... have very narrow lowland areas The Gulf of California separates the peninsula from the Mexican mainland and was originally known as the Sea of Cortés Although Americans always refer to it as the ... main theater, as Carnival Paradise well as many colorful bars and lounges concentrated on the Promenade Deck The piano bar adjacent tothe aft lounge is a beautiful spot to relax As far as other ... other class of ship in the fleet Among the options are a golf simulator and tennis and basketball courts Spa facilities are among the largest and most sophistiOosterdam Atrium cated at sea There...
... enacted, the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects Health insurance analyses examine bills that propose to mandate certain health ... broad powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to produce records andto ... statute Sunrise analyses are similar to sunset evaluations, but they apply to proposed rather than existing regulatory programs Before a new professional and occupational licensing program can...
... 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, and ... collected and accounted for in accordance with federal and state laws, rules and regulations, and policies and procedures To make recommendations as appropriate Scope and Methodology We audited the ... during the first and second halves of the month, respectively There is only a five-day time lag between the end of the pay period andthe pay date Therefore, a portion of salaries and wages is based...
... following paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America andthe standards applicable to financial audits contained in ... States of America andthe standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States Compliance As part of obtaining ... Government Auditing Standards, issued by the Comptroller General of the United States Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the This...
... generally lapse at the end of the fiscal year for which the appropriations were made The State Legislature specifies the lapse date and any other particular conditions relating to terminating the ... either by the State Treasury or by the State’s fiscal agents in the name of the State The department also maintains cash in banks which are held separately from cash in the State Treasury As ... Financial Audit Due to Individuals Due to individuals represents assets held by the department primarily in a trustee capacity for the inmate population Grants Federal grants and assistance awards...
... version www.adultpdf.com Assets See accompanying notes to combined financial statements Total liabilities and fund equity and other credit Total fund equity and other credit Fund equity and other credit: ... economic and social conditions The State believes that, given the inherent variability in any such estimates, the reserves are within a reasonable and acceptable range of adequacy Reserves are continually ... service, and average final compensation (AFC) The AFC is the average salary earned during the five highest paid years of service, including the vacation payment, if the employee became a member...
... that woman will be on overtime, and even if there is a male ACO available on regular time On the Big Island, the HCCC transports inmates from Hilo to courts in Kona, Waimea, and Puna and Ka'u, ... who appear to have patterns of absence are not placed on the program They usually are able to substantiate their illness with a doctor's note, and we cannot use that absence as part of the pattern ... pattern The report states that we did not investigate several cases of suspected sick leave abuse at Waiawa and WGGG ApparentlyI the Auditors were told that staff took sick leave because vacation was...
... recommendation that we identify inmate accounts outstanding over 180 days and remit balances tothe Department of Budget and Finance Also, we will consult with the Attorney General regarding whether ... misrepresentation of leased equipment Correctional Industries was not aware that capital leases must be reported at the time of acquisition rather than when the lease obligation was fuHy paid All staff ... some instances, payments made tothe Judiciary have been returned because they are unable to locate the victim Further, we expect that the ITA will soon be able to capture restitution information,...
... or manmade disasters Organization The adjutant general is the head of the department andthe director of civil defense for the State He is the commanding general of the Hawaii National Guard and ... broad powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to produce records andto ... enacted, the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects Health insurance analyses examine bills that propose to mandate certain health...
... certain capital asset costs andthe related accumulated depreciation Additionally, the department restated the prior-period capital assets balance to reflect additional capital assets that should ... January 2004 in accordance with auditing standards generally accepted in the United States of America as set forth by the American Institute of Certified Public Accountants andthe standards applicable ... reversionary interest in the salvage values of the assets, the state or local government is the party that uses the assets in its activities and makes the decisions regarding when and how the assets...
... succeeding paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America andthe standards applicable to financial audits contained in ... Auditing Standards, issued by the Comptroller General of the United States Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial ... portion of the governmental activities, each major fund, andthe aggregate remaining fund information of the State of Hawaii that are attributable tothe transactions of the department They not...
... Chapter 3: Financial Audit Notes to Basic Financial Statements Explanatory notes that are pertinent to an understanding of the basic financial statements and financial condition of the department ... the aggregate remaining fund information of the State that are attributable tothe transactions of the department The State Comptroller maintains the central accounts for all state funds and publishes ... the State Treasury and pooled with funds from other state agencies and departments At June 30, 2003, information related tothe insurance and collateral of funds deposited into the State Treasury...
... capital assets built or acquired with federal funds, and used and managed by the State, which conforms tothe GASB Implementation Guide The department further states that it fails to see the value ... certain capital asset costs andthe related accumulated depreciation, the department states that because the facilities were built by the federal government, it was not certain whether they should ... Restatement 34 The department was required to record capital assets andthe related accumulated depreciation as part of the implementation of GASB Statement No 34 as of June 30, 2002 The cumulative effect...
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... Financial Audit of the Housing and Community Development Corporation of Hawaii A Report tothe Governor andthe Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and ... broad powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to produce records andto ... enacted, the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects Health insurance analyses examine bills that propose to mandate certain health...
... accordance with federal and state laws, rules and regulations, and policies and procedures To make recommendations as appropriate Scope and Methodology We audited the financial records and transactions ... Chapter 1: Introduction The Property Management and Maintenance Branch performs management and maintenance of assigned housing and homeless facilities, vacant land, and equipment owned or managed ... of the corporation To ascertain whether expenses or deductions and other disbursements have been made and all revenues or additions and other receipts have been collected and accounted for in accordance...
... accordance with auditing standards generally accepted in the United States of America andthe standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller ... report thereon dated December 8, 2000 We conducted our audit in accordance with auditing standards generally accepted in the United States of America andthe standards applicable to financial audits ... Standards as they relate tothe corporation It also displays the corporation’s combined financial statements together with explanatory notes and supplementary information Summary of Findings In the...
... make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the combined financial statements and ... specifies the lapse dates and any other contingencies that may terminate the authorization for other appropriations Known lapses occurring in the year of appropriation, if any, are included in the amended ... Cash The State maintains a cash pool that is available to all funds The Director of Finance is responsible for the safekeeping of all monies paid into the State Treasury The Director of Finance...
... enacted, the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects Health insurance analyses examine bills that propose to mandate certain health ... broad powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to produce records andto ... statute Sunrise analyses are similar to sunset evaluations, but they apply to proposed rather than existing regulatory programs Before a new professional and occupational licensing program can...