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Mr. Sarkozy has yet to present a detailed program that could be audited.
This combined the best elements from each of the individual retailer standards and provided a single standard that breweries and other food producers could be audited against.
Under the old law, such returns could be audited and challenged years or decades later, typically when the donor had died and his estate tax return was filed.
Chavez also said the department's system for managing video, the widely used Evidence.com from Taser, offered the ability to edit or delete footage, though the system produced usage logs that could be audited later.
The World Bank report said international donors could pay the salaries of Palestinian public employees through an existing account known as the Emergency Services Support Program, which could be audited by a third party.
Whitacre suggested that sales numbers could be audited by an accounting firm hired by the lysine producers.
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It could be audit reports, copies of UNICEF's micro-assessments of the partner's financial management capacity (where they exist) or any other document(s) that the CSO would see as reflective of their ability to attract and manage financial resources.
The purpose and delivery of these items could easily be audited.
But FEMA distanced itself when curious clauses in the contract saying it had been approved by the federal government and could not be audited were made public.
An audit in November found that "systemic flaws" in defense department networks invite hacking, and that the department's finance systems were so disorganized they could not be audited.
The last time a government department was given a similarly grave verdict on its finances was in 2005 when the Home Office's accounts were in such a state of disorder that they could not be audited.
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