Financial Audit of the Hawaii Public Employees Health Fund A Report to the Governor and the Legislature of the State of Hawaii part1 pdf
Financial Audit of the Hawaii Public Employees Health Fund A Report to the Governor and the Legislature of the State of Hawaii_part1 pdf
... the Legislature of the State of Hawaii THE AUDITOR STATE OF HAWAII Report No. 99-18April 1999This is trial versionwww.adultpdf.com The Auditor State of Hawaii OVERVIEW Financial Audit of the Hawaii Public ... Financial audits attest to the fairness of the financial statements of agencies. Theyexamine the adequacy of the financial records and accounting and internal controls, and they determine the legality ... departmental personnel and fiscal officers, and employers.This is trial versionwww.adultpdf.comOffice of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State...
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Financial Audit of the Hawaii Public Employees Health Fund A Report to the Governor and the Legislature of the State of Hawaii_part2 doc
... administrator and staff to fulfill its requirements and state laws. The Board and the administrator are tasked with managing the Health Fund; however, they are ineffective in meeting statutory financial reporting ... 87-29(2) and (3),HRS, and places the State at risk when trying to determine the true financial condition of and cost to operate the Health Fund. The Governmental Accounting Standards Board of the Financial Accounting ... and financial reporting of the Health Fund; to recommend improvements to such systems, procedures, and reports; and to report on the financial statements of the Health Fund. 2. To ascertain whether...
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Financial Audit of the Hawaii Public Employees Health Fund A Report to the Governor and the Legislature of the State of Hawaii_part3 pot
... noncompliance with laws and regulations applicable to the Health Fund that are required to bereported under Government Auditing Standards. To the Auditor State of Hawaii We have audited the following ... Financial StatementsThis is trial versionwww.adultpdf.com17Chapter 3: Financial Audit Chapter 3 Financial Audit This chapter presents the results of the financial audit of the Hawaii Public ... standards and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States, except that management of the Health...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part1 ppt
... Financial Audit of the Department of Public Safety Report No. 02-10May 2002 A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG ... requires the State Auditor to conductpostaudits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State of Hawaii (State) and its political ... of Public Safety A Report to the Governor and the Legislature of the State of Hawaii THE AUDITOR STATE OF HAWAII Report No. 02-10May 2002This is trial versionwww.adultpdf.com3Chapter 1: IntroductionOffice of the DirectorExhibit1.2OrganizationalStructure of the Department of Public SafetyCrimeVictimsCompensationCommission* Hawaii ParolingAuthority*CorrectionalIndustriesAdvisoryCommittee*OffenderFamilyServiceProgramAdvisoryCouncil*CorrectionsPopulationManagementCommission*ExecutiveAssistantOffice Public AffairsOffice...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part2 docx
... departmental staff on public affairs policies and procedures; and manages the preparation and distribution of the departmental annual report. The Internal Affairs Office conducts criminal, administrative, ... significantly higher than (1) the average of ten days for all state employees, based on the estimate used by the actuary for the Employees Retirement System of the State of Hawaii; (2) the national ... month,respectively. There is only a five-day time lag between the end of the pay period and the pay date. Therefore, a portion of salaries and wagesis based on projected time and attendance. Salary overpayments...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part3 ppt
... Standards. The Auditor State of Hawaii: We have audited the accompanying combined financial statements of the Department of Public Safety, State of Hawaii (department), as of and for the year ... 3: Financial Audit Chapter 3 Financial Audit This chapter presents the results of the financial audit of the Department of Public Safety, State of Hawaii (department), as of and for the fiscalyear ... standards generally accepted in the UnitedStates of America and the standards applicable to financial auditscontained in Government Auditing Standards, issued by the ComptrollerGeneral of the...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part4 pdf
... generally accepted in the United States of America(GAAP) requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities and disclosures of contingent ... measurable and available to finance operations of the fiscalyear or liquidate liabilities existing at fiscal year-end. Measurable meansthat the amount of the transaction can be determined. Available ... name of the State. The department also maintains cash in banks which are held separatelyfrom cash in the State Treasury. As of June 30, 2001, the carryingamount of total bank deposits was approximately...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part5 pot
... 2001DEPARTMENT OF PUBLIC SAFETY STATE OF HAWAII Statement of Cash Flows – Proprietary Fund TypeThis is trial versionwww.adultpdf.com42Chapter 3: Financial Audit Exhibit CVarianceVarianceVarianceFavorableFavorableFavorableBudget ... statements.General FundTotals (Memorandum Only)Special Revenue FundsDEPARTMENT OF PUBLIC SAFETY STATE OF HAWAII Combined Statement of Revenues and Expenditures – Budget and Actual (Budgetary Basis)General ... levels of sick leave usage with that of other state agencies and national averages.We understand the department’s concerns with the comparison; however,an average of 27 sick leave days taken...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part6 doc
... that your office has to offer .I am pleased to report that the Department has made significant progresstowards financial accountability and your audit report affirms this. The Department has ... DirectorCorrectionsSmNEY A. HAYAKAWADeputy DirectorLaw Enforcement STATE OF HAWAII DEPARTMENT OF PUBLIC SAFETY919Ala Moana Boulevard, 4th FloorHonolulu, Hawaii 96814RECE~IEDHAriL 52 PH 'OlO f'.' ... for the opportunity to respond to the draft of the Financial Audit of the Department of Public Safety. The issues addressed in your report such asovertime, overpayments, and the inmate trust accounting...
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Financial Audit of the Department of Health A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-05 March 2004_part1 pptx
... trial versionwww.adultpdf.com Financial Audit of the Department of Health A Report to the Governor and the Legislature of the State of Hawaii THE AUDITOR STATE OF HAWAII Report No. 04-05March ... the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP THE AUDITOR STATE OF HAWAII Submitted byThis is trial versionwww.adultpdf.com2Chapter 1: IntroductionExhibit ... of matters and laws of public health of the State, including the state hospital, butexcluding assistance and care for the indigent and the medicallyindigent. The health director plans, organizes,...
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