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English to Spanish: INCOFISH General field: Bus/Financial Detailed field: Accounting
SILVIA RAQUEL ABREU MALGOR, CONTADOR PUBLICO, en su calidad de socia de la firma de auditoría: AUDITORES ASOCIADOS SRL, con domicilio en la calle Sarandí 690 D Esc. 202,de la ciudad de Montevideo – República Oriental del Uruguay, certifica que:
Hemos llevado a cabo una auditoría sobre los costos declarados por uds, en los estados financieros que se adjuntan. Dichos estados son de vuestra responsabilidad y surgen de los costos incurridos en las actividades realizadas, en el marco del proyecto INCOFISH, en cumplimiento del contrato número 3739, titulado: WP3 BIODIVERSITY MAPPING, firmado por el MGAP-DINARA, con la Comunidad Europea, representada por la Commission of the European Communities y con LIEBNIZ INSTITUT fur Meereswissenchaften an der Universitat Kiel
Este certificado se expide para su presentación a la Comisión de la Unión Europea, en virtud del contrato mencionado en el párrafo anterior, firmado el primero de mayo de 2005, y extendiéndose el mismo , durante 36 ( treinta y seis meses) ,por el período 1/5/2005-1/5/2008, durante el cual el MGAP- DINARA, recibió la ayuda financiera de la Comunidad Europea para la financiación de la actividad realizada por el Proyecto Incofish
Confirmamos que nuestra auditoría se llevó a cabo de conformidad con las Normas Internacionales de Auditoria, los pronunciamientos del Colegio de Contadores del Uruguay y las disposiciones pertinentes que surgen del contrato de referencia y de sus anexos.
Se han examinado los citados estados financieros enviados a la Comisión , realizando pruebas de auditoría en el total de la documentación de apoyo, y los registros realizados, con el fin de obtener un grado razonable de seguridad.
Se deja constancia que, a la fecha de expedición de este informe de auditoria, el balance final de los fondos percibidos para subvencionar las actividades del proyecto es el siguiente :
-La suma total de los fondos percibidos a la fecha, asciende a la suma de Euros 38.303.00 ( Euros treinta y ocho mil trescientos tres), que expresados en dólares americanos ascendió a la suma de 48.585 ( cuarenta y ocho mil quinientos ochenta y cinco).
-Si bien los fondos se recibieron en la moneda Euros, la moneda funcional del proyecto ha sido la de dólares americanos, en función de que los fondos se convirtieron a dicho moneda en el momento de que se recibieron y los gastos en su mayor parte se expresaron también en dólares americanos.
- A la fecha existe un saldo pendiente de recibir para la culminación de las actividades, de Euros 9.697 ( euros nueve mil seiscientos noventa y siete)
-En lo referente a los costos del proyecto, si se considera la suma total de los montos declarados en los estados financieros expresados en euros por un total de 38.303, este importe no reflejaría el costo real incurrido en las actividades del proyecto que según nuestra opinión debería ser de Euros 34.945,83.
El saldo pendiente por Euros 3.357, serían , según declaraciones de la Cra Alejandra Musacchio, serían gastos no cancelados aún, de los cuales no se tiene documentación respaldante, no pudiendo la auditoria emitir una opinión profesional al respecto.
De la revision de las declaraciones realizadas en el ítem 2- Declaration of eligible costs- ,por cada uno de los periodos , la correcta exposición sería la siguiente:
DIRECT COSTS DIRECT COSTS INDIRECT COST DIRECT COSTS TOTAL
USD EUROS USD EUROS EUROS
1/5/2005-30/4/2006 13.074,00 10.970,19 4.054,00 3.401,65 14.371,84
1/5/2006-30/4/2007 4.582,00 3.844,69 1.497,00 1.256,11 5.100.80
1/5/2007-30/4/2008 18.019,00 13.693,87 2.370,00 1.779,32 15.473,19
En nuestra opinión , basados en el trabajo de auditoría , podemos concluir que dichos estados reflejan razonablemente los ingresos recibidos y los costos incurridos en el desarrollo de la actividad realizada en el proyecto INCOFISH, con las salvedades antes mencionadas.
