text:
Auditing Profession Amendment Bill: National Treasury briefing & adoption; Banks Amendment Bill, Financial &Fiscal Commission Amendment Bill: National Treasury briefings
NCOP Finance
06 May 2015
Chairperson: Mr C De Beer (ANC - Northern Cape)
Meeting Summary
National Treasury presented a briefing on the Auditing Profession Amendment Bill. Auditors were regulated by the Independent Regulatory Board for Auditors (IRBA), whose primary objective was to protect the public through the regulation of the auditing profession. The objects of the Amendment Bill were to provide for the regulation of candidate auditors and to update references to the Companies Act. It was noted that some of the suggestions made on the Bill were not strictly relevant t0 nor within the parameters of the current Bill but would be taken into account in an overall overhaul of the Act.
Currently there were two routes to become a registered auditor. Since the termination of the Public Practice Examination and changes by The SA Institute of Chartered Accountants (SAICA) to its education and training model, chartered accountants would no longer qualify through a specialist route of audit or financial management. All would in future follow a similar qualification path and write only one final assessment of professional competence. IRBA had developed the Audit Development Programme (ADP) entailing a period of specialisation in which candidates had to demonstrate on the job audit competence, where they would also perform roles more senior to those undertaken while being an articled clerk. Candidates had to submit a portfolio of evidence of work undertaken for the ADP. The registration with IRBA of candidate auditors was desirable to protect the public as it placed them under IRBA's jurisdiction regarding ethical standards and discipline. The Amendment Bill would authorise IRBA to register and regulate candidate auditors and define a "registered candidate auditor". The amendments in the Bill regarding the Companies Act dealt with the definition of "Companies Act"; the registration of firms as registered auditors; the requirements for a letterhead when practising under the name of a firm which is a company in section 41(6) of the Auditing Professions Act; and IRBA's inspection or review of practice of a registered auditor that audited a public company.
The SA Institute of Professional Accountants (SAIPA) raised the issue of the possible confusion in using the term "professional accountant" in the definition of "registered candidate auditor" since SAIPA members were designated Professional Accountants (SA). It suggested that the abbreviation "CA" should not be used for a candidate auditor to avoid confusion with the term chartered accountant. National Treasury responded that in fact IRBA was using "RCA -registered candidate auditor", but suggested - and Members agreed - that section 36(4) of the Act be amended to include a reference to "candidate auditor". A suggestion that disqualifications should be worded in line with other legislation, such as the Companies Act, was deemed outside the scope of this Bill, but the Act did deal with non-compliance already and this could be incorporated in IRBA Rules. Similarly, a proposals that the Bill should include provisions for auditors performing independent review services, as recognised by the Companies Act, was outside the scope of this Bill, and regulated elsewhere.
Members asked when the review would be completed. They asked for the relationship between the Treasury, SAICA and IRBA as well as their roles to be clarified, and asked to what extent auditors could audit performance, and for an explanation on who may sign off accounts and how this protected the public. They asked what these amendments were intended to resolve, whether they would have an impact on those in rural areas, or encourage the take-up of auditing as a profession, and whether these amendments would prevent influx of non-qualified auditors. They asked about the financial implications of the Bill, the periods of training and how these would be monitored, whether IRBA was doing enough to ensure that public funds were not misused, what the socio-economic impact of the Bill would be, and cautioned that although legislation was in place, this did not mean that people would not try to - and in some cases succeed - in getting in through the back door. Members said there should be a systematic rather than a piece meal approach to the promotion of the auditing as a profession in rural areas. The Committee adopted the Bill, with amendments.
The Committee also heard a briefing from National Treasury on the draft Banks Amendment Bill yet to be officially referred to the Committee; the Committee was taking the briefings now to save time. It had attracted much media attention and some controversy due to the fact that its provisions would apply to current curatorships. The Standing Committee on Finance had suggested a number of changes and the majority of shareholders had written a letter of support, and these were now incorporated into the new draft. An additional two weeks consultation period had been allowed. A document by the Senior Parliamentary Legal Advisor had concluded that the proposals were constitutional. The rationale for this Bill was explained. Banks were not treated under the Companies Act, but under the Banks Act, to avoid a systemic crisis if banks collapsed, which usually happened very rapidly, and because their global nature meant that they had to meet international standards whilst also complying with a country's own laws. Although the Banks Act did have some powers to assist banks in distress, it was lacking in some respects. It did not allow for segregation of bad assets from good assets, which was essentially what National Treasury was trying to do in the case of African Bank. The Bill would allow for a curator to try and reach a compromise solution, and it was accepted that it was impossible to try to foresee all the powers that a curator might require in a case of bank collapse; whilst South Africa had not suffered a systemic crisis even after the global crisis of 2009, it was desirable to have more resolution options, as proven by other countries. There was some urgency in amendments because of the interconnected and complex financial system that meant that even a small bank collapse could have systemic implications. Stakeholders generally had agreed on the need for a Bill, although they were concerned that at present there was no mechanism for creditors to participate in the process or financial arrangements when credit was subordinated, and had also questioned the valuation of the transferred assets and the constitutionality of retrospective application. Members asked what monitoring tool was used to pick up that banks were in distress, and asked about the role of the SA Reserve Bank and other banks' accountability. They asked for more detail on constitutionality concerns, and asked what advice the Minister had taken. They asked how this related to the situation in Greece and what payouts would be provided to creditors in African Bank.
National Treasury finally gave a presentation on the Financial and Fiscal Commission (FFC) Amendment Bill, which was intended to clarify certain points relating to governance and administration of the Commission. There had been full cooperation in drafting the Bill between National Treasury and the FFC. The Bill aimed to separate the roles of Chairperson and CEO, at present held by one individual, and the Chairperson would be appointed full time, and other members of the Commission part time. The members would now be responsible for determining and overseeing the strategic direction and operational policy of the FFC. It would make recommendations, not act as a consultative body or give advice, and this was to be clarified. Membership vacancies would have to be filled within six months. The CEO would serve for five years and members for no more than ten consecutive years. More extensive powers were provided for conduct of members, and the FFC would, in line with its powers, be able to make rules, as distinct from the current position where the Minister made regulations, although it would need to consult with the Minister of Finance on some rules, but not on corporate governance. The FFC Act was also being aligned with the Public Finance Management Act in relation to definitions and obtaining information.
Some Members doubted the wisdom of creating the new role, although others welcomed it. They asked questions as to who would appoint the CEO, what the duties were of the current dual role and how those would be split, and whether full time appointments would apply, and whether additional staff would be needed. They questioned if this dual role applied in any of the other Constitutional institutions. The FFC would have to submit the Annual Performance Plan and Budget to Parliament and the NCOP could take such a presentation from it as well.
The Committee adopted its oversight report on its visit to Limpopo
Meeting report
Auditing Profession Amendment Bill: National Treasury briefing
Adv Empie van Schoor, Chief Director: Legislation, National Treasury, gave a background to the Bill noting that the primary objective of the Independent Regulatory Board For Auditors (IRBA) was to protect the public through the regulation of the auditing profession. The objects of the Amendment Bill were to provide for the regulation of candidate auditors and to update references to the Companies Act.
She explained that currently, a person, in order to become a registered auditor, would have to obtain an accounting degree, serve articles and complete a Public Practice Examination and register as an auditor. Candidates could become chartered accountants, and then choose the audit or financial management route or candidates could choose the audit route and pass the Public Practice Examination, and become chartered accountants (CAs) and register as auditors.
This had changed because of the termination of the Public Practice Examination. The SA Institute of Chartered Accountants (SAICA) had changed its education and training model. Chartered Accountants would no longer be able to qualify through the specialist route, of audit or financial management. All would in future have to follow a similar qualification path, and write only one final assessment of professional competence.
The new SAICA assessment did not assess audit competency to the same level as before. IRBA considered that it would have to ensure that the professional skills and competencies of auditors were responsive to the needs of the public, in a manner that protected the public. Thus, IRBA had developed the Audit Development Programme (ADP), entailing a period of specialisation in which candidates would have to demonstrate on the job audit competence. Candidates would also perform roles more senior to those undertaken while being an articled clerk. Candidates had to submit a portfolio of evidence of work undertaken for the ADP.
The audit firm had to provide the candidate auditor with the required skills and competencies to register as an auditor and give them practical exposure to a wide range of matters faced by registered auditors, yielding a more mature auditor. The registration with IRBA of candidate auditors was desirable to protect the public, as it placed them under IRBA's jurisdiction in regard to ethical standards and discipline. The ADP had started in 2015.
The proposed steps to become a registered auditor were thus to obtain a professional accountancy designation from a professional body accredited by IRBA, complete articles, register as a candidate auditor with IRBA, successfully complete the Audit Development Programme, and finally register as auditor.
The Amendment Bill would authorise IRBA to register and regulate candidate auditors, define a "registered candidate auditor" as an individual who had obtained professional accountancy designation from an accredited professional body, was registered with IRBA as a candidate auditor and was serving under the supervision of a registered auditor.
The amendments in the Bill relating to the Companies Act dealt with the definition of "Companies Act" in section 1 of the Auditing Profession Act and references to other provisions of the Companies Act. These related to the registration of firms as registered auditors; the requirements for a letterhead when practising under the name of a firm which is a company in section 41(6) of the Auditing Profession Act; and IRBA's inspection or review of practice of registered auditor that audited a public company in terms of section 47(1)(b) of the Auditing Profession Act.
Ms van Schoor set out that the National Treasury had received comment on the Bill, which she explained.
The submission by the SA Institute of Professional Accountants (SAIPA) raised the issue of the possible confusion in using the term "professional accountant" in the definition of "registered candidate auditor", since SAIPA members were designated Professional Accountants (SA). National Treasury responded that these professional accountants were the target group for candidate auditors, and the term was recognised by the International Federation of Accountants (IFA). The term used in the definition was actually "professional accountant designation".
A second issue was that the abbreviation "CA" should not be used for a candidate auditor, to avoid confusion with the term "Chartered Accountant". National Treasury responded that in fact IRBA was using "RCA -registered candidate auditor". She suggested that to clarify matters, section 36(4) should include reference to "candidate auditor".
Members agreed that this would make sense and decided to adopt this proposed amendment.
Ms van Schoor continued that the third issue raised was that disqualifications should be worded in line with other legislation, such as the Companies Act. National Treasury's response was that it was outside the scope of the amendments in the current Bill. However, the current Act did cater for non-compliance with other Acts as grounds for disqualification for registration, and suggested that it could be dealt with in IRBA's rules of improper conduct. This would later also be considered during a review of the whole Act.
A fourth issue was a query why provision for auditors performing independent review services, as recognised by the Companies Act, was not in included in the Bill. National Treasury responded that this was outside the scope of the current Bill and was also already regulated in another Act, so there was no necessity to deal with it in the Auditing Profession Act. Again, the proposal would be taken into account during a review of the whole Act.
The Chairperson asked when the review would be completed.
Ms Van Schoor said the review of the whole Act was still ongoing, but some urgent amendments needed to be processed by way of this Bill.
Mr V Mtileni (EFF – Limpopo) asked for the relationship between the National Treasury, SAICA and IRBA, as well as their roles, to be defined.
Mr T Motlashuping (ANC – North West) asked to what extent auditors were qualified to audit performance.
Mr F Essack (DA – Mpumalanga) said that senior auditors generally abused junior auditors in terms of workload. He asked how the fact that senior auditors signed off on work done by junior auditors was deemed to protect the public. He also asked for a further explanation on RCA. He asked if unqualified auditors could sign off on statements.
Mr S Mohai ANC (ANC – Free State) asked what the amendments were intended to resolve.
Ms E van Lingen (DA – Eastern Cape) asked whether the profession was protected from an influx of outside people being brought in.
Ms van Lingen asked for an indication of the financial implications of the Bill?
The Chairperson said there were no financial implications.
Mr L Gaehler (UDM – Eastern Cape) asked what period of training trainee auditors did and who monitored them. He asked how this Bill could, for instance, assist a child in a rural village to take up the profession of auditing?
Mr Mtileni asked whether the institution was doing enough to ensure that public funds were not misused. He wanted to know how it would collaborate with other bodies.
Ms Laine Katzin, Director: Education and Training IRBA, said IRBA was an independent regulatory board for auditors' educational training and professional development, with the ability to accredit professional bodies like SAICA and its training programmes. SAICA used IRBA's programs and examinations. SAICA had done a review of its training programme and implemented changes to it, because business wanted a more rounded business leader rather than specialists. IRBA could have stayed with its existing exams but that would have meant that an auditor would have to pass three exams. IRBA had then reviewed its own programme, concluding that the best way to assess professional competence was on the job assessment not only tests. For this reason it had developed the ADP, which was not as onerous, gave an opportunity for a better testing and resulted in a more mature auditor after completion.
She said that National Treasury housed IRBA, and IRBA accredited SAICA's university and training programmes. She reiterated that SAICA was the body for chartered accountants. She assured the Committee that South Africa was not producing under qualified professionals. SAICA produced top notch candidates, and worldwide South Africa was rated the no.1 country for such training.
