... is relevant tothe objectives and scope ofthe audit. The development ofthe data-gathering process and the analytical work has to be monitored. The audit manager should ensure that the audit ... discussed at the Liaison Officers Meeting on 4-5 October. In conclusion, the Contact Committee of Heads ofthe Supreme Audit Institutions ofthe Member States ofthe European Union and the European ... 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...
... be used to attack the Royal Commission findings as tothe cause ofthe crash. On behalf ofthe applicants it was made clear nonetheless that their acceptance ofthe jurisdictional bar to such ... close together at the south-western tip of Ross Island which forms the eastern coast of McMurdo Sound. On the island there are four be found to extend to parts of Commission reports even when they ... east, a point in the Sound approximately 25 miles tothe west of McMurdo Station. The evidence ofthe member ofthe airline's navigation section who typed the figures into the computer was...
... of Hawaii THE AUDITORSTATE OF HAWAIIReport No. 04-06March 2004This is trial versionwww.adultpdf.com Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii ... report of our financial audit ofthe Department of Defense, State of Hawaii. The audit was conducted by the Office ofthe Auditor and the independent certified public accounting firm of PricewaterhouseCoopersLLP. ... HawaiiandPricewaterhouseCoopersLLP THE AUDITORSTATE OF HAWAIISubmitted byThis is trial versionwww.adultpdf.com Financial Audit of the Department of DefenseA Report to the Governorand the Legislature of the State of HawaiiTHE...
... list of qualified persons to provide these services before the beginning of each fiscal year. The screening committee, designated by the head ofthe purchasing agency,will then evaluate the statements ... specialist that these contractors were on the qualified list, as the screening committee members did not obtain a copy ofthe list nor didthey obtain the statements of qualification. The contracts ... although the contractor had submitteda statement of qualification for FY2001-02 and was awarded the contract, the contractor was not on the FY2001-02 list of qualifiedpersons. The contractor, a...
... components in the public perception of the integrity ofthe purchasing process.Additionally, the department was not aware ofthe necessity to retain the envelopes of all bidders, even after the contract ... by the official due dates. The State Procurement Officeprocurement manual provides that the bid receipt, accuracy ofthe timeand date stamp, security of storage, and personnel access tothe ... majorfund, and the aggregate remaining fund information ofthe State of Hawaii that are attributable tothe transactions ofthe department. Theydo not purport to, and do not, present fairly the financial...
... employees ofthe department are paid from the Stategeneral fund.Most covered employees ofthe contributory option are required to contribute 7.8 percent of their salary. The funding method used to calculate ... CivilDefense, and Office of Veterans Services. The financial statements ofthe department present the financial positionand the changes in financial position of only that portion of the governmental ... the State of Hawaii andprovides for the safety, welfare, and defense ofthe people of Hawaii bymaintaining readiness to respond in the event of war or disaster. Itsdivisions include the Hawaii...
... fund to 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 ... 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 ofthe Risk Management ... accounts of DAGS or suchother department as may legally be appropriate, whether directly to FEMA or indirectly through the department. The department was required to record capital assets and the...
... versionwww.adultpdf.com Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution(Article VII, Section 10). The primary mission is to conduct post audits ofthe ... responsibility of the State and the corporation to provide housing services tothe people of the State. The corporationreceives significantamounts of state andfederal fundsOrganizationOffice ofthe ... follows. The Office ofthe Executive Director is the focal point for the execution of the statutory provisions relating to housing management services,housing development, and the delivery of housing...
... beattributed to poor communication between the board and the staff. The corporation received notification ofthe availability ofthe design fundsfrom the state Department of Budget and Finance on October ... that the otherprojects faced similar delays.3. Management has failed to implement internal control procedures to ensure the accuracy ofthe calculation ofthe final operating subsidyand the ... effectivecommunications with the board might have allowed the corporation to address the board’s concerns prior tothe October 1999 denial of the performance based procurement. The corporation did not...
... portion ofthe funds and account groups of the State of Hawaii that is attributable tothe transactions of the corporation.In our opinion, the combined financial statements referred to above ... respects, the financialposition ofthe 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 ... ofthe Auditor,State of Hawaii, and the management and the Board of Directors of the corporation and is not intended to be and should not beused by anyone other than these specified parties.Honolulu,...
... Audit The recognition of gains from the sale of units is dependent on anumber offactors relating tothe nature ofthe property sold, the terms ofthe sale, and the future involvement ofthe 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 ... 31, 1999 and deposited into the State Treasury as cash. The State requires that the depository banks pledge, as collateral,government securities held in the name ofthe State for deposits notcovered...
... Audit of the Department of Public SafetyReport No. 02-10May 2002A Report to the Governorand the Legislature of the State of HawaiiConducted by The AuditorState of HawaiiandKPMG LLP THE ... audit ofthe 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 ofthe DirectorExhibit1.2OrganizationalStructure ofthe Department of PublicSafetyCrimeVictimsCompensationCommission*HawaiiParolingAuthority*CorrectionalIndustriesAdvisoryCommittee*OffenderFamilyServiceProgramAdvisoryCouncil*CorrectionsPopulationManagementCommission*ExecutiveAssistantOfficePublicAffairsOffice InternalAffairsOfficeInspectionsandInvestigationsOfficeCivilRightsComplianceOfficeOffice ofthe DeputyDirectorforAdministrationOffice ofthe DeputyDirectorforCorrectionsOffice ofthe DeputyDirectorforLawEnforcementFiscalOfficeAdministrativeServicesOfficeTrainingandStaffDevelopmentOfficePersonnelManagementOfficeClassificationOfficeProgramCoordinationOfficeIntakeServiceCentersDivisionCommunityCorrectionalCentersDivisionCorrectionalFacilitiesDivisionHealthCareDivisionCorrectionsProgramServicesDivisionCorrectionalIndustriesDivisionProtectiveServicesDivisionExecutiveProtectionSectionNarcoticsEnforcementDivisionSheriffDivision*Administrativelyattached tothe department.This...