SILVIA RAQUEL ABREU MALGOR
CONTADOR PUBLICO
Translation - Spanish
Montevideo, June 10th 2008
To whom it may concern
MGAP-DINARA- INCOFISH PROJECT
Constituyente 1497- Montevideo- Uruguay
SILVIA RAQUEL ABREU MALGOR, CERTIFIED PUBLIC ACCOUTANT, in her capacity of member of the audit. account firm AUDITORES ASOCIADOS SRL, domiciled at 690Sarandi Street, office 202, in Montevideo city, Republica Oriental del Uruguay, certifies that:
We have carried out an audit on the costs you declared, on the finance state attached hereto. These state accounts are your responsibility and according to the costs incurred in the activities done due to the INCOFISH project, in fulfilling the contract number 3739, titled WP3 BIODIVERSITY MAPPING, signed by the MGAP-DINARA, together with the European Community, represented by the Commission of the European Communities, and LIEBNIZ INSTITUT fur Meereswissenchaften an der Universitat Kiel.
This certificate is issued to be presented to the European Union Commission
by reason of the mentioned contract in the previous paragraph, signed on May 1st, 2005, lasting for 36 (thirty-six) months, over the period of May 1st 2005 to May 1st 2008, during which the MGAP-DINARA, received financial aid from the European Community to finance the activity carried out by the Incofish Project.
We confirm that our audit was done according to the International Audit Norms, the Uruguayan School of Accountants pronouncement, and the corresponding dispositions emerging from the referred contract and its attachments.
The mentioned financial states have been examined and sent to the Commission by doing audits in all the supporting documentation, and records have been made, aiming to obtain a reasonable grade of safety.
We certify that, on the issuing date of this audit report, the final balance of
of the received funds to subsidize the activities involved by the project is as follows:
The total amount of the received funds up to date, is € 38.303.00 (thirty eight thousand, three hundred and three Euros), which make a total of
US$ 48.585 (forty-eight thousand, five hundred and eighty five dollars)
Even though the founds were received in Euros, the functional currency of the project have been American dollars, since the funds were converted into dollars on receiving them, and the expenses were also expressed in American dollars.
So far, it exists a pending balance of € 9.697 (nine thousand, six hundred and ninety seven Euros) to receive to finish the activities,
Referring to the costs of the project, considering the whole amount of the declared costs in the financial states expressed in Euros for a total of 38.303, this amount wouldn’t reflect the cost really incurred in the activities of the project, which according to our opinion it should be € 34.945.83. (thirty four thousand, nine hundred and forty five point eighty three Euros).
The pending balance of € 3.357, according to Accountant Alejandra Musacchio’s declarations, would be expenses which haven’t been cancelled yet, hence we don’t have backing documentation for the audit to issue a professional opinion about that.
From the revision of the stated declarations on item 2- Declaration of eligible costs- for each of the periods, the correct display would be the following:
DIRECT COSTS DIRECT COSTS INDIRECT COST DIRECT COSTS TOTAL
USD EUROS USD EUROS EUROS
1/5/2005-30/4/2006 13.074,00 10.970,19 4.054,00 3.401,65 14.371,84
1/5/2006-30/4/2007 4.582,00 3.844,69 1.497,00 1.256,11 5.100.80
1/5/2007-30/4/2008 18.019,00 13.693,87 2.370,00 1.779,32 15.473,19
TOTAL 35.675,00 28.508,75 7.921,00 6.437,07 34.945,83
We certify that the previously exposed costs, are perfectly recognizable and reasonably necessary for the accomplishment of the activities of the project.
