education resources of the department

... 2006 Ms Marion Higa Office of the Auditor State of Hawaii Dear Ms Higa: This is our report on the financial audit of the Department of Education (DOE), State of Hawaii for the fiscal year ended ... of the Department of Education of the State of Hawaii (DOE), as of and for the fiscal year ended June 30, 2005, which collectively comprise the DOE's basic financial statements as listed in the ... issued by the Comptroller General of the United States; and the provisions of OMS Circular A-133 The scope of our audit included an examination of the transactions and accounting records of the DOE...

Ngày tải lên: 19/06/2014, 17:20

... compensation of the Department' s employees, including labor relations functions to the Department Future transfers to the Department from other State departments will include: • The State Department of ... contact the Office of the Superintendent, Department of Education, P.O Box 2360, Honolulu, Hawaii 96804 This is trial version www.adultpdf.com 17 Department of Education State of Hawaii STATEMENT OF ... 15 State of Hawaii Department of Education MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) Fiscal Year Ended June 30, 2005 The Department' s long-term debt is managed by the Department of Budget...

Ngày tải lên: 19/06/2014, 17:20

... NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2005 NOTE A - FINANCIAL REPORTING ENTITY The Department of Education of the State of Hawaii (DOE), administers the statewide system of public ... with the operations of the DOE are included on the statement of net assets Under the accrual basis of accounting, revenues are recognized when they are earned and expenses are recorded at the ... liabilities existing at the end of the fiscal year For this purpose, the DOE considers revenues to be available if they are collected within sixty days of the end of the current fiscal year end...

Ngày tải lên: 19/06/2014, 17:20

... in the event of the failure of the counterparty, the State will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party The ... upon the FNS's cost to purchase the commodities The bonus commodities not reduce the DOE's allocation balance The following is a summary of the value of the food commodities received by the DOE ... excess of the amounts necessary for meeting specific requirements of the State The Hawaii Revised Statutes authorize the State Director of Finance to invest in obligations of, or guaranteed by, the...

Ngày tải lên: 19/06/2014, 17:20

... performance of all departments, offices, and agencies of the State of Hawai‘i and its political subdivisions Background The Department of Human Resources Development is part of the executive branch of the ... Introduction This is a report of our financial audit of the Department of Human Resources Development, State of Hawai‘i The audit was conducted by the Office of the Auditor and the independent certified ... Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawai‘i State Constitution (Article VII, Section 10) The primary mission is to conduct post audits of the...

Ngày tải lên: 20/06/2014, 02:20

... maintain the plan under its direction Prior Financial Audit The Office of the Auditor and the certified public accounting firm of Deloitte & Touche LLP conducted a financial audit of the Department of ... public has no means of evaluating the fiscal performance of the Department of Human Resources Development Misstatements are prevalent across the department s accounts The department s informal ... Objectives of the Audit Assess the adequacy, effectiveness and efficiency of the systems and procedures for the financial accounting, internal control, and financial reporting of the Department of Human...

Ngày tải lên: 20/06/2014, 02:20

... Design of the study: The study consists of three parts: Part 1, introduction, presents the rationale, the aims, the scope, the methods and the design of the study Part 2, development, consists of ... situation of teaching and learning oral presentation skill and reports the results of the survey research which was carried out at the beginning of the fourth term of the 2008- 2009 academic year at the ... history professor does not feel it is their job to show their students the basic skills of presenting a subject Furthermore, the students aren’t given the right feedback to improve As a matter of fact,...

Ngày tải lên: 04/08/2015, 09:39

... portions of the full report to create this public version of the report i Office of the Inspector General Audit Approach The Office of the Inspector General (OIG) performed this audit to assess the ... that allows the Department to continue its U.S Department of Justice Office of the Inspector General, Progress Report on Development of The Integrated Wireless Network in the Department of Justice, ... completion of Phase 3, the Department awarded General Dynamics the contract to serve as the systems integrator for the nationwide implementation of the IWN program.7 The objective of the IWN contract...

Ngày tải lên: 18/02/2014, 04:20

... health, they facilitate the creation of a continuum of care that spans across the life course as well as across the various levels of service provision Furthermore, they promote integration of health ... priority actions, the department needs to be fit for purpose In consideration of the key strategic directions it is proposed that the department will be managed as a matrix The work of the department ... raising resources and creating coordinated action for the achievement of the health-related MDGs The Department will collaborate with the GFATM, GAVI and other initiatives and contribute to strengthening...

Ngày tải lên: 07/03/2014, 04:20

... prisoners, the nature of their offenses or the lengths of their sentences in a timely manner Since the demographics and criminal history of these offenders are unknown, they cannot be factored into the ... in most other jurisdictions, the growth of the corrections system has had a profound effect on the state’s fiscal resources The cost of the Oklahoma corrections system has tripled over the last ... leadership set the tone for all the staff of the department to view this process as an opportunity to improve the operations and performance of all aspects of the department, rather than a process...

