...
one-half of the voting rights of the other
entity; power to govern the fi nancial and
operating policies of the other entity;
power to appoint or remove the majority
of the members of the board of ...
impairment.
The gain or loss on the disposal of premises
and equipment is determined as the
difference between the carrying amount of
the assets at...
... missions, the office conducts the following types of examinations:
1. Financial audits attest to the fairness of the financial statements of agencies. They
examine the adequacy of the financial records ... version
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Office of the Auditor
The missions of the Office of the Auditor are assigned by the Hawaii State Constitution
(Article VII...
... Chart of the Department of Hawaiian Home Lands
Source: Department of Hawaiian Home Lands.
Hawaiian Homes
Commission
Office of
the Chairman
Administrative
Services Office
Fiscal Office Planning Office
Information ... 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. 93-...
... then becomes difficult to
enforce in the absence of a binding written agreement. In addition, the
fiscal office is not informed of the repayment terms for these advances.
Because the fiscal office ... department is in the process of determining the specific
provisions for the lessee.
• The department has reached an agreement with the lessee who is
abiding by the term...
... of operations of only
that portion of the funds and account groups of the State of
Hawaii that are attributable to the transactions of the department.
In our opinion, except for the effects of ... version
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23
Chapter 3: Financial Audit
Chapter 3
Financial Audit
This chapter presents the results of the financial audit of the Department
o...
... portion of their compensation. The
Department of Human Resources Development, State of Hawaii, has the
fiduciary responsibility of administering the plan. The plan assets are
protected from claims of ... cost.
12.
Office Space – Certain office space is provided to the department at
no cost by the Department of Accounting and General Services,
State of Hawaii. Other o...
... which the collateral for the loans is
not covered by casualty insurance. The number of such loans is not
known.
Other –
As of June 30, 2001, substantially all of the reserve for encumbrances in
the ... appropriated, by the end of each respective fiscal year. The State
prepaid a portion of its June 30, 2001 obligation in the prior year. The
department received the...
... to compute, for the
department, any of the amounts reported in the financial statements. To
do so compromises the independence of external auditing.
The department agrees that the $1.8 million ... included in the report, please submit them no later than
Wednesday , August 28, 2002.
The Governor and presiding officers of the two houses of the Legislature have als...
... State of Hawaii, as of and for the y~ar ended June 30, 2001, as listed in the foregoing
table of contents. These combined financial statex;nents are the responsibility of the management of
the ... of the Department of
Hawaiian Home Lands, State of Hawaii, are inten ed to present the fmancial position and results of
operations of only that portion of the...