SILVIA RAQUEL ABREU MALGOR
Certified Public Accountant
Montevideo, June 10th 2008
To whom it may concern
MGAP-DINARA- INCOFISH PROJECT
Constituyente 1497- Montevideo- Uruguay
SILVIA RAQUEL ABREU MALGOR, CERTIFIED PUBLIC ACCOUTANT, in her capacity of member of the audit. account firm AUDITORES ASOCIADOS SRL, domiciled at 690Sarandi Street, office 202, in Montevideo city, Republica Oriental del Uruguay, certifies that:
We have carried out an audit on the costs you declared, on the finance state attached hereto. These state accounts are your responsibility and according to the costs incurred in the activities done due to the INCOFISH project, in fulfilling the contract number 3739, titled WP3 BIODIVERSITY MAPPING, signed by the MGAP-DINARA, together with the European Community, represented by the Commission of the European Communities, and LIEBNIZ INSTITUT fur Meereswissenchaften an der Universitat Kiel.
This certificate is issued to be presented to the European Union Commission
by reason of the mentioned contract in the previous paragraph, signed on May 1st, 2005, lasting for 36 (thirty-six) months, over the period of May 1st 2005 to May 1st 2008, during which the MGAP-DINARA, received financial aid from the European Community to finance the activity carried out by the Incofish Project.
We confirm that our audit was done according to the International Audit Norms, the Uruguayan School of Accountants pronouncement, and the corresponding dispositions emerging from the referred contract and its attachments.
The mentioned financial states have been examined and sent to the Commission by doing audits in all the supporting documentation, and records have been made, aiming to obtain a reasonable grade of safety.
We certify that, on the issuing date of this audit report, the final balance of
of the received funds to subsidize the activities involved by the project is as follows:
The total amount of the received funds up to date, is € 38.303.00 (thirty eight thousand, three hundred and three Euros), which make a total of
US$ 48.585 (forty-eight thousand, five hundred and eighty five dollars)
Even though the founds were received in Euros, the functional currency of the project have been American dollars, since the funds were converted into dollars on receiving them, and the expenses were also expressed in American dollars.
So far, it exists a pending balance of € 9.697 (nine thousand, six hundred and ninety seven Euros) to receive to finish the activities,
Referring to the costs of the project, considering the whole amount of the declared costs in the financial states expressed in Euros for a total of 38.303, this amount wouldn’t reflect the cost really incurred in the activities of the project, which according to our opinion it should be € 34.945.83. (thirty four thousand, nine hundred and forty five point eighty three Euros).
The pending balance of € 3.357, according to Accountant Alejandra Musacchio’s declarations, would be expenses which haven’t been cancelled yet, hence we don’t have backing documentation for the audit to issue a professional opinion about that.
From the revision of the stated declarations on item 2- Declaration of eligible costs- for each of the periods, the correct display would be the following:
DIRECT COSTS DIRECT COSTS INDIRECT COST DIRECT COSTS TOTAL
USD EUROS USD EUROS EUROS
1/5/2005-30/4/2006 13.074,00 10.970,19 4.054,00 3.401,65 14.371,84
1/5/2006-30/4/2007 4.582,00 3.844,69 1.497,00 1.256,11 5.100.80
1/5/2007-30/4/2008 18.019,00 13.693,87 2.370,00 1.779,32 15.473,19
TOTAL 35.675,00 28.508,75 7.921,00 6.437,07 34.945,83
We certify that the previously exposed costs, are perfectly recognizable and reasonably necessary for the accomplishment of the activities of the project.
SILVIA RAQUEL ABREU MALGOR
Certified Public Accountant
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Translation education
Other - CAMBRIDGE UNIVERSITY UK
Experience
Years of experience: 38. Registered at ProZ.com: Jan 2013.
