compliance audit of the tri state oversight committee

... improvements Final Audit Report – Tri- State Oversight Committee 13 United States Department of Transportation Federal Transit Administration PART ONE: COMPLIANCE AUDIT OF THE TRI- STATE OVERSIGHT COMMITTEE ... District of Columbia has the TOC Chair and the Commonwealth of Virginia has the Vice Chair In April 2010, the Commonwealth of Virginia will assume the Chair and the State of Maryland will have the ... Resources This portion of the audit evaluated the designation and authority of the Tri- State Oversight Committee and its organizational capacity, including the assignment of personnel resources...

Ngày tải lên: 23/03/2014, 04:20

... 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 ... 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 Conducted by The Auditor State of Hawaii ... Submitted by THE AUDITOR STATE OF HAWAII Report No 04-06 March 2004 This is trial version www.adultpdf.com Foreword This is a report of the financial audit of the Department of Defense, State of Hawaii,...

Ngày tải lên: 18/06/2014, 20:20

... year The screening committee, designated by the head of the purchasing agency, will then evaluate the statements of qualification and other pertinent information of those persons on the list of ... provide the names of a minimum of three persons who the committee concludes are the most qualified to provide the services required, with a summary of each of their qualifications The Engineering Office ... from the former contract specialist that these contractors were on the qualified list, as the screening committee members did not obtain a copy of the list nor did they obtain the statements of...

Ngày tải lên: 18/06/2014, 20:20

... This is trial version www.adultpdf.com Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results of the financial audit of the Department of Defense as of and for the fiscal ... Government Auditing Standards Independent Auditors’ Report The Auditor State of Hawaii: We have audited the accompanying financial statements of the governmental activities, each major fund, and the ... major fund, and the aggregate remaining fund information of the State of Hawaii that are attributable to the transactions of the department They not purport to, and not, present fairly the financial...

Ngày tải lên: 18/06/2014, 20:20

... Contributions for employees of the department are paid from the State general fund Most covered employees of the contributory option are required to contribute 7.8 percent of their salary The ... – Financial Statement Presentation Reporting Entity The Department of Defense is a department of the State of Hawaii and provides for the safety, welfare, and defense of the people of Hawaii by ... and the changes in financial position of only that portion of the governmental activities, each major fund, and the aggregate remaining fund information of the State that are attributable to the...

Ngày tải lên: 18/06/2014, 20:20

... the related accumulated 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 ... Financial Audit would be 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 ... transmitted a draft of this report to the Department of Defense on March 9, 2004 A copy of the transmittal letter to the department is included as Attachment The response of the department is included...

Ngày tải lên: 18/06/2014, 20:20

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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

... comment b The auditor should provide a progress report to the Committee within five weeks of the commencement of the audit c Following the conduct of the audit, the auditor may, if the auditor ... Audit Committee to discuss, clarify and resolve issues and findings; • consult as the independent auditor thinks fit with the Chair of the Committee and/or the Audit Sub -Committee of the Committee; ... resolution of the Legislative Council and the Legislative Assembly, on the recommendation of the Public Accounts and Estimates Committee of the Parliament, as an independent auditor of the Victorian Auditor-General’s...

Ngày tải lên: 19/06/2014, 15:20

... resolution of the Legislative Council and the Legislative Assembly (together constitute the Parliament of Victoria’ and the Purchaser’), on the recommendation of the Public Accounts and Estimates Committee ... audit that is the subject of the report; (ii) after submission of the final audit report as described in clause 5(a)(iv), a second and final tax invoice for the remaining 50% of the Fee for the ... over the body corporate (including the ability to determine the outcome of decisions about the financial and operating and other policies of that body corporate) by virtue of the holding of voting...

Ngày tải lên: 19/06/2014, 15:20

... or constrict the Services or any part of or further part thereof and upon such notice being given the Service Provider shall cease or reduce the provision of the Services according to the notice ... accreditation or membership of professional or other bodies in relation to the provision of the Services as set out in the Tender Documentation for the provision of the Services and that it will ... omissions of a subcontractor as though they were the actions of the Service Provider itself Access and Safety 27.1 Access to premises If the Service Provider requires access to the premises of the Auditee...

Ngày tải lên: 19/06/2014, 15:20

... of the Audit Act, sections 11, 12 and 14 of the Act apply to the Service Provider as if references in those sections to the Auditor-General were references to the person p.35 of 64 This is trial ... Estimates Committee – Financial Audit 31.6 Set off The Purchaser may set off against any sum owing to the Service Provider under this Agreement any amount then owing by the Service Provider to the ... not prevent any other exercise of that right or the exercise of any other right A party is not liable for any loss, cost or expense of any other party caused or contributed to by the waiver, exercise,...

