audit of contractor compliance with contract financial management requirements

... Ranking of determinants of firm compliance behavior to environmental laws /requirements Ranking of reasons for implementation of voluntary environmental management measures Determinants of firm compliance ... implementation of beyond compliance measures Ranking of important reasons for poor implementation of environmental requirements Factor loading of the attributes – determinants of noncompliance Results of ... Significance of impacts vs Number of management activities Reasons for compliance with requirements of EIA and ISO 14001 EMS Reasons for poor implementation of EIA and ISO 14001EMS requirements...

Ngày tải lên: 11/09/2015, 16:04

... its annual audit plans for fiscal years 2003-2005 as required Most of the Mission’s recipients were U.S.based organizations and were audited under the requirements of the Office of Management ... RIG office The audit agreements between recipients and independent auditors contain a standard statement of work On occasion, USAID missions may contract directly with an audit firm to conduct financial ... www.adultpdf.com • • Public Accountability Program Support AUDIT OBJECTIVES An audit of the Mission’s compliance with financial audit requirements regarding foreign recipients was performed because...

Ngày tải lên: 18/06/2014, 20:20

... Timeliness of submission of audit reports - if the number of acceptable audit reports submitted after the nine-month due date was greater than 10 percent of the number of planned audits, we considered ... any number of required audits not included in the audit plans was considered to be material This was one of a total of nine similar audits that we are performing of USAID missions within the ... rests with the Mission’s Audit Management Officer, who should have the technical capacity to prepare reliable award inventories The primary focus of our audit was the development and execution of...

Ngày tải lên: 18/06/2014, 20:20

... entity, the winner awarded with the contract must pay an execution insurance fee amounting to 10% of the contract value with a validity of 60 days after completion of the work; The technical ... accounts specified in the financial statements and this specification is complete and accurate as of December 31, 2007 There has been no non -compliance with requirements of regulatory authorities ... version www.adultpdf.com 22 Financial Audit Municipality of Istog for the year ended 31 December 2007 Finding # 15 By inspection of source documentation related to completion of tender procedure for...

Ngày tải lên: 19/06/2014, 21:20

... 05/06 01-02 AUDIT REPORT AUDIT OF CONTRACT MANAGEMENT BY THE SECTORS TABLE – PRICE PAID NOT IN COMPLIANCE WITH THE BASIS OF PAYMENT CONTRACTOR OBSERVATIONS IMPACT administration) The subcontractor ... basis of payment resulted in an overpayment of $149,362 Table describes the four cases of non -compliance with the basis of payment TABLE – PRICE PAID NOT IN COMPLIANCE WITH THE BASIS OF PAYMENT CONTRACTOR ... bill for a profit in cases where the contractor dealt with a subcontractor In this instance, the contracting officer told us the subcontractor’s rates as indicated in the basis of payment were...

Ngày tải lên: 17/02/2014, 21:20

... Department of Justice Office of the Inspector General (OIG), Audit Division, has completed an audit of compliance with standards governing Combined DNA Index System (CODIS) activities at the County of ... Department of Justice Office of the Inspector General (OIG), Audit Division, has completed an audit of compliance with standards governing Combined DNA Index System (CODIS) activities at the County of ... limited sample of profiles may not be projected to the universe of profiles from which the sample was selected The objectives of our audit concerned the Laboratory's compliance with required standards...

Ngày tải lên: 29/03/2014, 22:20

... authority and its major contractors are in compliance with all relevant programmatic and financial requirements A “major contractor is defined as any contractor to whom a contract or agreement ... financial audit of all contracts or agreements awarded by the authority to major contractors to determine if the authority and these contractors are in compliance with all relevant programmatic and financial ... www.adultpdf.com Management and Financial Audit of the Hawai`i Tourism Authority's Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii...

Ngày tải lên: 18/06/2014, 20:20

... Major contractors Section 23-13, HRS, directs the Auditor to conduct a financial and management audit of the authority’s “major contractors.” A major contractor is a contractor to whom a contract ... Tourism Authority adequately manages its major contracts Assess the compliance of major contractors with contract provisions and the propriety of contract expenditures Make recommendations as ... manage its contracts As a result, contractors performed services prior to the execution of legally binding contracts, contractors’ final reports were not received in a timely manner, contracts...

Ngày tải lên: 18/06/2014, 20:20

... inadequate contract management led to a lack of assurance that its subcontractors appropriately used state contract funds Finally, we found evidence that HVCB used state contract funds in connection with ... HVCB’s corporate office While these overages not represent a significant amount of money, it is indicative of the HVCB’s lack of internal controls and lack of prudent management of contract dollars ... HVCB of over $202,000 in severance pay without the authority’s knowledge HVCB’s Honolulu corporate office approved a plethora of inappropriate statefunded expenditures Our review of a sample of...

Ngày tải lên: 18/06/2014, 20:20

... $2.2 million in state contract funds that it did not have The second instance of HVCB entering into a contract beyond the term of its contract with the authority is a contract with Wish (Wei-Yuan) ... terminate or renew the contracts Contracts were not executed in a timely manner HVCB does not always execute contracts prior to the commencement of work Our review of a sample of 25 contracts found ... interest of the vendors or the authority Some subcontractors were procured to perform state-funded services beyond the scope of the bureau’s leisure contract Under HVCB’s leisure contract with the...

