... ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Auditor Office of the Auditor State of Hawaii: We have audited the financial statements of ... to contribute 7.8% of their salary to the contributory option and the DBEDT is required to contribute to both options at an actuarially determined rate Most covered employees of the contributory ... adversely affect the DBEDT's bUdget and financial statements NOTE M - RISK MANAGEMENT The DBEDT is exposed to various risks of loss related to torts; theft of, damage to, or destruction of assets; errors
Ngày tải lên: 19/06/2014, 17:20
... not reported) totaled $38,513,198. NOTE Q - RESTATEMENTS Subsequent to the issuance of the DHS' fiscal year 2007 financial statements, management determined that the financial statements were ... statute to contribute 7.8% of their salary to the contributory option and the DHS is required to contribute to both options at an actuarially determined rate. Most covered employees of the contributory ... of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2008 NOTE M - RETIREMENT BENEFITS (Continued) The EUTF issues a stand-alone financial report that includes financial statements and required
Ngày tải lên: 19/06/2014, 17:20
Department of Human Services State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30,2008_part2 potx
... ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Auditor Office of the Auditor State of Hawaii We have audited the financial statements of ... weaknesses. However, as discussed below, we identified certain deficiencies in internal control over financial reporting that we consider to be significant deficiencies and one that we consider to be ... Federal Grantor/Pass-through Grantor and Program Title Corporation for National and Community SelVice Foster Grandparent Program Senior Companion Program Retired and Senior Volunteer Program Total
Ngày tải lên: 19/06/2014, 17:20
Department of Human Services State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30,2008_part3 potx
... Ended June 30, 2008 SECTION I - SUMMARY OF AUDITORS' RESULTS Financial Statements Type of auditors' report issued: Internal control over financial reporting: Material weakness(es) identified? ... identified? Significant deficiencies identified that are not considered to be material weaknesses? Noncompliance material to the financial statements noted? Federal Awards Unqualified :! yes _no :! ... therefore was due back to the State Treasury. The understatement in the fiscal year 2008 financial statements was identified and subsequently adjusted for. The error occurred due to a lack of periodic
Ngày tải lên: 19/06/2014, 17:20
Department of Human Services State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30,2008_part4 docx
... memorandums to state agencies and manufacturers, throughout the history of the program, to give guidance on numerous issues related to the drug rebate program. The MOD contracts ACS to perform ... year 2008 the overpayments are expected to be greater than $1,000,000 and the MOD plans to research claims dating back to 2006. • The DHS has contracted a 010 to perform certain utilization control ... subcontracted to ACS, the DHS is still ultimately accountable for the drug rebate program. Much reliance is placed on ACS to operate the drug rebate program, but there is little monitoring of subcontractor
Ngày tải lên: 19/06/2014, 17:20
Department of Human Services State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30,2008_part5 potx
... the State Property Inventory Records (page 66) To ensure that the state property inventory records are complete and accurate, the DHS should implement monitoring procedures to ensure that all appropriate ... (Continued) Recommendations 2008·08 Monitor the Medicaid Drug Rebate Program (page 75) The DHS should establish formal procedures to monitor its subcontractor to ensure the drug rebate program operates ... process to review, in a timely manner, the transactions that are posted to the department property inventory records to ensure that acquisitions and dispositions were properly posted to the state
Ngày tải lên: 19/06/2014, 17:20
5 HOW TO PRESENT AT a MEETING
... Computer-generated slides: how to make a mess with PowerPoint, 30 Gavin N C Kenny Chapter How to appear on stage, 40 Alan Maryon-Davis Chapter How to sell a message, 46 Martin Godfrey Chapter How to present a ... Green Chapter How to deal with questions, 55 Sir Alexander Macara v vi Contents Chapter 10 How not to give a presentation, 62 Richard Smith Chapter 11 How to chair a session, 67 Roger Horton Index, ... true for presentations Good ones resemble each other, but bad ones come in many forms 62 How not to give a presentation 63 Preparing for a bad presentation One way to prepare for a bad presentation
Ngày tải lên: 06/07/2016, 21:03
How to present at meeting 2nd m hall
... Computer-generated slides: how to make a mess with PowerPoint, 30 Gavin N C Kenny Chapter How to appear on stage, 40 Alan Maryon-Davis Chapter How to sell a message, 46 Martin Godfrey Chapter How to present a ... Green Chapter How to deal with questions, 55 Sir Alexander Macara v vi Contents Chapter 10 How not to give a presentation, 62 Richard Smith Chapter 11 How to chair a session, 67 Roger Horton Index, ... computer-generated slides, but also provides advice on how to sell a message, how to appear on stage and how to deal with questions All contributors are experienced speakers and provide simple didactic
