financial content of annex i to ecga

... 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 ... Exhibits Exhibit 1.1 Hawai i Tourism Authority Board Committees Exhibit 1.2 Organizational Chart of the Hawai i Tourism Authority Exhibit 1.3 Hawai i Tourism Authority Revenues, Expenditures, ... Under its assigned missions, the office conducts the following types of examinations: Financial audits attest to the fairness of the financial statements of agencies They examine the adequacy of...

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... State’s tourism roadmap, providing an overall vision for Hawai i tourism in the year 2015 The plan, which is organized into nine different initiatives, provides strategic directions, specific goals, ... 1: Introduction Exhibit 1.2 Organizational Chart of the Hawai i Tourism Authority Executive Director Marketing Director of Marketing Product Development Tourism Program Officer Communications ... remaining after deposits have been made to the Tourism Special Fund for tourism promotion and visitor-industry research Hawai i Tourism Strategic Plan: 2005 – 2015 In 2003, the Hawai i Tourism...

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... development, coordination, and implementation of state policies and directions for tourism and related activities Chief among the authority’s responsibilities is to create a vision of Hawai i tourism and ... approach to tourism policy hinders its ability to strategically manage the long-term growth of Hawai i s visitor industry The HTA’s role as the lead entity and advocate of the tourism industry in Hawai i ... elements of a comprehensive tourism strategic plan to carry out its mission We also noted that performance indicators for the tourism industry, such as statewide visitor spending, were insufficient...

Ngày tải lên: 20/06/2014, 02:20

... This is trial version www.adultpdf.com 29 Chapter 2: The Hawai i Tourism Authority Practices an Approach to Tourism Promotion That It Was Designed To Replace Informal deviations with Hawai i Tourism ... justification behind the individuals/companies surveyed This is trial version www.adultpdf.com 25 Chapter 2: The Hawai i Tourism Authority Practices an Approach to Tourism Promotion That It Was ... This claim is not accompanied by supporting data In addition, HTJ reports that the key indicators of their success are being “#1 Preferred Destination Ranking, growth in visitor spending, increase...

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... Hawai i Tourism Authority Practices an Approach to Tourism Promotion That It Was Designed To Replace The majority of these funds is used to reimburse the Hawai i Convention Center for discounts to ... gift replaced an item lost in a theft and intended to help minimize the effect of this negative experience by a client representative The authority’s chief administrative officer plays an active ... 2007, with the $33 million discrepancy This is trial version www.adultpdf.com 35 Chapter 2: The Hawai i Tourism Authority Practices an Approach to Tourism Promotion That It Was Designed To Replace...

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... Association International (DMAI) Acknowledging the difficulty of finding direct cause-effect measures in an industry that traditionally relies on professional judgment, we explain in detail why ... strategically oriented agency and that HTA can benefit from adopting such an orientation 54 This is trial version www.adultpdf.com This is trial version www.adultpdf.com This is trial version www.adultpdf.com ... suggested in the response The authority has a dual role as lead agency for the development of the state-wide Hawai i Tourism Strategic Plan and that of an active partner in its implementation A prime...

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... The 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 ... Agencies 55 This is trial version www.adultpdf.com v List of Exhibits Exhibit 1.1 Exhibit 1.2 Exhibit 1.3 Exhibit 1.4 Exhibit 1.5 Exhibit 1.6 Exhibit 1.7 Exhibit 2.1 Exhibit 2.2 Exhibit 2.3 ... 2.3 Exhibit 2.4 Exhibit 3.1 Exhibit 3.2 Exhibit 3.3 Exhibit 3.4 vi Hawai `i Tourism Authority Board Members Hawai `i Tourism Authority - Organizational Chart Hawai `i Tourism Authority Revenues...

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... Administration Office Communications Office Tourism Program Officer Chief Administrative Officer Communications Director Director of Tourism Marketing Sports Events Manager Receptionist Tourism ... Specialist III Product Development Coordinator Budget Fiscal Officer Project Manager Tourism Specialist Administrative Assistant II Secretary II Administrative Assistant I Source: Hawai `i Tourism ... world In the United States, the bureau maintains offices in Salinas, California; San Diego, California; Chicago, Illinois; and Arlington, Virginia The bureau also maintains four foreign offices,...

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... employee shipped a personal car to Maui in anticipation of an imminent relocation to that island Source: Office of the Auditor This is trial version www.adultpdf.com 19 Chapter 2: The Hawai `i Tourism ... corporate office Exhibit 2.3 identifies additional examples of excessive reimbursement approved by HVCB’s corporate office While these overages not represent a significant amount of money, it is indicative ... with coach class tickets free of charge This violated HVCB’s policy to use in-kind contributions whenever available Exhibit 2.2 provides additional examples of HVCB’s practice of violating its...

