infission apos s approach to audit report
Tài liệu ACT Auditor-General’s Office Performance Audit Report: Emergency Department Performance Information pdf
... owner, system administrator and all roles and responsibilities associated with the system and its support (including third party stakeholders such as Shared Services ICT); iii the security classification ... of EDIS access and EDIS use is ineffective These practices mean that any improper changes made to EDIS records are impossible to trace to an individual user User access controls over EDIS are ... departments] were struggling to meet the target on a sustained basis There was immense pressure on hospital managers to comply with the target, often it seemed at almost any cost This led to pressures...
Ngày tải lên: 18/02/2014, 05:20
Washington State Auditor’s Office Accountability Audit Report : King County pdf
... government also uses this type of ―scorecard‖ reporting to track the progress of financial management systems improvements Washington State Auditor s Office 20 County s Response Overview Response Agreement ... vehicles, including electric trolleys, buses and streetcars Metro offers a full array of transportation services and assistance to employers of all sizes; assists companies in reducing single ... roles and responsibilities of project managers The Airports Division Professional Services Procurement Processes document was a two-page matrix showing work tasks and assignments of responsibility...
Ngày tải lên: 06/03/2014, 23:20
Being wise with waste: the EU’s approach to waste management potx
... levels of the toxin Millions of animals and birds had to be slaughtered and farmers and businesses suffered catastrophic losses The crisis highlighted the need for sustainable and coordinated standards ... incorporating rules on a number of issues such as the management of hazardous waste and waste oils Other pieces of EU waste legislation: • The Regulation on waste shipments aims to ensure the safe shipment ... Member States are not told by the EU how to reach the targets Each Member State devises a system suited to its own circumstances Efforts by Member States and citizens to separate e-waste will mean...
Ngày tải lên: 08/03/2014, 14:20
Audit and Accountability in Central Government: The Government’s response to Lord Sharman’s report “Holding to Account” pdf
... comments on the quality assurance processes for National Statistics and is able to carry out spot checks on departmental or other National Statistics If necessary, the Statistics Commission can ... departments to consider risk management issues 2.50 Lord Sharman s observation that “risk aversion has to be treated as a cultural, rather than a structural or technical issue” is addressed in response ... audited bodies Audited bodies that wish to raise issues about the audit service should seek to resolve them with the NAO Director responsible for their audit If this proves unsatisfactory the Principal...
Ngày tải lên: 29/03/2014, 22:20
RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part1 docx
... prior /to subsequent adjustments -Continued on next page- Social Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing ... Activities 155.04 Social Services - Other - Nonlabor 155.03 Social Services - Agency Staff 155.02 Social Services - Fringe Benefits (2,960) 39 (67,953) 155.01 Social Services - Salaries and Wages 155.00 ... prior /to subsequent adjustments To reclassify reported expenses for proper cost determination 42 CFR 413.20 and 413.24 / CMS Pub 15-1, Sections 2300 and 2304 Inservice Education - Nursing Inservice...
Ngày tải lên: 19/06/2014, 11:20
RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part2 doc
... - Square Feet Total Statistics - Square Feet Total Statistics - Square Feet To adjust the square footage statistics to agree with the provider 's working papers 42 CFR 413.24 and 413.50 / CMS ... 8A-2 Sch Explanation of Audit Adjustments ADJUSTMENTS TO REPORTED COSTS *Balance carried forward from prior /to subsequent adjustments 165.01 Administration - Salaries and Wages 165.02 Administration ... Explanation of Audit Adjustments ADJUSTMENTS TO REPORTED COSTS 45.00 Property Insurance To adjust the reported property insurance expenses to agree with the invoices 42 CFR 413.20 and 413.24 / CMS Pub...
Ngày tải lên: 19/06/2014, 11:20
STATE OF CALIFORNIA RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT_part1 pdf
... prior /to subsequent adjustments -Continued on next page- Social Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing ... Administration Medical Records Total Statistics - Square Feet Total Statistics - Square Feet Total Statistics - Square Feet To adjust square footage to agree with the provider 's measurements 42 CFR 413.24 ... Salaries and Wages Housekeeping - Fringe Benefits Social Services - Salaries and Wages Social Services - Fringe Benefits Administration - Salaries and Wages Administration - Fringe Benefits Administration...
Ngày tải lên: 19/06/2014, 12:20
STATE OF CALIFORNIA RECONCILIATION OF THE PROVIDER''''S ADJUSTMENTS TO THE AUDIT REPORT _part2 pdf
... prior /to subsequent adjustments -Continued on next page- Social Services Social Services - Salaries and Wages Social Services - Fringe Benefits Social Services - Other - Nonlabor Skilled Nursing ... 143,060 As Adjusted 26 Adjustments Department of Health Care Services Reported Explanation of Audit Adjustments RECONCILIATION OF THE PROVIDER 'S RECORDS TO THE AUDIT REPORT Line Audit Report COUNTRY ... Salaries and Wages 81.02 Respiratory Therapy - Fringe Benefits 81.04 Respiratory Therapy - Other - Nonlabor 81.01 Respiratory Therapy - Salaries and Wages 81.03 Respiratory Therapy - Agency Staff...
