... the Netherlands, Luxembourg, Switzerland, north-east Spain and northern and papal Italy – are clearly within the Western and European purview.7 Ancient Greek philosophy, Jewish spirituality and ... on the mountain There is the hint in the Rembrandt that the seventeenth-century interpretation of Moses had him invested with more personal agency in the carriage of the laws; neither God nor the ... the social order Social order and social change are, above all, testaments to meaning and humans’ understandings of their relationships to their environment and ultimate reality and meaning The...
Ngày tải lên: 21/09/2012, 10:54
... considered, the Standing Committee meets at principals level, comprising the Chancellor of the Exchequer, the Governor of the Bank and the Chairman of the FSA (or senior alternates) The Bank and the ... government The Treasury has no operational responsibility for the activities of the FSA and the Bank and shall not be involved in them But there are a variety of circumstances where the FSA and the ... the framework agreed with the other authorities The form of the response would depend on the nature of the event and would be determined at the time; and • where possible and desirable to facilitate...
Ngày tải lên: 22/03/2014, 21:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part1 ppt
... Management and Financial Audit of the Hawai`i Tourism Authority's Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and Nishihama ... HRS, as the lead tourism agency for the State of Hawai`i The authority reports directly to the governor and Legislature and is attached to the Department of Business, Economic Development and Tourism ... programs or the efficiency of agencies or both These audits are also called program audits, when they focus on whether programs are attaining the objectives and results expected of them, and operations...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part2 ppt
... sales and marketing of the Hawai`i Convention Center and other meeting and convention facilities on all islands During CY2002, HVCB budgeted $8.0 million to market the convention center and other ... conventions and incentives from January 1, 2000 to December 31, 2002 The contracts were judgmentally selected based on their economic significance to the authority and the state economy and their high ... insert for a travel magazine, other companies may opt to add their advertisements to the insert The insert, which may have grown to four pages, will then strengthen the message of Hawai`i as a travel...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part3 pptx
... HVCB represented that the severance packages were established with the authority’s agreement The authority disagreed, stating that authority officials had neither requested the severance packages ... if they exceeded their production goals Several HVCB employees received individual annual bonuses in excess of $25,000 The authority did not assess the appropriateness of the salary levels or the ... autonomy in establishing salaries and bonus and incentives programs Unlike the department contract, the authority contract provided little oversight and no constraints on the amounts of HVCB employees’...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part4 doc
... review of the authority’s two major contracts with HVCB found that the authority failed to adhere to these principles The contracts were poorly constructed, and authority monitoring and enforcement ... from the authority to conduct legal research regarding the authority’s attendance at HVCB board of directors and marketing advisory committee meetings Under the terms of the leisure contract, the ... not a state agency and hence not subject to the State Procurement Code Had the payments of $23,910 (under the university and HVCB agreement) and $24,000 (under the corporation and DBEDT agreement)...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part5 pdf
... ensure that they not conflict with the authority’s own policies We reviewed a copy of HVCB fiscal policies on file with the authority and found that the policies were outdated and applied to the previous ... Finally, the audit recommended that the board conduct thorough and formal annual evaluations of itself and the authority We found that the authority has made some progress in adopting some of these ... providing the authority a copy of its outdated policies, HVCB gave the authority the impression that fiscal policies were in place Without such policies, the authority cannot be assured that the HVCB...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part6 ppt
... estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported ... was disbanded and another was formed in 1902 as a joint committee of the Chamber of Commerce of Honolulu and the Merchants Association In 1903, the Territorial Legislature recognized the importance ... These statements present the assets, liabilities, and net assets of HVCB at December 31, 2002 and 2001 Statements of Activities (Exhibit 3.2) These statements present the revenues, expenses and...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part7 pot
... of the Affected Agencies Comments on Agency Responses We transmitted drafts of this report to the Board of Directors of the Hawai‘i Tourism Authority, the authority’s executive director, and the ... Development and Tourism The joint response of the board chair and executive director is included as Attachment The department did not submit a written response In the joint response, the board chair and ... not dispute the actions taken by the authority, particularly in the last year of the contract period, but stand by our statements We made some minor changes to the draft report for the purposes...
