Financial Audit of the Department of the Attorney General A Report to the Governor and the Legislature of the State of Hawai`i Report No 04-05 May 2005 part1 ppt
... Financial Audit of the
Department of the Attorney
General
A Report to the
Governor
and the
Legislature of
the State of
Hawai`i
THE AUDITOR
STATE OF HAWAI`I
Report No. 04-05
May 2005
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The Auditor State of Hawai`i
OVERVIEW
Financial Audit of the Department of the Attorney Gener...
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Chapter 3: Financial Audit
Chapter 3
Financial Audit
This chapter presents the results of the financial audit of the Department
of the Attorney General as of and for the fiscal year ended June ... we have audited
the financial statements of the governmental activities, each
major fund, and the aggregate remaining fu...
... 26,800,365$
Department of the Attorney General
State of Hawaii
Governmental Funds
June 30, 2004
Balance Sheet
The accompanying notes are an integral part of the financial statements.
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Chapter ... version
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40
Chapter 3: Financial Audit
The accompanying notes are an integral part of the financial statemen...
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Financial Audit of the
Department of Agriculture
A Report to the
Governor
and the
Legislature of
the State of
Hawai`i
THE AUDITOR
STATE OF HAWAI`I
Report No. 05-02
April 2005
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2
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Financial Audit of the
Department of Agriculture
Repo...
... reviewed the extent to which recommendations made
in the department s prior external financial audit and in Chapter 2 of
the State Auditor’s Report No. 94-22, Financial Audit of the
Department of Agriculture, ... to
March 2005 according to auditing standards generally accepted in the
United States of America as established by the Auditing Standard...
... greater than the department& apos;s original internal calculation.
We further noted that the analyses and calculations of the allowance is
performed only at fiscal year end. Because of the volatility ... for the administration of
its loan program. This includes the analysis of the collectibility of
each loan and the determination of an adequate allowance for l...
... the United
States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are
free of material misstatement. An audit includes ... Auditor
State of Hawai`i:
We have audited the accompanying financial statements of the
governmental activities, each major fund, and the aggregate remaini...
... Budgeting and
Budgetary Control
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Chapter 3: Financial Audit
The Auditor
State of Hawai`i:
We have audited the financial statements of the Department of
Agriculture, ... accordance
with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in...