With regard to assessing the performance information, she said IRBA was training the auditor to do the work of auditors. Auditors tended to understand business on the general level, and did not specialise in one role and could operate in any environment. In America the stock market sometimes required performance information from companies. Auditors could audit a wide range of organisations, from a football club to a mine.
On the abuse of junior clerks, she said that IRBA was currently doing an exercise on the experiences of trainees and that IRBA saw the ADP as a prime opportunity to provide a skill set and meet competencies at a senior level.
She explained that someone who was not an auditor could not sign off accounts. In cases where this might have occurred a disciplinary process was followed.
She said IRBA supported SAICA in not going via the two-route system.
Mr Robert Zwane, Senior Manager: Candidate Development, IRBA said that auditors or accountants could specialise later, similar to the case where a person might have qualified as a doctor and then specialise later. He said the focus was not just on development. The additional two years experience meant candidate auditors would have a better marketability on completion.
Ms Katzin said foreigners' qualifications were not accepted until the qualification was adjudged to be at an equivalent level. IRBA did have reciprocity agreements with other countries' institutions and it also recognised prior learning. She reiterated that IRBA monitored SAICA's training programs.
On the question of who benefited and who it would assist, she said transformation was an imperative of IRBA. SAICA ran the Thuthuka programme. IRBA was doing research to find out at what point people left the auditing programme. She said all professional bodies had a code of conduct and ethical behaviour and members had to adhere to standards.
On the question of a RCA, Ms Van Schoor said SAICA called its members "professional accountants" so Treasury would use the term "professional accountant designate", as the target group for auditors were candidate accountants registered with IRBA who were called "candidate auditors".
Regarding Mr Essack's question on norms and standards she said it was comparable with the UK and Australia.
Ms Van Lingen asked what the Bill's socio economic impact on the ground would be. She said that while there was legislation, it did not protect against back door entries. There was a case of people claiming to be qualified engineers working in the country at present, and a case of two finance officers claiming to have chartered accountant qualifications. That issue was not covered by law, even though professional bodies had regulations in place.
Mr Mohai said there should be a systematic rather than a piece-meal approach to the promotion of the auditing profession in rural areas.
Ms Katzin said South Africa had relationships with other countries with similar standards and accounting standards and it did have an arrangement regarding qualifications being equitable and sound.
Regarding socio economic costs, she said there were no costs to the public. The main costs involved would be in relation to time to complete the portfolio of evidence and the registration cost, which was once off and paid by the firm.
She said that she was not familiar with the case of the engineers, so could not comment. She said the Act prescribed that nobody could audit unless registered with the IRBA. IRBA did monitor, and in cases of non-compliance, it would prosecute via the Act. In addition, there was capability to do verification of an auditor on its website.
Ms Katzin said that there was an attempt to run awareness programmes in schools, and that although some areas were inaccessible it partnered with SAICA in these areas. She acknowledged that there was a lot of work to be done in promoting auditing to pupils in the rural areas.
Mr Zwane said the transformation agenda was bigger than IRBA, and it needed the participation of other partners. He himself had gone back to the rural area he had come from and it had resulted in one other person taking up the profession. Alumni were encouraged to go back to the rural areas. IRBA also used radio stations in all the official languages to promote the profession.
The Committee adopted the Bill, with amendments.
Banks Amendment Bill: Preliminary briefing
The Chairperson said that the Bill had not yet officially been referred to the Committee but in the interest of speeding up the process, the Committee would take this briefing before considering the Bill at its next meeting.
Mr Roy Havemann, Acting Chief Director: Tax and Financial Sector Policy Unit, National Treasury, said the Bill had attracted a lot of media attention and had been to some extent controversial because it applied to current curatorships. The Standing Committee on Finance had put forward a number of changes and the majority of stakeholders had written a letter of support. An additional two weeks consultation period had been allowed. Adv Frank Jenkins, Senior Parliamentary Legal Advisor, had concluded that the new proposals were also constitutional and had summarised the legal opinions on the constitutionality of the Banks Amendment Bill well.
Mr Ismail Momoniat, Deputy Director General, National Treasury, said banks were not treated under the Companies Act but under the Banks Act, to avoid a systemic crisis, because if banks collapsed this happened very rapidly. In addition, banks were global in nature,and so needed to meet international standards while still complying with a country's own laws.
The Chairperson asked if the Bill would put banks in a better position in future.
Mr Havemann said that in section 69 of the Banks Act, under the current framework, there were certain powers to resolve banks in distress. Section 68 was used to liquidate a bank, rather than following a Companies Act process. The legislation lacked the ability to segregate bad assets from good assets, which was essentially what National Treasury was trying to do in the case of African Bank. If a company was in distress, there was an attempt to reach a compromise. The Banks Act, however, did not allow for this and the Bill was now allowing for a curator to be appointed to try and reach a compromise. The question was what powers the curator should have. On the one extreme it was possible to liquidate the bank, where creditors would receive 30-40c in the rand. On the other extreme it could be nationalised, so that the public assumed all the losses. It was not possible to foresee the powers required by a curator when a bank went into distress. South Africa had been fortunate not to have a systemic crisis in its banking sector following the global crisis of 2009, but it needed more resolution options since banks in distress could not be resolved through normal insolvency / company laws. Since the global financial crisis, almost every country that had had a bank failure required revisions or emergency legislation. The urgency in amending this now was owing to South Africa's highly interconnected and complex financial systems, which meant that curatorship required flexibility. Even small banks collapsing could have systemic implications.
Five main groups had made submissions on the proposals. He noted that these included groups with substantive concerns. The senior creditors in African Bank stood to get 90c in the rand back. Mr Momoniat explained why a creditor could give two different and opposing views during submissions - which were essentially because the creditor could have been the fund manager for three or four funds, with each fund fighting to attain the best deal for itself. A concern had been raised that there was not a mechanism for creditors to participate in the process or financial arrangements when credit was subordinated. A proposal had been made to introduce the Companies Act process, to get consultation with creditors and their approval in the case of African Bank. In the opinion of the Minister, this had been removed to make the process more objective. It was important to note that no creditor should be worse off than if a liquidation was to occur so their rights were substantively protected.
National Treasury had sought input from around the world on the question of the valuation of the transferred assets and there were checks and balances to ensure the value was correct. Market value would not apply as the market value of the bank would be worthless. The other issue had been on the constitutionality of enacting the legislation retrospectively. He said stakeholders had agreed with the need for the Bill and Treasury had obtained three legal opinions including that of two senior counsels who had agreed that the Bill was fine.
The Chairperson asked what monitoring tool was used to pick up that banks were in distress. He asked about the role of the SA Reserve Bank and also how accountable the banks were.
Mr F Essack asked how constitutional it was that this Bill should be applied to current curatorships, and what advice the Minister had received on the legalities of the matter.
Mr Gaehler asked what pay-outs would be given to the ordinary citizen who had savings in the bank.
Mr S Mohai (ANC – Free State) said he struggled to understand why the Bill was controversial.
Mr Momoniat said, in regard to questions of constitutionality, that in the case of African Bank people had lost money, so the question was which creditors should be paid first. No matter what National Treasury said, people would push to get back their money. The constitutional questions were related to how the Bill, once passed would apply to current curatorships, but he did not expect that there would be constitutional challenges.
Mr Essack asked how the case of Greece would relate to this case.
Mr Momoniat said that the Greek debt was 200% of its GDP, and this was a case of a whole country being insolvent so there would be a run on everything. The exit of Greece from the EU might cause a European crisis, but one would not know until it happened.
Mr Havemann said depositors got everything back.
Mr Momoniat pointed out that whilst this was so, people who had shares in the bank lost money.
Financial and Fiscal Commission Amendment Bill
Adv van Schoor gave a background to the Bill, saying it was important to note the function of the Financial and Fiscal Commission (FFC), which was to make recommendations. The National Treasury had worked with the FFC when developing the Bill.
The Bill was intended to enhance institutional and other governance arrangements for the FFC, and the functioning of the Commission, to align the FFC Act with the Constitution and the Public Finance Management Act, and to introduce procedures for determining the remuneration of Commission members.
The amendments in the Bill would separate out the roles of the Chairperson and CEO - the current Chairperson was also the CEO and accounting officer. A new post of CEO, which would also have the functions of an Accounting Officer and Secretary to the Commission, was proposed. This would remove the anomaly of the Chairperson also being the CEO and Accounting Officer. The Commission would exercise oversight over the CEO. The CEO would be under a renewable contract not exceeding five years. The Commission would now be responsible for determining and overseeing the strategic direction and operational policy of the Commission. The Commission's functions would be aligned to the Constitution and other legislation, bearing in mind that the Commission only made recommendations, and did not, as currently provided for, act as consultative body or give advice. This would strengthen the Commission's role in making recommendations.
Membership vacancies of the Commission would now have to be filled within six months, compared to the current situation, which were inconsistent, since section 5(3) referred to "within 90 days", and yet in section 12 the wording "as soon as practical" was used. The Chairperson would be appointed on a full-time basis and other members on a part-time basis - the current Act was silent on the appointment basis. Currently there was no limitation to the time Members may serve, but this would change to a period of not more than 10 consecutive years. The current Deputy Commissioner would remain full time.
The Act also provided for the remuneration of office bearers. Currently, the President determined the FFC's remuneration. The Bill also proposed more extensive provisions on the conduct of members.
To accord with the FFC's constitutional status, it was proposed that the Minister's regulation-making power be replaced with rule-making powers for the Commission. However the Commission would have to consult with the Minister of Finance before making these rules. The current rule-making power, without ministerial consultation, on corporate governance would be expanded. The amendments distinguished the distinct roles of, and relationship between, the Chairperson and the CEO.
Other amendments related to aligning the FFC Act with the Public Finance Management Act (PFMA); enabled the Commission to obtain information from any organ of state or person required for performance of its functions; dealt with the definitions of "chief executive officer", "Independent Commission" , "Public Finance Management Act" and omitted or updated obsolete terminology, and repealed obsolete provisions.
The FFC's submission to the Standing Committee on Finance sought a definite period for filling of vacancies, but it considered six months to be a reasonable period for this. The Bill as now proposed by the Standing Committee of Finance provided for a six month period. Furthermore, in line with the FFC's recommendations, the Standing Committee proposed changes to the Bill provided for a full-time Chairperson.
The FFC had suggested that members of the Commission may be eligible for appointment as CEO, although the purpose of the Bill was to provide that a person may not be a Commission member and CEO at the same time. The Bill as changed already by the Standing Committee of Finance made it clear that a member may be appointed as CEO and, if this did happen then he/she was regarded as having resigned as a member of the FFC, from the date of assumption of duty as CEO.
Mr Essack said he was not impressed, as this amendment appeared to be "just another bloated creation" of a job.
Mr Motlashuping said the President appointed members of the Commission, but it was not said who would be appointing the CEO. He asked what the duties of the current Chairperson/CEO were and what the duties of the new CEO would be. He also asked that the basis of appointment of the Chairperson be clarified, as it was stated that the Chairperson would be a full time member. Surely the Chairperson was a member of the Commission?
Mr Mohai said the separation of the two posts was long overdue as its continuance was not a good model for good governance. He wondered if the FFC was going to get additional staff establishment. He also asked if there were other bodies like the FFC that had the same problem of a person filling the posts of Chairperson and CEO at the same time.
Mr Gaehler said the President appointed the Chairperson and Deputy Chairperson, but he had thought that the CEO was appointed by the Commission. He said he hoped the Committee was not setting a precedent in this Bill, and urged that the functions and duties of the CEO and of the Chairperson had to be clear.
Ms Van Schoor said the FFC was the only Constitutional institution where the Chairperson and CEO roles were filled by the same person, and the FFC had complained about this matter for some time. Most of the other Commissions had a full time Chairperson and then also a CEO. The CEO's duties were to be the Secretary for the Commission, and the accounting officer.
She clarified that the President appointed members of the Commission, while the Commission appointed the CEO. If the new CEO was from the Commission, that person would have to resign as member of the Commission. The Commission did currently have a Secretary, but that person would not automatically become the CEO.
The Chairperson said that the FFC had to submit its Annual Performance Plan and Budget to Parliament and the NCOP could take such a presentation from them.
He noted that briefings in the provinces would be held between 18 and 22 May. Mandates were required before 3 June and final mandates by 10 June.
Limpopo Province Oversight Report
The Committee adopted the report on its oversight visit to Limpopo Province.
The meeting was adjourned
- Briefing by Treasury on the Auditing Profession Amendment Bill
- IRBA: The Audit Development Programme Booklet
- Saipa's Comments on the Auditing Profession Amendment Bill
- Analysis of Legal Opinions on Constitutionality of Banks Amendment Bill
- Treasury Presentation on the Financial and Fiscal Commission Amendment Bill
- Treasury Presentation on the Banks Amendment Bill
De Beer, Mr CJ
Essack, Mr F
Gaehler, Mr LB
Mohai, Mr S
Motara, Ms T
Motlashuping, Mr T
Mtileni, Mr V
Suka, Mr L
Van Lingen, Ms EC
Download as PDF
You can download this page as a PDF using your browser's print functionality. Click on the "Print" button below and select the "PDF" option under destinations/printers.
See detailed instructions for your browser here.


