§ 715 6 audit of federally insured state chartered credit unions
M. STATE CHARTERED CREDIT UNIONS UNDER 501(c)(14)(A) pdf
Ngày tải lên :
06/03/2014, 10:20
... retention of the tax exempt status of credit unions in 1951 probably was the absence of any indications that credit unions had deviated from their original purpose and characteristics Had credit unions ... unsecured loans Expansion of Powers of Federal Credit Unions It should be noted that the powers of federal credit unions have recently been expanded Federal credit unions are now authorized to ... Congress does not view the issuance of checking accounts by statechartered credit unions as inconsistent with the credit union concept Legislative Proposal of the Administration In addition, it...
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State Safety Oversight Program: Audit of the Tri-State Oversight Committee and the Washington Metropolitan Area Transit Authority docx
Ngày tải lên :
23/03/2014, 04:20
... cycle of auditing state safety oversight agencies under 49 CFR Part 65 9 For this fourth round of audits, which will be completed at the end of 2012, FTA decided to add a new element to the scope of ... the end of 2001 The 2005 FTA audit of TOC focused on the ability of TOC to develop and implement plans and procedures required for the implementation of 49 CFR Part 65 9 As a result of this audit, ... Memorandum of Understanding among the District of Columbia, Office of Mass Transit; the Commonwealth of Virginia, Virginia Department of Rail and Public Transportation; and the State of Maryland,...
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REPORT TO THE UTAH LEGISLATURE Number 2011-03: A Performance Audit Of Utah State Parks pptx
Ngày tải lên :
06/03/2014, 23:20
... Fleet Scofield Starvation Steinaker Utah Field House Museum 2 3 3 0.9 1.9 0.8 0.8 1.1 3.4 1.0 0 .6 2.1 7 .6 0 .6 1 .6 2.4 1.0 1.1 3.9 5.9 5.8 2.8 3.1 5.4 0 .6 5.1 10 .6 3 .6 5.4 6. 1 3 3.4 2 .6 5.5 0.1 ... scenic parks rely on an infusion of General Funds to cover their cost of operations Only of Utah’s 43 state parks and just of the state Office of the Utah Legislative Auditor General golf courses ... State Park Fremont/Otter Creek State Parks East Canyon State Park Huntington State Park Escalante State Park Starvation State Park Antelope Island State Park Palisade State Park Snow Canyon State...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
Ngày tải lên :
18/06/2014, 20:20
... a report of our financial audit of the Department of Defense, State of Hawaii The audit was conducted by the Office of the Auditor and the independent certified public accounting firm of PricewaterhouseCoopers ... THE AUDITOR STATE OF HAWAII Kekuanao‘a Building 465 S King Street, Room 500 Honolulu, Hawaii 968 13 This is trial version www.adultpdf.com The Auditor State of Hawaii OVERVIEW Financial Audit of ... State Auditor State of Hawaii Office of the Auditor 465 South King Street, Room 500 Honolulu, Hawaii 968 13 (808) 587-0800 FAX (808) 587-0830 This is trial version www.adultpdf.com Financial Audit...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part2 ppt
Ngày tải lên :
18/06/2014, 20:20
... Introduction Exhibit 1.1 Department of Defense State of Hawaii Office of the Adjutant General Organizational Chart Senior Army Advisor Senior Air Force Advisor Office of the Adjutant General Civil ... and Fiscal Office Engineering Office Hawaii Army National Guard Division Administrative Services Office Hawaii Air National Guard Division Public Affairs Office Quality Office Hawaii State Defense ... with the assertions of management in the financial statements Similar issues were communicated to the department in our Report No 96- 18, Financial Audit of the Department of Defense The following...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part3 ppt
