The International Standard on the Practice of Risk

CASBO — c/o Bert Huszcza — 4627 W. 105th Way — Westminster, CO 80031 (720) 427-6560 phone— [email protected]

Fourth Quarter - 2010

Recommend CASBO

Membership to a

Professional Colleague!

For a

Membership Form and more

information contact

Bert Huszcza at

720-427-6560

MAKE YOUR HOTEL RESERVATIONS NOW!

CASBO 58th Annual Spring Conference

April 20-22, 2011

Omni Interlocken Hotel, Broomfield, CO

Reserve you room on line at www.ColoradoASBO.org Or call

1-800-400-1700 or 303-438-6600 And Refer to the CASBO Conference Group rate of $109

The New International Standard on the

Practice of Risk Management –ISO 31000:2009 By: Dorothy Gjerdrum, ARM-P, Chair of the ISO 31000 US TAG and .

Executive Director, Public Entity & Scholastic Division at . Arthur J. Gallagher Risk Management Services .

ISO 31000:2009 – Background “Risk Management – Principles and Guidelines” is the title of the new international standard on the practice of risk management. Also known as ISO 31000:2009, it was published in November of 2009. The standard was created by a working group that included technical advisors from 18 coun-tries. In a series of six meetings over several years, the group revised the Australia/New Zealand risk management standard (AS/NZS 4360:2004) to create a standard that can be used by a wide variety of organizations in any country for any type of operation, regardless of complexity, size or type. The new standard references definitions that are laid out in a related ISO document, Guide 73 (also published in November, 2009), which is a compilation of risk-related definitions and terms. An-other closely related document is the standard on the process of risk assessment (ISO 31010), also published in November of 2009. The Importance of Risk Management & Its Evolution in the US The basis for ISO 31000 follows this trajectory:

1. All organizations exist to achieve their objectives;

2. Many internal and external factors affect those objectives, causing uncertainty about whether the organization will achieve its objectives; The effect this uncertainty has on an organization’s objectives is “risk.” The management of risk, therefore, is central to the livelihood and success of all organizations. Within the United States, this represents an expansion of the practice of risk management. The field of operational risk management grew out of industrial safety practices and the purchase of insur-ance. Therefore many organizations with traditional risk management programs included hazard identification, safety and loss control, workers’ compensation, insurance procurement, self-insurance administration, claims oversight and contractual risk transfer as key functions. Those practices have been evolving and become more integrated in the past 35+ years, but the focus on operational haz-ard risks and the transfer and financing of those risks is still at the core of the practice.

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Colorado Association of School Business Officials 4627 W. 105th Way

Westminster, CO 80031 (720) 427-6560

www.ColoradoASBO.org

CASBO Mission

Statement

“The Colorado

Association of

School Business

Officials’ mission

is to provide

programs and

services to pro-

mote the highest

standards of

school business

management

practices,

professional

growth and the

effective use of

educational

resources”

PRESIDENT Kristen Colonell [email protected]

VICE-PRESIDENT Stephanie Watson [email protected]

PAST PRESIDENT Kevin Smelker [email protected]

ASBO Liaison Ron McCulley [email protected]

DIRECTORS to 2011

Andy Moore [email protected] Terry Schueler [email protected]

Cristal Swain [email protected]

Cyndi Wright [email protected]

DIRECTORS to 2012

Shelley Becker [email protected]

Sandy McClure [email protected] Bill Sutter [email protected] Mark Wilsey [email protected]

EXECUTIVE DIRECTOR Bert E. Huszcza [email protected]

TABLE OF CONTENTS

PAGE American Fidelity Ad………………..….……...…….……..…....16 ASBO News Certificate of Excellence Recipients ………..……….. 12 CASBO Board of Directors Installed.………….…..….…....…. 18 CASBO Award programs Scholarships………………...………………….………. 18 Service to the Profession Application…………….… 17 Service to the Profession Information…….………... 13 COLOTRUST Ad ……………………..…………………………. 6 Commerce Bank Ad …………………...………………...……… 8 Dates to Calendar…………………...……………..…….…..… 20 Employment Opportunities……………...…………..…….…… 13 Spring Conference Schedule at a Glance ……….……….. 14-15 Membership Corner Member News………………………..….....… 13 Practice of Risk Management—Article ………………………… 1 President’s Message…………………………………...………… 3 Risk Managers in School Districts—Article.………….…...….. 11 Schedule FM Ad …………….……………………….………… 19 Sprint Ad …………………………...………………………...… 10 Sungard Public Sector Ad ……………….………………….. 4

CASBO Quarterly is the official publication of the Colorado Association of School Busi-ness Officials. This publication is intended to inform and educate its readers about policy and technical matters related to school business management. Submit articles for publica-tion to CASBO c/o Bert Huszcza, Executive Director. Articles will not be returned and are subject to review, approval and editing prior to publication. Unless otherwise stated in the article, the views and opinions of the authors are their own and do not necessarily reflect the positions of CASBO. Articles appearing in CASBO Quarterly may be reprinted with permission of CASBO.

