the turn of the screw chapter 10 summary
time to heal american medical education from the turn of the century to the era of managed care
... country. For instance, the conquest of hookworm was important to the economic development of the South and the attraction of Northern capital to that region.52 The completion of the Panama Canal was ... from the professor . . . of law, of economics, of allsubjects whatsoever.”35 For this reason, many preferred the use of the term “university system” to “full-time system.”To the joy of medical ... further in the 1870s and early 1880s,with the articulation of the germ theory of disease, the isolation and iden-tification of the specific microorganisms that cause tuberculosis andmany other dreaded...
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Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx
... 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 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 -10 May 2002A Report to the Governorand the Legislature of the State of HawaiiConducted by The AuditorState of HawaiiandKPMG LLP THE ... 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 ... 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
... 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, ... 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...
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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
... 21 Chapter 3: Financial Audit Chapter 3Financial AuditThis chapter presents the results of the financial audit of the Department of Public Safety, State of Hawaii (department), as of and for 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 year then ended ... statements of the Department of Public Safety, State of Hawaii (department), as of and for the year ended June 30, 2001. These combined financial statements are the responsibility of the department’s...
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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
... net total assets. The accounts of the propriety fund type are reported under the accrualbasis of accounting. Under the accrual basis of accounting, revenues arerecognized when they are earned ... thataffect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the combined financialstatements and the reported amounts of revenues ... StateTreasury or by the State’s 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...
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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_part5 pot
... ResponseResponse of the Affected AgencyWe transmitted a draft of this report to the Department of Public Safety(department) on April 25, 2002. A copy of the transmittal letter to the department ... (294,648) Excess (deficiency) of revenues and other sourcesover expendituresand other uses $ — $ (1,735 ,106 ) $ (1,735 ,106 ) $ — $ 424,639 $ 424,639 $ — $ (1, 310, 467) $ (1, 310, 467) See accompanying ... the investment or failure of investment of funds and assets in the plan, but does have the duty of due care thatwould be required of an ordinary prudent investor. Therefore, inaccordance with...
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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_part6 doc
... included in the report, please submit them no later than Tuesday, April 30,2002. The Governor, and presiding officers of the two houses of the Legislature have also beenprovided copies of this ... untrue. Two of the three ACOs hadoutstanding leave records. The other did use 20 days during the year. However,ten of the twenty days were taken because of an extended illness. You thenmake ... filled, and whether overtime will be incurred tofill the post is the responsibility of those directly in charge of post assignments foreach watch -the watch commander. Control of overtime, therefore,...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part1 potx
... The 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 ... missions, the office conducts the following types of examinations:1. Financial audits attest to the fairness of the financial statements of agencies. Theyexamine the adequacy of the financial ... bills cannot be enacted unless they are referred to the Office of the Auditor for an assessment of the social and financial impact of the proposedmeasure.6. Analyses of proposed special funds and...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part2 pot
... for a travel magazine, othercompanies may opt to add their advertisements to the insert. The insert,which may have grown to four pages, will then strengthen the message of Hawai`i as a travel ... to the execution of legally bindingcontracts, contractors’ final reports were not received in a timely manner,contracts were renewed prior to the authority’s evaluation of the quality of the ... audit required the services of a technical consultant. We procured the services of Nishihama & Kishida, CPA’s, Inc. The consultantconducted a financial audit of HVCB for the calendar year...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part3 ppt
... budget of $239,707. The Shanghai office, which is also staffedby two state-funded employees, had a budget of $221,795 for the sametime period. Our limited review of the expenditure files for the ... percent of their individual production goals in terms of generatinghotel leads, room nights, or bookings. If these employees reached 100 percent of their individual production goals, they earned ... findinstances of inappropriate or questionable expenditures of state contractfunds, such as purchasing an office Christmas tree and spending over $100 for less than a pound of coffee for office use, they...
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Management and Financial Audit of the Hawai`i Tourism Authority’s Major Contracts A Report to the Governor and the Legislature of the State of Hawaii Report No. 03-10 June 2003_part4 potx
... Fundingcircumvent the return of funds to the authority. We found that thispractice of spending exactly up to its limit existed for the duration of the bureau’s leisure contract with the authority.However, ... topay some of the invoices it received from the governor’s office becauseit had not yet received funds from the university. For example, a privatevendor invoiced the former governor’s office for ... prior to the commencement of work. Our review of a sample of 25 contracts found that 11 wereThis is trial versionwww.adultpdf.com 23 Chapter 2: The Hawai`i Tourism Authority Enabled the Hawai`i...
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