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Complete the online HCCP application. Designees are not required to send in proof of CE earned at time of renewal. You can submit this documentation using the CE form. HCCPs will receive their renewal invoice via email about 60 days before their designation is set to expire. If your contact information has changed, please update it using the online form. The NAHB website uses cookies. We do this to provide a personalized experience, improve our content, and monitor the site performance.

To learn more and control what cookies are used, go to Manage Cookies. Contact: Professional Designations Helpline designations nahb. HCCPs that attend each webinar fulfill their annual continuing education requirement.

Which rule do you follow if you have a property that has several different programs mixed property? Bonds issued by a municipal, county or state government whose interest payments are not subject to federal income tax and sometimes also state or local income tax.

If it is not the year the building is placed in service, owner must elect to defer the credits which is done on the Form Widespread - this type of loss is generally on a large scale caused by an act of nature; is not considered widespread loss unless it is in a Presidentially Declared Disaster area.

Reduction - there is not recapture if the unit is restored in a reasonable period of time; if it is restored by the end of the taxable year there is not reduction; if it is not restored until sometime in the next taxable year, there is a reduction of tax credits for the months that the unit is being repaired; If the unit is not restored by the end of the 2nd year, this will result in the recapture of tax credits.

Flashcards FlashCards Essays. Create Flashcards. Share This Flashcard Set Close. Please sign in to share these flashcards. We'll bring you back here when you are done. Sign in Don't have an account? Set the Language Close. Add to Folders Close. Please sign in to add to folders. Upgrade to Cram Premium Close. Upgrade Cancel. Related Essays The Importance Of Being A Dermatologist The application for the exam must be filed on March 1st of the year on which the candidate intends to take the exam.

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Card Range To Study through. What is Placed in Service date of a project that is considered New Construction? When the Certificate of Occupancy CO is received. What is the Placed in Service date of a project that is considered to be an Acquisition? Date of purchase. What is the Placed in Service date of a project that is considered to be a Rehab? Adjusted basis - the cost basis of a building adjusted for capital improvements minus allowable depreciation; term used by CPAs.

When should the minimum set-aside be met? Must be met by the end of the first year of the tax credit period. When can an owner place the building in service? Building can be placed in service the first year of the tax credit year or the following year. Quarterly Owners Certification. Due after the first full calendar quarter following the quarter the last building was placed in service Due every quarter for the next 3 quarters. Compliance Monitoring Onsite Inspection. Seltzer, First Housing, Amerinational.

Owners Certification of Compliance. Due every year during the compliance period. Consideration of the likely occurrence is usually based upon a combination of experience, epidemiological data, and information in the technical literature.

When conducting the hazard evaluation, it is helpful to consider the likelihood of exposure and severity of the potential consequences if the hazard is not properly controlled. In addition, consideration should be given to the effects of short term as well as long term exposure to the potential hazard. During the evaluation of each potential hazard, the food, its method of preparation, transportation, storage and persons likely to consume the product should be considered to determine how each of these factors may influence the likely occurrence and severity of the hazard being controlled.

The team must consider the influence of likely procedures for food preparation and storage and whether the intended consumers are susceptible to a potential hazard.

However, there may be differences of opinion, even among experts, as to the likely occurrence and severity of a hazard. Hazards identified in one operation or facility may not be significant in another operation producing the same or a similar product. A summary of the HACCP team deliberations and the rationale developed during the hazard analysis should be kept for future reference.

This information will be useful during future reviews and updates of the hazard analysis and the HACCP plan. Appendix D gives three examples of using a logic sequence in conducting a hazard analysis. While these examples relate to biological hazards, chemical and physical hazards are equally important to consider. Appendix D is for illustration purposes to further explain the stages of hazard analysis for identifying hazards.

Hazard identification and evaluation as outlined in Appendix D may eventually be assisted by biological risk assessments as they become available. While the process and output of a risk assessment NACMCF, 1 is significantly different from a hazard analysis, the identification of hazards of concern and the hazard evaluation may be facilitated by information from risk assessments.

Thus, as risk assessments addressing specific hazards or control factors become available, the HACCP team should take these into consideration. Upon completion of the hazard analysis, the hazards associated with each step in the production of the food should be listed along with any measure s that are used to control the hazard s. The term control measure is used because not all hazards can be prevented, but virtually all can be controlled.

More than one control measure may be required for a specific hazard. On the other hand, more than one hazard may be addressed by a specific control measure e. For example, if a HACCP team were to conduct a hazard analysis for the production of frozen cooked beef patties Appendices B and D , enteric pathogens e.

Cooking is a control measure which can be used to eliminate these hazards. The following is an excerpt from a hazard analysis summary table for this product. Enteric pathogens: e. The hazard analysis summary could be presented in several different ways.

One format is a table such as the one given above. Another could be a narrative summary of the HACCP team's hazard analysis considerations and a summary table listing only the hazards and associated control measures.

A critical control point is defined as a step at which control can be applied and is essential to prevent or eliminate a food safety hazard or reduce it to an acceptable level. The potential hazards that are reasonably likely to cause illness or injury in the absence of their control must be addressed in determining CCPs.

Complete and accurate identification of CCPs is fundamental to controlling food safety hazards. A CCP decision tree is not a substitute for expert knowledge. Critical control points are located at any step where hazards can be either prevented, eliminated, or reduced to acceptable levels. Examples of CCPs may include: thermal processing, chilling, testing ingredients for chemical residues, product formulation control, and testing product for metal contaminants.

