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
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, 7 This is trial version www.adultpdf.com NISHIHAMA & KISHIDA, CPA's, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE ... information of the State of Hawaii that is attributable to the transactions of the DOE. They do not purport to, and do not, present fairly...
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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
... version www.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 debt is managed by the Department ... version www.adultpdf.com State of Hawaii Department of Education MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) Fiscal Y...
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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
... version www.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 DOE on a statewide basis. The DOE is a part of the executive branch of the State of...
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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
... version www.adultpdf.com Department of Education State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2005 NOTE D - CASH AND CASH EQUIVALENTS Substantially all of the DOE's cash and certificates of deposit are held in the State ... certain financing agreements. These carryover funds, to the extent not expended or encumbered, lapse at June 3...
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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 and for the fiscal year ended June 30, 2009. Our audit was performed in accordance with the terms of our contract with the Office of the Auditor, State of Hawaii and with the requirements of the Office ... Governments. OBJECTIVES OF THE AUDIT The primary purpose of our audit was to form an opinion on the fairness of the pr...
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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, 2009 Analysis of Changes in Net Assets The DBEDT's net assets decreased by $10.2 million or 11.2% during the fiscal year ended June 30, 2009 primarily due to the ... the unreserved fund balance may serve as a useful measure of a government's net resources available for spending at the end ofthe fiscal year....
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FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part3 ppt
... (DBEDT) is a department of the State of Hawaii (the State) . The DBEDT's basic financial statements present the financial position and changes in financial position of only that portion of the governmental ... version www.adultpdf.com Department of Business, Economic Development and Tourism State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENT...
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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 that is attributable 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 Shiigi Principal 4 This is trial version www.adultpdf.com FINANCIAL AUDIT OF THE DEPARTME...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part2 pdf
... version www.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...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part3 pptx
... services. The DHS is part 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 Comptroller maintains ... Comptroller maintains the central accounts for all state funds and publishes financial statements for the State annually which includes the...
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