Ngày tải lên: 19/06/2014, 12:20
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
... studies respond to requests from both houses of the Legislature The studies usually address specific problems for which the Legislature is seeking solutions Hawaii s laws provide the Auditor with ... 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 transactions, ... powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to produce records and to question...
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
... Revenues and Appropriations, FY1999-2000 to FY2001-02 FY1999-2000 Revenues: Tourism Special Fund Interest/miscellaneous receipts Total revenues Appropriations: Regular session Special session Total ... Coordinator Budget Fiscal Officer Project Manager Tourism Specialist Administrative Assistant II Secretary II Administrative Assistant I Source: Hawai`i Tourism Authority This is trial version www.adultpdf.com ... Communications Office Tourism Program Officer Chief Administrative Officer Communications Director Director of Tourism Marketing Sports Events Manager Receptionist Tourism Specialist III Product...
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
... provided little oversight and no constraints on the amounts of HVCB employees’ salaries As a result, HVCB salaries and bonuses increased significantly after the authority assumed responsibility from ... other cases HVCB did not exercise adequate controls over expenditures that resulted in the misuse of state funds We also found several instances where HVCB used state contract funds to pay for ... Hotel, a massage, and a golf package Hotel in-room movies are not reimbursable HVCB s president was reimbursed $359 for in-room hotel movies he rented Gifts to business associates or clients cannot...
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
... While strong relationships with its vendors are important, the lack of formal reporting requirements and contract evaluations means that HVCB is without a mechanism to assess its contractors’ performance ... understanding that its sole function was to serve as a pass-through for payments to vendors’ services procured by the special advisor Without questioning whether services it was paying for met the ... Bennet and Associates two separate amounts under two separate agreements leads us to question whether use of HVCB as the pass-through entity for payment was designed to evade the State Procurement...
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
... authority s contract procurement methods and assigns responsibility of overseeing the procurement steps to various sections It also specifies that overall responsibility for a contract rests with the section ... evidence supporting the amounts and disclosures in the financial statements An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating ... contracts did not specify when HVCB was required to submit these reports The contracts only required that HVCB use its best efforts to carry out its responsibilities in a timely manner As a result,...
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
... net assets of HVCB and changes therein are classified and reported as follows: Unrestricted Net Assets - Net assets not subject to donor-imposed stipulations Temporarily Restricted Net Assets - ... financial statements requires HVCB management to make a number of estimates and assumptions relating to the reported amounts of assets and liabilities and the disclosure of contingent assets and ... assets subject to donor-imposed stipulations that may or will be met either by actions of the HVCB and/ or the passage of time (b) Cash equivalents For purposes of the statements of cash flows,...
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
... authority s efforts to address some of the concerns raised in a prior audit They also noted their support for our audit as a tool to improve its operations, respond to legislative questions and concerns, ... meeting to 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 ... This is trial version www.adultpdf.com Responses 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,...
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
... Special studies respond to requests from both houses of the Legislature The studies usually address specific problems for which the Legislature is seeking solutions Hawai‘i s laws provide the Auditor ... 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 transactions, ... powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to produce records and to question...
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
... 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 Authority was in the process of revising ... levied on gross rental income from hotel rooms, suites, condominiums, and vacation houses Generally, the TAT applies to rentals by nonresidents for less than 180 consecutive days It is collected ... addition to state general excise taxes Exhibit 1.3 summarizes HTA s audited revenues and expenditures for all funds for the past three fiscal years The authority s financial statements are comprised...
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
... consultants to assist with strengthening its oversight over contractor spending and compliance with contractual obligations Objectives of the Audit Assess HTA s planning process to guide its activities ... strategic plan of its own that maps out the long-term goals and processes to assess the accomplishments of its major contractors, the authority s board of directors is unable to demonstrate that the ... plan to carry out its mission We also noted that performance indicators for the tourism industry, such as statewide visitor spending, were insufficient measurements given the problems raised by...
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
... the stakeholders We also found that HTA s assessment of the contractors fail to provide sufficient details on the steps necessary to improve their marketing efforts The contractor self-assessments ... survey measures states of mind, rather than the number of visitors who visited Hawai‘i in response to a contractor s efforts, also known as conversion rates Second, the survey s results are subject ... transactions reported to and relied on by HTA Separation of duty, a key concept of internal controls, demands the disseminating of tasks and associated privileges for sensitive business processes...
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_part5 doc
... 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 ... evaluations and accountability for its achievements; and c Reports its achievements in terms of its success in meeting planned outcomes, using benchmarks and performance measures to the extent feasible ... performed by contractors’ auditors where necessary 38 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: 20/06/2014, 02:20