... Accounting OffIce Washington, D.C. 20548 Comptroller General of the United States B-133046 February 8, 1988 To The President ofthe Senate and the Speaker ofthe House of Representatives In ... fairly the financial position ofthe Senate Building Beauty Shop as of June 30,1986, and the results of its opera- tions and the changes in its financial position for the 4-month period * then ... States General Accounting Office Report to the President ofthe Senate and , t the Speaker ofthe House of Representatives I Febhary 1988 FINANCIAL AUDIT Senate Building Beauty Shop Statements-4-Month...
... Malta, Turkey and the European Court of Auditors, at their meeting in Bucharest, adopted a resolution that included the following statement: In view ofthe importance ofthe theme and increased ... audited (including a summary of the results of previous audits and their impacts); 3. Reasons for the audit; 4. Factors affecting the audit, including those determining the materiality of matters ... applicable to the audit. In doing so, he/she should: (a) Obtain relevant information regarding the audit, including the scope ofthe audit or other activity to evaluate whether there are potential...
... indicating that interaction with Smac is notrequired with respect to the role of HSP70 inthe inhi-bition ofthe release of Smac and apoptosis. The role ofthe ATP-binding domain of HSP70 in ... showingimmunoreactive bands ofthe expected sizes (Fig. 4B).Next, whether the protective potency of HSP70 wouldbe annulled by deletion ofthe ATP-binding domain or the peptide-binding domain ... transfectedC2C12 cells. Furthermore, there was no direct interac-tion between HSP70 and Smac proteins, and the ATP-binding domain of HSP70, rather than the pep-tide-binding domain, was essential for...
... Accounting Office, the smoking rate among teenage girls quintupled in a single year following the opening ofthe market to the multinational tobacco companies. The evidence on the impact of price ... an IPM training approach in which farmers learn to observe the development of their crops and the numbers of pests and beneficial insects in their fields. Based on their analysis ofthe agricultural ... measurement of specific baseline health and education indicators, projected measurable improvements in these indicators as a result ofthe loan or grant, and mandatory public reporting of these indicators....
... type of interview the interviewer can specify a range of questions to be coved in advance, but they can also formulate the wording ofthe questions as well as the order ofthe questions as the ... the intrinsic, relating to activities inthe classroom. In their study of extrinsic motivation, Wenden and Rubin (1987) distinguished between integrative and instrumental orientations ofthe ... use ofin learning and using a language (Richards, 2000: 445).Second language reading is a process of how the mind functions during reading rather than the product of reading. The focus on individual...
... IntroductionOffice ofthe DirectorExhibit1.2OrganizationalStructure ofthe Department ofPublic SafetyCrimeVictimsCompensationCommission*HawaiiParolingAuthority*CorrectionalIndustriesAdvisoryCommittee*OffenderFamilyServiceProgramAdvisoryCouncil*CorrectionsPopulationManagementCommission*ExecutiveAssistantOffice Public AffairsOffice InternalAffairsOfficeInspectionsandInvestigationsOfficeCivilRightsComplianceOfficeOffice ofthe DeputyDirectorforAdministrationOffice ofthe DeputyDirectorforCorrectionsOffice ofthe DeputyDirectorforLawEnforcementFiscalOfficeAdministrativeServicesOfficeTrainingandStaffDevelopmentOfficePersonnelManagementOfficeClassificationOfficeProgramCoordinationOfficeIntakeServiceCentersDivisionCommunityCorrectionalCentersDivisionCorrectionalFacilitiesDivisionHealthCareDivisionCorrectionsProgramServicesDivisionCorrectionalIndustriesDivisionProtectiveServicesDivisionExecutiveProtectionSectionNarcoticsEnforcementDivisionSheriffDivision*Administrativelyattachedto the department.This ... versionwww.adultpdf.com The Auditor State of HawaiiOVERVIEWFinancial Audit ofthe Department ofPublic Safety Report No. 02-10, May 2002Summary4 The Office ofthe Auditor and the certified public accounting ... 1Chapter 1: IntroductionChapter 1IntroductionThis is a reportof our financial audit ofthe Department ofPublic Safety,State of Hawaii (department). The audit was conducted by the Office of the...