CCPs must be carefully developed and documented. In addition, they must be used only for purposes of product safety. For example, a specified heat process, at a given time and temperature designed to destroy a specific microbiological pathogen, could be a CCP. Likewise, refrigeration of a precooked food to prevent hazardous microorganisms from multiplying, or the adjustment of a food to a pH necessary to prevent toxin formation could also be CCPs.

Different facilities preparing similar food items can differ in the hazards identified and the steps which are CCPs. This can be due to differences in each facility's layout, equipment, selection of ingredients, processes employed, etc. A critical limit is used to distinguish between safe and unsafe operating conditions at a CCP. Critical limits should not be confused with operational limits which are established for reasons other than food safety.

Each CCP will have one or more control measures to assure that the identified hazards are prevented, eliminated or reduced to acceptable levels. Each control measure has one or more associated critical limits. Critical limits may be based upon factors such as: temperature, time, physical dimensions, humidity, moisture level, water activity a w , pH, titratable acidity, salt concentration, available chlorine, viscosity, preservatives, or sensory information such as aroma and visual appearance.

Critical limits must be scientifically based. For each CCP, there is at least one criterion for food safety that is to be met.

An example of a criterion is a specific lethality of a cooking process such as a 5D reduction in Salmonella. The critical limits and criteria for food safety may be derived from sources such as regulatory standards and guidelines, literature surveys, experimental results, and experts. An example is the cooking of beef patties Appendix B.

The process should be designed to ensure the production of a safe product. The hazard analysis for cooked meat patties identified enteric pathogens e. Furthermore, cooking is the step in the process at which control can be applied to reduce the enteric pathogens to an acceptable level. To ensure that an acceptable level is consistently achieved, accurate information is needed on the probable number of the pathogens in the raw patties, their heat resistance, the factors that influence the heating of the patties, and the area of the patty which heats the slowest.

Collectively, this information forms the scientific basis for the critical limits that are established. Some of the factors that may affect the thermal destruction of enteric pathogens are listed in the following table.

To ensure that this time and temperature are attained, the HACCP team for one facility determined that it would be necessary to establish critical limits for the oven temperature and humidity, belt speed time in oven , patty thickness and composition e. In this second facility the internal temperature and hold time of the patties are monitored at a frequency to ensure that the critical limits are constantly met as they exit the oven.

The example given below applies to the first facility. Patty composition: e. Monitoring is a planned sequence of observations or measurements to assess whether a CCP is under control and to produce an accurate record for future use in verification. Monitoring serves three main purposes. First, monitoring is essential to food safety management in that it facilitates tracking of the operation.

If monitoring indicates that there is a trend towards loss of control, then action can be taken to bring the process back into control before a deviation from a critical limit occurs.

Second, monitoring is used to determine when there is loss of control and a deviation occurs at a CCP, i. When a deviation occurs, an appropriate corrective action must be taken. Third, it provides written documentation for use in verification. An unsafe food may result if a process is not properly controlled and a deviation occurs.

Because of the potentially serious consequences of a critical limit deviation, monitoring procedures must be effective. Ideally, monitoring should be continuous, which is possible with many types of physical and chemical methods. For example, the temperature and time for the scheduled thermal process of low-acid canned foods is recorded continuously on temperature recording charts. If the temperature falls below the scheduled temperature or the time is insufficient, as recorded on the chart, the product from the retort is retained and the disposition determined as in Principle 5.

Likewise, pH measurement may be performed continually in fluids or by testing each batch before processing. There are many ways to monitor critical limits on a continuous or batch basis and record the data on charts. Continuous monitoring is always preferred when feasible. Monitoring equipment must be carefully calibrated for accuracy.

Assignment of the responsibility for monitoring is an important consideration for each CCP. Specific assignments will depend on the number of CCPs and control measures and the complexity of monitoring. Personnel who monitor CCPs are often associated with production e. Those individuals must be trained in the monitoring technique for which they are responsible, fully understand the purpose and importance of monitoring, be unbiased in monitoring and reporting, and accurately report the results of monitoring.

In addition, employees should be trained in procedures to follow when there is a trend towards loss of control so that adjustments can be made in a timely manner to assure that the process remains under control.

The person responsible for monitoring must also immediately report a process or product that does not meet critical limits. All records and documents associated with CCP monitoring should be dated and signed or initialed by the person doing the monitoring.

When it is not possible to monitor a CCP on a continuous basis, it is necessary to establish a monitoring frequency and procedure that will be reliable enough to indicate that the CCP is under control. Statistically designed data collection or sampling systems lend themselves to this purpose. Most monitoring procedures need to be rapid because they relate to on-line, "real-time" processes and there will not be time for lengthy analytical testing.

Examples of monitoring activities include: visual observations and measurement of temperature, time, pH, and moisture level. Microbiological tests are seldom effective for monitoring due to their time-consuming nature and problems with assuring detection of contaminants. Physical and chemical measurements are often preferred because they are rapid and usually more effective for assuring control of microbiological hazards.

For example, the safety of pasteurized milk is based upon measurements of time and temperature of heating rather than testing the heated milk to assure the absence of surviving pathogens.

With certain foods, processes, ingredients, or imports, there may be no alternative to microbiological testing. However, it is important to recognize that a sampling protocol that is adequate to reliably detect low levels of pathogens is seldom possible because of the large number of samples needed. This sampling limitation could result in a false sense of security by those who use an inadequate sampling protocol.



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