the sorry fiscal state of the advanced countries
STATE OF OREGON STATEWIDE SINGLE AUDIT REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2011 doc
Ngày tải lên :
23/03/2014, 04:20
... opinion on the responses This report is intended solely for the information and use of the management of the State of Oregon, the Governor of the State of Oregon, state boards and commissions, others ... opinion on the responses This report is intended solely for the information and use of the management of the State of Oregon, the Governor of the State of Oregon, state boards and commissions, others ... those other auditors However, this report, insofar as it relates to the results of the other auditors, is based solely on the reports of the other auditors The financial statements of the Oregon...
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FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part1 docx
Ngày tải lên :
19/06/2014, 17:20
... for the fiscal year ended June 30, 2009 Our audit was performed in accordance with the terms of our contract with the Office of the Auditor, State of Hawaii and with the requirements of the Office ... major fund of the State of Hawaii that is attributable to the transactions of the DBEDT They not purport to, and not, present fairly the financial position of the State of Hawaii as of June 30, ... REPORT To the Auditor Office of the Auditor State of Hawaii We have audited the accompanying financial statements of the governmental activities and each major fund of the Department of Business,...
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FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part2 pdf
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19/06/2014, 17:20
... spending at the end ofthe fiscal year As of the end of the current fiscal year, the DBEDT's governmental funds reported combined ending fund balances of $34.6 million, a decrease of $5.5 million ... DBEDT's discretion in the coming fiscal year The general fund is the DBEDT's primary operating fund At the end of the current fiscal year, the fund balance of the DBEDT's general fund was $3.1 ... research and analysis, and the utilization of resources At the end of the current fiscal year, the fund balance of the economic development special revenue fund was $22.7 million, of which $4.8 million...
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FINANCIAL AUDIT OF THE DEPARTMENT OF BUSINESS, ECONOMIC DEVELOPMENT AND TOURISM STATE OF HAWAII Fiscal Year Ended June 30, 2009 _part3 ppt
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19/06/2014, 17:20
... Basis of Presentation - The government-wide financial statements, which are the statement of net assets and the statement of activities, report information on all of the nonfiduciary activities of ... the State Treasury The Director pools and invests any monies of the State, which in the Director's judgment, are in excess of amounts necessary for meeting the immediate requirements of the State ... risk is the risk that, in the event of the failure of the counterparty, the State will not be able to recover the value of its investments or collateral securities that are in the possession of an...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part1 pdf
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19/06/2014, 17:20
... Higa, State Auditor Office of the Auditor State of Hawaii Dear Ms Higa: This is our report on the financial audit of the Department of Human Services of the State of Hawaii (DHS) as of and for the ... the fiscal year ended June 30, 2008 Our audit was performed in accordance with the terms of our contract with the Office of the AUditor, State of Hawaii and with the requirements of the U.S Office ... Governments OBJECTIVES OF THE AUDIT The primary purpose of our audit was to form an opinion on the fairness of the presentation of the DHS's basic financial statements as of and for the fiscal year ended...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part2 doc
Ngày tải lên :
19/06/2014, 17:20
... assets as of June 30, 2008 Although the DHS is not the legal owner of the state buildings that are reported as part of its capital assets, the portion of the state facilities used by the DHS are ... depreciation expense of the cost of these facilities is included in the statement of activities for the fiscal year ended June 30, 2008 The changes in the net assets of the DHS from governmental activities ... paid for 59.4% of the cost of all the DHS's activities The following chart presents the percentage of costs funded by federal grants for each major activity of the DHS for the fiscal years ended...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part3 potx
Ngày tải lên :
19/06/2014, 17:20
... the basic financial statements This is trial version www.adultpdf.com 23 $ 248,229,276 Department of Human Services State of Hawaii RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE ... to the basic financial statements This is trial version 25 www.adultpdf.com 1,462,028 $ (17,366,313) Department of Human Services State of Hawaii RECONCILIATION OF THE CHANGE IN FUND BALANCES OF ... THE STATEMENT OF ACTIVITIES Fiscal Year Ended June 30, 2008 $ Net change in fund balances - total governmental funds 23,139,440 Amounts reported for governmental activities in the statement of...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 3D, 2008_part4 docx
Ngày tải lên :
19/06/2014, 17:20
... are the statement of net assets and the statement of activities report information of all of the non-fiduciary activities of the DHS The effect of interfund activity has been removed from these ... The State Director of Finance is responsible for the safekeeping of all monies paid into the State Treasury The State Director of Finance pools and invests any monies of the State, which in the ... at the end of the fiscal year for which the appropriations are made The State Legislature specifies the lapse dates and any other contingencies which may terminate the authorizations for other...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part1 docx
Ngày tải lên :
19/06/2014, 17:20
... Higa, State Auditor Office of the Auditor State of Hawaii Dear Ms Higa: This is our report on the financial audit of the Department of Human Services of the State of Hawaii (DHS) as of and for the ... the fiscal year ended June 30, 2009 Our audit was performed in accordance with the terms of our contract with the Office of the Auditor, State of Hawaii and with the requirements of the U.S Office ... Govemments OBJECTIVES OF THE AUDIT The primary purpose of our audit was to form an opinIon on the fairness of the presentation of the DHS's basic financial statements as of and for the fiscal year ended...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part2 pdf
Ngày tải lên :
19/06/2014, 17:20
... assets as of June 30, 2009 AlthoUgh the DHS is not the legal owner of the state buildings that are reported as part of its capital assets, the portion of the state facilities used by the DHS are ... depreciation expense of the cost of these facilities is included in the statement of activities for the fiscal year ended June 30, 2009 The changes in the net assets of the DHS from governmental activities ... primarily of operating grants from the federal government Revenues from these federal grants paid for 66.0% of the cost of all the DHS's activities The following chart presents the percentage of costs...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part3 pptx