Ngày tải lên: 11/04/2017, 08:57
John wiley sons how to read a financial statement (1999) g
... entered the stock market Today a large part of retirement savings is invested in stocks Stock values depend on information reported in financial statements, so knowing how to read a financial report ... willing to supply fresh capital to the business None of this comes easy! It takes good management to make profit, to raise capital, and to stay out of financial trouble Exhibit A on the next page presents ... in financial statement accounting and financial reporting All exhibits have been refreshed to make them easier to follow and more relevant The exhibits in this edition are typeset from printouts
Ngày tải lên: 23/05/2018, 15:25
How to read a financial report wringing vital signs out of the numbers (8th edition)
... Small business financial reporting 213 standards used to prepare the financial report But, don’t expect to see this in a small business financial report in the income statement Bottom-line profit ... providing training and seminar programs to broader audiences) Including The Comprehensive Guide to How to Read a Financial Report, Tage has now co-authored a total of four books with his father John ... report Chief financial officer (CFO), 35, 141, 178, 184 Clean (unqualified) audit report, 187, 188, 190 Common stock, 152, 153, 154, 194, 195 Comprehensive Guide to How to Read a Financial Report,
Ngày tải lên: 15/08/2020, 10:47
Speak to Win_ How to Present with Power in Any Situation
... Speak to Win How to Present with Power in Any Situation Brian Tracy American Management Association New York • Atlanta • Brussels • Chicago • Mexico City • San Francisco Shanghai • Tokyo • Toronto ... PAGE 189 190 Speak to Win single decision maker makes the decision to buy your product or service, you often have to present to several people at once When you have to make a team presentation, whether ... the customer will buy again and recommend his friends The Easiest and Most Profitable Sales It is 10 times easier to make a resale to a satisfied customer than to make a brand-new sale to someone
Ngày tải lên: 12/09/2020, 09:01
How to teach american culture in a vietnamese high school curriculum; some suggestions on how to present american public holidays and festivals
... certify my authorship of the thesis submitted today entitled: HOW TO TEACH AMERICAN CULTURE IN A VIETNAMESE HIGH SCHOOL CURRICULUM; SOME SUGGESTIONS ON HOW TO PRESENT AMERICAN PUBLIC HOLIDAYS AND FESTIVALS ... enthusiastic to read this thesis and helped me to present it to the readers of the Library I hope that this modest contribution will be useful for others to build upon I also wish to thank all ... in Ho Chi Minh City for their help and willingness to answer the questionnaire and to give precious opinions to the study I am also grateful to all the students who carefully completed the questionnaires
Ngày tải lên: 01/07/2023, 15:24
How to teach american culture in a vietnamese high school curriculum; some suggestions on how to present american public holidays and festivals
... certify my authorship of the thesis submitted today entitled: HOW TO TEACH AMERICAN CULTURE IN A VIETNAMESE HIGH SCHOOL CURRICULUM; SOME SUGGESTIONS ON HOW TO PRESENT AMERICAN PUBLIC HOLIDAYS AND FESTIVALS ... enthusiastic to read this thesis and helped me to present it to the readers of the Library I hope that this modest contribution will be useful for others to build upon I also wish to thank all ... in Ho Chi Minh City for their help and willingness to answer the questionnaire and to give precious opinions to the study I am also grateful to all the students who carefully completed the questionnaires
Ngày tải lên: 22/08/2023, 02:50
Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part1 pdf
... comprehensive financial statements covering all of its myriad activities and to subject those financial statements to an audit. I am confident that in future years, as the data used to prepare these financial ... financial statements continue to improve, these financial statements will prove to be an important management tool for policy-makers and the public. The publication of these audited financial statements ... audit the government's consolidated financial statements. We look forward to continuing to work with these officials to achieve the CFO Act's financial management reform goals. Our report
Ngày tải lên: 19/06/2014, 15:20
Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part2 pptx
... the Changes in Net Position to the Defi- cit on the Budgetary Basis,” which is presented in the supplementary section of these financial statements. These financial statements do not in- clude ... ministration to achieve these objectives, agencies must improve the quality of their financial information. Reflecting the further progress that is needed to produce reliable financial statements, auditors ... responsibility to audit the government’s consolidated financial statements. We look forward to continuing to work with these officials to achieve the CFO Act’s financial management reform goals. James F.
