the rewards of being different ANZ financial report 2006

... one-half of the voting rights of the other entity; power to govern the fi nancial and operating policies of the other entity; power to appoint or remove the majority of the members of the board of ... impairment. The gain or loss on the disposal of premises and equipment is determined as the difference between the carrying amount of the assets at...

Ngày tải lên: 04/07/2014, 21:59

... (4%) Elections $2.4 (4%) Arts $1.4 (3%) Transit Revenue Stabilization $0.9 (2%) Other $0.7 (1%) Total Reserves $54.8 (100%) Financial Graphs     ...

Ngày tải lên: 29/03/2014, 18:20

... missions, the office conducts the following types of examinations: 1. Financial audits attest to the fairness of the financial statements of agencies. They examine the adequacy of the financial records ... version www.adultpdf.com Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State Constitution (Article VII...

Ngày tải lên: 20/06/2014, 02:20

... Chart of the Department of Hawaiian Home Lands Source: Department of Hawaiian Home Lands. Hawaiian Homes Commission Office of the Chairman Administrative Services Office Fiscal Office Planning Office Information ... reviewed the extent to which recommendations made in the department’s prior external financial audit and in Chapter 2 of the State Auditor’s Report No. 93-...

Ngày tải lên: 20/06/2014, 02:20

... then becomes difficult to enforce in the absence of a binding written agreement. In addition, the fiscal office is not informed of the repayment terms for these advances. Because the fiscal office ... department is in the process of determining the specific provisions for the lessee. • The department has reached an agreement with the lessee who is abiding by the term...

Ngày tải lên: 20/06/2014, 02:20

... of operations of only that portion of the funds and account groups of the State of Hawaii that are attributable to the transactions of the department. In our opinion, except for the effects of ... version www.adultpdf.com 23 Chapter 3: Financial Audit Chapter 3 Financial Audit This chapter presents the results of the financial audit of the Department o...

Ngày tải lên: 20/06/2014, 02:20

... portion of their compensation. The Department of Human Resources Development, State of Hawaii, has the fiduciary responsibility of administering the plan. The plan assets are protected from claims of ... cost. 12. Office Space – Certain office space is provided to the department at no cost by the Department of Accounting and General Services, State of Hawaii. Other o...

Ngày tải lên: 20/06/2014, 02:20

... which the collateral for the loans is not covered by casualty insurance. The number of such loans is not known. Other – As of June 30, 2001, substantially all of the reserve for encumbrances in the ... appropriated, by the end of each respective fiscal year. The State prepaid a portion of its June 30, 2001 obligation in the prior year. The department received the...

Ngày tải lên: 20/06/2014, 02:20

... to compute, for the department, any of the amounts reported in the financial statements. To do so compromises the independence of external auditing. The department agrees that the $1.8 million ... included in the report, please submit them no later than Wednesday , August 28, 2002. The Governor and presiding officers of the two houses of the Legislature have als...

Ngày tải lên: 20/06/2014, 02:20

... State of Hawaii, as of and for the y~ar ended June 30, 2001, as listed in the foregoing table of contents. These combined financial statex;nents are the responsibility of the management of the ... of the Department of Hawaiian Home Lands, State of Hawaii, are inten ed to present the fmancial position and results of operations of only that portion of the...

Ngày tải lên: 20/06/2014, 02:20