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19/06/2014, 17:20
... its services The DHS is part of the executive branch of the State of Hawaii (State) The DHS's basic financial statements reflect only its portion of the fund type categories The State Comptroller ... financial statements reflect the financial' position and results of operations of the following activities of the DHS: Health Care Programs: The Med-QUEST Division administers the State' s Medicaid program ... Department of Human Services State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2009 NOTE A - FINANCIAL REPORTING ENTITY The Hawaii State Government Reorganization Act of 1959 (Act...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part4 ppt
Ngày tải lên :
19/06/2014, 17:20
... The State Director of Finance is responsible for the safekeeping of all monies paid into the State Treasury The State Director of Finance pools and invests any monies of the State, which in the ... risk is the risk that, in the event of the failure of the counterparty, the State will not be able to recover the value of its investments or collateral securities that are in the possession of an ... at the end of the fiscal year for which the appropriations are made The State Legislature specifies the lapse dates and any other contingencies which may terminate the authorizations for other...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part5 docx
Ngày tải lên :
19/06/2014, 17:20
... audited the financial statements of the governmental activities and each major fund of the Department of Human Services of the State of Hawaii (DHS), as of and for the fiscal year ended June ... Measurement of the actuarial valuation and the ARC are made for the State as a whole and are not separately computed for the individual state departments and agencies such as the DHS The State has ... financial resources The estimated losses will be paid from legislative appropriations of the State' s General Fund The DHS's portion of the State' s workers' compensation expense for the fiscal year ended...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part6 pdf
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19/06/2014, 17:20
... A-133 To the Auditor Office of the Auditor State of Hawaii Compliance We have audited the compliance of the Department of Human Services of the State of Hawaii (DHS) with the types of compliance ... file with the administrator of the state procurement office an annual inventory return of state property in the possession, custody, control, or use of the officer making the return, or of the department ... prior fiscal years Section 103D-106 of the Hawaii Revised Statutes states in part, " the administrative heads of the executive departments, and all other persons, offices, and boards of a public...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part7 pot
Ngày tải lên :
19/06/2014, 17:20
... informing them of the proper billing of non-emergency transportation was not sent until January 29, 2009 As the fiscal agent, ACS, is in the process of determining the number of claims affected ... diminished the efficiency, effectiveness and management of the program Due to the lack of personnel, the MOD contracts third parties to perform many functions of the program However, the MOD is ... a statewide program of control of the utilization of all Medicaid services During our review of internal controls, we noted that the primary controls used to prevent unnecessary utilization of...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part8 ppt
Ngày tải lên :
19/06/2014, 17:20
... that under the present FAIS processes, equipment acquired in the fourth quarter of the fiscal year that missed the year end cut-off date, cannot be entered into the FAIS un"til the fiscal year ... response to the State' s fiscal emergency situation, it was necessary for the Accounting Staff to redistribute workloads With this redistribution of workload, the reconciliation of the IP Morgan ... made a higher priority The DHS should consider the following: • • Complete the development of meaningful SURS reports and regularly analyze the reports The analysis of these reports should help...
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FINANCIAL AUDIT OF THE DEPARTMENT OF HUMAN SERVICES STATE OF HAWAII Fiscal Year Ended June 30, 2009_part9 potx
Ngày tải lên :
19/06/2014, 17:20
... review Procedures have been developed and issued to the current fiscal agent With the implementation of QUEST Expanded Access, the volume of prescription drug claims has decreased substantially End ... to the questionable accounts receivable ledgers in the past six months A fin.al report has been submitted to the CMS and is currently under review Procedures have been developed and issued to the ... Corrective Action Taken or Planned: The MOD acknowledges the problems resulting from its previous contractor implementing the initial drug rebate program during the period 1991 ; 2001 Significant...
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NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part1 pptx
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19/06/2014, 17:20
... 2006 Ms Marion Higa Office of the Auditor State of Hawaii Dear Ms Higa: This is our report on the financial audit of the Department of Education (DOE), State of Hawaii for the fiscal year ended ... with the terms of our contract with the State of Hawaii and with the requirements of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit ... of the Department of Education of the State of Hawaii (DOE), as of and for the fiscal year ended June 30, 2005, which collectively comprise the DOE's basic financial statements as listed in the...
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NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part2 potx
Ngày tải lên :
19/06/2014, 17:20
... contact the Office of the Superintendent, Department of Education, P.O Box 2360, Honolulu, Hawaii 96804 This is trial version www.adultpdf.com 17 Department of Education State of Hawaii STATEMENT OF ... compensation of the Department's employees, including labor relations functions to the Department Future transfers to the Department from other State departments will include: • The State Department of ... constraints that hamper the effectiveness of the Department To this, the Act requires that certain State functions, accounts, and personnel be transferred to the Department The State Educational Facilities...
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NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part3 pptx
Ngày tải lên :
19/06/2014, 17:20
... NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2005 NOTE A - FINANCIAL REPORTING ENTITY The Department of Education of the State of Hawaii (DOE), administers the statewide system of public ... liabilities existing at the end of the fiscal year For this purpose, the DOE considers revenues to be available if they are collected within sixty days of the end of the current fiscal year end Principal ... the United States of America prescribed by the GASB (1) Basis of Presentation - The government-wide financial statements report all assets, liabilities, and activities of the DOE as a whole The...
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