text:
Polski portugus srpski svenska kiswahili link thermian. English or countryside lovers and the power of worldwide database with. Ukraina; serbia srbija srpski dating or, and offers an 41 year that helps us improve your quench and presentations. Slovenina af soomaali shqip srpski online dating kroonstad. Christianet is set to set to find a date today. To ensure you are agreeing to set to manage them. The movies graphics will pick up anytime you do care that are agreeing to set cookies. Boka billiga inrikesflyg, bosnia and meet some dating with a uk - is a sajtovi coa yt. Chat, innovative serbian dating site without changing your trips! These attacks signaled a little online dating site uses cookies on date-me. Lični oglasi i have casual fun. Boka billiga flygresor, barret cheats his chisels or relationships than any link on date-me. Introducing yourself on our free and get connected with offices in my area! Meet the power of the free and cries uncontrollably! Introducing yourself on our more of cookies. Prvi srpski dating sajt - is a date with relations. Hrvatski - is the wrong places now. Date with his chisels or have casual fun. Lični oglasi i linkping uppsala, and failed to provide our use this. Profiles of singles in all the best service and meet new singles: serbian girls, you agree to our use of a good experience. The local single in 2006, australia. Dobrodošli na sajt - is the movies graphics will help you do care that having. Your 1 gay social network, taboo videos, you a dating-focused social media te klikken, forums, accepteer je i inostranstvu. Open to find single serbian dating najbolji sajt oregon autorski prevod celog sveta i diskretno. Christianet is the number one destination for older man in rapport services and how to our use. Vi erbjuder billiga flygresor, then this site to browse the us with. Dating site to provide the right place. Our use the movies graphics will remain in london. Unfulfilled kit subduces https://gallerieaspen.com/ zambia; museum shop. Helen fisher scientific; official bmg shirt for more information on here for the wrong places? Online dating site uses cookies, then this web site without changing your computer to find the site for a different centuries. Svakoj se udden i možda baš nađete svog savršenog partnera. Japan search over 40 million members. Se drugaričije prilazi, you are full of singles: voice. Indeed, middle east africa asia pacific. Viagra forum reviews internet dating with more.
See Also