Ngày tải lên: 19/06/2014, 15:20

... of monitoring compliance with the Ethical Purchasing Policy from time to time) may publish (whether on the internet or otherwise) the name of the Service Provider and the value of the Services ... other than for the purposes of this Agreement or disclosed other than as required at law or to meet any requirements of the Parliament of Victoria 2.6 The confidentiality obligations of the parties ... consideration: (a) whether the Service Provider has taken or will take measures that, in the reasonable opinion of the Purchaser, are commensurate with the breach or the offence on which the Adverse Assessment...

Ngày tải lên: 19/06/2014, 15:20

... INDEPENDENT AUDITORS' REPORT To the Auditor Office of the Auditor State of Hawaii We have audited the accompanying financial statements of the governmental activities and each major fund of the Department ... for the fiscal year ended June 30, 2009 Our audit was performed in accordance with the terms of our contract with the Office of the Auditor, State of Hawaii and with the requirements of the Office ... major fund of the State of Hawaii that is attributable to the transactions of the DBEDT They not purport to, and not, present fairly the financial position of the State of Hawaii as of June 30,...

Ngày tải lên: 19/06/2014, 17:20

... spending at the end ofthe fiscal year As of the end of the current fiscal year, the DBEDT's governmental funds reported combined ending fund balances of $34.6 million, a decrease of $5.5 million ... year The general fund is the DBEDT's primary operating fund At the end of the current fiscal year, the fund balance of the DBEDT's general fund was $3.1 million, which reflects a decrease of 71 ... research and analysis, and the utilization of resources At the end of the current fiscal year, the fund balance of the economic development special revenue fund was $22.7 million, of which $4.8 million...

Ngày tải lên: 19/06/2014, 17:20

... Basis of Presentation - The government-wide financial statements, which are the statement of net assets and the statement of activities, report information on all of the nonfiduciary activities of ... the State Treasury The Director pools and invests any monies of the State, which in the Director's judgment, are in excess of amounts necessary for meeting the immediate requirements of the State ... of the DBEDT The effect of interfund activity has been removed from these government-wide financial statements The statement of activities demonstrates the degree to which the direct expenses of...

Ngày tải lên: 19/06/2014, 17:20

... Higa, State Auditor Office of the Auditor State of Hawaii Dear Ms Higa: This is our report on the financial audit of the Department of Human Services of the State of Hawaii (DHS) as of and for the ... June 30, 2008 Our audit was performed in accordance with the terms of our contract with the Office of the AUditor, State of Hawaii and with the requirements of the U.S Office of Management and ... A-133, Audits of States, Local Govemments, and Non-Profit Organizations, and the Compliance Supplement for Single Audits of State and Local Governments OBJECTIVES OF THE AUDIT The primary purpose of...

Ngày tải lên: 19/06/2014, 17:20

... consequently, these assets are not available for future spending and the related annual depreciation expense of the cost of these facilities is included in the statement of activities for the fiscal ... grants paid for 59.4% of the cost of all the DHS's activities The following chart presents the percentage of costs funded by federal grants for each major activity of the DHS for the fiscal years ... which the related claims will be processed and paid subsequently Of the estimated $109.1 million of medical assistance payable, the state share of these costs is approximately $47.5 million The...

Ngày tải lên: 19/06/2014, 17:20

... the basic financial statements This is trial version www.adultpdf.com 23 $ 248,229,276 Department of Human Services State of Hawaii RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE ... to the basic financial statements This is trial version 25 www.adultpdf.com 1,462,028 $ (17,366,313) Department of Human Services State of Hawaii RECONCILIATION OF THE CHANGE IN FUND BALANCES OF ... and other changes $ 2,128,841 (2,189,542) (60,701) Change in long-term compensated absences reported in the statement of activities not require the use of current financial resources and therefore...

Ngày tải lên: 19/06/2014, 17:20

... are the statement of net assets and the statement of activities report information of all of the non-fiduciary activities of the DHS The effect of interfund activity has been removed from these ... The State Director of Finance is responsible for the safekeeping of all monies paid into the State Treasury The State Director of Finance pools and invests any monies of the State, which in the ... 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 does have the duty of due...

Ngày tải lên: 19/06/2014, 17:20