Ngày tải lên: 18/06/2014, 20:20

... www.adultpdf.com Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results of the financial audit of the Hawai`i Visitors & Convention Bureau (HVCB) as of and for the year ... should: a Improve contractor accountability by: i Holding contractors accountable for complying with their own internal policies and procedures; ii Conducting periodic audits of contract expenditures; ... initiated the contract Finally, the document establishes a process for contract management that includes maintenance of the contract files, creation of a contract execution schedule, and contract...

Ngày tải lên: 18/06/2014, 20:20

... lives of three years (e) Use of estimates The preparation of the financial statements requires HVCB management to make a number of estimates and assumptions relating to the reported amounts of assets ... description of the financial statements audited by Nishihama & Kishida, CPA's, Inc., which are presented at the end of this chapter Explanatory notes that are pertinent to an understanding of the financial ... either by actions of the HVCB and/ or the passage of time (b) Cash equivalents For purposes of the statements of cash flows, HVCB considers all instruments with original maturities of three months...

Ngày tải lên: 18/06/2014, 20:20

... independent financial audits for CY2000-2002, as required by contract, which indicated full compliance with generally accepted accounting principles (GAAP) The response notes that this contradiction with ... However, in discussions with authority personnel, we found that the authority focused on HVCB’s compliance with marketing plans, but failed to also assess HVCB’s compliance with the contracts’ terms ... to review contractor performance before considering any possible long-term commitments The board chair and executive director also noted their concern about the serious nature of some of our findings...

Ngày tải lên: 18/06/2014, 20:20

... Commissioner of the Financial Management Service, Department of the Treasury; the Honorable Jacob J Lew, Director, Office of Management and Budget; and the Inspectors General and Chief Financial Officers ... Government Management Reform Act of 1994, requires the issuance of annual audited financial statements for the 24 executive agencies specified in the law However, the audit reports fbr four of the ... of the dollar amount) Also, a quarterly letter is sent to the Chief Financial Officer (CFO) of each agency with unresolved differences to notify the CFO of the reconciliation problem and to offer...

Ngày tải lên: 19/06/2014, 15:20

... Illinois Board of Admissions to the Bar Financial Audit and Compliance Examination For the Two Years Ended September 30, 2005 Table of Contents Page Table of Contents Board Officials Management Assertion ... the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with the Audit Guide, issued by the Illinois Office of the Auditor General ... 2004 The results of our procedures disclosed no instances of noncompliance with those requirements, which are required to be reported in accordance with criteria established by the Audit Guide, issued...

Ngày tải lên: 19/06/2014, 19:20

... ILLINOIS BOARD OF ADMISSIONS TO THE BAR SCHEDULE OF FINDINGS For the Two Years Ended September 30, 2005 Prior Audit Findings Not Repeated There were no findings noted during the compliance testing ... version www.adultpdf.com INSERT GRAY FINANCIAL STATEMENTS TAB HERE This is trial version www.adultpdf.com Illinois Board of Admissions to the Bar Statement of Financial Position September 30, Assets ... www.adultpdf.com The accompanying notes are an integral part of this financial statement 14 Illinois Board of Admissions to the Bar Statement of Activities For the Years Ended September 30, Revenues...

Ngày tải lên: 19/06/2014, 19:20

... information presented in the compliance report section states that it has been subjected to the auditing procedures applied in the audit of the financial statements and, in the auditors’ opinion, except ... investments with a maturity of three months or less when purchased to be cash equivalents Investment Securities Unrestricted investments with maturity dates of one year or less as of the balance ... useful lives of property and equipment are as follows: Buildings and Improvements Equipment 15 to 40 years to 10 years Use of Estimates The preparation of financial statements in conformity with generally...

Ngày tải lên: 19/06/2014, 19:20

... 2004 based on the Board’s familiarity with the operations of the Board of Admissions and the prior years’ audited financial statements AUDITOR’S ASSESSMENT OF BOARD’S PLANNING PROGRAM The planning ... processing of exam applications, the collection of exam fees, the administration of the examination and the supervision of exam grading Additionally, the Board has the responsibility of processing ... Deferred exam fees - Beginning of year Interest accruals and accretion - End of year Less: Deferred exam fees - End of year Interest accruals and accretion - Beginning of year 176,604 1,020,000 $...

Ngày tải lên: 19/06/2014, 19:20

... authority and its major contractors are in compliance with all relevant programmatic and financial requirements A “major contractor is defined as any contractor to whom a contract or agreement ... financial audit of all contracts or agreements awarded by the authority to major contractors to determine if the authority and these contractors are in compliance with all relevant programmatic and financial ... www.adultpdf.com Management and Financial Audit of the Hawai`i Tourism Authority's Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii...

Ngày tải lên: 20/06/2014, 02:20

... Major contractors Section 23-13, HRS, directs the Auditor to conduct a financial and management audit of the authority’s “major contractors.” A major contractor is a contractor to whom a contract ... Tourism Authority adequately manages its major contracts Assess the compliance of major contractors with contract provisions and the propriety of contract expenditures Make recommendations as ... manage its contracts As a result, contractors performed services prior to the execution of legally binding contracts, contractors’ final reports were not received in a timely manner, contracts...

Ngày tải lên: 20/06/2014, 02:20