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From the Desk of CASBO

President, Kristen Colonell

Throughout my af-filiation and experi-ence with ASBO, I have found the inter-action and informa-tion from members and its sponsored

activities to be one of the best re-sources available for my continued growth in the field. The current econ-omy is presenting Business Officials with unprecedented challenges to meet increasing demands with fewer re-sources. The networking opportunities provided during our past and upcom-ing conferences will continue to pro-vide invaluable information to enhance our ability to address future issues. In September some Colorado ASBO members had the opportunity to attend the ASBO International conference in Orlando, FL with the help from our strategic partners. It was a great op-portunity to meet fellow school busi

ness officials from around the world. There were numerous breakout ses-sions that covered many disciplines and social networking functions. While in Florida, we partnered with California and Maryland ASBO’s to host a hospitality event that officially launched Ron McCulley’s candidacy for Vice President of ASBO Interna-tional. Our campaign slogan, F. O. R. (Friends of Ron), was embroidered on festive shirts and hats and passed out to participating campaigners. We hope and encourage all Colorado ASBO members to join us by voting for Ron and supporting his candidacy; F.O.R. International level representation. What a great opportunity to have one of our own members being represented at that level.

Sincerely,

Kristen ColonellKristen ColonellKristen ColonellKristen Colonell, Kristen Colonell

CASBO President, 2010-2011


CASBO 58th Annual Spring Conference April 20-22, 2011

Omni Interlocken Hotel, Broomfield, CO



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Continued from Page 1

One of the key differentiators between traditional operational risk management and this new practice of risk manage-ment as defined in ISO is the linking of key risks and the risk management process to an organization’s strategic objec-tives. Other differentiators include identifying risks beyond insurable or industrial safety risks (including strategic, repu-tational and financial risks), expanding the responsibility for managing risk broadly across the organization to “risk own-ers” and defining a framework for managing risk that will build resilience and continual improvement throughout the process. The ISO standard outlines a long list of the attributes of effective risk management, which includes improving corporate governance, financial reporting and stakeholder trust. When done effectively, the management of risk will raise aware-ness of the need to identify and treat risk throughout the organization and improve the identification of both opportuni-ties and threats, as well as including emerging risks in the process. It will improve controls as well as operational effec-tiveness and efficiency. The successful implementation of risk management helps organizations comply with relevant legal and regulatory requirements and international norms. The process of risk management establishes a reliable ba-sis for decision- making and planning, which includes the appropriate allocation of resources for the entire process. Some of the more traditional attributes of operational risk management are also included in the standard, including en-hancing health and safety performance, environmental protection, improving loss prevention and incident management and minimizing losses. And from a wider organizational perspective, the standard states that effective risk manage-ment will improve organizational learning and resilience. The ISO standard is intended to address a wide range of stakeholders, including those responsible for developing risk management policy (e.g., policy makers), the staff members responsible for ensuring that risk is effectively managed (as a whole or for a specific project or activity), the people and departments responsible for evaluating whether risk is being managed effectively (such as audit) and for developers of standards and codes of practice. The standard states that it can be used by any public, private or community enterprise, association, group or individual. It is not intended to be specific to any industry or sector. It is also not intended as a compliance standard. The Principles, Framework and Process of Risk Management The ISO standard outlines the principles that make risk management effective, the framework in which risk manage-ment occurs and the process for managing risk.