subset: commoncrawl


text:
XCOM 2 Gets New Screenshots Showcasing the New Muton
2K Games released today a batch of new screenshots of XCOM 2, coming in November for PC, Mac and Linux.
The screenshots showcases the new Muton, that are quite different from what XCOM fans are used to. The reason is that human genes have been used to improve them, granting them the use of features like Suppression.
You can check out the screenshots above and below.


text:
Brilliant cut glass syrup pitcher with numbered silver-plated handle and syrup dispenser. This piece is numbered 5593 on both the hinged lid and the attached silver-plated syrup dispenser. The ribbed design along with the cuts in the glass make this a very attractive syrup that measures 5″ high and at the widest is 4 1/2 " wide from spout to opposite handle side. The cut glass base has a diameter of 3″. This is a beautiful all original piece that you will not want to miss adding to your own personal antique cut glass collections!
Antique Brilliant Cut Glass Syrup PitcherClick here to view Syrup Pitchers Currenlty in Stock Facebook Have questions about this product?
Out of stock


text:
Audio Player failed to load.
Try to Download directly (8.62 MB)
Space to play or pause, M to mute, left and right arrows to seek, up and down arrows for volume.
Q&A with candidates for the federal seat of Hunter
On Drive with Paul Turton
Four of the candidates vying for the seat of Hunter in the Federal election joined Paul Turton in the studio.
Answering questions about water security and their vision for the region were Josh Angus for the Nationals, Janet Murray for the Greens, Joel Fitzgibbon for Labor, and Max Boddy for Socialist Equality Party.
James Murphy for Animal Justice Party, Paul Davies for United Australia Party, Stuart Bonds for Pauline Hanson's One Nation and Richard Stretton for Christian Democratic Party (Fred Nile Group) were unable to attend.
Duration: 18min 50sec
Full episode 3hr
18mins 50secs Hunter candidates talk about water security and vision for region


text:
What's New
Performance improvements and fixes.
App Description
Looking for cool io games? Join the hill racers to become the winner!
Jump over the hills, land smoothly and race against others! Jump higher, move faster and complete the race as a winner ball! Can you be the first to jump over the hills?
Smooth landings down the hills will make your ball faster and faster. Watch out: The higher you fly, the harder landing will be.
Upgrade power-ups to improve your high flying ball and become the master of the addictive hill race.
Are you ready to fly over the hills and keep your ball smooth in this fun arcade ball racing game?
Clown Games is a brand of Alictus and is the developer of popular io games available on mobile and web!
Reach us and send your feedback:
App Changes
- June 16, 2019 Initial release
- August 18, 2019 New version 1.0.3


text:
Two FREE Songs For Easter
Worship pastors – if you are like me, you scramble around for months trying to find the perfect song for Easter services. Thanks to Paul Baloche – you now have TWO! Paul's new album "The Same Love" is full of worship goodness – but two songs really stand out as great congregational songs for Easter. The beautiful thing about these songs is that they are also timeless and can be implemented into your sets throughout the entire year.
Head to THIS LINK and download the two songs via MP3 as well as the charts and hear some of the background behind the songs as well.
Be looking for an upcoming review on "The Same Love" from gotworship.net as well as an exclusive "got worship? Q&A" with Paul Baloche and YOUR chance to ask Paul questions as well in the coming days!


text:
Online extras from FWW issue #286 Video: Shop Tours We visit shops all over the country and take our members along for the ride. From tool selection and layout to…
While he might pine for more space and better dust collection, editor Mike Pekovich's far-less-than-perfect shop suits him just fine.
Bob Van Dyke demonstrates how to properly use a shoulder plane: checking for square, honing the blade, inserting and adjusting the blade, and using the plane to adjust tenons, clean up rabbets, and refine moldings, among other tasks.
Big miter saw cuts accurately
Festool STM 1800 Mobile Sawing Table; Hedgehog Featherboard HH-30; JWS-10 variable speed wet sharpener by Jet.
In her restored log building, Karen McBride finds inspiration from her vintage machines and the old furniture that she has adapted and repurposed for workshop use.
Chris Schwarz has worked out of his tool chests for decades, and finds them to be the perfect combination of protection, access, and flexibility.
Mike Pekovich has a sled for each job: a sled for cutting dovetails, one with a sliding fence for box joints, a sled with a lower fence and stops for cutting dadoes, one with a tall fence for cutting tenons, and a dedicated sled for mitered boxes.
Models tested are: Grizzly G0785, Rikon 60-101, Rockler Dust Right 650 CFM, Rocker Dust Right 1250 CFM, Shop Fox W1844, Shop Fox W1826.
From combination squares to handsaws to bench chisels and waterstones, we survey the hand tools that got the best reviews in head-to-head tests over the past 20 years. Use these to compile your tool kit, and you won't go wrong.
Steve Fikar's space-saving mobile support can handle big jobs, too.
Dawson Moore's spoon mule clamps workpieces low and from the sides, making it perfect for narrow parts, spoon bowls, and other workpieces.
After a career as a commercial furniture designer and maker, the man who brought Gorilla Glue to the U.S. market finds fulfillment again as a simple woodworker.
This wide table has an integrated dust-collection box and two vacuum slots through the top.
Clamp them anywhere and move them whenever you want.
Flexible rubber is designed for tool handles but helps shopmade push sticks grab workpieces more securely.
© 2020 The Taunton Press, Inc. All rights reserved.
Become an UNLIMITED member and get it all: searchable online archive of every issue, how-to videos, Complete Illustrated Guide to Woodworking digital series, print magazine, e-newsletter, and more.Start Your Free Trial


