NISHIHAMA & KISHIDA, CPAs, INC CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005 part2 potx

NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part1 pptx

... for the DOE, as of June 30, 2005, 7This is trial versionwww.adultpdf.com NISHIHAMA & KISHIDA, CPA's, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE ... information of the State of Hawaii thatisattributable to the transactions of the DOE. They do not purport to, and do not, present fairly the financial position of the State of Hawaii as of June 30, 2005, ... purpose of our audit was to formanopinionon the fairness of the presentation of the DOE's financial statements for the fiscal year ended June 30, 2005, andto comply with the requirements of...

NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part2 potx

... versionwww.adultpdf.com State of Hawaii Department of Education MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) Fiscal Year Ended June 30, 2005 The Department& apos;s long-term debtismanaged by the Department ... versionwww.adultpdf.com State of Hawaii Department of Education MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) Fiscal Year Ended June 30, 2005 EXPLANATION OF MAJOR DEPARTMENTAL PROGRAMS The State Budgetisorganized ... compensation of the Department& apos;s employees, including laborrelations functions to the Department. Future transfers to the Department from other State departments will include:• The State Department...

NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part3 pptx

... versionwww.adultpdf.com Department of Education State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2005 NOTE A - FINANCIAL REPORTING ENTITY The Department of Education of the State of Hawaii (DOE), administers the ... administered by the DOEona statewide basis. The DOE is a part of the executive branch of the State of Hawaii (State) . The DOE's basic financial statements reflect only its portion of the fund ... existing at the end of the fiscal year. For this purpose, the DOEconsiders revenues tobeavailable if they are collected within sixty days of the end of the current fiscal year end. Principal revenue...

NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part4 potx

... versionwww.adultpdf.com Department of Education State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2005 NOTE D - CASH AND CASH EQUIVALENTSSubstantially all of the DOE's cash and certificates of deposit are heldin the State ... certainfinancing agreements. These carryover funds, to the extent not expendedorencumbered,lapse at June 30 of the first fiscal year of the next fiscal biennium. As of June 30, 2005, general funds ... been incurred at the date of the basic financial statements and the amount of the lossisreasonably estimable.37This is trial versionwww.adultpdf.com Department of Education State of Hawaii SCHEDULE OF EXPENDITURES OF FEDERAL...

FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part1 docx

... (DBEDT),as of andfor the fiscal year ended June 30, 2009. Our audit was performedinaccordance with the terms of ourcontract with the Office of the Auditor, State of Hawaii andwith the requirements of the Office ... Governments.OBJECTIVES OF THE AUDIT The primary purpose of our audit wastoformanopinionon the fairness of the presentation of the DBEDT's basic financial statementsas of andfor the fiscal year ended June 30, 2009, ... HigaOffice of the Auditor State of Hawaii DearMs.Hi9a:Thisisour reporton the financial audit of the Department of Business, EconomicDevelopmentandTourism, State of Hawaii (DBEDT),as of andfor...

FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part2 pdf

... (Continued) Fiscal Year Ended June 30, 2009Analysis of ChangesinNet Assets The DBEDT's net assets decreasedby$10.2 million or 11.2% during the fiscal year ended June 30, 2009 primarily due to the ... the unreserved fund balance may serveasauseful measure of a government's net resources available for spending at the endofthe fiscal year. As of the end of the current fiscal year, the ... the current fiscal year& apos;s total expenses exceeding the current fiscal year& apos;s total revenues.Total revenues for the DBEDT were$45.1million for the fiscal year ended June 30, 2009.Revenues...

FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part3 ppt

... (DBEDT)isa department of the State of Hawaii (the State) . The DBEDT's basic financial statementspresent the financial position and changesin financial position of only that portion of the governmental ... versionwww.adultpdf.com Department of Business,EconomicDevelopment and Tourism State of Hawaii NOTESTO THE BASIC FINANCIAL STATEMENTS June 30, 2009NOTE A - FINANCIAL REPORTING ENTITY The Department of Business, ... available at the State Department of Accounting and General Services.During the fiscal year ended June 30, 2009, there were no expendituresinexcess of appropriations at the legal level of budgetary...

FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part1 docx

... information of the State of Hawaii thatisattributable to the transactions of the DHS. They do not purport to, and do not, present fairly the financial position of the State of Hawaii as of June 30, 2009, ... DHS.Sincerely,N&K CPAs, Inc. ~>I~Ron ShiigiPrincipal4This is trial versionwww.adultpdf.com FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009Submitted ... year ended June 30, 2009. Our audit wasperformedinaccordance with the terms of our contract with the Office of the Auditor, State of Hawaii and with the requirements of the U.S.Office of Management...

FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part2 pdf

... versionwww.adultpdf.com Department of Human Services State of Hawaii MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) Fiscal Year Ended June 30, 2009 The differences between the original and final budget for the ... in the fiscal year ended June 30, 2009. Annual depreciation totaling approximately·$2.7 million decreased the net cost basis during the fiscal year ended June 30,2 009.Capital Assets, Net of Depreciation20092008 State ... facilitiesisincludedin the statement of activities for the fiscal year ended June 30, 2009. The changesin the net assets of the DHS from governmental activities are summarized below. The DHS directs...

FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part3 pptx

... services. The DHSispart of the executive branch of the State of Hawaii (State) . The DHS's basic financial statements reflect only its portion of the fund type categories. The State Comptrollermaintains ... Comptrollermaintains the central accounts forall state funds and publishes financial statements for the State annually which includes the DHS's financial activities. The accompanying basic financial statements ... the basic financial statements.23This is trial versionwww.adultpdf.com Department of Human Services State of Hawaii RECONCILIATION OF THE CHANGEINFUNDBALANCES OF GOVERNMENTAL FUNDSTO THE STATEMENT OF ACTIVITIESFiscal...

Xem thêm