Audited Financial Financial Statements The Pennsylvania State University Fiscal Year Ended June 30, 2005_part1 pot

... versionwww.adultpdf.com Audited Financial The Pennsylvania State University Fiscal Year Ended June 30, 2005 Statements Financial Audited This is trial versionwww.adultpdf.comT ... Consolidated Financial Statements: Statements of Financial Position 6 Statements of Activities 8 Statements of Cash Flows 10 Notes To Consolidated Financial Statements 11 This ... consolidated financial statements. 8This is trial versionwww.adultpdf.com THE PENNSYLVANIA STATE UNIVERSITY CONSOLIDATED STATEMENTS OF FINANCIAL POSITIONASSETS JUNE 30, 2005 AND 2004(in thousands)June...

... debt in the statements of financial position. This is trial versionwww.adultpdf.com THE PENNSYLVANIA STATE UNIVERSITYCONSOLIDATED STATEMENTS OF CASH FLOWSFOR THE YEARS ENDED JUNE 30, 2005 ... high-quality teaching, research and outreach. The financial statements of the University include, on a consolidated basis, the financial statements of The Milton S. Hershey Medical Center (“TMSHMC”), ... Organizations issued by the American Institute of Certified Public Accountants. Basis of Presentation The University s financial statements include statements of financial position, statements of...

... year ended June 30, 2005, the University recorded expenses of $18,654,000 for leased equipment and $11,000,000 for leased building space. During the year ended June 30, 2004, the University ... Investments. The University is billed for its share of the estimated actuarial cost of the defined benefit plans ($4,642,000 and $1,994,000 for the years ended June 30, 2005 and 2004, respectively). The ... Medicare. The University incurred a $ 130,4 20,000 reduction in the accumulated benefit obligation related to this subsidy at June 30, 2005. The subsidy had no effect on the measurement of the net...

... SCHEDULE OF PRIOR AUDIT FINDINGS77This is trial versionwww.adultpdf.comRef.No. Department of Human Services State of Hawaii SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Fiscal Year Ended ... versionwww.adultpdf.comRef.No. Department of Human Services State of Hawaii SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Fiscal Year Ended June 30, 2009Compliance and InternalControlFindings ... versionwww.adultpdf.comRef.No. Department of Human Services State of Hawaii SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Fiscal Year Ended June 30, 2009Compliance and Internal Control...

... versionwww.adultpdf.comEndDate:DHSbudgetrequestto the 2010Legislature.However, the MODintendstosubmitarequesttohireforthisposition.Alsoimpacting the resourcesrequiredtoaddresstheserecommendationsaresimilarvacantpositionsfrozenandofferedforabolishmentin the MODSystemsOffice(SO).TheseSOpositionsarerequiredtoassistwithdevelopingHPMMISreportsforSURSanalysis.Inspite of all the shortcomings, the MODiscurrentlyin the testingstage of usingaDataStorageWarehouse.Oncetestingiscompletedandtrainingisdone, the MODwillbeabletoproduceitsownreportsandnothavetorelyonotherresourcesforthosereports. The MODisa ... versionwww.adultpdf.comEndDate:DHSbudgetrequestto the 2010Legislature.However, the MODintendstosubmitarequesttohireforthisposition.Alsoimpacting the resourcesrequiredtoaddresstheserecommendationsaresimilarvacantpositionsfrozenandofferedforabolishmentin the MODSystemsOffice(SO).TheseSOpositionsarerequiredtoassistwithdevelopingHPMMISreportsforSURSanalysis.Inspite of all the shortcomings, the MODiscurrentlyin the testingstage of usingaDataStorageWarehouse.Oncetestingiscompletedandtrainingisdone, the MODwillbeabletoproduceitsownreportsandnothavetorelyonotherresourcesforthosereports. The MODisa part of anRFPreleasedby the state of Arizona'sMedicaidprogram(AHCCCS)toobtainaSURSsubsystemforusewith the DataStorageWarehouse.Thissubsystemwillenable the MODtousepre-setalgorithmstoobtainreports.Itisnotknownwhen human resourceswillberestoredto the fullandnecessaryMODstaffing ... Manner The DHSshouldassess the staffingrequirementsat the MODEligibilityBranchandmakeeveryefforttoeliminate the backlog of applicationspendingeligibilitydeterminationsandperformtimelyannualJe-verificationsasrequiredbyfederalregulationsinordertoreduce the riskthatineligiblerecipientsarereceivingMedicaidbenefits. The MODiskeenlyaware of the staffingshortagesin the EligibilityBranchasa result of the hiringfreeze,ReductioninForce(RIF),andbudgetrequeststoabolish the RIFandvacantpositions.Thesestaffing...