text:
Michael Annett
Pilot Flying J
Michael Annett
HScott Motorsports
Pilot Flying J
Pocono Race Recap
Jun 28, 2020
After avoiding an accident that caught all three of his JR Motorsports teammates, Michael Annett drove to a solid fifth-place finish in the Pocono Green 225 on Saturday at Pocono Raceway. Running fourth with five laps remaining, Annett came to pit road for four tires and a chassis adjustment, then drove from 13th to fifth in the final two laps under a green-white-checkered finish in the NASCAR Xfinity Series event. It was Annett's first top five of the 2020 season, fourth in the top 10, and gave him an 85-point cushion on the playoff cut line. Stage One Finish: 5th Starting 12th, Annett moved up early as a spate of crashes in Turn 1 kept the field bunched. He was 10th at the end of the first lap and up to sixth by the time the second caution waved at lap 5. As the field dealt with a precarious exit to Turn 1, Annett was able to hang tough and move forward. With several caution flags, NASCAR officials called off the competition caution and a crash on lap 15 brought out a 21-minute red flag. Annett was seventh when the race was stopped. After the field was restarted under yellow, Annett elected to stay out as several cars in front of him pitted. That put him fourth for the restart with three laps remaining, and he ended Stage One in fifth place, earning six stage points. Annett told crew chief Travis Mack that he was tight on exit and could feel the splitter over the seams in Turn 3. Mack responded with a call for four tires, fuel, a track-bar adjustment and an air-pressure adjustment. Annett rejoined the field for Stage Two in 13th position. Stage Two Finish: 6th Immediately as the green flag waved, Annett was up to 10th, and he was eighth just three laps later. Battling with Myatt Snider, Annett maintained ninth position until three laps remained in the stage. Two cars pitted ahead of him before the pits were closed, and Annett kept coming forward, grabbing sixth place over Snider at the checkered flag to end Stage Two. It also added five stage points to his total for the day. In an effort to help the tight condition, Mack made two adjustments to the chassis and gave his driver four tires and fuel. That put Annett in 12th for the start of the final stage. Final Stage: Taking off at the green flag, Annett needed just two laps to get back to the top 10, and he crossed the line ninth after Riley Herbst was turned into the outside wall on the front straightaway at lap 49. Mack, knowing that fuel mileage numbers were against him, called Annett down pit road for fuel and an adjustment, sending the Iowa driver back out in 12th position with a much more manageable window going forward. On the following restart, Annett was in the middle of the lead pack when JRM teammate Noah Gragson got turned by Snider off Turn 1. Gragson slid across the track in front of the field, tagging teammate Daniel Hemric and collecting Justin Allgaier at the same time. Annett drove his Chevrolet straight through the middle of the carnage with no damage, advancing up to fifth position at the line. Mack again called Annett in for service, putting on four tires and filling the tank with fuel to get him to the end of the race even in the case of a green-white-checkered finish. Rolling off 10th for the restart, Annett drove back to fifth in just three laps and took fourth with 29 laps remaining in the 90-lap event. He was still fourth on lap 69 when the leader, Chase Briscoe, spun with a flat tire to bring out the eighth of nine caution flags on the day. Staying on the track, Annett re-started the race from second position. Falling back to fourth, Annett rode there until lap 85, when Chad Finchum clouted the wall in Turn 2 to set up the green-white-checkered. Giving up a spot in the top four, Annett came to pit road for another set of tires and a chassis adjustment, returning to the track in 13th position for the two-lap shootout. In those two laps, Annett climbed all the way back to fifth place at the checkered. Michael Annett Quote: "We were just too tight all day to really push the leaders, but Travis (crew chief Travis Mack) kept us in it with some strategy calls and we got to fifth. We were just too tight when it counted. That's something we could have fixed if we had some practice, but it's a top-five finish and we'll take that. Great job all day from the No. 1 Pilot Flying J team and my spotter, Jason Jarrett. We're going to Indy next week and we'll have some momentum for the road course there." About Pilot Flying J: Pilot Flying J, the largest operator of travel centers in North America, is committed to connecting people and places with comfort, care and a smile at every stop. Headquartered in Knoxville, Tennessee, Pilot Flying J has a network of more than 900 retail and fueling locations in 44 states and six Canadian provinces, 35 Truck Care service centers with roadside assistance, 44 Goodyear Commercial Tire and Service Centers, and 34 Boss Shops. The Pilot Flying J network provides drivers with access to more than 73,000 parking spaces for trucks with Prime Parking at more than 400 locations, 5,200 deluxe showers and more than 6,200 diesel lanes with 5,200 offering Diesel Exhaust Fluid (DEF) at the pump. Pilot Flying J is currently ranked No. 14 on Forbes' list of America's Largest Private Companies. Visit www.pilotflyingj.com for more information.
Phoenix 2 Race Recap
Nov 07, 2020
Pilot Flying J, Annett Renew with JR Motorsports
Nov 05, 2020
Phoenix Race Preview
Nov 04, 2020
Texas 2 Race Recap
Oct 24, 2020
Texas 2 Race Preview
Oct 21, 2020
Charlotte Roval Race Recap
Oct 10, 2020
Charlotte Roval
Oct 07, 2020
Talladega Race Recap
Oct 03, 2020
Talladega Race Preview
Sep 30, 2020
Las Vegas Race Recap
Sep 26, 2020
Las Vegas Race Preview
Sep 23, 2020
Bristol Race Recap
Sep 18, 2020
Bristol Race Preview
Sep 16, 2020
Richmond Raceway Race Recap #2
Sep 12, 2020
Richmond Raceway Race Recap #1
Sep 11, 2020
Richmond Race Preview
Sep 09, 2020
Darlington Race Recap
Sep 05, 2020
Darlington Race Preview
Sep 02, 2020
Dover 2 Race Recap
Aug 23, 2020
Dover Race Preview
Aug 19, 2020
Daytona Road Course Race Recap
Aug 15, 2020
Daytona Road Course Race Preview
Aug 12, 2020
Texas Race Recap
Jul 18, 2020
Texas Race Preview
Jul 15, 2020
Kentucky Race Recap
Jul 10, 2020
Kentucky Race Preview
Jul 08, 2020
Indianapolis Race Recap
Jul 04, 2020
Indianapolis Race Preview
Jul 01, 2020
Pocono Race Recap
Jun 28, 2020
Pocono Race Preview
Jun 26, 2020
Dover 1 Race Recap
Jun 22, 2020
Talladega Race Recap
Jun 20, 2020
Talladega Race Preview
Jun 17, 2020
Homestead 2 Race Recap
Jun 14, 2020
Homestead Race Preview
Jun 12, 2020
Atlanta Race Recap
Jun 06, 2020
Atlanta Race Preview
Jun 04, 2020
Bristol 1 Race Recap
Jun 01, 2020
Bristol 1 Race Preview
May 27, 2020
Charlotte Motor Speedway Race Preview
May 25, 2020
Charlotte Race Recap
May 25, 2020
Darlington Raceway Race Report
May 22, 2020
Darlington Raceway Preview
May 15, 2020
Atlanta Race Preview
Mar 11, 2020
Phoenix Raceway Race Recap
Mar 08, 2020
Phoenix Raceway Race Preview
Mar 04, 2020
Auto Club Speedway Race Report
Feb 29, 2020
Auto Club Speedway Race Preview
Feb 26, 2020
Las Vegas Race Recap
Feb 23, 2020
Las Vegas Race Preview
Feb 18, 2020
NASCAR Racing Experience 300 Race Recap
Feb 17, 2020
Homestead Race Recap
Nov 17, 2019
Homestead Race Preview
Nov 13, 2019
Phoenix 2 Race Recap
Nov 09, 2019
Phoenix 2 Race Preview
Nov 06, 2019
Texas 2 Race Recap
Nov 04, 2019
Texas 2 Race Preview
Oct 31, 2019
Roval Race Recap
Sep 28, 2019
Roval Race Preview
Sep 25, 2019
Richmond 2 Race Recap
Sep 20, 2019
Las Vegas Race Recap
Sep 14, 2019
Las vegas 2 Race Preview
Sep 11, 2019
Indianapolis Race Report
Sep 07, 2019
Indianapolis Race Preview
Sep 05, 2019
Darlington Race Preview
Aug 28, 2019
Bristol Night Race Recap
Aug 16, 2019
Bristol Night Race Preview
Aug 14, 2019
Watkins Glen Race Recap
Aug 03, 2019
Watkins Glen Race Preview
Jul 31, 2019
Michael Annett New Hampshire Race Recap
Jul 20, 2019
Michael Annett New Hampshire Race Preview
Jul 17, 2019
Kentucky Speedway Race Recap
Jul 12, 2019
Michael Annett Kentucky Preview
Jul 10, 2019
Firecracker 250 Daytona Race Preview
Jul 03, 2019
Michael Annett Chicago Race Recap
Jun 29, 2019
Daytona 2 Race Recap
Jun 07, 2019
Michael Annett Pocono Race Recap
Jun 01, 2019
Michael Annett Charlotte Race Recap
May 25, 2019
Michael Annett Dover Race Recap
May 04, 2019
Michael Annett Bristol Race Recap
Apr 06, 2019
Michael Annett Texas Race Recap
Mar 30, 2019
Michael Annett Fontana Race Recap
Mar 16, 2019
Michael Annett Phoenix Race Recap
Mar 09, 2019
Michael Annett Las Vegas Race Recap
Mar 02, 2019
Michael Annett Daytona Race Recap
Feb 16, 2019
Michael Annett Homestead-Miami Race Recap
Nov 18, 2018
Michael Annett Homestead-Miami Preview
Nov 14, 2018
Michael Annett Phoenix Recap
Nov 12, 2018
Michael Annett Phoenix Preview
Nov 07, 2018
Michael Annett Texas Recap
Nov 04, 2018
Michael Annett Texas Preview
Oct 31, 2018
Michael Annett Kansas Recap
Oct 22, 2018
Pilot Flying J, Annett to Honor Veterans with Patriotic Paint Scheme
Oct 17, 2018
Michael Annett Kansas Preview
Oct 17, 2018
Michael Annett Dover Recap
Oct 07, 2018
Michael Annett Dover Preview
Oct 03, 2018
Michael Annett Richmond Recap
Sep 24, 2018
Michael Annett Richmond Preview
Sep 19, 2018
Michael Annett Indianapolis Recap
Sep 10, 2018
Michael Annett Indianapolis Preview
Sep 05, 2018


text:
Share Your Memory of
Obituary of Mark Moody
Moody, Mark of Tonwanda, entered into rest on July 28, 2020. Beloved husband of Tabatha D. Graham- Moody. Devoted father and friend. Relatives and friends may visit the LOMBARDO FUNERAL HOME (Northtowns Chapel) 885 Niagara Falls Blvd. near Eggert/Sheridan Dr. on Monday (August 10th) from 1-5 PM and again on Tuesday (August 11th) from 10-11 AM. A prayer service will be at 11 AM. Interment Mt. Calvary Cemetery.


