specific performance obligations of each beneficiary no financial issues

... comprised of nine members, of whom six are appointed by the governor and three are ex-officio members Five public members, four of which are appointed from each of the counties of Honolulu, Hawaii, ... 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 the financial records ... Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP Submitted by THE AUDITOR STATE OF HAWAII Report No 01-14...

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... Objectives of the Audit To assess the adequacy, effectiveness, and efficiency of the systems and procedures for the financial accounting, internal control, and financial reporting of the corporation; ... recommendations on the financial accounting and internal control practices and procedures of the Housing and Community Development Corporation of Hawaii, State of Hawaii (corporation) Summary of Findings ... that were not in the proposed scope but were deemed necessary No change orders have been executed since approved billings have not exceeded the contract amount The corporation has not paid nor approved...

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... www.adultpdf.com Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results of the financial audit of the Housing and Community Development Corporation of Hawaii, State of Hawaii (corporation) ... in note A to the combined financial statements, the combined financial statements of the corporation are intended to present the financial position, results of operations, and cash flows of only ... respects, the financial position of the Housing and Community Development Corporation of Hawaii, State of Hawaii as of June 30, 2000, and the results of its operations and the cash flows of its proprietary...

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... www.adultpdf.com 29 Chapter 3: Financial Audit The recognition of gains from the sale of units is dependent on a number of factors relating to the nature of the property sold, the terms of the sale, and the ... proprietary fund types are recognized as nonoperating revenue upon notification of approval from HUD and are accounted for in the combined statement of revenues and expenses – proprietary fund ... the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the combined financial statements and the reported amounts of revenues and expenditures...

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... Assistant Office Public Affairs Office Internal Affairs Office Inspections and Investigations Office Civil Rights Compliance Office Office of the Deputy Director for Administration Office of the ... Financial 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 ... 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 the financial records...

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... or more occurrences each of at least one of the following: sick leave of short durations or occurring before or after holidays, weekends, days off, paydays, or specific days of the week Such unusual ... report financial data consistent with the assertions of management in the financial statements Similar issues were communicated to the department in our Report No 00-05, Management and Financial ... 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 overtime is...

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... www.adultpdf.com Chapter 3: Financial Audit Chapter Financial Audit This chapter presents the results of the financial audit of the Department of Public Safety, State of Hawaii (department), as of and for the ... combined financial statements of the Department of Public Safety, State of Hawaii (department), as of and for the year ended June 30, 2001 These combined financial statements are the responsibility of ... discussed in note 1, the combined financial statements of the department are intended to present the financial position, results of operations and cash flows of only that portion of the funds...

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... all Financial Accounting Standards Board pronouncements on accounting and financial reporting that were issued on or before November 30, 1989 Use of Estimates The preparation of combined financial ... Director of Finance is authorized to invest in obligations of or guaranteed by the U.S Government, obligations of the State, federally-insured savings and checking accounts, time certificates of deposit, ... accumulation of estimates for losses and claims reported prior to fiscal year-end, estimates (based on projections of historical developments) of claims incurred but not reported, and estimates of costs...

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... accompanying notes to combined financial statements This is trial version www.adultpdf.com 43 Chapter 3: Financial Audit Exhibit E DEPARTMENT OF PUBLIC SAFETY STATE OF HAWAII Statement of Cash Flows ... Totals (Memorandum Only) Exhibit C Chapter 3: Financial Audit Chapter 3: Financial Audit Exhibit D DEPARTMENT OF PUBLIC SAFETY STATE OF HAWAII Statement of Revenues, Expenses, and Changes in Retained ... (note 4) Receivables, net (note 5) Due from other funds Due from others Due from State of Hawaii Inventories Net property, plant, and equipment (note 6) Amount to be provided for retirement of...

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... 20% of HCCC's total overtime Staffing of Essential Posts As in your previous report titled, Management and Financial Audit of the Deoartment of Public Safety, you raise the issue of staffing of ... Street, Suite 500 Honolulu, Hawaii 96813 Dear Ms Higa: Thank you for the opportunity to respond to the draft of the Financial Audit of the Department of Public Safety The issues addressed in ... minor children You further state that "no clear evidence exists" that these reports were true How we know that "no clear evidence exists" if an investigation did not take place? If there is "no...