... reporton the financial audit of the Department of Education (DOE), State of Hawaii for the fiscal year ended June 30, 2005. Our audit was performedinaccordancewith the terms of our contract with the ... for the DOE, as of June 30, 2005,7This is trial versionwww.adultpdf.com NISHIHAMA & KISHIDA, CPA's, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE ... information of the State of Hawaii thatisattributable to the transactions of the DOE. They do not purport to, and do not, present fairly the financial position of the State of Hawaii as of June 30,...

... versionwww.adultpdf.com State of Hawaii Department of Education MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) Fiscal Year Ended June 30, 2005 The Department& apos;s long-term debtismanaged by the Department ... the Office of the Superintendent, Department of Education, P.O.Box 2360, Honolulu, Hawaii 96804.17This is trial versionwww.adultpdf.com Department of Education State of Hawaii STATEMENT OF ... by the Hawaii State Board of Education. After school care and adult education. 13This is trial versionwww.adultpdf.com Department of Education State of Hawaii STATEMENT OF ACTIVITIES Fiscal Year...

... at the date of the basic financial statements and the amount of the lossisreasonably estimable.37This is trial versionwww.adultpdf.com Department of Education State of Hawaii SCHEDULE OF EXPENDITURES OF FEDERAL ... certainfinancing agreements. These carryover funds, to the extent not expendedorencumbered,lapse at June 30 of the first fiscal year of the next fiscal biennium. As of June 30, 2005,general funds ... versionwww.adultpdf.com Department of Education State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2005NOTE D - CASH AND CASH EQUIVALENTSSubstantially all of the DOE's cash and certificates of deposit are heldin the State...

... is trial versionwww.adultpdf.com Department of Education State of Hawaii SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued) Fiscal Year Ended June 30, 2005 Federal Grantor/Pass-throughGrantorandProgramTitleEnvironmentalProtectionAgency Federal CFDANumberPass-ThroughEntityIdentifyingNumber Federal Expenditures 1AmountProvidedtoSubrecipientPassed-through State Department of HealthNonpointSourceImplementationGrants66.460C9989423-00-1$70,633$ ... 2005 Federal Pass-ThroughAmountCFDAEntityIdentifying Federal Providedto Federal Grantor/Pass-throughGrantorandProgramTitleNumberNumber Expenditures ISubrecipientPassed-through State Department of HumanServicesRehabilitationServices-VocationalRehabilitationGrantstoStates84.126MOA-DHHS$85,598$SafeandDrug-FreeSchoolsandCommunities- State Grants84.186S186B020012198,269283,867Passed-throughAluLike,Inc.NativeHawaiianVocational Education 84.259S362A0310013388VE-03-0127,147VE-03-037,746VE-03-0421,563VE-03-0528,703VE-04-01102,064VE-04-0446,900VE-04-0574,846309,357Passed-throughUniversity of Hawaii GainingEarlyAwarenessandReadinessforUndergraduatePrograms84.334P334S000195-0368,972P334S000195-03A46,978115,950NativeHawaiianSpecial Education 84.221C010147-mod#2101,395C010147-mod#31,852,1971,953,592TotalU.S. Department of Education $189,632,560$545,770U.S. Department of HealthandHumanServicesPassed-through State Department of HealthBlockGrantsforPreventionandTreatment of 93.959MOA-DOH$4,080$SubstanceAbusePassed-through State Department of HumanServicesTemporaryAssistanceforNeedyFamilies93.558G050001HTNS72,847ChildCareandDevelopmentBlockGrant93.575G0100HICCD2271,755TeenPregnancyPreventionN/A3DHS-04-BESSD-189834,861DHS-05-BESSD-212599,412TotalU.S. Department of HealthandHumanServices482,95544This is trial versionwww.adultpdf.com Department of Education State of Hawaii SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued) Fiscal ... Auditor State of Hawaii ComplianceWe have audited the compliance of the Department of Education of the State of Hawaii (DOE) with the types of compliance requirements describedinthe U.S. Office of Management...

