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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
... versionwww.adultpdf.com Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State Constitution(Article VII, Section 10). The primary mission is to conduct post audits of the ... report of our financial audit of the Department of Defense, State of Hawaii. The audit was conducted by the Office of the Auditor and the independent certified public accounting firm of PricewaterhouseCoopersLLP. ... missions, the office conducts the following types of examinations:1. Financial audits attest to the fairness of the financial statements of agencies. Theyexamine the adequacy of the financial...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part2 ppt
... list of qualified persons toprovide 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 ... statements of qualification and other pertinentinformation of those persons on the list of qualified persons and provide the names of a minimum of three persons who the committee concludesare the ... from the formercontract specialist that these contractors were on the qualified list, as the screening committee members did not obtain a copy of the list nor didthey obtain the statements of...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part3 ppt
... that the bid receipt, accuracy of the timeand date stamp, security of storage, and personnel access to the biddocuments are important components in the public perception of the integrity of the ... presents the results of the financial audit of the Department of Defense as of and for the fiscal year ended June 30, 2003. Thischapter includes the independent auditors’ report and the report ... majorfund, and the aggregate remaining fund information of the State of Hawaii that are attributable to the transactions of the department. Theydo not purport to, and do not, present fairly the financial...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part4 ppt
... CivilDefense, and Office of Veterans Services. The financial statements of the department present the financial positionand the changes in financial position of only that portion of the governmental ... understanding of the basicfinancial statements and financial condition of the department arediscussed in this section.Reporting Entity The Department of Defense is a department of the State of Hawaii ... that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part5 doc
... 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, buthas the duty of due ... as part of the implementation of GASBStatement No. 34 as of June 30, 2002. The cumulative effect of applyingthis Statement was reported as a restatement of beginning net assets as of July 1, ... a “duplicate of benefits,” if the State is allowed to retain the insurance proceeds. The insurance proceeds received by the State has been deposited andheld in the accounts of the Risk Management...
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Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part1 docx
... the Governorand the Legislature of the State of Hawaii THE AUDITORSTATE OF HAWAIIReport No. 03-02May 2002This is trial versionwww.adultpdf.com Office of the Auditor The missions of the Office of the ... contracts at the university level. The Office of Organization of the John A. BurnsSchool of Medicine of the University of HawaiiOther EntitiesInvolved with the Medical SchoolOffice of ResearchServicesThis ... 1IntroductionThis is a report of our financial audit of the John A. Burns School of Medicine of the University of Hawaii. The audit was conducted by the Office of the Auditor and the independent certified...
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Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part2 ppt
... andfinancial reporting of the John A. Burns School of Medicine of the University of HawaiiFoundationResearch Corporation of the University of HawaiiObjectives of the AuditThis is trial versionwww.adultpdf.com ... on the financial accountingand internal control practices and procedures of the John A. BurnsSchool of Medicine of the University of Hawaii (school).1. The administration and management of the ... staff outside the university; andã The existence of other transactions or facts.Any affirmative responses in Part I of the form require completion of Part II of the form. Part II then requires...
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Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part3 pdf
... HawaiiOctober 28, 2002 The AuditorState of Hawaii:We have audited the financial statements of the John A. Burns School of Medicine of the University of Hawaii (school) as of and for the yearended ... the University of Hawaii that are attributable to the transactions of the school. They do not purport to, and accordingly do not, present fairly the financial position of the University of Hawaii as of June ... Note 1, the financial statements of the school areintended to present the financial position, and the changes in financialposition and cash flows of only that portion of the activities of the University...
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Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part4 potx
... not-for-profit corporation, which contributesto the school’s goal of improving the health care status of the citizens of Hawaii and Pacific area by supporting the academic mission of the school. The ... $541,150.Capital LeasesCapital leases of equipment are recorded at the lower of the present value of the minimum lease payments or the fair market value of the asset atNote 8 - Post-Retirement ... Financial Report for the year ended June 30,2001:Number of employers as of March 31, 2001:Basis of Accounting The financial statements of the ERS are prepared using the accrual basis of accounting....
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Financial Audit of the John A. Burns School of Medicine of the University of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-02 May 2002_part5 pot
... nature of preparing budgets and reconciliations, and the high turnover of personnel. The university noted that the school of medicine has already taken steps to ensure that the timing of the execution ... onAgency ResponseResponse of the Affected AgencyWe transmitted a draft of this report to the University of Hawaii onFebruary 19, 2003. A copy of the transmittal letter to the university isincluded ... equivalents, Beginning of Year 8,997,140Cash and cash equivalents, End of Year 12,752,259$ John A. Burns School of Medicine of the University of HawaiiStatement of Cash FlowsFor the Year Ended June...
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