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... 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 to the 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...

Ngày tải lên: 29/05/2014, 15:16

... 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 and to ... 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...

Ngày tải lên: 18/06/2014, 20:20

... 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 and the pay date Therefore, a portion of salaries and wages is based...

Ngày tải lên: 18/06/2014, 20:20

... following paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in ... States of America and the 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...

Ngày tải lên: 18/06/2014, 20:20

... 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...

Ngày tải lên: 18/06/2014, 20:20

... 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...

Ngày tải lên: 18/06/2014, 20:20

... 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...

Ngày tải lên: 18/06/2014, 20:20

... recommendation that we identify inmate accounts outstanding over 180 days and remit balances to the 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 to the 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,...

Ngày tải lên: 18/06/2014, 20:20

... or manmade disasters Organization The adjutant general is the head of the department and the 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 and to ... 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...

Ngày tải lên: 18/06/2014, 20:20

... certain capital asset costs and the 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 and the 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...

Ngày tải lên: 18/06/2014, 20:20

... succeeding paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America and the 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, and the aggregate remaining fund information of the State of Hawaii that are attributable to the transactions of the department They not...

Ngày tải lên: 18/06/2014, 20:20

... 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 to the 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 to the insurance and collateral of funds deposited into the State Treasury...

Ngày tải lên: 18/06/2014, 20:20

... capital assets built or acquired with federal funds, and used and managed by the State, which conforms to the GASB Implementation Guide The department further states that it fails to see the value ... certain capital asset costs and the 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 and the related accumulated depreciation as part of the implementation of GASB Statement No 34 as of June 30, 2002 The cumulative effect...

Ngày tải lên: 18/06/2014, 20:20

... This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com ... version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com ...

Ngày tải lên: 18/06/2014, 20:20

... This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com...

Ngày tải lên: 18/06/2014, 20:20

... Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the 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 and to ... 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...

Ngày tải lên: 20/06/2014, 02:20

... 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...

Ngày tải lên: 20/06/2014, 02:20

... accordance with auditing standards generally accepted in the United States of America and the 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 and the standards applicable to financial audits ... Standards as they relate to the corporation It also displays the corporation’s combined financial statements together with explanatory notes and supplementary information Summary of Findings In the...

Ngày tải lên: 20/06/2014, 02:20

... 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...

Ngày tải lên: 20/06/2014, 02:20

... 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 and to ... 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...

Ngày tải lên: 20/06/2014, 02:20