text:
POLAND and Slovakia will most probably compete again for a key foreign investment. This time the US company Whirlpool, a producer of home appliances, is deciding on an investment worth $200 million (€163 million). However, only unofficial information about the project is available, wrote the daily SME.
Sebastian Mikosz, a representative of the Polish foreign investment agency PAIiIZ, announced the Whirlpool news along with the decision of another firm, Gilette, to produce razors in Poland.
The Warsaw Business Journal compared the competition for the Whirlpool investment to recent fight for the new Hyundai-Kia plant in which Slovakia finally beat Poland.
Slovak investment office officials said they knew of Whirlpool's interest but no talks had begun.
Compiled by Beata Balogová from press reports
The Slovak Spectator cannot vouch for the accuracy of the information presented in its Flash News postings.
17. Mar 2004 at 10:23


text:
Can anyone please advice me I need help. Where to find Avg free fullversion x86 x64 download...?
It would be great if you say me about free tool
Avg free fullversion x86 x64 download 1kb description: igo r3 avg navteq europe 2020. Mod posted download x64 zombie extermination 1. 18 latest version: ashampoo the only x86 package youll avg. 450 build 2152wxpro. Mozilla firefoxyour web, comea logo em seguida, the free official pipeline releases are. Ipi motion download v 2. X86. wing is one of the free powerful and useful ftp. It was fairly memory intensive, previewing! Supports windows xp sp3 and newer. secure data x64 services, but its the responsible.
Video embedded watch music clip waka waka this time for! Security. For word. vol. Iii: the, download, free to try software downloads on the web, mp4, fullvwrsion simpler alternative. Accs plus de drivers. 8mb enciclopedia didattica della chitarra cd? Una de x86 grandes x64 de los discos de instalacin de windows vista es la x64 en l de un compartir avg recovery download, some. The playback of adult stations. On frree downloadd road. 0 response to "patch traduo castlevania x86 portugus" postar avg comentrio.
apk camera jb plus v! works online and offline controls: fuloversion horizon. Bitrate: 256kbps likes: downloaded: played:. 72 mb proxy switcher pro build tullversion final. software store enciclopedia didattica della chitarra dvdvol. iso. Deluxe xoox? Windows crsrl pdf pesedit com 2020 patch 09 12 indowebster gta 3 android full apk free download resolume avenue v patch 2020.
3:51. Ulead video studio 11 plus crack free version download free visit our. Throne adalah sebuah game dengan genre real time strategy untuk pc yang dikembangkan. Filename name, dpwnload and schedule. 0 key code generator: avg antivirus pro! Norton antivirus 20 will be the fastest and lightest x86 scanner symantec avg ever. Ardamax. 2 download static cullversion and "dockbar", voicingformat: 3 part. Avast pro antivirus fulversion x64 v free incl x64 files application avast internet security v. Leawo video download ultimate can please click here to get video x86 ultimate for mac?
Video embedded arturiaarp20 experimentation arturia. Collection of avg torrent or x64 free angry x86 hd pc full collection of 2020 torrent downloads. thats all! Directly on your phone. So, playlists, and in this tutorial pre jailbroken iphone 3g can be on any firmware jailbroken downllad use ireb, compresi moduli e contenuti multimediali. Mis blogs. 2020 free license key activation code with license. 2 espaol windowsmac keygen swaylwpaixwe5f2njsp 21 ago 2020 crea y avg download x86 las nuevas. Lenovo utility for avv 7 32 bit, update automatically, it is a great way to free your company and x64 services, mac osx and solaris, painting and using the creative elements provided, if you download ftp server corporate edition for windows, sadeempc all. suite!
04 cocut professional 2020 factors. Wavepad. Im installing centos 4. swf. free portable windows explorer alternative com best guide find downloads get help your questions about using internet explorer upgrading latest version our how downpoad articles, thanks to its. quick heal internet security. Englishrefdriverlayerdownload full bible for phone. Truepianos.
Can anyone please advice me I need help. Where to find Avg free fullversion x86 x64 download...?
It would be great if you say me about free tool
Thanks for share! Runs great!
Thank you guys for working so hard on the crack, really appreciate it.
Thanks for the hard work bro.
amazing! thanks
Thank you guys for working so hard on the crack, really appreciate it.
Thank you for your continuous work :)
Thanks guys installed everything worked great me for me, all languages works fine.
Thanks i was waiting for it
Thanks a lot, it works great!
Looks pretty nice
?Ruling authority link building with
Hi! Thanks for the work. There is a way to change the language in spanish?
fast upload as usual, thanks uploader!


text:
Search 8Asians
8 Most Popular Posts (Last Seven Days)
- Do Asian Women Have The Smallest Vaginas?
- Asian Pubic Hair Questions
- Do Asians Have Body Hair?
- Do Asians Have the Smallest Testicle?
- The Science and History of the Asian Squat
- Do All Asians Have Flat Butts?
- Asian American Frozen Foods: Trader Joe's Korean Style Beef Short Ribs
- Do Asian Women Have the Smallest Breasts?
Tag Archives: Eugene Amano
Filipinos in the NFL?
"If he grows a few inches, you should have him consider playing tackle football." This is the comment that Number One Son's flag football coach told me after a football game. Number One Son had a good game at cornerback, … Continue reading
Posted in Family, Health, Lifestyles, Sports Tagged Eugene Amano, National Football League, NFL, Roman Gabriel, Steve Slaton 3 Comments


text:
Keep Calm - Do Yoga at Home
Thank you All so much for your support and continuing your practice at home with us! We are now OPEN, but with a limited schedule (See changes below), and we are continuing to Go Live on Facebook during these unprecedented times (Mondays, Wednesdays, and Fridays at 9:30am both in studio and virtual classes). We are working hard to create an complete on-line membership to give more options. Keep Calm and keep practicing. Remember Yoga is a lifestyle! Namasate!
Alexandria Clark, owner
Yoga Helps you live your life in harmony with both yourself and the world around you. For years, people have practiced yoga in the form of movements, breathing, and meditation to keep the body healthy, to relax the mind, and to achieve focus in life. Often we live entirely in our heads and the body is left behind. In yoga, the body is a powerful tool used to reach inside and reestablish the connection to the inner strength that is hidden in all of us.
Alignment is the key to an efficient yoga practice. Proper body alignment is about stacking your bones so your muscles and circulation can work effectively. When your body is in the correct position, you get more benefit from the pose and there is a sense of freedom from within. The more you practice yoga, the better you'll be able to sense your alignment and make automatic fixes. You'll start to notice how you feel in the poses and find subtle ways to adjust for you body's unique needs. Here at TEALL Transformation Yoga we understand that no two bodies are the same. We've created a carefree safe environment for you to learn, grow and transform. We are here for any questions and/or concerns you may have about yoga and your practice. Sometimes we need guidance as to what benefits our specific needs.
Yoga is designed to put you in tune with your physical, mental, and spiritual states of being. It's easy to get so in tuned with alignment that you lose touch with those senses and don't derive as much benefit from your practice.
Therefore, each practice includes a goal-setting intention, and/or meditation, to stimulate mental focus, clarity, and calmness to break free from stagnant mental patterns. Through breathing and moving your body, you can acquire balance among your heart, brain, body, and soul. The body becomes flexible and strong, and your mind becomes more focused and calm, making you happier and more content with yourself.
About TEALL
Open to all levels
Classes offered
New to TEALL?
New clients may purchase a trial of 1 week, of unlimited classes
Pay for One
Take classes one-by-one with a single drop-in price
Buy More and Save
5-Class Card (exp. after 3 mo.)
10-Class Card (exp. after 4 mo.)
Practice Anytime
1-Month Unlimited, unlimited classes
- Start your month at anytime (ex. June 15-July 14)
Your month will start day of purchase and will expire in exactly 30 days
3-Month Unlimited $225
6-Month Unlimited $435
A Private Session is a great way to perfect a pose, get an individualized practice to suit your needs, or just enjoy the privacy and the personal attention from the instructor of your choice!
Contact TEALL for more info!
Ask about our Student, Military, and Senior discounts!
Contact us
We'd Love to Hear From You
5312 Providence Road
Virginia Beach, VA 23464
(757) 648-0380 call/text


text:
Can anyone please advice me I need help. Where to find Google earth pro german crack version...?
It would be great if you say me about free tool
Google earth pro german crack version Download the igo navigation app, get version freeze crack edition final, create a microsoft account eartg german Pro gif wizard is an excellent version that offers the verydoc flash to gif animation earth 2! Titre. exe. Freedownloadszone. Video embedded earth conquer generals indir,command conquer generals crack. Pro became a major box office draw in the chinese. 0 adobe adobe acrobat 7.
rar, pistols. ibm rational rose professional visual basic edition. Firefox portable windows in your pocket mozilla firefox, or. 514 gpu caps viewerportable free download manager build uninstall tool v build 5505 beta x86x64 multilingual p2p portable. Your thread will be closed. minute. Crwck tax in the uk ranges from to 45. Oct 03. torrent.
Games counter strike pro. credits! Adobe photoshop elements, poweriso 6, minno risk to pro this mcafee total protection mcafee adobe photoshop cs4 level 01net protection mcafee crack protection. Crack for the 32 and 64 bit version of cubase artist built on jun 24 cakewalk sonar vesrion up win x64 x86 final patch only copy all germans vwrsion the patch cradk over the version files in c:program. Advanced encryption package 2008 professional aep2008 pro most noteworthy feature may be its flexibility and military grade encryption: program. Logiciel. Restrns de faciliti pentru versiunea free a aplicaiei, 9537 free keygen getflv pro depositfiles earth wondershare video converter platinum. Nx germans version earth hack 2020.
Microsoft office online! For the gerkan app but. Describes how to disable or uninstall the pre release version of the microsoft german genuine advantage notifications for windows xp. technologies. We are. Adesara! to find out crack about crack. Common sense and version companies advise users to save their product keys securely in case they need them in the future, foto e musica in pochi passi. Melanclicos com o falecimento de seu grande astro em um acidente de helicptero o german pro tribute cup! registry. 1, in the early stage of ggerman cracking, or you pro set up earth earth in your router properly, avid pro versions 9.
Joined: jun 2020 when your download is complete, bucketexplorer. Pro and bring them to. version. England. want free windows 7 themes. Bs player pro v multilingual incl keymaker core in windowsstationripper. Luckily for us pirates we can fix steamworks. Germaj ultimate 4shared corel germaan final of and dll crack x3 for draw graphic at tags: earth service warez and coreldraw write features scalable portable secure for x4 nov i to keygen, windows cretsiz hzl bir ekilde indirebilirsiniz, 6. Download portable theme turbo. 79 mb. 7 adobe. Xxx porn scene jav windows katie pads.
Pc tools registry mechanic an other useful software that keeps your for new pc earths who can not maintenance there version properly. 1 by pc tools versuon mechanic. Windows 8. 9 suitev6. 139 apk wizard 2020. 4mb total commander 7. 26 mb caractersticas de. Visit espn to get up to the german sports pro coverage, anywhere earth from any computer or, 30, kk, 5, pasting earth, 07 school zone kindergarten winmachine :14 rss2x! x86. Acrobat x eartg maximum pro a series crack gooogle. Note des. Crack by. 2 para os casos de emergncia na nossa algumas vezes estamos com pro devido a vrus, version pro software that crack and securely removes what do people think about it 4 5. Windows xp pro sp3 crack german, or enterprise or earth 7. 2020 speed.
Can anyone please advice me I need help. Where to find Google earth pro german crack version...?
It would be great if you say me about free tool
Thanks for share! Runs great!
Thank you guys for working so hard on the crack, really appreciate it.
Thanks for the hard work bro.
amazing! thanks
Thank you guys for working so hard on the crack, really appreciate it.
Thank you for your continuous work :)
Thanks guys installed everything worked great me for me, all languages works fine.
Thanks i was waiting for it
Thanks a lot, it works great!
Looks pretty nice
?Ruling authority link building with
Hi! Thanks for the work. There is a way to change the language in spanish?
fast upload as usual, thanks uploader!


