stability tasks related to the esrb and financial integration

... broadly applicable to other types of buildings and for other public and private sector entities A Report to California’s Sustainable Building Task Force – October 2003 v The Costs and Financial Benefits ... included in these studies and would tend to increase the value of T&D and related benefits On balance these issues would tend to make a comprehensive valuation of T&D and related benefits higher today ... refers only to the operation of these generating devices and not to their manufacture 128 A Report to California’s Sustainable Building Task Force – October 2003 31 The Costs and Financial Benefits...

Ngày tải lên: 06/03/2014, 19:20

... b strands associated to an antiparallel strand (b2) and is surrounded by helices (a1, a2, a3, a7 and a8) The second domain consists of helices a4, a5 and a6 all clustered on the top of the enzyme, ... competitive inhibitor of the T7 RNA polymerase, was most probably due to the absence of the lac operator dowstream of the T7 promoter To overcome this problem, a derivative of the pDest 17 plasmid, ... spectrometry is due to the presence, at the N-terminus, of the His6-tag and the additional 21 residues from the expression plasmid The annotation of Rv1399c as a putative LH prompted us to find a suitable...

Ngày tải lên: 07/03/2014, 16:20

... 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 and ... 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 funds and existing trust and revolving ... provide the Auditor with broad 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...

Ngày tải lên: 18/06/2014, 20:20

... systems and procedures for the financial accounting, internal control, and financial reporting of the department; to recommend improvements to such systems, procedures, and reports; and to report ... based on 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 ... records and transactions and reviewed the related systems of accounting and internal controls of the department for the fiscal year July 1, 2000 to June 30, 2001 We tested financial data to provide...

Ngày tải lên: 18/06/2014, 20:20

... order to expedite the process and reduce the amount of uncollectible payments The Department Is Not Fulfilling Its Fiduciary Responsibilities to the Inmates and the Victims and Families of the ... not be posted to the inmate trust account prior to the inmate’s parole or release The department informs the inmate that this may occur and requests the inmate to return to collect the pending ... time the balance should be remitted to the Department of Budget and Finance for escheat to the state The department did not remit any funds to the Department of Budget and Finance during the fiscal...

Ngày tải lên: 18/06/2014, 20:20

... combined financial statements and the amount of the loss is reasonably estimable Total Columns on the Combined Financial Statements The total columns are captioned Memorandum Only to indicate that they ... affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the combined financial statements and the reported amounts of revenues and ... receivables and revenues when the related expenditures or expenses are incurred Risk Management The department is exposed to various risks for losses related to torts; theft of, damage to, or destruction...

Ngày tải lên: 18/06/2014, 20:20

... Assets See accompanying notes to combined financial statements Total liabilities and fund equity and other credit Total fund equity and other credit Fund equity and other credit: Investment in general ... are held in a trust fund to protect them from claims of general creditors and from diversion to any uses other than paying benefits to participants and beneficiaries The department has no responsibility ... or to elect the new noncontributory option and receive a refund of employee contributions All benefits vest after five and ten years of credited service for the contributory and noncontributory...

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 ... understand the difficulties involved in the process, but consider $1.8 million a significant amount The longer the balances remain outstanding, the more difficult it becomes to collect on them ... overtime, and even if there is a male ACO available on regular time On the Big Island, the HCCC transports inmates from Hilo to courts in Kona, Waimea, and Puna and Ka'u, as well in HiJo Because the...

Ngày tải lên: 18/06/2014, 20:20

... accounts outstanding over 180 days and remit balances to the Department of Budget and Finance Also, we will consult with the Attorney General regarding whether CSEA payments can be sent to the facility ... working with the Judiciary to rectify the problem of victim restitution In some instances, payments made to the Judiciary have been returned because they are unable to locate the victim Further, we ... 1999, the collective bargaining agreements were changed to require that we notify the unions of the overpayment This adds an extra step in the process If the employee and/ or the union decide to...

Ngày tải lên: 18/06/2014, 20:20

... 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 and ... Organization The adjutant general is the head of the department and the director of civil defense for the State He is the commanding general of the Hawaii National Guard and responsible for Hawaii homeland ... provide the Auditor with broad 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...

Ngày tải lên: 18/06/2014, 20:20

... in the salvage values of the assets, the state or local government is the party that uses the assets in its activities and makes the decisions regarding when and how the assets will be used and ... in the expenses for the function that uses the assets.” Based on this guidance and since the department uses these assets in its activities and manages these assets, the department recorded the ... the reasons for these were evaluated The independent auditors’ opinion as to the fairness of the department’s financial statements presented in Chapter is that of PricewaterhouseCoopers LLP The...

Ngày tải lên: 18/06/2014, 20:20

... attributable to the transactions of the department They not purport to, and not, present fairly the financial position of the State of Hawaii as of June 30, 2003, and the changes in its financial ... standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the ... activities and Notes 4, 5, and 9, based on their audit, the financial statements present fairly, in all material respects, the financial position of the department as of June 30, 2003, and the changes...

Ngày tải lên: 18/06/2014, 20:20

... Chapter 3: Financial Audit Notes to Basic Financial Statements Explanatory notes that are pertinent to an understanding of the basic financial statements and financial condition of the department ... which the acquisition, use and balances of the department’s expendable available financial resources and the related liabilities are accounted for The measurement focus is upon the availability and ... management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and...

Ngày tải lên: 18/06/2014, 20:20

... to record capital assets built or acquired with federal funds, and used and managed by the State, which conforms to the GASB Implementation Guide The department further states that it fails to ... balance The final resolution related to the remaining balance of $4.8 million cannot be presently determined In the event the State must make additional reimbursements to FEMA, funding for the reimbursement ... finding on the department’s failure to provide adequate documentation to support certain capital asset costs and the related accumulated depreciation, the department states that because the facilities...

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/06/2014, 20:20

Ngày tải lên: 18/06/2014, 20:20

... 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 and ... 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 funds and existing trust and revolving ... provide the Auditor with broad 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...

Ngày tải lên: 20/06/2014, 02:20

... limited to, the forms and records, the management information system, and the accounting and operating procedures The independent auditors’ opinion as to the fairness of the corporation’s financial ... improvements to such systems, procedures, and reports; and to report on the financial statements of the corporation To ascertain whether expenses or deductions and other disbursements have been made and ... 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; to...

Ngày tải lên: 20/06/2014, 02:20

... the Auditor, State of Hawaii, and the management and the Board of Directors of the corporation and is not intended to be and should not be used by anyone other than these specified parties Honolulu, ... 30, 2000 Notes to Combined Financial Statements Explanatory notes which are pertinent to an understanding of the combined financial statements and financial condition of the Housing and Community ... standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the...

Ngày tải lên: 20/06/2014, 02:20

... 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 future ... estimates 14 Total Columns on the Combined Financial Statements The total columns on the accompanying combined financial statements are captioned “memorandum only” to indicate that they are presented ... costs and results in relation to estimated revenues The budget includes (1) the programs, services, and activities to be provided during the fiscal year, (2) the estimated revenues available to...

Ngày tải lên: 20/06/2014, 02:20