Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan part5 doc

... an audit performed in accordance This is trial version www.adultpdf.com 13 Chapter 2: Internal Control Deficiencies • Establish written guidelines for the following loan functions: loan origination, ... Deprived the State of the Use of Funds for Other Priorities The department does not properly unencumber funds This is trial version www.adultpdf.com 17 Chapt...

Ngày tải lên: 18/06/2014, 20:20

... made. The State Legislature specifies the lapse dates and any other contingencies which may terminate the authorizations for other appropriations. Budgets adopted by the State Legislature for the ... governmental activities and major fund information of the State that are attributable to the transactions of the department. The state comptroller maintains the central ac...

Ngày tải lên: 18/06/2014, 20:20

... held either by the State Treasury or by the State’s fiscal agents in the name of the State. Information regarding the carrying amount and corresponding bank balances of cash (which includes the ... deposits held for the Foreign- Trade Zone Division and the High Technology Development Corporation. At June 30, 2002, accounts and loans receivable consisted of the following:...

Ngày tải lên: 18/06/2014, 20:20

... issued and held by the authority, as the checks then become vulnerable to theft. Also, the check was for $40,000 and, based on the authority’s claims, was held for about a month. The authority also ... copy of the checklist to each loan file, most of the checklists were either blank or incomplete. Merely including the checklist in each of the loan files does not miti...

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/06/2014, 20:20

... 18 Chapter 2: Internal Control Deficiencies The department has no formal policies and procedures with respect to either the workers’ compensation reserve or the IBNR. The process of initial ... version www.adultpdf.com 13 Chapter 2: Internal Control Deficiencies Given that the department is responsible for the majority of the State’s employees and that the...

Ngày tải lên: 20/06/2014, 02:20

... major fund and the aggregate remaining fund information of the State that are attributable to the transactions of the department. The State comptroller maintains the central accounts for all State ... version www.adultpdf.com 23 Chapter 3: Financial Audit Chapter 3 Financial Audit This chapter presents the results of the financial audit of the Department of Human Res...

Ngày tải lên: 20/06/2014, 02:20

... approval. To the extent not expended or encumbered, general fund appropriations generally lapse at the end of the fiscal year for which the appropriations were made. The State Legislature specifies the ... liability represents the estimated ultimate net cost of all reported losses incurred through the date of the financial statements. The department has established a lia...

Ngày tải lên: 20/06/2014, 02:20

Ngày tải lên: 20/06/2014, 02:20

... resources and therefore are not reported in the governmental funds 5,488,443 Long-term liabilities are not due and payable in the current period and therefore are not reported in the governmental ... funds. However, in the statement of activities, the cost of capital assets is allocated over their estimated useful lives and reported as depreciation expense. In the current period...

Ngày tải lên: 20/06/2014, 02:20