Ngày tải lên :
18/06/2014, 20:20
... results of its test disclosed instances of noncompliance that are required to be reported under Government Auditing Standards Independent Auditors’ Report The Auditor State of Hawaii: We have audited ... implementation of Governmental Accounting Standards Board Statement No 34 as of June 30, 2002, and is reflected as part of the restatement of $12 million as of July 1, 2002 in the financial statements ... www.adultpdf.com Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results of the financial audit of the Department of Defense as of and for the fiscal year ended June...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part4 ppt
Ngày tải lên :
18/06/2014, 20:20
... Additions $ 4 76, 221 78,782 352,109 907,112 8, 764 ,64 6 11,343,233 724,809 8, 261 ,220 29,093,908 4,799,383 1,240 (2,2 16, 970) 2,583 ,65 3 8, 764 ,64 6 16, 142 ,61 6 7 26, 049 6, 044,250 31 ,67 7, 561 1,514, 863 1,077,957 ... 20,373 - $ 67 ,391 - 1 ,69 9,257 (68 ,130) - $ 8, 769 ,778 $ 6, 665 ,112 $ 2,937, 067 $ 2,273,141 $ 1 ,63 1,127 $ 8,793,254 $ 8,0 96, 853 $ 2,905,309 $ 2, 464 ,310 $ 1,752,813 62 1 ,68 8 1,0 86, 172 (712 ,62 4) (2,400,702) ... 19,472 ,61 0 767 ,597 9,299,571 52, 262 ,720 Restated Balance, July 1, 2002 Adjustments (Note 9) $ 17,158, 567 10,800 (2,1 36, 485) 15,032,882 $ 22,722,942 36, 631,177 778,397 7, 163 ,0 86 67,295 ,60 2 Disposals/...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part5 doc
Ngày tải lên :
18/06/2014, 20:20
... Financial Audit would be a “duplicate of benefits,” if the State is allowed to retain the insurance proceeds The insurance proceeds received by the State has been deposited and held in the accounts of ... department Note – Restatement 34 The department was required to record capital assets and the related accumulated depreciation as part of the implementation of GASB Statement No 34 as of June 30, 2002 ... Statement No 34 as of June 30, 2002 The cumulative effect of applying this Statement was reported as a restatement of beginning net assets as of July 1, 2001 During FY2002-03, the department identified...
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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
Ngày tải lên :
19/06/2014, 17:20
... with the terms of our contract with the Office of the Auditor, State of Hawaii and with the requirements of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, ... HONOLULU, HAWAII 968 13- 369 6 N&K (PAs, Inc T (808) 524·2255 F (808) 523-2090 ACCOUNTAN[SICONSULT~ INDEPENDENT AUDITORS' REPORT To the Auditor Office of the Auditor State of Hawaii We have audited the ... Governments, and Non-Profit Organizations, and the Compliance Supplement for Single Audits of State and Local Governments OBJECTIVES OF THE AUDIT The primary purpose of our audit was to form an...
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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
Ngày tải lên :
19/06/2014, 17:20
... 8,452,4 76 110,053 5,820,7 96 34 ,63 9,158 8,805,919 $ 1,404,035 60 2,922 7 ,68 3, 566 29,300 2 ,63 6,584 12,3 56, 407 $ 46, 995, 565 Department of Business, Economic Development and Tourism State of Hawaii ... 1,275 ,61 5 7,331 82,739 429,139 1,273,579 1 ,64 8,994 1, 269 ,174 2,384,525 1, 065 ,102 2, 163 ,69 9 204,072 220,8 26 12,277 ,63 5 8,8 76, 482 5,3 36, 671 3,030,554 4, 363 ,397 25,229, 965 11,318,250 6, 847,228 3,8 76, 497 ... EXCESS OF REVENUES OVER (UNDER) EXPENDITURES $ 11 ,62 1,434 9,794,225 (1,827,209) 52,515, 460 83,1 56, 719 22,308,445 (60 ,848,274) 365 ,000 1, 068 , 465 1 ,68 1,322 365 ,000 1,047,539 1,704,754 357 ,66 9 964 ,800...
