... are applicable to all SAIs and to all audits. Among these are the characteristics of quality and the phases ofthe audit process. Decisions and actions taken by the SAI or its components and ... established by SAIs to maintain a high standard of audit activity. It also refers to the requirements applicable tothe day -to- day management of audit assignments. Quality control, on the other hand, ... relevant parts ofthe SAI’s work. For example, a respected private audit firm might be asked to review a sample ofthe SAI’s financial statement (attestation) audits. In similar fashion, a management...
... the Legislature of the State 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 ... of examinations:1. Financial audits attest tothe fairness ofthe financial statements of agencies. Theyexamine the adequacy ofthe financial records and accounting and internal controls, andthey ... Diploma. The Judge Advocate General Office provides legal support to the adjutant general, personnel and subordinate units ofthe Hawaii NationalGuard, and the U.S. Property and Fiscal Office.The...
... 1.1Department of DefenseState of HawaiiOffice ofthe Adjutant GeneralOrganizational ChartArmy Advisory GroupAir Advisory GroupOffice ofthe AdjutantGeneralCivil Defense AdvisoryCouncilHawaii ... department’s financial statements. The department wasunable to provide adequate documentation to support certain capitalasset costs and the related accumulated depreciation. Additionally, the ... that although the contractor had submitted a statement of qualification for FY2001-02 and was awarded the contract, the contractor was not on the FY2001-02 list of qualifiedpersons. The contractor,...
... Government Auditing Standards. The AuditorState of Hawaii:We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remainingChapter ... 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 position of the State ... standards require that we plan andperform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includesexamining, on a...
... activities, each major fund, and the aggregate remainingfund information ofthe State that are attributable tothe transactions of the department. The State Comptroller maintains the central accountsfor ... either by the State Treasuryor by the State’s fiscal agents in the name ofthe State.Capital AssetsCapital assets are not capitalized in the governmental funds used to acquire or construct them. ... 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 Army and Air National Guards,...
... department was required to record capital assets and the relatedaccumulated depreciation as part ofthe implementation of GASBStatement No. 34 as of June 30, 2002. The cumulative effect of applyingthis ... 457. The plan, available to all state employees, permits employees to defer a portion of theirsalary until future years. The deferred compensation is not available to employees until termination, ... Statement was reported as a restatement of beginning net assets as of July 1, 2001. During FY2002-03, the department identified additionalcapital assets that should have been capitalized and...
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... the major craneo-caudal glenoidaxis and the base ofthe coracoid process and anglebetween the major craneo-caudal glenoid axis and the upper posterior column ofthe scapula. The length of the neck ... 3Measure ofthe angle between the glenoid surface and the upper posterior column ofthe scapula (φ).Measure of angle between the major craneo-caudal glenoid axis and the base ofthe coracoid ... inferiorpole ofthe scapula as a result ofthe contact ofthe medialpart ofthe humeral component and the glenoid duringadduction. Recently, to avoid this complication, the implantation ofthe glenoid...
... versionwww.adultpdf.com Financial Audit ofthe Housingand Community DevelopmentCorporation of Hawaii A Report to the Governorand the Legislature of the State of Hawaii THE AUDITORSTATE OF HAWAIIReport No. ... professional and occupational licensingprogram can be enacted, the statutes require that the measure be analyzed by the Office of the Auditor as to its probable effects.5.Health insurance analyses ... postaudits ofthe transactions, accounts,programs, and performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions.Act 350, Session Laws...
... determines the necessary payments tothe vendor for the hardware, software, andimplementation. The corporation paid the vendor approximately$592,000 or 88 percent ofthe total contract amount as of August ... the accuracy ofthe calculation ofthe final operating subsidyand the reconciliation ofthe final tothe estimated operating subsidy.Such lack of internal controls resulted in an error in the ... contract can beattributed to poor communication between the board and the staff. The corporation received notification ofthe availability ofthe design fundsfrom the state Department of Budget...
... housing andtenant rental assistance programs are based on several factors such as the requirements ofthe applicants and their ability to search for housing, the availability of public and private ... 20Chapter 3: Financial Audit the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An auditincludes examining, on a test basis, evidence ... instances of noncompliance that are required to be reported under GovernmentAuditing Standards. The AuditorState of Hawaii:We have audited the accompanying combined financialstatements of the...
... measurable and available to financeoperations ofthe fiscal year or liquidate liabilities existing at fiscalyear-end. Measurable means that the amount ofthe transaction canbe determined. Available ... andpublishes the State’s annual financial statements. The accounts ofthe corporation are organized into funds, each of which is considered a separate accounting entity. The operations of each fund are accounted ... corporation monitors the fair value of these securities and obtains additional collateral when appropriate. AtJune 30, 2000, the underlying fair values ofthe securities approximatedcarrying amount....