... 18
Chapter 2: Internal Control Deficiencies
The department has no formal policies and procedures with respect to
either ... dollars.
Unclear
responsibilities,
polices, and
procedures contribute
to errors
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Chapter 2: Internal Control Deficiencies
Given that the department is responsible for the majority of the State’s
employees ... i...
... assigned functions. Our
consideration of the internal control over financial reporting
would not necessarily disclose all matters in the internal control
that might be reportable conditions and, ... and for the year ended June 30,
2006.
Internal control over financial reporting
In planning and performing our audit, we considered the
department’s internal control over financial...
... Fund
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Chapter 3: Financial Audit
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Chapter 3: Financial Audit
Human Workers’ Unem
p
lo
y
ment
Resources ... 60
Chapter 3: Financial Audit
Exhibit 3.8
Actual Variance
Original Final Budgetary Positive
Budget ... Develo
p
ment
State of Hawaii
Balance Sheet - Governmental Fu...
... by
subsequent supplemental appropriations.
Note 3 – Budgeting and
Budgetary Control
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Chapter 3: Financial Audit
funds present increases (i.e., revenues and ... Financial
Statement Presentation
Notes to Basic
Financial
Statements
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Chapter 3: Financial Audit
The general and economic development special reven...
... in
Accordance with
Government
Auditing
Standards
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Chapter 2: Internal Control Deficiencies
• Monitor contracts and relevant agreement terms in a complete
and timely ... department does
not properly
unencumber funds
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Chapter 2: Internal Control Deficiencies
The department maintains petty cash...
... and
eligibility requirements are established by Chapter 88, HRS, and can be
Note 9 - Retirement
Benefits
Note 8 - Accrued
Vacation
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Chapter 3: Financial Audit
Restated
Balance ... assets as of July 1, 2001, as restated $ 430,222,592
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Chapter 3: Financial Audit
Leases
The department leases office facilities...
... timely basis. While this may contribute to the high
rate of loan delinquency, the department’s internal handling of loans
contributes significantly to the problem. The department acknowledged
that
... expenditures are recognized as
incurred.
Note 3 – Budgeting and
budgetary control
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Chapter 3: Financial Audit
The changes to capital assets as of June 30, ... care and life insurance benefits
In addition to providing pension benefits, the State, pursuant to
Chapter 87, HRS, provides certain health care and life insurance benefits
to all qualified...