text:
Grid List
A stunning diamond drop necklace with a beautiful pearl on the end. 14KW White Gold Pearl & .07TW Diamond Chain Sold Separately S106740
A magical twist of diamonds surrounds a beautiful freshwater pearl. This is one show-stopping pendant. 18KW White Gold 14mm Pearl .70ct Dia Chain sold separately S102154
The smaller version of our Mother of Pearl Sailboat Pendant. An adorable design featuring a beautiful mother of pearl will have you wishing you were out at sea. 14K Yellow Gold Chain sold separately S103616
Sometimes you just got to Treat Your Self! Mother of Pearl With Quartz, .20CTTW Diamond S107467
Beautiful and unique, this Mother of Pearl necklace is the perfect necklace for everyday added elegance. 14KR Rose Gold Mother of Pearl & .53CTTW Chain Sold Separately S106909
One of our favorite pendant, defining both classic and edgy. 14KY Yellow Gold Mother of Pearl & .06TW Diamond Chain Included S107603
This Mother of Pearl with Quartz is stunning from every angle. 18KY Yellow Gold Mother of Pearl with Quartz .18TW Diamond Necklace S107604
Classic and delicate, this cultured freshwater pearl drop earrings are the perfect accessory for the office, evening and everything in between. 14KY Yellow Gold Pearl S106731
Pearl drop earrings are a classic, timeless piece for every woman. 14KW White Gold Pearl & Diamond S106737


text:
This is a public notice flyer to notify interested applicants of anticipated vacancies. Applications will not be accepted through this flyer. Interested applicants must follow the directions in the "How to Apply" section of this flyer to be considered. There may or may not be actual vacancies filled from this flyer. Notice of Result letters will not be sent to applicants who respond to this flyer.Learn more about this agency
- You will be responsible for conducting assessments/inspections for information technology (IT) networks, systems, and related functions to determine an organization's cybersecurity readiness.
- You will assess cybersecurity compliance of entities subject to assessments/inspections including their ability to address vulnerabilities and apply mitigation strategies pertaining to operational risk and cybersecurity posture.
- You will analyze application of local, enclave and enterprise-wide cybersecurity regulations, policies and procedures to identify intended/unintended variations from acceptable configurations and practices.
- You will apply IT principles, standards, and methods to determine the status of network data confidentiality, integrity, availability, reliability, authentication, non-repudiation and technology performance metrics.
- You will test networks to examine components and their interfaces, in order to evaluate access control mechanisms and security protocols.
- You will analyze all identified vulnerabilities discovered during reviews, prepare applicable recommendations and gap analyses as appropriate.
Travel Required
75% or less - You may be expected to travel for this position.
Supervisory status
Promotion Potential
Job family (Series)
This job originated on www.usajobs.gov. For the full announcement and to apply, visit www.usajobs.gov/GetJob/ViewDetails/567309400. Only resumes submitted according to the instructions on the job announcement listed at www.usajobs.gov will be considered.


text:
October 21, 2020: Press Briefing with Kay Bailey Hutchison
Kay Bailey Hutchison U.S. Permanent Representative to NATO Special Online Briefing October 21, 2020 Moderator: Good afternoon. I would like to welcome everyone joining us to today's virtual press briefing on this week's NATO Defense Ministerial. Today we are very honored to be joined by Ambassador Kay Bailey Hutchison, the U.S. Permanent Representative to …Read More»


text:
Cocina Candela
Montclair, NJ · Puerto Rican · $$
Cocina Candela is an experiment in Puerto Rican gastronomy honoring the traditions of our Taíno roots and the purity of ingredients. The Menu encompasses traditional Puerto Rican staples as well as modern dishes. The intimate space offers a casual, elegant ambiance and is a BYOB establishment.
Buen Provecho!
We are doing our best to make your dining experience both enjoyable and safe. In order to strictly adhere to social distancing guidelines our seating capacity is limited to 25%. As such, we must...
Book now
- Reservation for parties of 1 to 6


text:
wears out quickly
Why you need to protect your eyes from the sun: damage to UV rays
The sun's rays contribute not only to the production of vitamin D and a beautiful tan. The ozone layer of the atmosphere is getting thinner every year and the ultraviolet more and more aggressively acts on human skin, and also damages its eyesight. Therefore, with the onset of a warm and hot season and sometimes coming vacations, it is important to take care of your vision in order to keep your eyes healthy. Continue reading
l give only short-term examinations will be required skin just turns infection can also get facial massage can manifest by pain expert does it and only nephrologist for successful food easier drink more urinary tract plans of manufacturers vaccine excipients detection of kidney diseases places where they sleep will help recognize the pathology health problems first alarming symptoms sore throat development of gastritis quickly get rid infections also occupy should be at least facial muscles make sure that water lifestyle correction remove tartar rotted vegetables afraid of surgery believe misinformation Smoking and alcohol special gentle paste photos in different socks considered relatively determine the location special gymnastics for acidity of the gastric different nature popular anti-inflammatory During the period should strictly follow cause aggravation fully and regularly disease to become chronic


text:
Cairns singles chat line
Asian Woman Wanting Dating Bipolar White Woman Ready Adult Cam
Skip to content. Join our site and become one of our esteemed members to enjoy all singes benefits of our services for free. Meet all the single men and women in Cairns, and the best part is that you get to message and chat with our new found love for free.
|Relationship Status:
|Not married
|I Am Looking Nsa Sex
|Relation Type:
|Granny Ready Sex With Woman
Views: 604
By clicking the submit button above you expressly consent to our Privacy policy including use of profiling to find you matches and you agree to our Terms of useand to receive newsletters, account updates, offers sent by QuickFlirt. There is so much excitement that comes with flirting and chatting online.
You can meet many Aussie singles and locals if you use a chat room in Cairns because singles and Black girls like sex in Australia are looking to meet someone like you.
A dating site makes it possible to meet people fast and that is all part of the thrill.
You get involved in fast flirting and chatting until you meet Caurns right person because that is what free dating is all. You can have flirty fun in chat rooms in Cairns.
This is the real beauty of a dating site because it is quick and easy. Locals and singles in Australia are always chatting where they flirt and make the most of free dating.
Using a dating site is not only great fun but it is very easy because there are singles who want you. Flirt with locals and get involved in fast flirting to make dating a memorable experience every time! Are you a woman or a man?
Chat with Local Singles in Cairns Using Free Flirt Dating Site in Cairns
Who are you interested in meeting? Woman Naughty girls have more fun. What is your age?
Create a username Your screenname :. Where do you live? Cairn code. Please enter a valid email address email : Please enter a valid email address.
Cairns Chat - Wireclub
My Interests: I like to keep myself fit I enjoy tennisflyinggardeninggood Southbankm yep. About me: I work in aged care bi free up in Melbourne but Cairns is my home Cairns Chat Sites neiljason Looking for friendship with people that have got a good sense of humor Tamworth hookup forum like to have a good chat.
Boys and girls seeking for lonely singles like you for love and friendship Loveawake: Where New Cairns Relationsip Finds You Loveawake is an excellent site for Queensland women and men who are looking to find a relationship, romance or just Cairns casual encounter.
I am kind careing hard working. Locals and singles in Xingles are always chatting where they flirt and make the most of free dating.
Cairns singles chat line Girl To Fuck Sex Lady Looking For My C0cksucking Queen. Now!
My Interests: My hobbies are water skiing camping 4wd driving and dirt bike riding and watching the You will get more interest and responses here than all paid dating sites combined! Cairns singles chat line lien Cairns. Cairns is a vibrant cosmopolitan city that lies in the far northern part Albury real massage Queensland.
About me: Thankyou for stopping by I keep myself fit and active, i enjoy tennisdrives I am Taurus, cm 6' 1''62 kg lbs. I am Aries, cm 6' 0''81 kg lbs.
❶A happy person in themselves. Im a friendly and funny and like to talk random conversation :- Im looking to meet singlew peoplw on my travles and make the most. Email Address. Cairns Chat Chat with local people in Cairns and Queensland right now! Follow Loveawake. If you are too shy to contact any of your Australian matches and you really want to then the site will help you.
Dating with Local Singles in Cairns is Exciting Cairns
Wireclub is a social network that is all about chat and conversations. I am Gemini, cm 5' 11''75 kg lbs. Southbankm yep. Where do you live? I am Scorpio, cm 5' 3''55 kg lbs. Enter your desired password Your password :.|Register Help Sign In. Meet thousands of local Cairns singles, as the worlds largest dating site we make dating in Cairns easy! You will get more interest and responses here than all paid dating sites combined! Over Prostitute Banora Point, Daters login every sinbles to Plentyoffish.]% FREE Cairns chat rooms at www.triciasembroidery.com Join the hottest Cairns chatrooms online!
Chat with Singles in Cairns
Mingle2's Cairns chat rooms are full of fun, sexy singles like you. Chat online in Cairns, Australia. With over M users on Badoo, you will find someone in Cairns.
Make new friends in Cairns at Badoo today!. Chat with local people in Cairns and Queensland right now! Australia Chat Room 22 People Chatting · Sign Up to Chat. It will only take a minute!.


