NISHIHAMA & KISHIDA, CPAs, INC CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005 part2 potx
... for the DOE, as of June 30, 2005,
7
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NISHIHAMA
&
KISHIDA,
CPA's,
INC.
CERTIFIED
PUBLIC
ACCOUNTANTS
FINANCIAL AUDIT OF THE
DEPARTMENT OF EDUCATION
STATE ... information of the State
of
Hawaii that
is
attributable to the transactions of the
DOE. They do not purport to, and do not, present fairly...
... version
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State
of
Hawaii
Department
of
Education
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
Fiscal Year Ended
June
30, 2005
The Department& apos;s long-term debt
is
managed by the Department ... version
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State
of
Hawaii
Department
of
Education
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
Fiscal Y...
... version
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Department
of
Education
State
of
Hawaii
NOTES TO THE BASIC FINANCIAL STATEMENTS
June
30, 2005
NOTE A - FINANCIAL REPORTING ENTITY
The Department
of
Education
of
the State
of
Hawaii (DOE), administers the ... administered by the DOE
on
a statewide basis.
The DOE is a part of the executive branch of the State of...
... version
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Department
of
Education
State
of
Hawaii
NOTES TO THE BASIC FINANCIAL STATEMENTS
June
30, 2005
NOTE D - CASH AND CASH EQUIVALENTS
Substantially all
of
the DOE's cash and certificates of deposit are held
in
the State ... certain
financing agreements. These carryover funds, to the extent not expended
or
encumbered,
lapse at June 3...
... (DBEDT),
as
of
and
for the fiscal year
ended June
30,
2009. Our audit was performed
in
accordance with the terms of our
contract with the Office of the Auditor, State of Hawaii
and
with the requirements of the
Office ... Governments.
OBJECTIVES OF THE AUDIT
The primary purpose of our audit was
to
form
an
opinion
on
the fairness of
the
pr...
... (Continued)
Fiscal Year Ended
June
30, 2009
Analysis
of
Changes
in
Net Assets
The DBEDT's net assets decreased
by
$10.2 million or 11.2% during the fiscal year ended
June
30,
2009 primarily due to the ... the unreserved fund balance may serve
as
a
useful measure of a government's net resources available for spending at the end
ofthe
fiscal
year....
... (DBEDT)
is
a
department of the State of Hawaii (the State) . The DBEDT's basic financial statements
present the financial position and changes
in
financial position of only that portion of the
governmental ... version
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Department
of
Business,
Economic
Development and Tourism
State
of
Hawaii
NOTES
TO
THE BASIC FINANCIAL STATEMENT...
... information of the State of Hawaii that
is
attributable to the transactions of the
DHS. They do not purport to, and do not, present fairly the financial position of the State
of Hawaii as of June
30,
2009, ... DHS.
Sincerely,
N&K CPAs,
Inc.
~>I~
Ron Shiigi
Principal
4
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FINANCIAL AUDIT OF THE
DEPARTME...
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Department
of
Human Services
State
of
Hawaii
MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued)
Fiscal Year Ended
June
30, 2009
The differences between the original and final budget for the ... in the fiscal year ended June
30,
2009. Annual depreciation totaling approximately·
$2.7 million decreased the net cost basis during...
... services.
The DHS
is
part of the executive branch of the State of Hawaii (State) . The DHS's basic
financial statements reflect only its portion of the fund type categories. The State Comptroller
maintains ... Comptroller
maintains the central accounts for
all
state funds and publishes financial statements for the
State annually which includes the...