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AccountantTerms
> Adult Protective Services (APS
Adult Protective Services includes the 24-hour, 365 days a year access to assistance and/or referral with reports of physical, sexual or emotional abuse, neglect by caretaker, self-neglect, exploitation and abandonment.
> Base Adjustment
Adjustments made to the initial base level budget to reflect total base level funding available to the agency. The list of acceptable base level technical and policy adjustments are included in the biennial budget instructions. Adjustments are generally made on a technical or policy basis. Examples of technical adjustments are one-time appropriations and program sunsets. Examples of policy adjustments are salary increases and space rental changes.
> Cash Letter
A group of checks accompanied by a paper listing sent to a clearinghouse, a Federal Reserve Bank, or another institution. A cash letter contains a number of negotiable items, mostly checks, accompanied by a letter that lists the amounts and instructions for transmittal to another bank. May also be called a transmittal letter.
Office of the Chief Accountant Selects Two Professional Accounting Fellows
Washington, D.C., Mar. 30, 2006 — The Securities and Exchange Commission's Office of the Chief Accountant has selected two professional accounting fellows for two-year terms beginning in June 2006:
Sandie E. Kim, currently a senior manager in Deloitte & Touche LLP's National Office Accounting Consultation Group based in San Francisco, Calif.; and
Josh K. Jones, currently a senior manager in Ernst & Young LLP's Atlanta, Ga., practice office.
Ms. Kim and Mr. Jones will join the current professional accounting fellows — Joseph D. McGrath, Michael G. Gaynor, Timothy S. Kviz, and Joseph B. Ucuzoglu. Outgoing professional accounting fellows are Shan L. Benedict, Jennifer M. Burns, Mark A. Northan, Brian K. Roberson, and Pamela R. Schlosser.
At the Commission, the newly selected professional accounting fellows will be involved in the study and development of rule proposals under the federal securities laws, liaison with the professional accounting and auditing standards-setting bodies, and consultation with registrants on accounting and reporting matters.
"Sandie and Josh were selected in a highly competitive process and bring valuable experiences and skills to our office. These individuals will be instrumental members of our team as we work to accomplish our mission of protecting investors. I would also like to express my thanks to the outgoing professional accounting fellows for their outstanding efforts during the past two years," said Scott A. Taub, Acting Chief Accountant.
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