... phases ofthe audit process. Decisions and actions taken by the SAI or its components and by the audit staff during each ofthe phases ofthe audit largely determine the ultimate quality ofthe ... the policy consistent with the set objectives? ã Evaluation ofthe impact ofthe policy: What is the economic and social impact of a particular policy? ã Evaluation ofthe effectiveness of ... October. In conclusion, the Contact Committee of Heads ofthe Supreme Audit Institutions ofthe Member States ofthe European Union and the European Court of Auditors, during the Meeting on 6-7 December...
... thousand ofthe freemen of Pennsylvania, under the terms of the proclamation ofthe previous day, to repel the rebel invasion.Immediately after the publication ofthe proclamation of Wednesday, ... suggested the necessity for prompt action on the part ofthe State authorities. On the 10th of September, the Governor, acting under the direction ofthe President ofthe United States, issuedanother ... appreciation of, and gratitude for, the services ofthe braveveterans oftheWarofthe Rebellion, to whose heroic deeds we are indebted for the preservation of ourliberties, and the blessings of a...
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... has been incurred at the date ofthe combined financialstatements and the amount ofthe loss is reasonably estimable.Total Columns on the Combined Financial Statements The total columns are ... lapse at the end ofthe fiscal year for which the appropriationswere made. The State Legislature specifies the lapse date and any otherparticular conditions relating to terminating the authorization ... net total assets. The accounts ofthe propriety fund type are reported under the accrualbasis of accounting. Under the accrual basis of accounting, revenues arerecognized when they are earned...
... Chart ofthe Department of Hawaiian Home LandsSource: Department of Hawaiian Home Lands.Hawaiian HomesCommissionOffice of the ChairmanAdministrativeServices OfficeFiscal Office Planning OfficeInformation ... it impossible to determinewhether the amount recognized by the department is reasonable. The department’s use ofthe previously described methodology tocompute the allowance for doubtful accounts ... objectives under the HawaiianHomes Commission Act of 1920. In addition, the list of applicants forhomestead awards has remained constant for the last five years, withthousands of beneficiaries...
... then becomes difficult toenforce in the absence of a binding written agreement. In addition, the fiscal office is not informed ofthe repayment terms for these advances.Because the fiscal office ... department is in the process of determining the specificprovisions for the lessee.ã The department has reached an agreement with the lessee who isabiding by the terms ofthe agreement.ã The department ... leasesresults in the overstatement of income, the department’s accountingsoftware continues to accrue interest on all loans regardless ofthe loan’sstatus. Also, the probability of interest payments...
... portion of their compensation. The Department of Human Resources Development, State of Hawaii, has the fiduciary responsibility of administering the plan. The plan assets areprotected from claims of ... cost.12.Office Space – Certain office space is provided to the department atno cost by the Department of Accounting and General Services,State of Hawaii. Other office space used by the department ... Statutes authorize the director of finance to invest anymoneys ofthe State which in the director’s judgment are in excess of amounts necessary for meeting the immediate requirements ofthe State.Legally...
... Note 1, the financial statements ofthe school areintended to present the financial position, and the changes in financialposition and cash flows of only that portion ofthe activities of the University ... the University of Hawaii that are attributable to the transactions of the school. They do not purport to, and accordingly do not, present fairly the financial position ofthe University of Hawaii as of June ... information. The school implemented the provisions ofthe new reporting modeleffective for the fiscal year ended June 30, 2002. The effect of the changes resulting from implementation of GASB Statement...
... thick set and their nature tends to the boisterous. Expert slavehunters, they mostly clothe themselves by the sale of their victims on the coast, though they do business by the sale of goats and ... when they can. Generally speaking, they live upon the coast, and call themselves Diwans, headsmen, and subjects ofthe Sultan Majid; but they no sooner hear ofthe march of a caravan than they ... gurgling spring on the eastern face ofthe Mkambaku, by which account the Mgeta is made the longer branch ofthe two. Chapter III. Usagara Nature ofthe Country—Resumption ofthe March—A Hunt—Bombay...