Certified public accountant

NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part1 pptx

... on the financial audit of the Department of Education (DOE), State of Hawaii for the fiscal year ended June 30, 2005 Our audit was performed in accordance with the terms of our contract with the ... (808) 523·2090 CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT To the Auditor Office of the Auditor State of Hawaii We have audited the accompanying financial statements of the governmental ... fund, and the aggregate remaining fund information of the Department of Education of the State of Hawaii (DOE), as of and for the fiscal year ended June 30, 2005, which collectively comprise the DOE's...

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

... www.adultpdf.com 15 State of Hawaii Department of Education MANAGEMENT'S DISCUSSION AND ANALYSIS (Continued) Fiscal Year Ended June 30, 2005 The Department' s long-term debt is managed by the Department of Budget ... contact the Office of the Superintendent, Department of Education, P.O Box 2360, Honolulu, Hawaii 96804 This is trial version www.adultpdf.com 17 Department of Education State of Hawaii STATEMENT OF ... accompanying notes to the basic financial statements This is trial version www.adultpdf.com 18 Department of Education State of Hawaii STATEMENT OF ACTIVITIES Fiscal Year Ended June 30, 2005 Functions/Programs...

NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part3 pptx

... 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 statewide system of public schools ... 22 $ 50,604,031 Department of Education State of Hawaii RECONCILIATION OF THE CHANGE IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES Fiscal Year Ended June 30, 2005 $ Net ... statewide basis The DOE is a part of the executive branch of the State of Hawaii (State) The DOE's basic financial statements reflect only its portion of the fund type categories The State Comptroller...

NISHIHAMA & KISHIDA, CPAs, INC. CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL AUDIT OF THE DEPARTMENT OF EDUCATION STATE OF HAWAII Fiscal Year Ended June 30, 2005_part4 potx

... either by the State Treasury or by the State' s fiscal agents in the name of the State The DOE also maintains cash in banks which are held separately from cash in the State Treasury As of June 30, ... at the date of the basic financial statements and the amount of the loss is reasonably estimable This is trial version 37 www.adultpdf.com Department of Education State of Hawaii NOTES TO THE ... 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...