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The Principles The principles that govern the risk management process establish the values and philosophy of the process. The principles support a comprehensive and coordinated view of risk that applies to the entire organization. Risk management principles link the framework and practice of risk management to the strategic goals of the entity. The principles also help align risk manage-ment to corporate activities. The Framework ISO 31000:2009 emphasizes the development of a framework that will fully integrate the man-agement of risk into the organization. The framework assures that the corporate-wide process is supported, iterative and effective. That means that risk management will be an active com-ponent in governance, strategy and planning, management, reporting processes, policies, val-ues and culture. The framework provides for the integration of risk management, reporting and accountability. It is intended to be adapted to the particular needs and structure of each or-ganization. The component parts of the framework include establishing the mandate and commitment to risk management, designing the framework for managing risk (which includes understanding the organization’s internal and external context, establishing a risk management policy, integra-tion of risk management into organizational processes, internal and external communication and reporting and allocation of appropriate resources), implementing the risk management process (details follow), monitoring and review of the process and continual improvement of the framework. The Risk Management Process The core of the risk management process incorporates the five steps of a traditional opera-tional risk management process (identify risks, analyze risk treatment options, select the best response, implement risk mitigation and controls and monitor results and revise as necessary). In the ISO model, they are central to the process of managing both individual and portfolios of risks. A significant difference from the traditional process is that the ISO model includes the elements of ‘establishing the context’ and continuous ‘communication and consultation’. Be-fore you begin the process of assessing risk, you must establish the detailed context, which sets the scope and risk criteria for the process. Then, in addition to the core steps of the proc-ess, the ISO Standard identifies two key functions that should happen continually throughout the risk management process: 1) Communication & Consultation, which needs to be built into the process and involve both internal and external stakeholders, and 2) Monitoring & Review, which occurs continually during the process. Establishing the context of the risk management process will vary according to the structure and the needs of the organization. It will include activities like setting goals and objectives for risk management, and defining the responsibilities, scope, depth and breadth of the process. This is a critically important step in the process because it will assure that the risk management approach is appropriate to the organization, its risks and objectives. It also includes a detailed analysis of the internal and external stakeholders, environment and key drivers and trends that have an impact on the objectives of the organization. Risk assessment is the overall process of risk identification, analysis and evaluation. Identify-ing risk includes understanding the sources of risk, areas of impact, events and their causes and potential consequences. The goal is to create a comprehensive list of risks, including risks that may be associated with missed opportunities and risks out of the direct control of the or-ganization. A comprehensive review allows a full consideration of potential effects of risk upon the organization. The purpose of analyzing risk is to understand everything possible about risks, including the review of the process and continual improvement of the framework.

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The Risk Management Process The core of the risk management process incorporates the five steps of a traditional operational risk management process (identify risks, analyze risk treatment options, select the best response, imple-ment risk mitigation and controls and monitor results and revise as necessary). In the ISO model, they are central to the process of managing both individual and portfolios of risks. A significant dif-ference from the traditional process is that the ISO model includes the elements of ‘establishing the context’ and continuous ‘communication and consultation’. Before you begin the process of assess-ing risk, you must establish the detailed context, which sets the scope and risk criteria for the proc-ess. Then, in addition to the core steps of the process, the ISO Standard identifies two key func-tions that should happen continually throughout the risk management process: 1) Communication & Consultation, which needs to be built into the process and involve both internal and external stake-holders, and 2) Monitoring & Review, which occurs continually during the process. Establishing the context of the risk management process will vary according to the structure and the needs of the organization. It will include activities like setting goals and objectives for risk manage-ment, and defining the responsibilities, scope, depth and breadth of the process. This is a critically important step in the process because it will assure that the risk management approach is appropri-ate to the organization, its risks and objectives. It also includes a detailed analysis of the internal and external stakeholders, environment and key drivers and trends that have an impact on the ob-jectives of the organization. Risk assessment is the overall process of risk identification, analysis and evaluation. Identifying risk includes understanding the sources of risk, areas of impact, events and their causes and potential consequences. The goal is to create a comprehensive list of risks, including risks that may be asso-ciated with missed opportunities and risks out of the direct control of the organization. A compre-hensive review allows a full consideration of potential effects of risk upon the organization. The purpose of analyzing risk is to understand everything possible about risks, including the causes and sources, consequences and likelihood of occurrence. Existing controls and their effectiveness and efficiency are also taken into account. The purpose of risk evaluation is to review the analysis, criteria and tolerance of risks in order to prioritize and choose appropriate risk treatment methods. An organization’s legal and regulatory environment and its internal and external context will also be considered at this stage. The evalua-tion process helps organizations make appropriate decisions about whether and how to treat risks. Risk treatment involves selecting one or more options for modifying risks and implementing those options. It is a cyclical process that assesses a risk treatment, determines whether the residual risk is at a tolerable level (and if not, which additional treatments need to be implemented) and assess-ing the effectiveness of treatments.

