the state of the arts magazine leeds
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
... of Hawaii THE AUDITOR STATE OF HAWAIIReport No. 04-06March 2004This is trial versionwww.adultpdf.com Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State ... 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 PricewaterhouseCoopersLLP. ... versionwww.adultpdf.com Financial Audit of the Department of DefenseReport No. 04-06March 2004A Report to the Governorand the Legislature of the State of HawaiiConducted by The Auditor State of HawaiiandPricewaterhouseCoopersLLPTHE...
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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
... list of qualified persons toprovide 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 ... from the formercontract specialist that these contractors were on the qualified list, as the screening committee members did not obtain a copy of the list nor didthey obtain the statements of ... statements of qualification and other pertinentinformation of those persons on the list of qualified persons and provide the names of a minimum of three persons who the committee concludesare 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_part3 ppt
... information of the Department of Defense, State of Hawaii, as of and for the year ended June 30, 2003, which collectively comprise the department’s basic financial statements. These financial statements ... that the bid receipt, accuracy of the timeand date stamp, security of storage, and personnel access to the biddocuments are important components in the public perception of the integrity of the ... majorfund, and the aggregate remaining fund information of the State of Hawaii that are attributable to the transactions of the department. Theydo not purport to, and do not, present fairly the financial...
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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
... understanding of the basicfinancial statements and financial condition of the department arediscussed in this section.Reporting Entity The Department of Defense is a department of the State of Hawaii ... CivilDefense, and Office of Veterans Services. The financial statements of the department present the financial positionand the changes in financial position of only that portion of the governmental ... fund, and the aggregate remainingfund information of the State that are attributable to the transactions of the department. The State Comptroller maintains the central accountsfor all state funds...
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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
... as part of the implementation of GASBStatement No. 34 as of June 30, 2002. The cumulative effect of applyingthis Statement was reported as a restatement of beginning net assets as of July 1, ... a “duplicate of benefits,” if the State is allowed to retain the insurance proceeds. The insurance proceeds received by the State has been deposited andheld in the accounts of the Risk Management ... 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, buthas the duty of due...
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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
... the Legislature of the State of Hawaii THE AUDITOR STATE OF HAWAIIReport No. 01-14September 2001This is trial versionwww.adultpdf.com Office of the Auditor The missions of the Office of the Auditor ... responsibility of the State and the corporation to provide housing services to the people of the State. The corporationreceives significantamounts of state andfederal fundsOrganizationOffice of the ... performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions.Act 350, Session Laws of the State of Hawaii 1997, consolidated the Hawaii...
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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
... issue. There areno records or documentation of the existence of written communicationbetween the corporation and the board. The only reference made in the board minutes is to the denial of the ... 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 estimatedoperating subsidy. The calculation of the ... involved in the selection of the design of andmaterials 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
... only that portion of the funds and account groups of the State of Hawaii that is attributable to the transactions of the corporation.In our opinion, the combined financial statements referred ... respects, the financialposition of the Housing and Community DevelopmentCorporation of Hawaii, State of Hawaii as of June 30, 2000, and the results of its operations and the cash flows of its ... Standards. The Auditor State of Hawaii:We have audited the accompanying combined financialstatements of the Housing and Community DevelopmentCorporation of Hawaii, State of Hawaii (corporation) as of...
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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
... by the State of Hawaii (State) . The state Comptrollermaintains the accounts for all state funds and account groups andpublishes the State s annual financial statements. The accounts of the ... Audit The recognition of gains from the sale of units is dependent on anumber of factors relating to the nature of the property sold, the terms of the sale, and the future involvement of the corporation ... monies paidinto 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...
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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
... Audit of the Department of Public SafetyReport No. 02-10May 2002A Report to the Governorand the Legislature of the State of HawaiiConducted by The Auditor State of HawaiiandKPMG LLP THE ... 1IntroductionThis is a report of our financial 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 ... IntroductionOffice of the DirectorExhibit1.2OrganizationalStructure of the Department of PublicSafetyCrimeVictimsCompensationCommission*HawaiiParolingAuthority*CorrectionalIndustriesAdvisoryCommittee*OffenderFamilyServiceProgramAdvisoryCouncil*CorrectionsPopulationManagementCommission*ExecutiveAssistantOfficePublicAffairsOffice InternalAffairsOfficeInspectionsandInvestigationsOfficeCivilRightsComplianceOfficeOffice of the DeputyDirectorforAdministrationOffice of the DeputyDirectorforCorrectionsOffice of the DeputyDirectorforLawEnforcementFiscalOfficeAdministrativeServicesOfficeTrainingandStaffDevelopmentOfficePersonnelManagementOfficeClassificationOfficeProgramCoordinationOfficeIntakeServiceCentersDivisionCommunityCorrectionalCentersDivisionCorrectionalFacilitiesDivisionHealthCareDivisionCorrectionsProgramServicesDivisionCorrectionalIndustriesDivisionProtectiveServicesDivisionExecutiveProtectionSectionNarcoticsEnforcementDivisionSheriffDivision*Administrativelyattachedto the department.This...
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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_part2 docx
... than (1) the average of ten days for all state employees, based on the estimate used by the actuary for the Employees’ Retirement System of the State of Hawaii; (2) the national average1 of nine ... 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 for ... 5th of each month forservices rendered during the first and second halves of the month,respectively. There is only a five-day time lag between the end of the pay period and the pay date. Therefore,...
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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_part3 ppt
... is part of the executive branch of the State. The department’s combined financial statements reflect only its portion of the funds and account groups. The state comptroller maintains the centralaccounts ... materialrespects, the financial position of the Department of Public Safety, State of Hawaii, as of June 30, 2001, and the results of its operations and the cash flows of its proprietary fund type for the ... present the financial position, results of operations and cash flows of only that portion of the funds and accountgroups of the State of Hawaii that is attributable to the transactions of the department.In...
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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_part4 pdf
... consisted of the following as of June 30, 2001: The state Director of Finance is responsible for safekeeping of allmoneys paid into the State Treasury (cash pool). The state Director of Finance ... fiscal agents in the name of the State. The department also maintains cash in banks which are held separatelyfrom cash in the State Treasury. As of June 30, 2001, the carryingamount of total bank ... has been incurred at the date of the combined financialstatements and the amount of the loss is reasonably estimable.Total Columns on the Combined Financial Statements The total columns are...
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