Ngày tải lên: 16/03/2014, 00:20

... the State While the raw results from the model were also negative, which corresponds to the vacuum left by the removal of the contributions of higher education, the signs of the results were ... question, the answering of which is the privilege and responsibility of the people of Oklahoma 13 V Results and Analysis As mentioned in the previous section, the impacts of Oklahoma’s higher education ... of higher education for their existence, were directly caused by the students and graduates The employment effect is the first and largest of the impacts directly caused by the institutions themselves...

Ngày tải lên: 23/03/2014, 20:20

... new hope for the betterment of conditions of life of the people on Earth The Moon and the other celestial bodies of our solar system contain a vast amount of natural resources. 5 These resources ... 1.1 The exploitation of natural resources of the Moon and other celestial bodies: a new opportunity of development for mankind 1.2 Space law and the natural resources of the Moon and other ... appropriation One of the reasons of the refusal to apply the res nullius concept was related to the fact that one of the main concerns during the development of the regime of outer space was...

Ngày tải lên: 30/03/2014, 02:20

... axis of the shell whorls or columella may be hollow, forming at the base of the shell an opening, the umbilicus The base of shell is formed by the largest spiral turn or body whorl, while the other ... expansion of the dorsal part of a shell Equilateral - the condition of a valve when growth on either side of umbo is symmetrical Equivalve - the condition of a shell when valves are of the same ... islands on the Pacific Plate The western Pacific now mostly describes the area of Southeast Asia east of the Andaman Sea, northern and eastern Australia and the Pacific islands on the Philippine...

Ngày tải lên: 23/05/2014, 14:55

... audit of the Department of Public Safety, State of Hawaii (department) The audit was conducted by the Office of the Auditor and the independent certified public accounting firm of KPMG LLP The ... Audit of the Department of Public Safety Report No 02-10, May 2002 Summary The Office of the Auditor and the certified public accounting firm of KPMG LLP conducted a financial audit of the Department ... 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...

Ngày tải lên: 18/06/2014, 20:20

... of the departmental annual report The Internal Affairs Office conducts criminal, administrative, and civil investigations of the employees of the department and the lawful use and disposition of ... seniority and once the ACO on the top of the list is called, that ACO moves to the bottom of the list whether the ACO accepts, declines, or cannot be reached The selection of individuals for ... than (1) the average of ten days for all state employees, based on the estimate used by the actuary for the Employees’ Retirement System of the State of Hawaii; (2) the national average1 of nine...

Ngày tải lên: 18/06/2014, 20:20

... presents the results of the financial audit of the Department of Public Safety, State of Hawaii (department) , as of and for the fiscal year ended June 30, 2001 This chapter includes the independent ... respects, the financial position of the Department of Public Safety, State of Hawaii, as of June 30, 2001, and the results of its operations and the cash flows of its proprietary fund type for the ... present the financial position, results of operations and cash flows of only that portion of the funds and account groups of the State of Hawaii that is attributable to the transactions of the department...

Ngày tải lên: 18/06/2014, 20:20

... to the department, the administration of the state correctional facilities and related services formerly administered by the state Department of Corrections This act also transferred to the department ... administer the Sheriff’s Office – formerly administered by the state Judiciary, and the Narcotics Enforcement Division – formerly administered by the state Department of the Attorney General The department ... department is part of the executive branch of the State The department s combined financial statements reflect only its portion of the funds and account groups The state comptroller maintains the central...

Ngày tải lên: 18/06/2014, 20:20

... All eligible employees of the department are required by Chapter 88, Hawaii Revised Statutes (HRS), to become members of the Employees’ Retirement System of the State of Hawaii (ERS), a cost-sharing ... in the department s special revenue funds’ expenditures Note 13 – Risk Management The department is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; ... based on the employee’s age, years of credited service, and average final compensation (AFC) The AFC is the average salary earned during the five highest paid years of service, including the vacation...

Ngày tải lên: 18/06/2014, 20:20

... Thank you for the opportunity to respond to the draft of the Financial Audit of the Department of Public Safety The issues addressed in your report such as overtime, overpayments, and the inmate ... transmittal letter to the department is included as Attachment The response of the department is included as Attachment The department responded that it appreciates that we recognized the work that has ... finding that the continued unusual sick leave patterns and the high levels of sick leave usage raise doubts about the effectiveness of the department s sick leave abuse program The department states...

Ngày tải lên: 18/06/2014, 20:20

... the process If the employee and/or the union decide to dispute the overpayment, we must proceed through the formal process This requires two audits The Department is first required to audit the ... maintain the system And although the lack of resources should not be an excuse for not fulfilling our responsibility, it is unfortunately the reality We are fully aware of the problem and of what ... design it These are the very personnel whose responsibility it is to keep the accounts current Regarding restitution, the Department is working with the Judiciary to rectify the problem of victim...

Ngày tải lên: 18/06/2014, 20:20