... improvements Final Audit Report – Tri- StateOversightCommittee 13 United States Department of Transportation Federal Transit Administration PART ONE: COMPLIANCEAUDITOFTHE TRI- STATEOVERSIGHTCOMMITTEE ... 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 theStateof Maryland will have the ... Resources This portion oftheaudit evaluated the designation and authority ofthe Tri- StateOversightCommittee and its organizational capacity, including the assignment of personnel resources...
... 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 ... This is trial version www.adultpdf.com Financial Auditofthe Department of Defense A Report to the Governor and the Legislature oftheStateof Hawaii Conducted by The Auditor Stateof Hawaii ... Submitted by THE AUDITOR STATEOF HAWAII Report No 04-06 March 2004 This is trial version www.adultpdf.com Foreword This is a report ofthe financial auditofthe Department of Defense, Stateof Hawaii,...
... year The screening committee, designated by the head ofthe 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 thecommittee 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 ofthe list nor did they obtain the statements of...
... This is trial version www.adultpdf.com Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results ofthe financial auditofthe Department of Defense as of and for the fiscal ... Government Auditing Standards Independent Auditors’ Report The Auditor Stateof Hawaii: We have audited the accompanying financial statements ofthe governmental activities, each major fund, and the ... major fund, and the aggregate remaining fund information oftheStateof Hawaii that are attributable to the transactions ofthe department They not purport to, and not, present fairly the financial...
... Contributions for employees ofthe department are paid from theState general fund Most covered employees ofthe 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 oftheStateof Hawaii and provides for the safety, welfare, and defense ofthe people of Hawaii by ... and the changes in financial position of only that portion ofthe governmental activities, each major fund, and the aggregate remaining fund information oftheState that are attributable to the...
... the related accumulated depreciation as part ofthe 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 theState is allowed to retain the insurance proceeds The insurance proceeds received by theState 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 ofthe transmittal letter to the department is included as Attachment The response ofthe department is included...
... 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 ... 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 ...
... 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...
... comment b The auditor should provide a progress report to theCommittee within five weeks ofthe commencement oftheaudit c Following the conduct ofthe audit, the auditor may, if the auditor ... AuditCommittee to discuss, clarify and resolve issues and findings; • consult as the independent auditor thinks fit with the Chair oftheCommittee and/or theAudit Sub -Committee ofthe Committee; ... resolution ofthe Legislative Council and the Legislative Assembly, on the recommendation ofthe Public Accounts and Estimates Committeeofthe Parliament, as an independent auditor ofthe Victorian Auditor-General’s...
... resolution ofthe Legislative Council and the Legislative Assembly (together constitute the Parliament of Victoria’ and the Purchaser’), on the recommendation ofthe Public Accounts and Estimates Committee ... audit that is the subject ofthe report; (ii) after submission ofthe final audit report as described in clause 5(a)(iv), a second and final tax invoice for the remaining 50% ofthe 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 ofthe holding of voting...
... 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 ofthe Services according to the notice ... accreditation or membership of professional or other bodies in relation to the provision ofthe Services as set out in the Tender Documentation for the provision ofthe Services and that it will ... omissions of a subcontractor as though they were the actions ofthe Service Provider itself Access and Safety 27.1 Access to premises If the Service Provider requires access to the premises ofthe Auditee...
... oftheAudit Act, sections 11, 12 and 14 ofthe 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,...
... of monitoring compliance with the Ethical Purchasing Policy from time to time) may publish (whether on the internet or otherwise) the name ofthe Service Provider and the value ofthe Services ... other than for the purposes of this Agreement or disclosed other than as required at law or to meet any requirements ofthe Parliament of Victoria 2.6 The confidentiality obligations ofthe parties ... consideration: (a) whether the Service Provider has taken or will take measures that, in the reasonable opinion ofthe Purchaser, are commensurate with the breach or the offence on which the Adverse Assessment...
... INDEPENDENT AUDITORS' REPORT To the Auditor Office ofthe Auditor Stateof Hawaii We have audited the accompanying financial statements ofthe governmental activities and each major fund ofthe Department ... for the fiscal year ended June 30, 2009 Our audit was performed in accordance with the terms of our contract with the Office ofthe Auditor, Stateof Hawaii and with the requirements ofthe Office ... major fund oftheStateof Hawaii that is attributable to the transactions ofthe DBEDT They not purport to, and not, present fairly the financial position oftheStateof Hawaii as of June 30,...
... spending at the end ofthe fiscal year As ofthe end ofthe 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 ofthe current fiscal year, the fund balance ofthe 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 ofthe current fiscal year, the fund balance ofthe economic development special revenue fund was $22.7 million, of which $4.8 million...
... Basis of Presentation - The government-wide financial statements, which are the statement of net assets and the statement of activities, report information on all ofthe nonfiduciary activities of ... theState Treasury The Director pools and invests any monies ofthe State, which in the Director's judgment, are in excess of amounts necessary for meeting the immediate requirements oftheState ... ofthe 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...
... Higa, State Auditor Office ofthe Auditor Stateof Hawaii Dear Ms Higa: This is our report on the financial auditofthe Department of Human Services oftheStateof 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 ofthe AUditor, Stateof Hawaii and with the requirements ofthe U.S Office of Management and ... A-133, Audits of States, Local Govemments, and Non-Profit Organizations, and theCompliance Supplement for Single Audits ofState and Local Governments OBJECTIVES OFTHEAUDITThe primary purpose of...
... consequently, these assets are not available for future spending and the related annual depreciation expense ofthe cost of these facilities is included in the statement of activities for the fiscal ... grants paid for 59.4% ofthe cost of all the DHS's activities The following chart presents the percentage of costs funded by federal grants for each major activity ofthe DHS for the fiscal years ... which the related claims will be processed and paid subsequently Ofthe estimated $109.1 million of medical assistance payable, thestate share of these costs is approximately $47.5 million The...
... the basic financial statements This is trial version www.adultpdf.com 23 $ 248,229,276 Department of Human Services Stateof Hawaii RECONCILIATION OFTHE 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 Stateof Hawaii RECONCILIATION OFTHE 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...
... are the statement of net assets and the statement of activities report information of all ofthe non-fiduciary activities ofthe DHS The effect of interfund activity has been removed from these ... TheState Director of Finance is responsible for the safekeeping of all monies paid into theState Treasury TheState Director of Finance pools and invests any monies ofthe State, which in the ... protect them from claims of general creditors TheState 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...