Ngày tải lên: 19/06/2014, 15:20
Report to the Congress FINANCIAL AUDIT 1997 Consolidated Financial Statements of the United States Government_part3 potx
... consolidated financial statements is consistent with agency financial statements. Treasury relies on agencies to submit data needed to prepare the federal government’s consolidated financial statements. ... consolidated financial statements for the reasons described above, we are unable to, and we do not, express an opinion on the accompanying consolidated financial statements for fiscal year 1997. However, ... balances. However, several agencies were unable to provide assurance that amounts submitted to Treasury agreed with their agency financial statements. In addition, many agencies needed to make
Ngày tải lên: 19/06/2014, 15:20
How to read a financial report
... beginning, however, it’s important to clarify how the numbers, calculations and numerical examples are presented in this booklet. All dollar amounts relating to the financial statements are presented ... whether to put money to work in Typical’s stock, an investor really needs to do two things. First, he or she needs to compare Typical’s 14.8% to returns from Typical’s business competitors. Second, ... Accompanying Notes to Consolidated Financial Statements C ONSOLIDATED F INANCIAL S TATEMENTS 6 Typical Manufacturing Company, Inc. 22 To analyze balance-sheet figures, investors look to certain financial...
Ngày tải lên: 20/10/2013, 20:15
Tài liệu HOW TO PRESENT AT MEETINGS ppt
... a presentation; preparation, visual aids and computer-generated slides, but also provides advice on how to sell a message, how to appear on stage and how to deal with questions. All contributors are ... refresh yourself as to the next point, then turn back to talk to the audience. This means you must learn what you are going to say; actors do. The only reason why people want to read the manuscript ... Houston: Gulf Publishing Company, 1990. 3 Schmidt H. Foundations of problem-based learning: some explanatory notes. Med. Education 1993; 27:422–32. HOW TO PRESENT AT MEETINGS 8 Summary ã Presentation...
Ngày tải lên: 14/02/2014, 15:20
HOW TO READ A FINANCIAL REPORT docx
... beginning, however, it’s important to clarify how the numbers, calculations and numerical examples are presented in this booklet. All dollar amounts relating to the financial statements are presented ... BALANCE SHEET SHOW? 24 One way to measure the adequacy and balance of inventory is to compare it with the cost of sales for the year to determine the inventory turnover. This tells us how many times ... $19,500 Income tax payments totaled $3,000 in 19X9. Interest payments totaled $16,250 in 19X9. See Accompanying Notes to Consolidated Financial Statements 7 CONSOLIDATED FINANCIAL STATEMENTS Typical Manufacturing Company, Inc. ...
Ngày tải lên: 06/03/2014, 19:20
Speak to Win How to Present with Power in Any Situation doc
... Speak to Win How to Present with Power in Any Situation Brian Tracy American Management Association New York ã Atlanta ã Brussels ã Chicago ã Mexico City ã San Francisco Shanghai ã Tokyo ã Toronto ... preparation is to learn about your audience’s other experiences with speakers. Who else has spoken to this audi- ence and on what subjects? How did listeners react to the other speakers and to their ... then PowerPoint somehow fails to func- tion. The speaker stands up, begins clicking, and nothing hap- pens. People come running up on the stage to tinker with the machine to try to fix it. They call...
Ngày tải lên: 16/03/2014, 00:20