EMRP Contracts Financial Audit Guidelines part1 pdf

... version www.adultpdf.com 42 Chapter 3: Financial Audit that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit ... independent auditors’ report and the report on compliance and internal control over financial reporting based on an audit of financial statements performed in accordance w...

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... 41 Independent Auditors' Report 41 Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing ... direct the Auditor to conduct a management and financial audit of all contracts or agreements awarded by the Hawai`i Tourism Authority to a major contractor every five years. E...

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... version www.adultpdf.com 11 Chapter 1: Introduction Previous audits revealed the State’s history of exercising inadequate oversight of its tourism-related contracts. A previous audit also found that ... most recent audit in 2003, Financial Audit of the Department of Business, Economic Development and Tourism, Report No. 03-03, found that the authority did not adequately manage its c...

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... Internet service for employees’ home computers. Source: Office of the Auditor This is trial version www.adultpdf.com 21 Chapter 2: The Hawai`i Tourism Authority Enabled the Hawai`i Visitors ... anticipation of an imminent relocation to that island. Source: Office of the Auditor This is trial version www.adultpdf.com 15 Chapter 2: The Hawai`i Tourism Authority Enabled the Hawa...

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... should be noted that the scope of our financial audit primarily focused on the calendar year ending December 31, 2002. Although HVCB conducted its own financial audit for the same period, the State ... is necessary to ensure that the contracts were evaluated according to HVCB guidelines and serves as a basis for determining whether to terminate or renew the contracts. Contracts...

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... pertinent to an understanding of the financial statements and financial condition of HVCB are discussed in this section. Description of Financial Statements Statements of Financial Position (Exhibit 3.1) Statements ... 3.3) In-Kind Contributions at Fair Value (Exhibit 3.4) Notes to Financial Statements This is trial version www.adultpdf.com 48 Chapter 3: Financial Audit On Augus...

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... This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com 55 Comments on Agency Responses Responses of the ... accepted accounting principles. This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com ... made three clarifying points. First, they point out that HVCB conducted...

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... annual audit conducted in accordance with the Office of Inspector General’s Guidelines for Financial Audits Contracted by Foreign Recipients (Guidelines) . Paragraphs 1.16 and 2.3 of the Guidelines ... determining audit requirements. The audits are normally performed by independent auditors acceptable to the cognizant RIG office. The audit agreements between recipients and i...

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... This is trial version www.adultpdf.com This is trial version www.adultpdf.com 54 Chapter 3: Financial Audit statement is effective for financial statements for periods beginning after ... department’s financial statements. This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com 52 Chapt...

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