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Report to the President of the Senate and , the Speaker of the House of Representatives_part1 doc
Ngày tải lên: 20/06/2014, 06:20
Report to the President of the Senate and , the Speaker of the House of Representatives_part2 pot
Ngày tải lên: 20/06/2014, 06:20
Báo cáo toán học: "The eigenvalues of the Laplacian for the homology of the Lie algebra corresponding to a poset" doc
Ngày tải lên: 07/08/2014, 06:20
Tài liệu Research " WHO’S INFLUENCING WHOM? A STUDY OF THE INFLUENCE OF THE CEO AND THE BOARD OF DIRECTORS ON ORGANIZATIONAL STRATEGY " pdf
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Ngày tải lên: 18/02/2014, 11:20
Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx
... are applicable to all SAIs and to all audits. Among these are the characteristics of quality and the phases of the audit process. Decisions and actions taken by the SAI or its components and ... established by SAIs to maintain a high standard of audit activity. It also refers to the requirements applicable to the day -to- day management of audit assignments. Quality control, on the other hand, ... relevant parts of the SAI’s work. For example, a respected private audit firm might be asked to review a sample of the SAI’s financial statement (attestation) audits. In similar fashion, a management...
Ngày tải lên: 06/03/2014, 23:20
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
... the Legislature of the State 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 ... of examinations: 1. Financial audits attest to the fairness of the financial statements of agencies. They examine the adequacy of the financial records and accounting and internal controls, and they ... Diploma. The Judge Advocate General Office provides legal support to the adjutant general, personnel and subordinate units of the Hawaii National Guard, and the U.S. Property and Fiscal Office. The...
Ngày tải lên: 18/06/2014, 20:20
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part2 ppt
... 1.1 Department of Defense State of Hawaii Office of the Adjutant General Organizational Chart Army Advisory Group Air Advisory Group Office of the Adjutant General Civil Defense Advisory Council Hawaii ... department’s financial statements. The department was unable to provide adequate documentation to support certain capital asset costs and the related accumulated depreciation. Additionally, the ... that although the contractor had submitted a statement of qualification for FY2001-02 and was awarded the contract, the contractor was not on the FY2001-02 list of qualified persons. The contractor,...
Ngày tải lên: 18/06/2014, 20:20
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part3 ppt
... Government Auditing Standards. The Auditor State of Hawaii: We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining Chapter ... remaining fund information of the State of Hawaii that are attributable to the transactions of the department. They do not purport to, and do not, present fairly the financial position of the State ... standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a...
Ngày tải lên: 18/06/2014, 20:20
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part4 ppt
... activities, each major 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 ... either by the State Treasury or by the State’s fiscal agents in the name of the State. Capital Assets Capital assets are not capitalized in the governmental funds used to acquire or construct them. ... for the safety, welfare, and defense of the people of Hawaii by maintaining readiness to respond in the event of war or disaster. Its divisions include the Hawaii Army and Air National Guards,...
Ngày tải lên: 18/06/2014, 20:20
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part5 doc
... department was required to record capital assets and 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 ... 457. The plan, available to all state employees, permits employees to defer a portion of their salary until future years. The deferred compensation is not available to employees until termination, ... Statement was reported as a restatement of beginning net assets as of July 1, 2001. During FY2002-03, the department identified additional capital assets that should have been capitalized and...
Ngày tải lên: 18/06/2014, 20:20
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part6 pot
... 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 ... 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
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part7 pdf
... 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
Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part1 doc
... version www.adultpdf.com Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii THE AUDITOR STATE OF HAWAII Report No. ... professional and occupational licensing program can be enacted, the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects. 5. Health insurance analyses ... postaudits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions. Act 350, Session Laws...
Ngày tải lên: 20/06/2014, 02:20
Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part2 docx
... determines the necessary payments to the vendor for the hardware, software, and implementation. The corporation paid the vendor approximately $592,000 or 88 percent of the total contract amount as of August ... the accuracy of the calculation of the final operating subsidy and the reconciliation of the final to the estimated operating subsidy. Such lack of internal controls resulted in an error in the ... contract can be attributed to poor communication between the board and the staff. The corporation received notification of the availability of the design funds from the state Department of Budget...
Ngày tải lên: 20/06/2014, 02:20
Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part3 potx
... housing and tenant rental assistance programs are based on several factors such as the requirements of the applicants and their ability to search for housing, the availability of public and private ... 20 Chapter 3: Financial Audit the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence ... instances of noncompliance that are required to be reported under Government Auditing Standards. The Auditor State of Hawaii: We have audited the accompanying combined financial statements of the...
Ngày tải lên: 20/06/2014, 02:20
Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part4 potx
... measurable and available to finance operations of the fiscal year or liquidate liabilities existing at fiscal year-end. Measurable means that the amount of the transaction can be determined. Available ... and publishes the State’s annual financial statements. The accounts of the corporation are organized into funds, each of which is considered a separate accounting entity. The operations of each fund are accounted ... corporation monitors the fair value of these securities and obtains additional collateral when appropriate. At June 30, 2000, the underlying fair values of the securities approximated carrying amount....
Ngày tải lên: 20/06/2014, 02:20
Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part1 ppt
... Financial 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 ... the State Auditor to conduct postaudits of the transactions, accounts, programs, and performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions. The ... centers. Additionally, the department contracts with the Correctional Corporation of America and Dominion Management to house Hawaii inmates in Oklahoma and Arizona to alleviate prison overcrowding....
Ngày tải lên: 20/06/2014, 02:20
Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part2 docx
... in the aggregate. Once the watch commander decides to call in an ACO to work overtime, he/she asks the ACOs from the previous watch to fill the vacant post. At the larger facilities (Halawa Correctional ... month, respectively. There is only a five-day time lag between the end of the pay period and the pay date. Therefore, a portion of salaries and wages is based on projected time and attendance. Salary overpayments ... departmental staff on public affairs policies and procedures; and manages the preparation and distribution of the departmental annual report. The Internal Affairs Office conducts criminal, administrative,...
Ngày tải lên: 20/06/2014, 02:20