beyond the state of the art meaning
Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
... of Hawaii THE AUDITOR STATE OF HAWAIIReport No. 04-06March 2004This is trial versionwww.adultpdf.com Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State ... versionwww.adultpdf.com Financial Audit of the Department of DefenseReport No. 04-06March 2004A Report to the Governorand the Legislature of the State of HawaiiConducted by The Auditor State of HawaiiandPricewaterhouseCoopersLLP THE ... HawaiiandPricewaterhouseCoopersLLP THE AUDITOR STATE 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...
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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
... list of qualified persons toprovide 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 ... accumulateddepreciation of $4.5 million of $4.8 million that should have beenrecorded by the department on the implementation of GASB StatementNo. 34 as of June 30, 2002, and is reflected as part of the $12 ... millionrestatement as of July 1, 2002, in the financial statements, and the recording of depreciation expense thereon of $373,000 in the fiscal yearended June 30, 2003.During FY2002-03, the department...
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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
... information of the Department of Defense, State of Hawaii, as of and for the year ended June 30, 2003, which collectively comprise the department’s basic financial statements. These financial statements ... 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 ... beenrecorded by the department on the implementation of GovernmentalAccounting Standards Board Statement No. 34 as of June 30, 2002, andis reflected as part of the restatement of $12 million as of July...
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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
... understanding of the basicfinancial statements and financial condition of the department arediscussed in this section.Reporting Entity The Department of Defense is a department of the State of Hawaii ... CivilDefense, and Office of Veterans Services. The financial statements of the department present the financial positionand the changes in financial position of only that portion of the governmental ... fund, and the aggregate remainingfund information of the State that are attributable to the transactions of the department. The State Comptroller maintains the central accountsfor all state funds...
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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
... depreciation as part of the implementation of GASBStatement No. 34 as of June 30, 2002. The cumulative effect of applyingthis Statement was reported as a restatement of beginning net assets as of July ... 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 of the Risk Management ... 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 due...
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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
... the Legislature of the State of Hawaii THE AUDITOR STATE OF HAWAIIReport No. 01-14September 2001This is trial versionwww.adultpdf.com Office of the Auditor The missions of the Office of the Auditor ... responsibility of the State and the corporation to provide housing services to the people of the State. The corporationreceives significantamounts of state andfederal fundsOrganizationOffice of the ... performance of all departments, offices, and agencies of the State of Hawaii (State) and its political subdivisions.Act 350, Session Laws of the State of Hawaii 1997, consolidated the Hawaii...
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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
... involved in the selection of the design of andmaterials used in the project. CMS II staff, under the direction of the development administrator, met with employees from the state Department of Accounting ... review of the final forms by an individual other than the preparer is not performed. The corporation focuses its efforts on the calculation of the estimatedoperating subsidy. The calculation of the ... notification of the availability of the design fundsfrom the state Department of Budget and Finance on October 2, 1997.On February 20, 1998, the corporation’s Board of Directors (board)authorized 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_part3 potx
... only that 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 ... respects, the financialposition of the 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 ... Standards. The Auditor State of Hawaii:We have audited the accompanying combined financialstatements of the Housing and Community DevelopmentCorporation of Hawaii, State of Hawaii (corporation) as of...
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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
... by the State of Hawaii (State) . The state Comptrollermaintains the accounts for all state funds and account groups andpublishes the State s annual financial statements. The accounts of the ... Audit The recognition of gains from the sale of units is dependent on anumber of factors relating to the nature of the property sold, the terms of the sale, and the future involvement of the 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...
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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
... Audit of the Department of Public SafetyReport No. 02-10May 2002A Report to the Governorand the Legislature of the State of HawaiiConducted by The Auditor State of HawaiiandKPMG LLP THE ... 1IntroductionThis is a report of our financial 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 ... InternalAffairsOfficeInspectionsandInvestigationsOfficeCivilRightsComplianceOfficeOffice of the DeputyDirectorforAdministrationOffice of the DeputyDirectorforCorrectionsOffice of the DeputyDirectorforLawEnforcementFiscalOfficeAdministrativeServicesOfficeTrainingandStaffDevelopmentOfficePersonnelManagementOfficeClassificationOfficeProgramCoordinationOfficeIntakeServiceCentersDivisionCommunityCorrectionalCentersDivisionCorrectionalFacilitiesDivisionHealthCareDivisionCorrectionsProgramServicesDivisionCorrectionalIndustriesDivisionProtectiveServicesDivisionExecutiveProtectionSectionNarcoticsEnforcementDivisionSheriffDivision*Administrativelyattachedto the department.This is trial versionwww.adultpdf.com The Auditor State of HawaiiOVERVIEWFinancial Audit of the Department of Public SafetyReport No. 02-10, May 2002Summary4 The Office...
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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_part2 docx
... than (1) the average of ten days for all state employees, based on the estimate used by the actuary for the Employees’ Retirement System of the State of Hawaii; (2) the national average1 of nine ... seniority and once the ACO on the top of the list is called, that ACO moves to the bottom of the list whether the ACO accepts, declines, or cannot be reached. The selection of individuals for ... the departmental annualreport. The Internal Affairs Office conducts criminal, administrative, and civilinvestigations of the employees of the department and the lawful use anddisposition of...
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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_part3 ppt
... department is part of the executive branch of the State. The department’s combined financial statements reflect only its portion of the funds and account groups. The state comptroller maintains the centralaccounts ... Financial Audit The Auditor State of Hawaii:We have audited the combined financial statements of the Department of Public Safety, State of Hawaii (department), as of and for the fiscal yearended ... present the financial position, results of operations and cash flows of only that portion of the funds and accountgroups of the State of Hawaii that is attributable to the transactions of the department.In...
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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_part4 pdf
... consisted of the following as of June 30, 2001: The state Director of Finance is responsible for safekeeping of allmoneys paid into the State Treasury (cash pool). The state Director of Finance ... fiscal agents in the name of the State. The department also maintains cash in banks which are held separatelyfrom cash in the State Treasury. As of June 30, 2001, the carryingamount of total bank ... has been incurred at the date of the combined financialstatements and the amount of the loss is reasonably estimable.Total Columns on the Combined Financial Statements The total columns are...
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