Continued on Page 10

A few important acronyms.

TAG = Technical Advisory Group. Each participating country had a sponsoring organization (in the US, it was ANSI) which formed a TAG comprised of experts from various industries and dis-ciplines. In the US, ANSI delegated the TAG administration to ASSE.

ASSE = the American Society of Safety Engineers. ASSE is the world’s oldest and largest pro-fessional safety organization.

ANSI = the American National Standards Institute. ANSI oversees the creation and promulga-tion of thousands of norms and guidelines for US business operations.

ISO = the International Organization for Standardization. ISO is based in Geneva, Switzerland and is the world’s largest developer and publisher of international standards.

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Communication and consultation must take place throughout the process and should include both internal and appropriate external stakeholders. Risk management cannot succeed if it does not consult with and engage stakeholders in the process. Monitoring and review is critical to the process because it assures that controls are effective, lessons are learned, risks will be appropriately addressed and the organization will be resilient and ready for change. Conclusion For traditional risk managers in the U.S., it is important to remember that this new ISO 31000 standard is in-tended to build upon what is already being done well and expand your view about risk. For decades, traditional operational risk managers have been incredibly creative and forward-thinking about risk finance and risk trans-fer techniques. Organizations have not been as forward-thinking about identifying a broad range of risks (beyond insurable risk, beyond hazard identification, beyond emergency planning or disaster preparedness) or addressing cumulative or crossover risks (such as IT or pandemic planning). A real strength of this new ISO 31000 risk management approach is the identification of risk owners and the necessary widespread education about risk – both within and without your organization. It increases account-ability and strengthens communication. The link to business objectives (at all levels) strengthens both the rele-vance and the importance of risk management. Ultimately, the ISO 31000 standard provides a vehicle to make risk management central to the success of an organization, and an intimate part of key processes such as plan-ning, management and governance.

By: Dorothy Gjerdrum, ARM-P, Chair of the ISO 31000 US TAG and . Executive Director, Public Entity & Scholastic Division at .

Arthur J. Gallagher Risk Management Services .

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Risk Managers in School Districts By: Lynn Wolfe, Risk Manager . St. Vrain Valley School District .

School districts, risk managers, and snowflakes have something in common. No two are alike. Risk managers can be assigned to almost any district department: operations/support services, finance, human resources, or even a direct report to the Superintendent. The titles and duties of the risk manager vary too, ranging from manager to director, or even chief risk officer. In small districts, and even in some of the larger districts, there is no “risk manager”, but the risk management functions are distributed among multiple employees, who carry out one or more of the risk management functions along with their other duties. Regardless of title or placement on the organization chart, the school district risk manager usually performs most of the “traditional” functions outlined in the ISO 31000 article. Pre-vention of losses arising out of the “operational hazards”, the purchase and management of property, liability and workers’ compensation insurance, and claims management are typical duties. Benefits, security, emergency management, and environmental compliance are areas that may or may not be the responsibility of the risk manager. The variations in these assign-ments across districts may be an attribute of local control, a sign that individual districts are unique in their needs, perceptions, sophistication, funding priorities, and risk tolerance. So what affect will the new ISO 31000 standard have on the practice of risk management in school districts? Districts and risk managers who embrace the leadership and design compo-nents of the standard are likely to see improvements in the management of risk within their organizations, as the practice of risk management is integrated and aligned throughout the organization, increasing the likelihood that the district will achieve its educational objectives. Eventually the job descriptions of risk managers may reflect the ISO 31000 standard, result-ing in more consistency between districts … but no two risk managers will ever be alike.

Risk

Man

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Sch

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If you have written an article that you feel would be of interest to your peers, please submit it to CASBO Quarterly for consideration:

Send it to the attention of:

Andy Moore, CASBO Newsletter Chairperson [email protected]

or

Rick Ring, CASBO Contributing Editor [email protected]

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April 20-22, 2011 Omni Interlocken Hotel, Broomfield, CO



Congratulations to the following school districts in Colorado!

Academy School District Twenty Adams 12 Five Star Schools Adams County School District 14 Adams County School District No. 50 Boulder Valley School District RE-2 Cherry Creek School District No. 5 Colorado Springs School District No. 11 Harrison School District No. 2 Jefferson County School District R-1 Mapleton Public Schools Poudre School District School District No.1 in the City and County of Denver, Colorado St. Vrain Valley School District RE 1J Thompson R2-J School District Weld County School District Six

They have won the Association of School Business Officials International’s (ASBO) Certifi-cate of Excellence in Financial Reporting Program (COE) for excellence in the preparation and issuance of the fiscal year end 2009 Comprehensive Annual Financial Report (CAFR).

