... a way that asks the top two percent of Americans to shoulder their fair share ofthe burden Instead of working to enact a balanced deficit reduction package to avoid the threat of sequestration, ... Members of Congress should work together to produce a balanced plan that achieves at least the level of deficit reduction agreed to in the BCA that the President can sign to avoid sequestration The ... in the months ahead as necessary OMB REPORT PURSUANTTOTHE SEQUESTRATION TRANSPARENCY ACT OF 2012 However, no amount of planning can mitigate the significant impactofthe sequestration The...
... Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution (Article VII, Section 10) The primary mission is to conduct post audits ofthe ... report of our financial auditofthe Department of Hawaiian Home Lands Theaudit was conducted by the Office ofthe Auditor and the independent certified public accounting firm of Grant Thornton ... offices, and agencies ofthe State and its political subdivisions Theaudit was conducted by the Office ofthe Auditor and the certified public accounting firm of Grant Thornton LLP We wish to...
... reviewed the extent to which recommendations made in the department’s prior external financial audit and in Chapter ofthe State Auditor’s Report No 93-22, Management and Financial Auditofthe Department ... designations, the voluntary surrender of leases, and enforces compliance with lease terms Objectives oftheAuditTo assess the adequacy, effectiveness, and efficiency ofthe systems and procedures for the ... Department of Hawaiian Home Lands, have been implemented The independent auditors’ opinion as tothe fairness ofthe department’s financial statements presented in Chapter is that of Grant Thornton...
... land to be provided to them The Department of Hawaiian Home Lands’ primary purpose is to administer land grants to native Hawaiians As of June 30, 2001, the department had an inventory of approximately ... acknowledging their new repayment terms Collecting these advances then becomes difficult to enforce in the absence of a binding written agreement In addition, the fiscal office is not informed ofthe repayment ... loans related to cancelled leases As of June 30, 2001, the department had a total of 92 cancelled leases In our sample of ten of these leases with related loans, the department continued to accrue...
... Financial Audit Independent Auditors’ Report The Auditor State of Hawaii: We have audited the accompanying combined financial statements ofthe Department of Hawaiian Home Lands, State of Hawaii, as of ... results of operations of only that portion ofthe funds and account groups ofthe State of Hawaii that are attributable tothe transactions ofthe department In our opinion, except for the effects of ... an Auditof Financial Statements Performed in Accordance with Government Auditing Standards 26 The Auditor State of Hawaii: We have audited the combined financial statements ofthe Department of...
... Statutes authorize the director of finance to invest any moneys ofthe State which in the director’s judgment are in excess of amounts necessary for meeting the immediate requirements ofthe State Legally ... authorized the issuance of revenue bonds amounting to $43,768,000 to finance thecostof developing Hawaiian home lands Ofthe total amount authorized, the department issued $18,000,000 of 1991 series ... 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 the...
... declaratory relief as to Count I ofthe Complaint, and denied the State’s motions on the pleadings The plaintiff is appealing the judgment relating tothe other Counts in the lawsuit with the State ... Financial Audit hearings, must be submittedtothe Legislature The Legislature may take such action upon the claims as it deems appropriate If the Legislature’s proffered resolution is not satisfactory ... other claimants filed similar individual claims actions for themselves The plaintiffs in these other actions have stipulated to stay all proceedings in their actions pending the resolution of...
... on the State Auditor's o i the Department of Hawaiian Home The Department of Hawaiian H audits are a valuable tool to i program effectiveness DHHL Accounting and General Service years (13) to ... on theaudit procedures performed and not to develop the documentation to substantiate the amounts reported in the financial statements Also, it is not the external auditor’s responsibility to ... responsibility to compute, for the department, any ofthe amounts reported in the financial statements To so compromises the independence of external auditing The department agrees that the $1.8 million for...
... inten ed to presentthe fmancial position and results of operations of only that portion ofthe financial , eporting entity ofthe State of Hawaii that is attributable tothe transactionsof the Department ... the ave been given the opportunity A review ofthe files ofthe applicants on each islandwide that these applicants have seven to eight offering letters For a variety of reasons, these osen to ... 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 the responsibility ofthe managementof are the Department...
... Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawai‘i State Constitution (Article VII, Section 10) The primary mission is to conduct post audits ofthe ... report of our financial auditofthe Department of Human Resources Development, State of Hawai‘i Theaudit was conducted by the Office ofthe Auditor and the independent certified public accounting ... postaudits of all departments, offices, and agencies ofthe State and its political subdivisions Theaudit was conducted by the Office ofthe Auditor and the certified public accounting firm of Accuity...