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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
Ngày tải lên :
19/06/2014, 17:20
... (4 96, 559) 2,950,000 5 36, 466 3 ,65 1,978 331,047 (4 96, 559) 3,4 86, 466 14 ,68 2,807 59,021,7 86 10,8 36, 0 76 15, 469 937,244 521,330 (44, 567 ) 14 ,69 8,2 76 59,959,030 11,312,839 84,540 ,66 9 1,474,043 (44, 567 ) ... Development Special Revenue 2,087,3 96 $ (13 ,61 3, 267 ) 17,814,994* $ (9,498,053) ( 167 , 461 ) (109,7 46) (11,112,388)* 2,797 ,66 3* (27, 064 )* (1,2 76, 864 ) $ (7 .68 7. 864 ) $ (5.4 16, 9 26) * Amounts reflect the balances ... 32,113 1,0 96, 747 63 ,205 Loans receivable $ 1,192, 065 495,090 Less allowance for doubtful accounts $ 3,253,914 32,945 9,990 3,2 96, 849 2, 266 ,295 69 6.975 $ 1.030.554 NOTE F - DUE TO OTHER STATE AGENCIES...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part1 pdf
Ngày tải lên :
19/06/2014, 17:20
... with the Office of the AUditor, State of Hawaii and with the requirements of the U.S Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Govemments, and Non-Profit Organizations, ... HONOLULU, HAWAII 968 13- 369 6 ~ N&K (PAs, Inc ACCOUNTANTS I CONSULTANTS T (808) 524-2255 F (808) 523-2090 March 31, 2009 Ms Marion Higa, State Auditor Office of the Auditor State of Hawaii Dear Ms ... Single Audits of State and Local Governments OBJECTIVES OF THE AUDIT The primary purpose of our audit was to form an opinion on the fairness of the presentation of the DHS's basic financial statements...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part2 doc
Ngày tải lên :
19/06/2014, 17:20
... status of women / 211,7 96 Commission on fatherhood $ $ 7 96, 234,700 $ $ 541,397,2 06 $ 4 96, 887,254 118,701,545 115 ,66 7 ,61 1 3,033,934 102, 265 ,4 56 101,239,847 1,025 ,60 9 18 ,62 4,990 9,952,972 17 ,64 8,425 ... the status of women! commission on fatherhood $ 1,2 16, 613,055 $ 1,042,507 ,67 6 16. 70 % 444,530,029 404,447,2 06 9.91 % 172,981,9 46 250,020, 363 (30.81) % 28,950,428 24,440,0 86 18.45 % 21,3 06, 524 12,332,501 ... 1,042 ,62 8,055 16. 72 % 444 ,63 5, 264 405,182, 367 9.74 % 172 ,63 0,298 249, 760 ,68 9 (30.88) % 29,098, 769 24,420,402 19. 16 % 22,078,7 86 12, 068 ,584 19,830,959 10,985,970 11.33 % 9.85 % 175,123 1,897 ,61 3,534 112,798...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part3 potx
Ngày tải lên :
19/06/2014, 17:20
... 754,193 ,65 3 754,193 ,65 3 739,497,8 26 1 76, 699,474 1 76, 699,474 162 ,309,447 14,390,027 66 ,525 ,68 1 66 ,525 ,68 1 61 ,088, 567 5,437,114 25,908,3 16 25,908,3 16 21,502,230 4,4 06, 0 86 5,1 76, 608 2,101 ,60 4 5,1 76, 608 ... 795,2 86, 110 $ 769 ,60 3,784 $ 541,397,2 06 541,397,2 06 4 96, 887,254 44,509,952 118,701,545 118,701,545 115 ,66 7 ,61 1 3,033,934 103,384,0 46 102, 265 ,4 56 101,239,847 1,025 ,60 9 18,454,990 18 ,62 4,990 17 ,64 8,425 ... 709,714,085 417 ,66 1,022 769 ,60 3,784 1,127,375,107 23, 062 ,69 5 792 ,66 6,479 State- allotted appropriations Intergovernmental Nonimposed employee fringe benefits 709,714,085 417 ,66 1,022 1,920,041,5 86 5 06, 898,970...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part4 docx