The Certificate of Excellence in Financial Reporting Program was designed by ASBO Interna-tional to enable school business officials to achieve a high standard of financial reporting. The award, the highest recognition for school district financial operations offered by ASBO, is only conferred to school systems that have met or exceeded the standards of the program. By pre-paring and presenting a CAFR, these school districts validated the credibility of their school system's operations, measured the integrity and technical competence of the business staff, as-sisted in strengthening their presentations for bond issuance statements, and provided profes-sional recognition.

“For more details visit www.asbointl.org

You can also call or email Michelle Perkins at (866) 682-2729 x7067 Toll-Free or [email protected]

ASBO’s Certificate of Excellence Recipients

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CASBO is seeking applications for the Service to the Profession Award. This award sponsored by American Fidelity Assurance Company recognizes outstanding school business officials for their work and dedication to the profession. The Year 2011 recipient will receive a beautiful lead crystal achievement award as well as a cash gift of $200 . Winner of the award will be announced at the 57th Annual Conference on April 21, 2011. The application process has been greatly simplified and currently only requires a short narrative out-lining the nominee's “contribution to the profession.” Nominate your Outstanding School Business Official today and submit in care of Bert Huszcza, 4627 W 105th Way, Westminster, Co 80031 or to

[email protected]. Deadline for submitting applications is March 15, 2011

Application Deadline:

March 15, 2011

Sponsored

By American Fidelity

Assurance Company

Who Do YOU Know?

American Fidelity CASBO

Service to the Profession Award

Position ______________________________________________________

School District ______________________________________________________

Description ______________________________________________________

______________________________________________________

Salary Range ______________________________________________________

Apply by ______________________________________________________

Application Process

has been streamlined

Employment Opportunities Ads for school business official positions are provided at no charge as a service to our members. Send your LEA’s non-curriculum positions to [email protected] for placement in the CASBO Quarterly. All LEA position ads will not be returned and are subject to review, approval and editing prior to publication.

Membership News Promoted to a new position? Moved on to another school district? Received an award? Just got married or have a new child? Whatever the news your CASBO friends want to

know. Just give us a few details and we’ll publish it in the CASBO Quarterly.

Send an email with the information to: [email protected]

Name ______________________

School District_______________

What’s New _________________

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58th Annual CASBO Conference

Schedule at a Glance

Wednesday, April 20, 2011

12:00 P.M. – 5:00 P.M. ………………………..…………………………………. Registration 12:30 P.M. – 1:15 P.M. ……………………..…………… 2011 Colorado Legislative Update 1:30 P.M. –3:30 P.M. …………....…..……….…. Colorado Department of Education Updates 3:45 P.M. – 5:00 P.M. ………………………….……….………………….. Goldmine Sessions 3:45 P.M. – 5:00 P.M. ………………………………………………….. Current State of PERA

5:00 P.M. – 6:30 P.M. …………………………...……………….. Poolside Cocktail Reception 6:00 P.M. - 7:00 P.M. …………………..…….. Past President’s Reception (by invitation only) 6:30 P.M. – 11:00 P.M. ……………………...………………..… Vendor Hospitality Functions

Thursday, April 21, 2011

7:30 A.M. – 8:30 A.M ………………...………………. Registration & Continental Breakfast 8:30 am – 9:45 am ………………………….……………..………………5 Breakout Sessions 9:45 A.M. – 11:15 A.M. …………………….…………..…………………..… Vendor Exhibits 11:15 A.M. – 12:30 A.M. ………………….……….…………………... First General Session

Keynote Presentation by Karyn Ruth White,

“Laughing in the Face of Stress”

12:30 P.M. – 1:30 P.M. …………………….……………..……….. Member/Vendor Luncheon Annual Business Meeting and Election of CASBO Board 1:45 pm – 3:00 pm. …………………………….………………………..… 5 Breakout Sessions

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Thursday, April 21, 2011

3:15 pm – 4:30 pm ……………………………………………..………………5 Breakout Sessions 4:30 P.M. – 6:00 P.M. …………………………………………………………... Vendor Exhibits

Food Stations and Refreshments Provided

6:30 P.M. – 9:30 P.M. ……………………………. CASINO NIGHT and ENTERTAINMENT

Sponsored by Wells Fargo Insurance Services, Gaming and Conversation

Friday, April 22, 2011

8:00 am – 8:45 am ……………………………...……….……… Registration and Buffet Breakfast 8:45 am – 10:30 am ………………………………...….……..………… Second General Session

Keynote Presentation by Dan Maas, Ed.D.

