aids to the examination of the peripheral
Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx
Ngày tải lên :
06/03/2014, 23:20
... is relevant to the objectives and scope of the audit. The development of the 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 of the Supreme Audit Institutions of the Member
States of the European Union and the European ... importantly, to the degree of direction, supervision
and/or review, that is required on the auditors. The degree of professional judgement also
depends upon the auditor’s competence, expertise, professional...
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JUDGMENTS OF THE COURT OF APPEAL OF NEW ZEALAND ON PROCEEDINGS TO REVIEW ASPECTS OF THE REPORT OF THE ROYAL COMMISSION OF INQUIRY INTO THE MOUNT EREBUS AIRCRAFT DISASTER potx
Ngày tải lên :
06/03/2014, 12:21
... be used to attack the
Royal Commission findings as to the cause of the crash. On behalf of the applicants it
was made clear nonetheless that their acceptance of the 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 to the west of McMurdo Station.
The evidence of the member of the airline's navigation section who typed the figures
into the computer was...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
Ngày tải lên :
18/06/2014, 20:20
... of
Hawaii
THE AUDITOR
STATE OF HAWAII
Report No. 04-06
March 2004
This is trial version
www.adultpdf.com
Office of the Auditor
The missions of the Office of the Auditor are assigned by the Hawaii ... report of our financial audit of the Department of Defense, State
of Hawaii. The audit was conducted by the Office of the Auditor and the
independent certified public accounting firm of PricewaterhouseCoopers
LLP. ... Hawaii
and
PricewaterhouseCoopers
LLP
THE AUDITOR
STATE OF HAWAII
Submitted by
This is trial version
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Financial Audit of the
Department of Defense
A Report to the
Governor
and the
Legislature of
the State of
Hawaii
THE...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part2 ppt
Ngày tải lên :
18/06/2014, 20:20
... list of qualified persons to
provide these services before the beginning of each fiscal year. The
screening committee, designated by the head of the 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 of the list nor did
they obtain the statements of qualification. The contracts ... 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 qualified
persons. The contractor, a...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part3 ppt
Ngày tải lên :
18/06/2014, 20:20
... components in the public perception of the
integrity of the purchasing process.
Additionally, the department was not aware of the necessity to retain the
envelopes of all bidders, even after the contract ... by the official due dates. The State Procurement Office
procurement manual provides that the bid receipt, accuracy of the time
and date stamp, security of storage, and personnel access to the ... major
fund, and the aggregate remaining fund information of the State of
Hawaii that are attributable to the transactions of the department. They
do not purport to, and do not, present fairly the financial...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part4 ppt
Ngày tải lên :
18/06/2014, 20:20
... employees of the department are paid from the State
general fund.
Most covered employees of the contributory option are required to
contribute 7.8 percent of their salary. The funding method used to
calculate ... Civil
Defense, and Office of Veterans Services.
The financial statements of the department present the financial position
and the changes in financial position of only that portion of the
governmental ... the State of Hawaii and
provides for the safety, welfare, and defense of the people of Hawaii by
maintaining readiness to respond in the event of war or disaster. Its
divisions include the Hawaii...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part5 doc
Ngày tải lên :
18/06/2014, 20:20
... 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, but
has 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 and
held in the accounts of the Risk Management ... accounts of DAGS or such
other 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...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part1 doc
Ngày tải lên :
20/06/2014, 02:20
... version
www.adultpdf.com
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 ... responsibility of
the State and the corporation to provide housing services to the people of
the State.
The corporation
receives significant
amounts of state and
federal funds
Organization
Office of the ... follows.
The Office of the 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...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part2 docx
Ngày tải lên :
20/06/2014, 02:20
... be
attributed to poor communication between the board and the staff. The
corporation received notification of the availability of the design funds
from the state Department of Budget and Finance on October ... only reference made in the
board minutes is to the denial of the PBP methodology in October 1999.
As a result of the design contract delays, the award of the construction
contract was delayed until ... effective
communications with the board might have allowed the corporation to
address the board’s concerns prior to the October 1999 denial of the
performance based procurement.
The corporation did not...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part3 potx
Ngày tải lên :
20/06/2014, 02:20
... portion of the funds and account groups of the
State of Hawaii that is attributable to the transactions of the
corporation.
In our opinion, the combined financial statements referred to
above ... respects, the financial
position of the Housing and Community Development
Corporation of Hawaii, State of Hawaii as of June 30, 2000, and
the results of its operations and the cash flows of its ... of the Auditor,
State of Hawaii, and the management and the Board of Directors
of the corporation and is not intended to be and should not be
used by anyone other than these specified parties.
Honolulu,...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part4 potx
Ngày tải lên :
20/06/2014, 02:20
... Audit
The recognition of gains from the sale of units is dependent on a
number of factors relating to the nature of the property sold, the
terms of the sale, and the future involvement of the corporation ... monies paid
into 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 ... activities to be provided during
the fiscal year, (2) the estimated revenues available to finance the
operating plan, and (3) the estimated spending requirements of the
operating plan. The budget...
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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
Ngày tải lên :
20/06/2014, 02:20
... Audit of the
Department of Public Safety
Report No. 02-10
May 2002
A Report to the
Governor
and the
Legislature of
the State of
Hawaii
Conducted by
The Auditor
State of Hawaii
and
KPMG 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 ... Introduction
Office of the Director
Exhibit1.2
OrganizationalStructure of the Department of PublicSafety
CrimeVictims
Compensation
Commission*
HawaiiParoling
Authority*
CorrectionalIndustries
AdvisoryCommittee*
OffenderFamily
ServiceProgram
AdvisoryCouncil*
CorrectionsPopulation
Management
Commission*
ExecutiveAssistant
Office
PublicAffairsOffice InternalAffairsOffice
Inspectionsand
InvestigationsOffice
CivilRights
ComplianceOffice
Office of the Deputy
Directorfor
Administration
Office of the Deputy
Directorfor
Corrections
Office of the Deputy
DirectorforLaw
Enforcement
FiscalOffice
Administrative
ServicesOffice
TrainingandStaff
DevelopmentOffice
Personnel
ManagementOffice
ClassificationOffice
ProgramCoordination
Office
IntakeServiceCenters
Division
Community
CorrectionalCenters
Division
CorrectionalFacilities
Division
HealthCareDivision
CorrectionsProgram
ServicesDivision
CorrectionalIndustries
Division
ProtectiveServices
Division
ExecutiveProtection
Section
NarcoticsEnforcement
Division
SheriffDivision
*Administrativelyattached to the department.
This...
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