... 1: Introduction The Public Affairs Office advises and assists the director in the management and conduct of a comprehensive program for effective public relations by informing thepublicof departmental ... andmanages the preparation and distribution ofthe departmental annual report. The Internal Affairs Office conducts criminal, administrative, and civilinvestigations ofthe employees ofthe department ... seniority and once the ACO on the top of the list is called, that ACO moves to the bottom ofthe list whether the ACO accepts, declines, or cannot be reached. The selection of individuals for overtime...
... report. Internal Control Over Financial Reporting In planning and performing our audit, we considered the department’sinternal control over financial reporting in order to determine ourauditing ... Anaudit includes examining, on a test basis, evidence supporting the amounts and disclosures inthe combined financial statements. An auditalso includes assessing the accounting principles ... type for the year then ended in conformity with accounting principles generally accepted inthe UnitedStates of America.As discussed in note 1, the combined financial statements of the department...
... are reported in the general fund.Basis of Presentation The financial transactions ofthe department are recorded in individualfunds and account groups, reported by type inthe combined financialstatements, ... thataffect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date ofthe combined financialstatements and the reported amounts of revenues ... securities held either by the StateTreasury or by the State’s fiscal agents inthe name ofthe State. The department also maintains cash in banks which are held separatelyfrom cash inthe State Treasury....
... ResponseResponse ofthe Affected AgencyWe transmitted a draft of this report to the Department ofPublic Safety(department) on April 25, 2002. A copy ofthe transmittal letter to the department is included ... work on improving the overtime incurred.Concerning our finding regarding the alleged sick leave abuse at the Waiawa Correctional Center and the Women’s Community CorrectionalCenter, the department’s ... duty of due care thatwould be required of an ordinary prudent investor. Therefore, in accordance with Governmental Accounting Standards Board StatementNo. 32, Accounting and Financial Reporting...
... to thereport shouldbe restricted to those assisting you in preparing your response. Public release ofthereport willbe made solely by our office and only after thereport is published in ... in the inventory balances. The invoices supporting thevalueof old fixed assets will bea problem for all state agencies, because many ofthe purchases were donemore than 10 years ago. Inthe ... respond to the draft ofthe Financial Audit of the Department ofPublic Safety. The issues addressed in your report such asovertime, overpayments, and the inmate trust accounting systems are highlycomplex...
... all of the findings because ofthe short time frame but will continue to evaluate the findings and respond at some future public hearing. The Health Fund believes that although the accounting ... versionwww.adultpdf.com Financial Audit ofthe Hawaii Public Employees Health FundA Report to the Governorand the Legislature of the State of Hawaii THE AUDITORSTATE OF HAWAII Report No. 99-18April ... versionwww.adultpdf.com The Auditor State of HawaiiOVERVIEWFinancial Audit ofthe Hawaii Public Employees Health Fund Report No. 99-18, April 1999Summary The Office ofthe Auditor and the certified public...
... verify them with investmentstatements. While most ofthe carriers provide the Health Fund withmonthly reports of amounts they hold, only a few ofthe carriers report the interest earnings on these ... state laws. The Board and the administrator are tasked with managing the HealthFund; however, they are ineffective in meeting statutory financialreporting standards, defining and controlling rate ... requirements. Accordingly, the Health Fund is unable to determine whether the insurance carriers arereporting the proper amounts of interest.4. The agreements with the insurance carriers to...
... over Financial Reporting In planning and performing our audit, we considered the HealthFund’s internal control over financial reporting in order todetermine our auditing procedures for the purpose ... purpose of expressingour opinion on the financial statements and not to provideassurance on the internal control over financial reporting.However, we noted a certain matter involving the internal ... statements and financial condition ofthe funds included in the scope ofthe audit, are discussed in this section.Descriptions of FinancialStatementsNotes to the Combined FinancialStatementsThis...