the effect of the salt march
Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx
Ngày tải lên :
06/03/2014, 23:20
... the policy consistent
with the set objectives?
ã Evaluation of the impact of the policy: What is the economic and social impact of a particular
policy?
ã Evaluation of the effectiveness of ... phases of the audit process. Decisions and actions taken by
the SAI or its components and by the audit staff during each of the phases of the audit largely
determine the ultimate quality of the ... October.
In conclusion, the Contact Committee of Heads of the Supreme Audit Institutions of the Member
States of the European Union and the European Court of Auditors, during the Meeting on 6-7
December...
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Financial Audit of the Department of Health A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-05 March 2004_part1 pptx
Ngày tải lên :
20/06/2014, 02:20
... report of our financial audit of the State of Hawaii’s
Department of Health (department). The audit was conducted by the
Office of the Auditor and the independent certified public accounting
firm of ... which
requires the State Auditor to conduct postaudits of all departments,
offices, and agencies of the State and its political subdivisions. The
audit was conducted by the Office of the Auditor and the ... Auditor State of Hawaii
OVERVIEW
Financial Audit of the Department of Health
Report No. 04-05, March 2004
Summary
The Office of the Auditor and the certified public accounting firm of KPMG...
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Financial Audit of the Department of Health A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-05 March 2004_part3 docx
Ngày tải lên :
20/06/2014, 02:20
... position of the department, are
discussed in this section.
Financial Reporting Entity and Basis of Presentation
The department is part of the executive branch of the State of Hawaii
(the State). The ... chapter presents the results of the financial audit of the Department
of Health, State of Hawaii (department), as of and for the fiscal year
ended June 30, 2003. This chapter includes the independent ... applicable, thereof for
the year then ended in conformity with accounting principles
generally accepted in the United States of America.
The budgetary comparison schedules that follow the notes to the
basic...
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Financial Audit of the Department of Health A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-05 March 2004_part4 potx
Ngày tải lên :
20/06/2014, 02:20
... employees of the contributory plan are required to
contribute 7.8 percent of their salary. Police officers, firefighters,
investigators of the department of the prosecuting attorney and the
attorney ... Statements
The government-wide financial statements, which are the statement of
net assets and the statement of activities, report information of all of the
nonfiduciary activities of the department. ... support. For the most part, the
effect of interfund activity has been removed from these government-
wide financial statements.
The statement of activities demonstrates the degree to which the direct
expenses...
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Financial Audit of the Department of Health A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-05 March 2004_part5 pptx
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20/06/2014, 02:20
... protect them from claims of
general creditors. The State has no responsibility for loss due to the
investment or failure of investment of funds and assets in the plan, but
does have the duty of due ... as to the outcome of the
litigation, it is their opinion that any potential liability arising there from,
will not have a material adverse effect on the financial position of the
department, because ... against the department are
judgments against the State, and would have to be paid by legislative
appropriation of the state general fund and not by the department.
Ceded Land
The Office of Hawaiian...
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Financial Audit of the Department of Health A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-05 March 2004_part6 pot
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20/06/2014, 02:20
... on
Agency Response
Response of the Affected Agency
We transmitted a draft of this report to the Department of Health on
February 23, 2004. A copy of the transmittal letter to the department is
included ... 1. The response of the department is included as
Attachment 2.
The department recognizes our audit as a constructive one that will
benefit not only its staff but also the general public. The ...
Accrual and other adjustments 2,338,525 12,655,143
Excess (deficiency) of revenues over
expenditures – GAAP basis $ (22,934,844) $ 12,186,380
The following reconciles the excess of revenues...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-06 March 2004_part1 pptx
Ngày tải lên :
20/06/2014, 02:20
... audit of the Department of Defense, State
of Hawaii. The audit was conducted by the Office of the Auditor and the
independent certified public accounting firm of PricewaterhouseCoopers
LLP. The ... The Auditor State of Hawaii
OVERVIEW
Financial Audit of the Department of Defense
Report No. 04-06, March 2004
Summary
The Office of the Auditor and the certified public ... other appropriate services to
veterans, their dependents, and survivors.
Background
Organization
This is trial version
www.adultpdf.com
Office of the Auditor
The missions of the Office of the...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-06 March 2004_part2 doc
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20/06/2014, 02:20
... from the former
contract specialist that these contractors were on the qualified list, as the
screening committee members did not obtain a copy of the list nor did
they obtain the statements of ... reversionary interest 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 ... 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...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-06 March 2004_part3 doc
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20/06/2014, 02:20
... that the bid receipt, accuracy of the time
and date stamp, security of storage, and personnel access to the bid
documents are important components in the public perception of the
integrity of the ... to award the contract or jeopardize losing the federal
funds.
Therefore, the department may not have performed a fair evaluation of
all contractors. Since the names of the employees on the screening
committee ... amounts charged to the various programs
from the Administrative Services Office (fiscal office) to the Civil
Defense Division that completes the reports. The two positions in the
fiscal office responsible...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii Report No. 04-06 March 2004_part4 pptx
Ngày tải lên :
20/06/2014, 02:20
... Civil
Defense, and Office of Veterans Services.
The financial statements of the department present the financial position
and the changes in financial position of only that portion of the
governmental ... understanding of the basic
financial statements and financial condition of the department are
discussed in this section.
Reporting Entity
The Department of Defense is a department of the State of Hawaii ... that affect the reported amounts of assets and liabilities,
the disclosure of contingent assets and liabilities at the date of the
financial statements, and the reported amounts of revenues and...
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