Ngày tải lên: 18/06/2014, 20:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part1 potx
... Management and Financial Audit of the Hawai`i Tourism Authority's Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and Nishihama ... HRS, as the lead tourism agency for the State of Hawai`i The authority reports directly to the governor and Legislature and is attached to the Department of Business, Economic Development and Tourism ... programs or the efficiency of agencies or both These audits are also called program audits, when they focus on whether programs are attaining the objectives and results expected of them, and operations...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part2 pot
... sales and marketing of the Hawai`i Convention Center and other meeting and convention facilities on all islands During CY2002, HVCB budgeted $8.0 million to market the convention center and other ... conventions and incentives from January 1, 2000 to December 31, 2002 The contracts were judgmentally selected based on their economic significance to the authority and the state economy and their high ... insert for a travel magazine, other companies may opt to add their advertisements to the insert The insert, which may have grown to four pages, will then strengthen the message of Hawai`i as a travel...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part3 ppt
... HVCB represented that the severance packages were established with the authority’s agreement The authority disagreed, stating that authority officials had neither requested the severance packages ... if they exceeded their production goals Several HVCB employees received individual annual bonuses in excess of $25,000 The authority did not assess the appropriateness of the salary levels or the ... autonomy in establishing salaries and bonus and incentives programs Unlike the department contract, the authority contract provided little oversight and no constraints on the amounts of HVCB employees’...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part4 potx
... review of the authority’s two major contracts with HVCB found that the authority failed to adhere to these principles The contracts were poorly constructed, and authority monitoring and enforcement ... from the authority to conduct legal research regarding the authority’s attendance at HVCB board of directors and marketing advisory committee meetings Under the terms of the leisure contract, the ... not a state agency and hence not subject to the State Procurement Code Had the payments of $23,910 (under the university and HVCB agreement) and $24,000 (under the corporation and DBEDT agreement)...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part5 pptx
... ensure that they not conflict with the authority’s own policies We reviewed a copy of HVCB fiscal policies on file with the authority and found that the policies were outdated and applied to the previous ... Finally, the audit recommended that the board conduct thorough and formal annual evaluations of itself and the authority We found that the authority has made some progress in adopting some of these ... providing the authority a copy of its outdated policies, HVCB gave the authority the impression that fiscal policies were in place Without such policies, the authority cannot be assured that the HVCB...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part6 potx
... estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported ... was disbanded and another was formed in 1902 as a joint committee of the Chamber of Commerce of Honolulu and the Merchants Association In 1903, the Territorial Legislature recognized the importance ... These statements present the assets, liabilities, and net assets of HVCB at December 31, 2002 and 2001 Statements of Activities (Exhibit 3.2) These statements present the revenues, expenses and...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part7 docx
... of the Affected Agencies Comments on Agency Responses We transmitted drafts of this report to the Board of Directors of the Hawai‘i Tourism Authority, the authority’s executive director, and the ... Development and Tourism The joint response of the board chair and executive director is included as Attachment The department did not submit a written response In the joint response, the board chair and ... not dispute the actions taken by the authority, particularly in the last year of the contract period, but stand by our statements We made some minor changes to the draft report for the purposes...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part1 pptx
... by DBEDT, the Hawai‘i State Foundation on Culture and the Arts, and the Departments of Transportation and Land and Natural Resources The current DBEDT representative on the board is the governor’s ... programs or the efficiency of agencies or both These audits are also called program audits, when they focus on whether programs are attaining the objectives and results expected of them, and operations ... Tourism Japan (HTJ), and SMG, the marketer and operator of the Hawaiʻi Convention Center We reviewed the authority’s processes and controls that guide contractor performance and ensure compliance...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part2 potx
... marketing and operations of the Hawai‘i Convention Center, and the National Football League (NFL) were awarded $15 million or more over the life of their multi-year contracts and fall under the authority’s ... *Rounded to the nearest thousand **Note that these totals comprise the amounts for both the Tourism Special Fund and the Convention Center Enterprise Special Fund Source: Hawai‘i Tourism Authority ... revenues and expenditures for all funds for the past three fiscal years The authority’s financial statements are comprised of the transactions contained in the Tourism Special Fund and the Convention...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part3 doc
... on the return to the taxpayer Since the HTA relies on the contractors to set their own performance targets and goals, there is no way to gauge whether progress has been made towards achieving the ... Tourism Strategic Plan, the authority’s annual budget, the multi-year marketing contracts with the Hawai‘i Visitors and Convention Bureau, Hawai‘i Tourism Japan, and SMG, and the annual tourism marketing ... objectives and desired outcomes, and that services were effectively and efficiently provided The Hawai‘i Tourism Authority has multiple and complex roles in the development, coordination, and implementation...
Ngày tải lên: 20/06/2014, 02:20
Management and Financial Audit of Hawai‘i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawai‘i_part4 doc
... accordance with and as may be required to implement and achieve the goals and objectives set forth by the state in accordance with the State Tourism Strategic Plan, known as Ke Kumu.” But the authority ... achieved as a result of the contractor’s efforts The authority solicits selected stakeholders’ opinion for the third piece of the 360-degree evaluation The authority compiles, with the contractor’s ... state funded contracts exceeding the scope provided by the HVCB’s contract with the HTA; and legal contracts utilized to undermine efforts of the HTA and the State The areas under review included...
Ngày tải lên: 20/06/2014, 02:20