... authority to engage services to establish, administer, or maintain the plan under its direction Prior Financial AuditThe Office ofthe Auditor and the certified public accounting firm of Deloitte & Touche ... well as to design and monitor a system of internal control over the process to ensure the reliability ofthe process and accuracy ofthe reports These components are especially critical to state ... Objectives oftheAudit Assess the adequacy, effectiveness and efficiency ofthe systems and procedures for the financial accounting, internal control, and financial reporting ofthe Department of Human...
... this basis to integrate with such professional colleagues on the world The Association has the role of coordinating the activities ofthe members in order to protect the interests ofthe members ... consumer-demand modal, market and the attitude tothe availability and diversity of goods + The pressure of reducing cost + The development of Information technology + The pressure of globalization tendency ... Simplify the customs formalities to shorten the time of customs clearance Permit the consignment of cargo exported from different localities and on different date use the same bill of lading The...
... University of Industry” is submitted in partial fulfillment ofthe requirements for the degree of Master of Arts is the result of my own work, except where otherwise acknowledge and that this minor thesis ... teachers to improve the situation of teaching and learning speaking English tothe year non-major English students would be made The thesis consists of three main parts: the introduction, the development, ... development, and the conclusion The introduction - gives rationale for the study and sets up the aims, scopes and methods ofthe study The develoment - which is considered as the main part ofthe study,...
... describes the width ofthe device that is rendering the page When dealing with web pages, the device width is the width ofthe screen that’s displaying the page rather than the width ofthe browser ... as usual A value of border-box means the stated width value is the total width ofthe content, the padding, and the border—in other words, the entire box (without the margin) To illustrate this, ... new attribute selectors and one new combinator—that is, a selector that joins other selectors together, such as the child combinator (>) from CSS2 These are defined in the Selectors Level Module...
... care tothe mother and reduce the likelihood of MTCT of HIV ‘ The core goal of all medical therapy is to bring the patient’s viral load to an undetectable level When that goal is reached, the ... will be needed to compare the relative cost- effectiveness of each strategy and how best to introduce them Preventing mother -to- child transmission of HIV Giving antiretroviral therapy to pregnant ... important degree of success Moreover, as these services are directly concerned with the outcomes of sexual relationships, it is logical to expect them to be at the forefront of efforts to prevent sexual...
... as an auditor, often linked tothe size ofthe organisation As well as auditing the annual accounts, the auditor is usually available during the year to provide support and advice Theaudit is ... the auditors at the start oftheauditThe total period ofthe agreement with the donor has to be covered by audited financial statements This specific reporting to a donor could span theaudit ... noting the amount advanced • the recipient ofthe cash signs in acknowledgement of receipt ofthe cash advance • after the purchase has been made, the proof of payment (invoice or till slip) and the...
... regardless of whether zinc or cadmium is bound to them and also regardless ofthe existence ofthe second domain The assigned peaks ofthe a-domain were integrated and their consistency with the published ... sequence-specific assignments, the identification ofthe spin systems and the assignment of 398 and 252 ofthe NOESY cross-peaks ofthe a- and b-domain, respectively The comparison ofthe chemical shifts ... extent they would change in the presence of copper(I) the two domains Therefore, the lack ofthe second domain seems to lead to increased flexibility at either end that would build up the linker...
... under the RSX operating system The body ofthe "construct" clause consists of three "goals" corresponding tothe three slots ofthe DEPLOY template shown in Table These three goals are themse]ves ... development ofthe system even without the powerful structure manipulation capabilities of a language like LISP The major impactofthe minicomputer environment was f e l t near the completion of system ... which the user can easily and quickly extend This allowed the rapid development ofthe ATN language and control scheme, as well as the support scheme for the execution ofthe ERL algorithms These...
... will see the value of some of these less frequently used techniques and adopt them for use in their organizations The main theme ofthe book is the generation of useful cost information to aid ... Excel® tasks related tothe chapters and the problems The text is broken into four parts Part I provides the foundations ofcostaccounting Part II addresses the use ofcostaccounting for planning ... more aware ofthe importance of understanding as much about costs as they possibly can A number of textbooks are available in thecostaccounting field However, these generic cost accounting...
... on the amount ofthe probes injected, the phase ofthe cell cycle, and the position ofthe covalent linkage ofthe dye tothe polymer Results were indistinguishable for the low (white) and the ... elsewhere in Fig is thought to belong to pieces of halos not focussed tothe plane The occurrence together ofthe green halo and the red fluorescence was verified in more than 90% ofthe fluorescent nuclei ... nuclei The results are in support ofthe simultanous transfer of polymalate and polymalatase tothe surface ofthe nuclei, the dissociation of this complex, and the entrance of polymalate only into...