beyond the state of the art meaning

Ngày tải lên: 20/06/2014, 06:20

Ngày tải lên: 20/06/2014, 06:20

Ngày tải lên: 20/06/2014, 08:20

Ngày tải lên: 20/06/2014, 08:20

... of Hawaii THE AUDITOR STATE OF HAWAII Report No. 04-06 March 2004 This is trial version www.adultpdf.com Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State ... version www.adultpdf.com Financial Audit of the Department of Defense Report No. 04-06 March 2004 A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and PricewaterhouseCoopers LLP THE ... Hawaii and PricewaterhouseCoopers LLP THE AUDITOR STATE OF HAWAII Submitted by This is trial version www.adultpdf.com Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii THE...

Ngày tải lên: 18/06/2014, 20:20

... list of qualified persons to provide these services before the beginning of each fiscal year. The screening committee, designated by the head of the purchasing agency, will then evaluate the statements ... accumulated depreciation of $4.5 million of $4.8 million that should have been recorded by the department on the implementation of GASB Statement No. 34 as of June 30, 2002, and is reflected as part of the $12 ... million restatement as of July 1, 2002, in the financial statements, and the recording of depreciation expense thereon of $373,000 in the fiscal year ended June 30, 2003. During FY2002-03, the department...

Ngày tải lên: 18/06/2014, 20:20

... information of the Department of Defense, State of Hawaii, as of and for the year ended June 30, 2003, which collectively comprise the department’s basic financial statements. These financial statements ... components in the public perception of the integrity of the purchasing process. Additionally, the department was not aware of the necessity to retain the envelopes of all bidders, even after the contract ... been recorded by the department on the 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...

Ngày tải lên: 18/06/2014, 20:20

... understanding of the basic financial statements and financial condition of the department are discussed in this section. Reporting Entity The Department of Defense is a department of the State of Hawaii ... Civil Defense, and Office of Veterans Services. The financial statements of the department present the financial position and the changes in financial position of only that portion of the governmental ... fund, and 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...

Ngày tải lên: 18/06/2014, 20:20

... depreciation as part of the implementation of GASB 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 ... 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 the Risk Management ... protect them from claims of general creditors. The State has no responsibility for loss due to the investment or failure of investment of funds and assets in the plan, but has the duty of due...

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/06/2014, 20:20

... the Legislature of the State of Hawaii THE AUDITOR STATE OF HAWAII Report No. 01-14 September 2001 This is trial version www.adultpdf.com Office of the Auditor The missions of the Office of the Auditor ... responsibility of the State and the corporation to provide housing services to the people of the State. The corporation receives significant amounts of state and federal funds Organization Office of the ... performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions. Act 350, Session Laws of the State of Hawaii 1997, consolidated the Hawaii...

Ngày tải lên: 20/06/2014, 02:20

... involved in the selection of the design of and materials used in the project. CMS II staff, under the direction of the development administrator, met with employees from the state Department of Accounting ... review of the final forms by an individual other than the preparer is not performed. The corporation focuses its efforts on the calculation of the estimated operating subsidy. The calculation of the ... notification of the availability of the design funds from the state Department of Budget and Finance on October 2, 1997. On February 20, 1998, the corporation’s Board of Directors (board) authorized the...

Ngày tải lên: 20/06/2014, 02:20

... only that portion of the funds and account groups of the State of Hawaii that is attributable to the transactions of the corporation. In our opinion, the combined financial statements referred ... respects, the financial position of the Housing and Community Development Corporation of Hawaii, State of Hawaii as of June 30, 2000, and the results of its operations and the cash flows of its ... Standards. The Auditor State of Hawaii: We have audited the accompanying combined financial statements of the Housing and Community Development Corporation of Hawaii, State of Hawaii (corporation) as of...

Ngày tải lên: 20/06/2014, 02:20

... by the State of Hawaii (State) . The state Comptroller maintains the accounts for all state funds and account groups and publishes the State s annual financial statements. The accounts of the ... Audit The recognition of gains from the sale of units is dependent on a number of factors relating to the nature of the property sold, the terms of the sale, and the future involvement of the corporation ... monies paid into the State Treasury. The Director of Finance may invest any monies of the State, which in the Director’s judgment are in excess of the amounts necessary for meeting the immediate...

Ngày tải lên: 20/06/2014, 02:20

... Audit of the Department of Public Safety Report No. 02-10 May 2002 A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP THE ... 1 Introduction This is a report of our financial audit of the Department of Public Safety, State of Hawaii (department). The audit was conducted by the Office of the Auditor and the independent certified ... InternalAffairsOffice Inspectionsand InvestigationsOffice CivilRights ComplianceOffice Office of the Deputy Directorfor Administration Office of the Deputy Directorfor Corrections Office of the Deputy DirectorforLaw Enforcement FiscalOffice Administrative ServicesOffice TrainingandStaff DevelopmentOffice Personnel ManagementOffice ClassificationOffice ProgramCoordination Office IntakeServiceCenters Division Community CorrectionalCenters Division CorrectionalFacilities Division HealthCareDivision CorrectionsProgram ServicesDivision CorrectionalIndustries Division ProtectiveServices Division ExecutiveProtection Section NarcoticsEnforcement Division SheriffDivision *Administrativelyattachedto the department. This is trial version www.adultpdf.com The Auditor State of Hawaii OVERVIEW Financial Audit of the Department of Public Safety Report No. 02-10, May 2002 Summary 4 The Office...

Ngày tải lên: 20/06/2014, 02:20

... than (1) the average of ten days for all state employees, based on the estimate used by the actuary for the Employees’ Retirement System of the State of Hawaii; (2) the national average 1 of nine ... seniority and once the ACO on the top of the list is called, that ACO moves to the bottom of the list whether the ACO accepts, declines, or cannot be reached. The selection of individuals for ... the departmental annual report. The Internal Affairs Office conducts criminal, administrative, and civil investigations of the employees of the department and the lawful use and disposition of...

Ngày tải lên: 20/06/2014, 02:20

... department is part of the executive branch of the State. The department’s combined financial statements reflect only its portion of the funds and account groups. The state comptroller maintains the central accounts ... Financial Audit The Auditor State of Hawaii: We have audited the combined financial statements of the Department of Public Safety, State of Hawaii (department), as of and for the fiscal year ended ... present the financial position, results of operations and cash flows of only that portion of the funds and account groups of the State of Hawaii that is attributable to the transactions of the department. In...

Ngày tải lên: 20/06/2014, 02:20

... consisted of the following as of June 30, 2001: The state Director of Finance is responsible for safekeeping of all moneys paid into the State Treasury (cash pool). The state Director of Finance ... 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 of June 30, 2001, the carrying amount of total bank ... has been incurred at the date of the combined financial statements and the amount of the loss is reasonably estimable. Total Columns on the Combined Financial Statements The total columns are...

Ngày tải lên: 20/06/2014, 02:20

Ngày tải lên: 20/06/2014, 02:20