... is relevant tothe objectives and scope ofthe audit. The development ofthe data-gathering
process and the analytical work has to be monitored. The audit manager should ensure that the audit ... discussed at the Liaison Officers Meeting on 4-5 October.
In conclusion, the Contact Committee of Heads ofthe Supreme Audit Institutions ofthe Member
States ofthe European Union and the European ... importantly, tothe degree of direction, supervision
and/or review, that is required on the auditors. The degree of professional judgement also
depends upon the auditor’s competence, expertise, professional...
... of
Hawaii
THE AUDITOR
STATE OF HAWAII
Report No. 04-06
March 2004
This is trial version
www.adultpdf.com
Office ofthe Auditor
The missions ofthe Office ofthe Auditor are assigned by the Hawaii ... report of our financial audit ofthe Department of Defense, State
of Hawaii. The audit was conducted by the Office ofthe Auditor and the
independent certified public accounting firm of PricewaterhouseCoopers
LLP. ... Hawaii
and
PricewaterhouseCoopers
LLP
THE AUDITOR
STATE OF HAWAII
Submitted by
This is trial version
www.adultpdf.com
Financial Audit of the
Department of Defense
A Report to the
Governor
and the
Legislature of
the State of
Hawaii
THE...
... list of qualified persons to
provide these services before the beginning of each fiscal year. The
screening committee, designated by the head ofthe purchasing agency,
will then evaluate the statements ... specialist that these contractors were on the qualified list, as the
screening committee members did not obtain a copy ofthe list nor did
they obtain the statements of qualification. The contracts ... although the contractor had submitted
a statement of qualification for FY2001-02 and was awarded the
contract, the contractor was not on the FY2001-02 list of qualified
persons. The contractor, a...
... components in the public perception of the
integrity ofthe purchasing process.
Additionally, the department was not aware ofthe necessity to retain the
envelopes of all bidders, even after the contract ... by the official due dates. The State Procurement Office
procurement manual provides that the bid receipt, accuracy ofthe time
and date stamp, security of storage, and personnel access tothe ... major
fund, and the aggregate remaining fund information ofthe State of
Hawaii that are attributable tothe transactions ofthe department. They
do not purport to, and do not, present fairly the financial...
... employees ofthe department are paid from the State
general fund.
Most covered employees ofthe contributory option are required to
contribute 7.8 percent of their salary. The funding method used to
calculate ... Civil
Defense, and Office of Veterans Services.
The financial statements ofthe department present the financial position
and the changes in financial position of only that portion of the
governmental ... the State of Hawaii and
provides for the safety, welfare, and defense ofthe people of Hawaii by
maintaining readiness to respond in the event of war or disaster. Its
divisions include the Hawaii...
... fund to 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
has the duty of ... a “duplicate of benefits,” if the State is allowed to retain the
insurance proceeds.
The insurance proceeds received by the State has been deposited and
held in the accounts ofthe Risk Management ... accounts of DAGS or such
other department as may legally be appropriate, whether directly to
FEMA or indirectly through the department.
The department was required to record capital assets and the...
... version
www.adultpdf.com
Office ofthe Auditor
The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution
(Article VII, Section 10). The primary mission is to conduct post audits ofthe ... responsibility of
the State and the corporation to provide housing services tothe people of
the State.
The corporation
receives significant
amounts of state and
federal funds
Organization
Office ofthe ... follows.
The Office ofthe Executive Director is the focal point for the execution
of the statutory provisions relating to housing management services,
housing development, and the delivery of housing...
... be
attributed to poor communication between the board and the staff. The
corporation received notification ofthe availability ofthe design funds
from the state Department of Budget and Finance on October ... more effective
communications with the board might have allowed the corporation to
address the board’s concerns prior tothe October 1999 denial of the
performance based procurement.
The corporation ... communicate with the board on this issue. There are
no records or documentation ofthe existence of written communication
between the corporation and the board. The only reference made in the
board...
... portion ofthe funds and account groups of the
State of Hawaii that is attributable tothe transactions of the
corporation.
In our opinion, the combined financial statements referred to
above ... respects, the financial
position ofthe 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 ... ofthe 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,...
... Audit
The recognition of gains from the sale of units is dependent on a
number of factors relating tothe nature ofthe property sold, the
terms ofthe sale, and the future involvement ofthe corporation ... monies paid
into the State Treasury. The Director of Finance may invest any monies
of the State, which in the Director’s judgment are in excess of the
amounts necessary for meeting the immediate ... activities to be provided during
the fiscal year, (2) the estimated revenues available to finance the
operating plan, and (3) the estimated spending requirements of the
operating plan. The budget...