting Law" Article 42 of the provisions of the appointment of accounting personnel does not comply with the provisions of this law? Order your unit to make corrections within a period of time, the strict implementation of accounting duties, personnel licensed to work.
Your unit in the receipt of this processing decision, should be timely rectification, and within 30 days of the rectification situation will be reported to the Xide County Financial Supervision and Inspection Bureau. In the future, we should continue to conscientiously implement the "Chinese People's *** and the State Accounting Law", "Chinese People's *** and the State Government Procurement Law", "Accounting Basic Work Norms", "Special Funds Management Measures", "Financial System of Cultural Institutions", "Notice on the Implementation of the County-level Official Card Compulsory Settlement Directory" by Xi'de County Finance Bureau and "Xi'de County Budgetary Units Official Card Management Measures" to standardize the accounting basic work
20xx xx month xx day
Financial processing decision letter example three
Take Zhejiang Panhua Engineering Supervision Company Limited Zhoushan Branch in June 2009 to November housing rent 12,500 yuan. The above housing rental income totaling 37,500 yuan all did not enter the bureau administrative account into the bureau canteen running account, for the bureau staff in the canteen of various expenditures. (B) extended inspection of the subordinate archival supplies business department found that the problem 1, without approval of the establishment of the company, not set up in accordance with the provisions of the accounting ledger in July 2007 in the term of office of the former Director Zhang Yourong registered the establishment of Zhoushan City, Putuo District, East Harbor sincere archival supplies business department (hereinafter referred to as the ? Management Department?) Registered capital of 50,000 yuan, registered capital from the former Archives Society under the Archives Supplies Department of Assets Disposal of the cancellation of funds, the legal representative of Le Mou (Department of the District Archives temporary workers), business license and tax registration are registered individuals, business premises in the District Archives Office Building on the first floor, the scope of business is the archives, archives sales, etc., Department of operations employing 10 temporary workers with the District Archives Mixed use, the wages of temporary workers arranged by the district budget, the District Archives. Temporary workers' salaries are arranged by the district budget. From the inspection, the operating business of the Department of business belongs to the business scope of the Archives Bureau, its personnel, financial, assets, etc. are managed by the Archives Bureau, in fact, should be the Archives Bureau of the subordinate enterprises. However, when the Archives Bureau was registered, it did not follow the prescribed procedures to the relevant departments of the district government and the state capital department for the relevant approval procedures, but set up an individual company without authorization. Management from July 2007 to check the date of establishment, not in accordance with the provisions of the Accounting Law set up a formal set of accounting accounts, and the use of notebooks to record the form of running accounts for accounting. 2, the District Archives in the Department of the Department of the employee welfare costs November 2007 to August 2009, the District Archives in the Department of the official employee welfare costs of 111,900 yuan, of which: Zhang Yourong term issued 15898 yuan, Gu Aiding term issued 96002 yuan. Second, dealing with the decision (a) without bidding uniform rent rental housing, does not comply with the Zhoushan Putuo District People's Government Office "on the Putuo District public assets rental management trial approach notice" (Zhou Pu government office [2004] No. 201) Article III? Leasing of public assets should be unified in the bidding center for transactions, and accept the supervision of the District Bidding Management Office of the provisions. Order your unit in the expiration of the lease contract, to the District Bidding Center to declare access to the unified bidding platform, to obtain rental income into the unit's consolidated budget. (B) Putuo District Archives Bureau without approval to set up the archive supplies business department, did not set up the accounting books in accordance with the provisions of the accounting books, does not comply with the "People's Republic of China * * * and the State Accounting Law," Article III? Each unit must set up accounting books in accordance with the law, and ensure that they are true and complete.? and "Zhoushan Putuo District administrative institutions financial unified accounting implementation measures" (Zhou Pu Zheng Fa [2004] No. 79) Article XV? Administrative institutions of all income should be fully integrated into the unit's integrated budget, the implementation of unified management provisions. Order your unit within the deadline to the relevant departments to cancel the sincerity of the archives supplies business department, its business projects to the price department to declare to obtain permission to operate, operated by your unit itself, to obtain all the operating income into the unit's consolidated budget. (The issue of the penalty in accordance with the financial penalty program issued another "financial penalty decision"). (C) District Archives Bureau in the operating department of the employee welfare costs of 111,900 yuan, does not comply with the "Chinese People's *** and the State Accounting Law," Article XVI? All economic business transactions occurring in each unit shall be registered and accounted for uniformly in the accounting books set up in accordance with the law, the provisions of the law. (Penalties for this issue are separately issued in accordance with the procedures for financial penalties, "Decision on Financial Penalties"). April 22, 2010