Ngày tải lên :
19/06/2014, 17:20
... Basis of Presentation - The government-wide financial statements, which are the statement of net assets and the statement of activities report information of all of the non-fiduciary activities of ... EQUIVALENTS The State Director of Finance is responsible for the safekeeping of all monies paid into the State Treasury The State Director of Finance pools and invests any monies of the State, which ... GAAP purposes Excess of revenues and other financing Net change in fund balance - GAAP basis $ 23,901,1 86 26, 758,744 Human Services Med-Quest $ (10, 561 ,120) $ 17,050, 166 10,113 ,69 2 54,909,114 (4,841,701)...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part1 docx
Ngày tải lên :
19/06/2014, 17:20
... with the Office of the Auditor, State of Hawaii and with the requirements of the U.S Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Govemments, and Non-Profit Organizations, ... HONOLULU, HAWAII 968 13· 369 6 T (808) 524-22 55 F (808) 523-2090 N&K (PAs, Inc ACCOUNTAI\JTS I CONSULTAI\JTS March 30, 2010 Ms, Marion Higa, State Auditor Office of the Auditor State of Hawaii Dear ... Single Audits of State and Local Govemments OBJECTIVES OF THE AUDIT The primary purpose of our audit was to form an opinIon on the fairness of the presentation of the DHS's basic financial statements...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part2 pdf
Ngày tải lên :
19/06/2014, 17:20
... 1,127,375,107 792 ,66 6,479 1,920,041,5 86 27 .61 % (11.11) % 11 .63 % 1,4 16, 740,049 1,2 16, 9 26, 710 16. 42 % 532, 569 ,7 46 444 ,63 5, 264 19.80 % 167 ,333 ,63 0 172 ,63 0,298 (3.07) % 27,593,427 29,098, 769 (5.17) % ... 531,588,459 444,530,029 19.58 % 166 ,62 0,741 172,981,9 46 (3 .68 ) % 27,4 26, 109 28,950,428 (5.27) % 23 ,60 8,972 12, 365 , 069 $ 1,2 16, 613,055 21,3 06, 524 12,332,501 10.81 % 0. 26 % 123,155 Health care programs ... benefits Total $ 67 9,001,321 1,438 ,62 7,284 25 ,62 8,988 $ 2,143,257,593 $ 769 ,60 3,784 1,127,375,107 23, 062 ,69 5 (11.77) % 27 .61 % 1,920,041,5 86 11 .63 % This is trial version www.adultpdf.com 16 11.13 %...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part3 pptx
Ngày tải lên :
19/06/2014, 17:20
... 151, 864 , 862 21 ,66 6 ,68 0 67 ,897, 960 67 ,897, 960 61 ,125,727 6, 772,233 25,334,748 25,334,748 20,412,2 76 4,922,472 5,182 ,60 1 5,182 ,60 1 1,881, 462 3,595,300 1,881, 462 1,858, 962 1,587,301 22,500 1, 168 ,517,103 ... status of women! commission on fatherhood 1,4 16, 591,781 117,359,023 414,229,4 36 531,588,459 98,803,8 86 6,435,784 67 ,8 16, 855 20,990,325 166 ,62 0,741 27,4 26, 109 20 ,68 8,550 12, 365 , 069 2,920,422 23 ,60 8,972 ... 733,392,440 $ 67 9,001,321 $ 566 ,458,872 4 86, 984,224 403 ,62 1,3 76 83, 362 ,848 118,149,930 118,149,930 113,748,254 4,401 ,67 6 99,189, 767 96, 588,198 93, 265 ,043 3,323,155 17,588,347 17,858,347 17,202,359 65 5,988...
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