Chapter 2: Internal Control Deficiencies part6 potx
Chapter 2: Internal Control Deficiencies _part6 potx
... version www.adultpdf.com 64 Comprehensive Annual Financial Report (CAFR). However, the June 30, 2006 State of Hawaii, Report on Internal Controls over Financial Reporting and on Compliance and Other Matters, issued in conjunction ... operations; however, the department has not dedicated appropriate resources to developing formal internal and external financial reporting systems that can m...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part7 potx
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part3 pot
... in Accordance with Government Auditing Standards This is trial version www.adultpdf.com 15 Chapter 2: Internal Control Deficiencies • Monitor contracts and relevant agreement terms in a complete and timely ... department does not properly unencumber funds This is trial version www.adultpdf.com 17 Chapter 2: Internal Control Deficiencies The department maintains petty cash...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part4 pptx
... by subsequent supplemental appropriations. Note 3 – Budgeting and Budgetary Control This is trial version www.adultpdf.com 28 Chapter 3: Financial Audit funds present increases (i.e., revenues and ... Financial Statement Presentation Notes to Basic Financial Statements This is trial version www.adultpdf.com 31 Chapter 3: Financial Audit The general and economic development special reven...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part5 doc
... and eligibility requirements are established by Chapter 88, HRS, and can be Note 9 - Retirement Benefits Note 8 - Accrued Vacation This is trial version www.adultpdf.com 35 Chapter 3: Financial Audit Restated Balance ... assets as of July 1, 2001, as restated $ 430,222,592 This is trial version www.adultpdf.com 39 Chapter 3: Financial Audit Leases The department leases office facilities...
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Chapter 2: Internal Control Deficiencies Establish written guidelines for the following loan_part6 docx
... timely basis. While this may contribute to the high rate of loan delinquency, the department’s internal handling of loans contributes significantly to the problem. The department acknowledged that
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Chapter 2: Internal Control Deficiencies _part1 ppt
... 18 Chapter 2: Internal Control Deficiencies The department has no formal policies and procedures with respect to either ... dollars. Unclear responsibilities, polices, and procedures contribute to errors This is trial version www.adultpdf.com 13 Chapter 2: Internal Control Deficiencies Given that the department is responsible for the majority of the State’s employees ... i...
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Chapter 2: Internal Control Deficiencies _part2 pptx
... assigned functions. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and, ... and for the year ended June 30, 2006. Internal control over financial reporting In planning and performing our audit, we considered the department’s internal control over financial...
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Chapter 2: Internal Control Deficiencies _part3 pot
... expenditures are recognized as incurred. Note 3 – Budgeting and budgetary control This is trial version www.adultpdf.com 37 Chapter 3: Financial Audit The changes to capital assets as of June 30, ... care and life insurance benefits In addition to providing pension benefits, the State, pursuant to Chapter 87, HRS, provides certain health care and life insurance benefits to all qualified...
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