“Achievement, Technology and Leadership”

10:30 am – 10:45 am……………………………………………..…………….……………… Break 10:45 am – 12:00 am …………………..….……………………….…..……… 4 Breakout Sessions

12:00 noon –12:30 pm…………………………...……… Town Meeting with the CASBO Board Light Refreshments and Snacks

12:30 pm ……………………………….…………….…...………… CASBO Conference Adjourn



April 20-22, 2011 Omni Interlocken Hotel, Broomfield, CO



58th Annual CASBO Conference

Schedule at a Glance

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Service to the Profession Award

Application

e-mail this com

pleted Official A

pplication to ColoradoA

[email protected]

2011 Official Application Application deadline: March 15, 2011

Please type or print:

Name of Applicant/Nominee Title School District/Employer Phone Number Fax Number `Email Address City Zip Name of /Nominator (if applicable) Phone Number Demographic and Professional Information Please describe why you or the applicant should receive this award. Please limit the re-

sponse to no more than two hundred words

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The 2010-11 CASBO Board of Directors The 2010-11 CASBO Board of Directors were installed at the 57th Annual Spring Confer-ence by Jim Scharff of Iowa ASBO. Pictured from Left to Right: Stephanie Watson, Cristal Swain, Kevin Smelker, Sandy McClure, Ron McCulley, Terry Schueler, Bill Sutter, Kristen Colonell, Shelley Becker, Cyndi Wright, Andy Moore, and Mark Wilsey.

$$ CASBO $$ $$ CASBO $$ $$ CASBO $$ $$ CASBO $$ SCHOLARSHIPSSCHOLARSHIPSSCHOLARSHIPSSCHOLARSHIPS

GENERAL INFORMATION:

• Two $1,000 Scholarships Awarded Annually • Awarded at the Annual Conference, April 2011 • Deadline for Applications March 15, 2011 ELIGIBILITY:

• Dependent of an Active CASBO Member • A High School Senior • Active in School and Community Leadership FOR MORE INFORMATION CONTACT:

CASBO Scholarship Chair: Kristen Colonell, Sheridan School District, (720) 833.6603 or e-mail to: [email protected]

Application Deadline:

March 15,

2011

Sponsored

By

Commerce Bank

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Board Member Candidates Candidates for the following positions on the Colorado ASBO Board are needed:

Directors of the Board (4 openings; 2 year term)

Vice-President (Must have served on the Board at least one of the past three years)

Your Association and Kevin Smelker, Im-mediate Past-President and Chair of the Nominating Committee, will be accepting applications for the above positions begin-ning November 15, 2010. The Directors will serve two year terms beginning with the first meeting following the Annual Spring confer-ence, with four new Directors being elected each year to fill the eight Director positions on the Board. The position of President is filled by automatic succession of the Vice-President in that post.

To apply please mail or Email your name, position title, School District, email address and phone number to: Kevin Smelker Harrison School District #2 1060 Harrison Road Colorado Springs, CO 80906

[email protected]

Or email it in care of: “Colorado ASBO Nominations” [email protected]

Become a leader within

Colorado ASBO

20

CASBO QUARTERLY Colorado ASBO c/o Bert Huszcza 4627 W. 105th Way Westminster, CO 80031

Service to the Profession Award Ap-plication Deadline

Go to www.ColoradoASBO.org

March 15, 2011

ColoradoASBO Fall Conference Keystone Lodge Keystone, CO

September 7-9, 2011

ASBO International

2011 Annual Meeting & Exhibits Seattle, Washington

September 16-20 2011

For more information call (703) 478-0405

Or visit the ASBO website at

www.asbointl.org

ColoradoASBO 58th Annual Spring Conference Omni Hotel Broomfield, CO

April 20-22, 2011

Student Scholarship Application Deadline

Go to www.ColoradoASBO.org

March 15, 2011

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NONPROFIT ORG US POSTAGE PAID WESTMINSTER CO

PERMIT NO. 15

Documents

The International Standard on the Practice of Risk