... independence of public sector auditors may be protected by statutory measures. However, public sector auditors or audit firms carrying out public sector audits on behalf ofthe statutory auditor may, ... 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 ... finalisation of these Standards. The amended version was sent to EU SAIs and discussed at the Liaison Officers Meeting on 4-5 October. In conclusion, the Contact Committee of Heads ofthe Supreme...
... 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 ... pertinent to an understanding ofthe basicfinancial statements and financial condition ofthe department arediscussed in this section.Reporting Entity The Department of Defense is a department ofthe ... 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...
... 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 ... only reference made in the board minutes is tothe denial ofthe PBP methodology in October 1999.As a result ofthe design contract delays, the award ofthe constructioncontract was delayed until ... 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...
... operations, and cashflows of only that 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 ... 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, ... with completion of the reports are aware ofthe significance ofthe time deadlines.Recommendation The Delay in the Submittal of aRequired ReportCould HaveResulted in a“Freeze” of Federal FinancialAssistanceRecommendationThis...
... Audit The recognition of gains from the sale of units is dependent on anumber of factors 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 ... 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...