Spanish to English (DURHAM UNIVERSITY) English to Spanish (University College London) Spanish to English (CAMBRIDGE UNIVERSITY) Spanish to English (Cambridge University (ESOL Examinations))
Memberships
N/A
Software
Adobe Acrobat, Microsoft 365, Microsoft Excel, Microsoft Word
Bio
CURRICULUM VITAE
Datos Personales:
Nombre: Sandra Aranda
Fecha de nacimiento: Febrero 26 de 1961
Dirección: Chiávari 3053 Bis, La Blanqueada, Montevideo
Teléfonos: 2 487 8660 094 875 480
Estado Civil: Viuda
Estudios:
1967 – 1972 Escuela Primaria
1969 – 1975 Curso de Ingles en el Instituto Anglo
1973 – 1978 Escuela Secundaria
1986 Estudios avanzados en ingles: Cambridge First Certificate,
1987 Cambridge Translation from and into Spanish
1991 Curso de ingles como Segundo idioma basado en Historia Americana en
Durham University,
1998 Cambridge Proficiency in English Certificate
1998 Curso de Gestión Empresarial en Fundasol.
1999 Curso de Operador PC Windows.
Cursos y Talleres: Curso intensivo de desarrollo para profesores, Enseñanza de inglés para negocios, Adolescentes: Help!!, fonética, acentuación y pronunciación, Música en la clase, Reflexiones acerca de la enseñanza y el aprendizaje, enseñanza del ingles a través de la literatura, entre otros.
Experiencia Laboral:
2012 Instituto Incre- Colegio de inclusión, profesora de inglés de secundaria.
2011 Instituto Lazos de Amistad, Washington DC, USA – Profesora de Español e Ingles como segundo idioma.
Hilltop Hostel, Washington DC, USA. Asistente de manager cumpliendo tareas de administración y logística.
1998 a la fecha- Trabajos particulares de traducciones en las áreas de medicina, agronomía, contables, contratos de football y cargamentos.
2010 Colegio y Liceo Gabriela Mistral.
2011 y 2008- Colegio Pallotti, profesora de secundaria y de exámenes internacionales
2006 y 2007 Colegio Santa Teresa de Jesús, exámenes internacionales.
2002 a la fecha- Miembro de los equipos de oral y escrito de Audeppi, (Asociación de profesores particulares de ingles), lo cual me permite trabajar en representación de dicha asociación con el aval de St Clare´s College, Oxford University.
2005 Telemarketer Internacional: servicio al cliente ante reclamos relacionados
a tarjetas de teléfono internacionales en call center Morgan Beaumont.
2004 Colegio Jesús Maria (suplencia)
2002 y 2003 Colegio José Belloni
2001 - 2006 Profesora particular de ingles en la “Cátedra de Infectología” de la
Universidad de la Republica.
1988 - Guía Turística en la temporada de verano para la empresa C.O.T.
1987 a la actualidad – Profesora particular de ingles.
1981 – 1997 Ministerio de Agricultura y Pesca, tareas administrativas, atención al cliente e inserción de información al sistema de computación de la declaración jurada de ganado, requiriendo entre 10 y 12 mil dígitos por hora.
Cargos de Responsabilidad:
Estuve a cargo de mi sector, organizando el trabajo para distribuirlo a los otros funcionarios en el Ministerio de Ganadería.
Desde que empecé a trabajar por mi cuenta en el año 1987, dando clases de ingles, he estado a cargo de todo lo que implica un centro de estudios, como la venta del producto a través del teléfono, atención del cliente a toda hora, y si son niños, tratar con los padres, así como manejar las finanzas.
En el Hilltop Hostel estaba encargada de la atención al cliente personalmente, vía telefónica o e-mail, así como la organización del personal de acuerdo a las necesidades de la temporada, teniendo en cuenta actividades de logística como proveedores, limpieza, etc.
Referencias
José Sosa Díaz - Director de Dicose, Ministerio de Agricultura y Pesca, tel 2 908 11 69.
Laura Rodríguez- Profesora Coordinadora de Audeppi- 099592648
Valeria Di Píramo - Sub directora del Colegio Gabriela Mistral, 099942976
Keywords: english spanish, medicine, educational, administration, accounting