6. Roles and responsibilities

6.1 Division CFO
 Ensures that Division procedures take into account FOCUS guidelines FA01 through FA06

6.2 Business Unit / Area CFO
 Ensures that BU procedure takes into account the Division procedure / Guidelines if applicable, the Group Accounting Standards (IAS), the Group Internal Control Standards, the Focus guidelines, and all local requirements.
 Gives instructions for filing and retention of all documentation showing evidence of control.
 The BU Delegation of authority matrix should be established taking into account Division instructions, Division materiality level and segregation of duties.

6.3 Legal department
 Rehabilitation is commonly conducted by contractors and therefore the contracts must be reviewed and approved by the legal advisor:
o Prior to signing
o Prior to any changes in the scope of works.

6.5 Business Unit / Area Controller
 Jointly with BU land manager performs the yearly review of the evaluation of rehabilitation costs and validates the assumptions for the calculation of the site restoration provisions.
 Receives within 30 days copy of all documentation pertaining to contracts relating to rehabilitation (new, renewed or changed) and filed accordingly.
 Ensures that all documentation relating land & quarry rehabilitation commitments are kept in a designated, safe location.
 Ensures that accounting records are verified by outside consultant once per year.

6.6 BU land manager / Technical Centre Geology manager
 Ensures and validates that a rehabilitation plan is conducted for each quarry.

7. Sarbanes Oxley requirements
Note: For a given control, you may adapt the content and the number of proposed control steps considering the related risk in your local context.

FA-C220 Legal documentation (permits, title of properties, leasehold contracts) has been reviewed to identify all rehabilitation requirements (legal, contractual or constructive).
The objectives of the control are met with:
 The identification on occurrence and the review (minimum yearly) by the BU land manager of the legal/contractual or constructive rehabilitation requirements. (evidence : legal and contractual documents, rehabilitation plan)
 The review and validation by the Legal department or BU Controller of legal documentation to ensure accuracy/completeness of rehabilitation requirements (evidence : proof of communication to Land manager)
 The approval of the up-to-date rehabilitation plan as per BU delegation of Authority.
FA-C240 A meeting is held, at least annually, between Financial Management and Land Management to review the evaluation of rehabilitation costs and validate assumption used to calculate site restoration provisions (discount rate, timing of future cash costs, residual life,…) according to Group Procedure.
and FA-C260 Quarry life estimates for the calculation of site restoration provisions
The objectives of the control are met with:
 Minutes and supporting documentation of the yearly (at least) meeting held between Finance and L&Q departments to validate assumptions and calculation of the site restoration provisions

FA-C250 Site restoration provisions are validated at appropriate level and supported by proper documentation
The objectives of the control are met with:
 Existence of BU delegation of Authority matrix showing responsibilities over approval of site restoration provisions
 Validation of the site restoration provisions according to BU delegation of Authority (eg industrial Director, Business Unit CFO). Such decision is supported by an approved rehabilitation plan and validated assumptions and calculation of site restoration provisions.
 Review prior any booking by the Accounting Manager that the provision for the site restoration is formally approved.

6 。角色和责任

6.1部的CFO
确保分工的程序，考虑到重点的指引fa01通过fa06

6.2业务单位/地区的CFO
确保步程序，考虑到该司的程序/指引，如果适用，该集团的会计标准（ IAS ）的，该集团的内部控制标准，重点指引，和所有地方的要求。
给予指示备案，并保留所有文件显示的证据控制。
该步下放权力的矩阵应建立在考虑到司的指示，司实质性的水平和职责分工。

6.3律政署
康复是常见的所进行的承建商，因此，合同必须经过审查与核准，由法律顾问：
o之前签署
o之前，任何的变化，在工程范围。

6.5业务单位/地区控制器
联同步的土地管理执行，每年审查评价的康复费用和验证的假设计算该网站恢复的规定。
收到的30天内的副本，所有有关的文件有关的合同康复（新，续期或改变） ，并提交相应的。
确保所有有关的文件及土地的修复石矿场的承诺是存放在一个指定的，安全的位置。
确保会计记录，验证了外界顾问为每年一次。

6.6卜土地经理/技术中心地质经理
保证和验证的康复计划进行，为每一个石矿场。
7 。萨班斯奥克斯利法案的要求
注意：对于某一特定的控制，您可能会适应的内容和数量提出的控制步骤，考虑有关的风险在您当地的背景。

发c220的法律文件（许可证，标题属性，租赁合同）已进行检讨，以找出所有康复的要求（法律，契约或建设性的） 。
目标控制是会见了：
识别的发生及检讨（最低每年）由卜土地管理的法律/合同或建设性的康复需求。 （证据：法律和合同文件，康复计划）
审查和审定，由法律部门或步控制器的法律文件，以确保精度/完整性，康复的要求（证据：证明，沟通，以土地经理）
批准该切合时宜的康复计划，作为每步的权力下放。
发c240一举行会议，至少每年一次，之间的财务管理和土地管理审查评价的康复费用和验证的假设，用来计算网站恢复条文（折扣率，时间，未来现金费用，剩余寿命， … … ）根据组程序。
和发c260石矿场的生活概算为计算工地恢复条文
目标控制是会见了：
分钟和支持文件的每年（至少）举行的会议之间的财务和升及石矿部门，以验证假设和计算的工地恢复条文.
发c250工地恢复的规定，验证在适当的水平，并支持通过适当的文件
目标控制是会见了：
存在步下放权力的矩阵显示的责任，超过批准的工地恢复条文
验证该网站的恢复的规定，根据卜的权力下放（如工业主任，业务单位的CFO ） 。这样的决定是支持由认可的康复计划和验证的假设和计算工地恢复的规定。
审查之前，任何预订由会计部经理，该条文为现场恢复，是正式批准。