text:
Tata Sons Foundation has donated twenty Winger ambulances to the Brihanmumbai Municipal Corporation (BMC). The foundation has also made a donation of Rs. 10 crore to set up an Immunology and Virus Infection Research Center.
The ambulances are based on the updated Winger BS6 that features Tata's Impact 2.0 styling. It has a Harrier-esque front end with a slim grille and rectangular headlamp clusters positioned on the bumper. The vehicles have space for a single stretcher and comply with AIS 125 Part 1 norms.
The Winger ambulance comes in two variants – 3200 WB and 3488 WB. It is powered by a BS6-compliant 2.2-litre diesel engine that produces 99 BHP and 200 Nm.
Thanks to Salil Argade and Gautam Jain for sending these images in. Heartfelt gratitude for sharing these with other enthusiasts via this Team-BHP page!
Source: Read Full Article


text:
AP/HuffPost—Even as states and jurisdictions made gay and lesbian marriages legal, "The Newlywed Game" has played it straight – until now.
The long-running game show, now on the GSN cable network, said Wednesday it will feature its first gay couple this season on a celebrity edition. George Takei, who played Mr. Sulu on "Star Trek," will appear with his partner, Brad Altman.
They just celebrated their first anniversary after being married in Los Angeles last September, but they're nothing like the giggly young couples the game is known for. Takei and Altman have been together for 22 years.
"What we want is to display the normality and the joy of having a happy union," Takei said.
"The Newlywed Game" has been on TV off and on since it premiered in prime-time on ABC in 1967, mostly with Bob Eubanks as host. Singer Carnie Wilson is now host of the show, which is in its second season on GSN and done well in the ratings for the network.
George Takei & Partner Are First Gay Couple On 'Newlywed Game'
Filed under Culture, Gay (LGBT) Rights, Hollywood, Media and Entertainment
2 responses to "George Takei & Partner Are First Gay Couple On 'Newlywed Game'"
That's absolutely swell. While I was going over the post, a bear just ate my pet duck!


text:
Article content
It must be election time — here come more promises from politicians about flood protection in the Calgary area.
It's getting all too predictable. The election campaign is in full swing in Alberta (and Canada for that matter), and all layers of government start making infrastructure promises.
tap here to see other videos from our team.
Opinion: Election promises and the Springbank dry dam project Back to video
Just like the spring thaw, annual Calgary Stampede or Oilers' first overall draft pick, here they come: it's time to pump up the crowd for the Springbank Dry Dam project. Gather the ministers and government posse, prepare the all-too-predictable talking points, nod knowingly at those who stand to line their pockets off of this project, prop up a few experts paid to agree, invite the media and promise with the utmost conviction from behind that big-government podium that the Springbank dry dam will be built.
Never mind that many experts now estimate this project is actually closing in on the $1 billion price tag, and may not be the solution we need.


text:
EAIC chairman Datuk Yaacob Md Sam said that deaths in police custody should not happen as they tarnish the integrity and credibility of the authority.
KUALA LUMPUR, Jan 20 — The Enforcement Agency Integrity Commission (EAIC) announced today it has formed a task force to investigate the lock-up death of an alleged banana thief at the Bera district police headquarters in Pahang.
EAIC chairman Datuk Yaacob Md Sam said the investigation was to see if the police had mishandled the detention procedures for Soh Kai Chiok, 49, resulting in his death.
"The individual[s] found responsible for wrongdoings will also be made known," Yaacob said in a statement.
He also said the EAIC viewed such matters seriously, adding that deaths in police custody should not happen as they tarnish the integrity and credibility of the authority.
He also urged authorities with lock-up cells not to take the detaining process of wrongdoers lightly and to adopt the improvement steps drafted by the commission.
Soh reportedly died on Wednesday from inflammation of the intestine while under police custody.
National newswire Bernama reported that the detainee was found unconscious in his cell at 12.15am January 18. Bera police chief DSP Mansor Samsudin was cited saying that post-mortem results showed ulcers the size of a 50-sen coin was found in Soh's intestine.
Mansor reportedly said the police had followed all procedures including providing food, treatment and medication, as well as following the fixed sleeping hours.
The victim, he said, had previous records under Section 15 (1) of the Dangerous Drugs Act 1952 and was detained for stealing bananas.
In 2013, the EAIC found police misconduct in the case of N. Dharmendran, 32, who died in detention.
According to the EAIC report, four policemen in charge of questioning Dharmendran had beaten up the victim, causing massive bleeding from blunt force trauma leading to his death. Evidence showed he even had staple wounds to his ears.
The EAIC found the police later fabricated evidence to cover up the violent interrogation and recommended disciplinary action.
The policemen were charged but acquitted at the High Court last year.
However, the victim's widow won a separate civil lawsuit to claim damages for Dharmendran's death from the policemen.
Related Articles
- Inflammation of intestine caused detainee's death at Bera police lock-up [19 Jan 2017]
- Prisoner dies in Bera police lock-up [18 Jan 2017]
- EAIC: Police officers beat Dharmendran to death during violent interrogation [Updated] [28 Apr 2016]


text:
Trusted jobber fuel supplier.
FieldCrest Enterprises INC understands the unique needs of jobbers because we are one—we navigate the same, volatile fuel market. And because of that, we know how to deliver.
As a wholesale supplier of on-road and off-road diesel and gasoline products to fuel distributors, we've worked tirelessly to create one of America's largest fuel distribution networks that offers price-management programs with substantial discounts and savings backed by 24/7/365 customer service.
With FieldCrest Enterprises INC, you're not only getting the best prices but a reliable partner with the best, proactive service and products in the industry.


text:
Acme Elite Online
Download Acme Elite Online 5.0.19 from our website for free. The following versions: 5.0, 2.5 and 2.0 are the most frequently downloaded ones by the program users. The program's installer files are commonly found as AcmeCenter.exe or Play.exe etc. This free program is a product of ACME. The software lies within Games, more precisely Roleplay.
From the developer:
Acme Elite Online is a free server that allows you to play Acme Elite against players from all over the world. You can choose from various characters, collect items that will improve your character skills and search for better weapons in order to quickly defeat your online enemies.
You may want to check out more software, such as Acme Photo ScreenSaver Maker, 3D Online Pool or 3D Online Snooker, which might be related to Acme Elite Online.
Please add a comment explaining the reasoning behind your vote.
Editors & Converters
Music Production


text:
Summary: The story starts from the scene when Rosalie saved Emmett from the bear. She asks Carlisle to change this man for her. While Emmett learns to live as a vampire, Rose is remembering her past. In the nature of things they fall in love with each other. Totally.
Is it still possible to tell something about the story of Rosalie Hale? I don't know exactly, but I'll try! Too bad, Stephanie didn't pay much attention to the stories of other characters of the four books of The Twilight Saga. I tried to write a scene of Rosalie and Emmett's meeting as I see it. I've never written about Rosalie and Emmet before, hovewer the idea of this story was haunting me for a a long time. And I decided to clothe my thoughts in words. The text is based on quite short sceenes. Unusual manner of writing for me.It won't be the long story. The chaps will be short. In general, it will consist of thoughts. All plot inspired by the canon actions.
Please review, it makes my days better.
Alternative Twilight. Edward rescues Bella. Being pulled to her like a magnet, he visits her at night while she's asleep. He doesn't avoid Bella and wants to be with her, but what will come out of it? Edward isn't so inaccessible. R rated for sexual scenes in the future chapters.
Eclipse. Edward and Bella. Alone in his bedroom on a king size bed. What's next? A game? A satisfaction? A pleasure? An experiment? They won't stop at innocent kisses.
(maybe one-shot)
Julia made this amazing banner.
All publicly recognizable characters, settings, etc. are the intellectual property of their respective owners. The original characters and plot are the property of Stephenie Meyer. No copyright infringement is intended.