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... 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 the financial records ... benefits Such bills cannot be enacted unless they are referred to the Office of the Auditor for an assessment of the social and financial impact of the proposed measure Analyses of proposed special ... Audit of the Department of Hawaiian Home Lands Report No 02-13, September 2002 Summary The Office of the Auditor and the certified public accounting firm of Grant Thornton LLP conducted a financial...

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... in the department’s prior external financial audit and in Chapter of the State Auditor’s Report No 93-22, Management and Financial Audit of the Department of Hawaiian Home Lands, have been implemented ... either not enforced or are non-existent In addition, the department does not manage outstanding loans adequately, nor maintain current information on the status of loans originated by financial ... construction of master-planned communities The branch works closely with the Temporary Development Assistance Group, which is tasked with the specific goal of expediting construction of beneficiary...

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... enforce in the absence of a binding written agreement In addition, the fiscal office is not informed of the repayment terms for these advances Because the fiscal office does not have repayment information, ... related to its inventory of homes for sale As of June 30, 2001, the department has recorded inventory of homes for sale of $7,578,282 It has also identified costs of $11,589,752, of which a portion ... preparation of financial statements in accordance with GAAP Construction Costs Are Not Properly Capitalized as Inventory of Homes for Sale The Department of Hawaiian Home Lands did not properly...

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... States of America As discussed in note A to the combined financial statements, the combined financial statements of the department are intended to present the financial position and results of operations ... compliance with those provisions was not an objective of our audit and, accordingly, we not express such an opinion The results of our tests disclosed no instances of noncompliance that are required ... financial statements and financial condition of the Department of Hawaiian Home Lands, State of Hawaii, are discussed in this section Note A – Significant Accounting Policies The Department of...

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... general fund of the State Accordingly, management is of the opinion that the outcome of these lawsuits and complaints will not have a material adverse effect on the financial position of the department ... the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the combined financial statements, and the reported amounts of revenues and expenditures ... authorized investments include obligations of or guaranteed by the U.S Government, obligations of the State, federally-insured savings and checking accounts, time certificates of deposit, and repurchase...

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... general long-term debt (Note I) Receivables (Note D): Loans, net of allowance for losses of $3,732,000 Accrued interest General leases and licenses, net of allowance for losses of $929,000 Other Cash: ... management’s discussion and analysis; the basic financial statements will be a set of government-wide financial statements; and a set of fund financial statements and budgetary comparison schedules ... payable (Note I) Deferred revenue (Notes O and P) LIABILITIES AND FUND EQUITY Total assets Inventory of homes for sale Fixed assets Other assets (Note J) Amount to be provided for the retirement of...

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... Attach c: Benjamin The The 60 The Honorable Robert Calvin Honorable Honorable J Bunda, K Y cay i: tano, Governor of Hawaii Pesident of the Senate Sa, Speaker of the House This is trial version ... report, please submit them no later than Wednesday August 28, 2002 , The Governor and presiding officers of the two houses of the Legislature have also been provided copies of this confidential draft ... is ineffective was not mentioned in Grant Thornton LLPs independent auditor’s opinion The issues discussed did not impact the FY2000-01 financial statements; however, the issues were considered...

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... Department of Hawaiian Home Lands, Stateof Hawaii, are inten ed to presentthe fmancial position and results of operations of only that portion of the financial , eporting entity of the State of Hawaii ... to build upon thi partner with non-pr financial counseling t and counseling efforts artment is in the process of s of a non-profit housing mmunity development financial DHHL in its collection ... combined financial statements rather than to present the financial position, results of operations and changes in fund balance of the individual funds, and is not a required part of the combined financial...

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... 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 the financial records ... Financial Audit of the John A Burns School of Medicine of the University of Hawaii Report No 03-02, February 2003 Summary The Office of the Auditor and the certified public accounting firm of Deloitte ... STATE OF HAWAII Report No 03-02 February 2003 This is trial version www.adultpdf.com Foreword This is a report of the financial audit of the John A Burns School of Medicine of the University of...

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... recommendations on the financial accounting and internal control practices and procedures of the John A Burns School of Medicine of the University of Hawaii (school) Summary of Findings The administration ... volume of services provided Objectives of the Audit To assess the adequacy, effectiveness, and efficiency of the systems and procedures for the financial accounting, internal control, and financial ... executes such contracts and agreements on behalf of the school University of Hawaii Foundation The University of Hawaii Foundation is a private, non-profit corporation designated by the Internal Revenue...

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