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... maintaining the image of Hawai `i in Taiwan as a primary visitor and convention/incentive destination The contract was originally effective from May 1, 2002 through December 31, 2005 and committed ... relate to dues for a particular political candidate, research regarding gifts of travel to public officials, state ethics law issues, and drafting HVCB testimony for a city council meeting Even if ... and authority monitoring and enforcement were lax This is trial version www.adultpdf.com Chapter 2: The Hawai `i Tourism Authority Enabled the Hawai `i Visitors & Convention Bureau to Exploit State...

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... Hawai `i Tourism Authority for leisure marketing and meetings, conventions and incentives marketing 40 This is trial version www.adultpdf.com Chapter 3: Financial Audit Chapter Financial Audit This ... Hawai `i Visitors & Convention Bureau to Exploit State Contract Funding marketing Hawai `i as a visitor destination The visitor industry is a key component of our state’s economy, and the marketing ... recognition and awards, benefits, disciplinary action, grievance and complaint This is trial version www.adultpdf.com 37 Chapter 2: The Hawai `i Tourism Authority Enabled the Hawai `i Visitors &...

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... Nishihama & Kishida, CPA's, Inc Honolulu, Hawai `i May 20, 2003 Description of Financial Statements Statements of Financial Position (Exhibit 3.1) These statements present the assets, liabilities, ... are pertinent to an understanding of the financial statements and financial condition of HVCB are discussed in this section This is trial version www.adultpdf.com Chapter 3: Financial Audit Note ... Description of Business The Hawai `i Visitors & Convention Bureau (HVCB), a nonprofit corporation, can trace its origins back to 1892 when business leaders formed the Hawaiian Bureau of Information...

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... publicly discuss report issues, meeting with the Hawai i Visitors & Convention Bureau board of directors to discuss our report findings, reviewing its current contract with HVCB to ensure compliance, ... findings and indicated that they would take immediate action to address them Actions include contacting the attorney general’s office to review our findings, holding a special board meeting to ... 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...

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... The 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 ... AUDITOR STATE OF HAWAII Kekuanao‘a Building 465 S King Street, Room 500 Honolulu, Hawaii 96813 This is trial version www.adultpdf.com The Auditor State of Hawai `i OVERVIEW Financial Audit of ... Under its assigned missions, the office conducts the following types of examinations: Financial audits attest to the fairness of the financial statements of agencies They examine the adequacy of...

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... and several irrigation systems statewide Animal Industry Division The mission of the Animal Industry Division is to protect Hawai `i s livestock and poultry industries and the public health through ... development of Hawai `i s agricultural industry and to facilitate its transition from a dual-crop (sugar and pineapple) industry to a diversified, multi-crop and animal industry More specifically, it is ... many of the findings identified during our audit The significant impact of not having formal policies and procedures in the areas identified above will become evident as subsequent findings are...

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... significant deficiencies in the department’s financial reporting process that hindered its ability to produce timely year-end financial statements that are free from error This is trial version ... the station As an alternative, a promissory note may be signed to assist residents, visitors, and military families with their financial obligation Departmental records show the number of pets ... this responsibility without knowing the condition of its $22 million in outstanding agricultural loans As "policy directors," the board should be more involved in the operations of its loan program...

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... responsibilities pertaining to cash Independent internal verification is vital as misappropriations of cash may go unnoticed For example, a cashier who prepares the reconciliation can misappropriate ... department’s responsibility to maintain sufficient records to support amounts reported in its financial statements The inability to maintain these records is a material weakness Recommendations Inadequate ... the financial position and changes in financial position, of only that portion of the governmental activities, each major fund, and the aggregate remaining fund information of the State of Hawai`i...

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... criteria to be considered in determining financial accountability The department has determined to include in its financial statements the activities of the Agribusiness Development Corporation, ... presented in conformity with GAAP Notes to Basic Financial Statements Explanatory notes, which are pertinent to an understanding of the basic financial statements and financial position of the department, ... separate public instrumentality affiliated with the department for administrative purposes Basis of presentation The accounting policies of the department utilized in the accompanying financial statements...

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... process used in computing claims liability does not necessarily result in an exact amount Claims liabilities may be reevaluated periodically to take into consideration recently settled claims, the ... available Retirees covered by the medical portion of Medicare are eligible to receive reimbursement of the basic medical coverage premium Contributions are financed on a pay-as-you-go basis During ... contribute 7.8 percent of their salary Police officers, firefighters, investigators of the departments of the County Prosecuting Attorney and the Attorney General, narcotics enforcement investigators,...

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