... are the Corrective Action Plan and Summary Schedule of PriorAuditFindings of the State of Hawaii Department of Education for the year ended June 30, 2005.Patricia HamamotoSuperintendentPH:DYAttachments62ANAFFIRMATIVE ... 200567This is trial versionwww.adultpdf.com STATE OF HAWAII DEPARTMENT OF EDUCATION SINGLE AUDIT CORRECTIVE ACTION PLAN Fiscal Year Ended June 30, 2005FINANCIAL STATEMENT FINDINGS2005-1 Improve Compensating ... Suite 1700Honolulu, Hawaii 96813-3696Ladies and Gentlemen:We appreciate your assistance in our successful completion of the Single Audit of the State of Hawaii Department of Education within the...

... Department of Human Services State of Hawaii RECONCILIATION OF THE CHANGE IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Fiscal Year Ended June 30, 2002 ... improve the social well-being and productivity of the of the State of Hawaii (State) . is part of the executive branch of the State. The DHS’s basic financial statements reflect only its portion of ... versionwww.adultpdf.com Department of Human Services State of Hawaii NOTES TO THE BASIC FINANCIAL STATEMENTS June 30, 2002 30 OTE A - FINANCIAL REPORTING ENTITY The Hawaii State Government...

... FEBRUARY 2011 FLORIDA STATE UNIVERSITY Financial Audit For the Fiscal Year Ended June 30, 2010 This is trial versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 086 4 THE STATEMENT ... reported for the 2009-10 fiscal year with amounts reported for the 2008-09 fiscal year. As discussed in note 2 to the financial statements, the University changed its reporting of the liability for ... for the 2009-10 fiscal year with amounts reported for the 2008-09 fiscal year. As discussed in note 3 to the financial statements, the University discontinued reporting bonds payable for State...

... Thousands) For the Fiscal Year Ended June 30, 2010 This is trial versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 086 9 THE STATEMENT OF CASH FLOWS The statement of cash flows provides information ... FLORIDA STATE UNIVERSITY A COMPONENT UNIT OF THE STATE OF FLORIDA STATEMENT OF NET ASSETS(In Thousands) June 30, 2010 This is trial versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 086 ... See note 3 to the financial statements for additional information. This is trial versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 086 7 Operating Revenues GASB Statement No. 35 categorizes...

... Seminole Florida State Florida State The Florida The John and Florida Florida State Florida State State University Boosters, Inc. University University State Mable Ringling Medical University UniversityFoundation, ... versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 086 FLORIDA STATE UNIVERSITY A COMPONENT UNIT OF THE STATE OF FLORIDA NOTES TO FINANCIAL STATEMENTS (CONTINUED) JUNE 30, 2010 41 Other Total The Florida ... available audited financial statements for the component units: This is trial versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 086 FLORIDA STATE UNIVERSITY A COMPONENT UNIT OF THE STATE OF FLORIDA...

... FEBRUARY 2011 REPORT NO. 2011- 089 4 The following chart presents College revenues by category for the fiscal year ended June 30, 2010: Total Revenues: College OVERVIEW OF FINANCIAL STATEMENTS ... component unit for the respective fiscal years ended are shown in the following table: This is trial versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 089 PALM BEACH STATE COLLEGE TABLE ... Revenues63%Other Revenues6%This is trial versionwww.adultpdf.com FEBRUARY 2011 REPORT NO. 2011- 089 7 The following chart presents the College s operating revenues for the 2009-10 and 2008-09 fiscal...