the importance of the financial sector
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
... 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 ... 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 ... 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 Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
Ngày tải lên :
18/06/2014, 20:20
... missions, the office conducts the following types of examinations:
1. Financial audits attest to the fairness of the financial statements of agencies. They
examine the adequacy of the financial records ... version
www.adultpdf.com
Office of 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 ... report of our financial 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....
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part2 ppt
Ngày tải lên :
18/06/2014, 20:20
... list of qualified persons to
provide these services before the beginning of each fiscal year. The
screening committee, designated by the head of the purchasing agency,
will then evaluate the statements ... statements of qualification and other pertinent
information of those persons on the list of qualified persons and provide
the names of a minimum of three persons who the committee concludes
are the ... 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...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part3 ppt
Ngày tải lên :
18/06/2014, 20:20
... attributable to the transactions of the department. They
do not purport to, and do not, present fairly the financial position of the
State of Hawaii as of June 30, 2003, and the changes in its financial
position ... present the financial position and the changes in financial
position of only that portion of the governmental activities, each major
fund, and the aggregate remaining fund information of the State of
Hawaii ... 19
Chapter 3: Financial Audit
This chapter presents the results of the financial audit of the Department
of Defense as of and for the fiscal year ended June 30, 2003. This
chapter includes the independent...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part4 ppt
Ngày tải lên :
18/06/2014, 20:20
... 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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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part5 doc
Ngày tải lên :
18/06/2014, 20:20
... 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
has the duty of due ... funding
for the reimbursement must come from the accounts of DAGS or such
other department as may legally be appropriate, whether directly to
FEMA or indirectly through the department.
The department ... to record capital assets and the related
accumulated depreciation as part of the implementation of GASB
Statement No. 34 as of June 30, 2002. The cumulative effect of applying
this Statement was...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part1 doc
Ngày tải lên :
20/06/2014, 02:20
... missions, the office conducts the following types of examinations:
1.
Financial audits
attest to the fairness of the financial statements of agencies. They
examine the adequacy of the financial ... version
www.adultpdf.com
Office of 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 ... 1
Introduction
This is a report of our financial audit of the Housing and Community
Development Corporation of Hawaii, State of Hawaii. The audit was
conducted by the Office of the Auditor and the independent...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part2 docx
Ngày tải lên :
20/06/2014, 02:20
... review of the
final forms by an individual other than the preparer is not performed.
The corporation focuses its efforts on the calculation of the estimated
operating subsidy. The calculation of the ... branches carry out the programs of the corporation.
The Finance Branch provides overall administration of the various
housing financing programs of the corporation including the issuance of
tax exempt ... involved in the selection of the design of and
materials used in the project. CMS II staff, under the direction of the
development administrator, met with employees from the state
Department of Accounting...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part3 potx
Ngày tải lên :
20/06/2014, 02:20
... statements of the corporation are intended to
present the financial position, results of operations, and cash
flows of only that portion of the funds and account groups of the
State of Hawaii ... the opinion of KPMG LLP, based on their audit, the combined
financial statements present fairly, in all material respects, the financial
position of the corporation as of June 30, 2000, and the ... completion of
the reports are aware of the significance of the time deadlines.
Recommendation
The Delay in the
Submittal of a
Required Report
Could Have
Resulted in a
“Freeze” of
Federal Financial
Assistance
Recommendation
This...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part4 potx
Ngày tải lên :
20/06/2014, 02:20
... 30
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 ... all funds. The
Director of Finance is responsible for the safekeeping of all monies paid
into the State Treasury. The Director of Finance may invest any monies
of the State, which in the Director’s ... 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
during the...
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Financial Audit of the Department of Public Safety A Report to the Governor and the Legislature of the State of Hawaii Report No. 02-10 May 2002_part1 ppt
Ngày tải lên :
20/06/2014, 02:20
... audit of the Department of Public Safety,
State of Hawaii (department). The audit was conducted by the Office of
the Auditor and the independent certified public accounting firm of
KPMG LLP. The ... Introduction
Office of the Director
Exhibit1.2
OrganizationalStructure of the Department of PublicSafety
CrimeVictims
Compensation
Commission*
HawaiiParoling
Authority*
CorrectionalIndustries
AdvisoryCommittee*
OffenderFamily
ServiceProgram
AdvisoryCouncil*
CorrectionsPopulation
Management
Commission*
ExecutiveAssistant
Office
PublicAffairsOffice InternalAffairsOffice
Inspectionsand
InvestigationsOffice
CivilRights
ComplianceOffice
Office of the Deputy
Directorfor
Administration
Office of the Deputy
Directorfor
Corrections
Office of the Deputy
DirectorforLaw
Enforcement
FiscalOffice
Administrative
ServicesOffice
TrainingandStaff
DevelopmentOffice
Personnel
ManagementOffice
ClassificationOffice
ProgramCoordination
Office
IntakeServiceCenters
Division
Community
CorrectionalCenters
Division
CorrectionalFacilities
Division
HealthCareDivision
CorrectionsProgram
ServicesDivision
CorrectionalIndustries
Division
ProtectiveServices
Division
ExecutiveProtection
Section
NarcoticsEnforcement
Division
SheriffDivision
*Administrativelyattachedto the department.
This ... Financial Audit of the
Department of Public Safety
Report No. 02-10
May 2002
A Report to the
Governor
and the
Legislature of
the State of
Hawaii
Conducted by
The Auditor
State of Hawaii
and
KPMG...
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