... 1946, the American Medical
Association’s Bureau ofHealth Education designed
and organized theHealthand Fitness Program to
provide “assistance to local organizations throughout
the nation in the ... to a regular pattern of activity.
The evidence that physical activity reduces the risk of
cardiovascular and other diseases is presented in
Chapter 4. Data on patterns and trends of physical
activity ... daily activity,
most Americans can improve their health and
quality of life.
3. Additional health benefits can be gained through
greater amounts of physical activity. People who
can maintain a...
... fairness ofthe financial statements of agencies. They
examine the adequacy ofthe financial records and accounting and internal controls, and
they determine the legality and propriety of expenditures.
2. ... an administrator anda staff consisting of
15 personnel in the enrollment and accounting branches. Exhibit 1.1
displays the organizational chart oftheHealth Fund.
Organization ofthe
Health ... of
Hawaii
THE AUDITOR
STATE OF HAWAII
Report No. 99-18
April 1999
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The Auditor State of Hawaii
OVERVIEW
Financial Audit ofthe Hawaii Public Employees Health...
... fund’s financial statements should follow standards that
make them accurate, consistent, and readable by many users. The Health
Fund prepares annual financial reports that are read by state and county
employers, ... in accordance with state
law and generally accepted accounting principles. The board of
trustees are required to maintain accurate records and accounts of all
financial transactions oftheHealth ... procedures, and reports; and to report on the
financial statements oftheHealth Fund.
2. To ascertain whether expenditures and other disbursements have been
made and all revenues and other receipts have...
... management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the combined financial ... measurable and available to
finance operations ofthe fiscal year or liquidate liabilities existing at
fiscal year-end. Measurable means that the amount ofthe transaction can
be determined. Available ... with the Legislature
and the Departments of Budget and Finance andthe Attorney General in
resolving the issues relating to (a) the adoption ofa long-term care
insurance benefit plan and (b) the...
... Hamilton, Canada, 1985–1996. Annals ofthe
Association of American Geographers. Association of American Geographers,
93:557–573.
Cesaroni G et al. (2003). Individual and area-based indicators ...
assessed healthand 5.4% of depression after having controlled for age, sex and marital
status and found that provision of gardens and other amenities substantially reduced the
percentage variance ...
Study
Design
a
Air pollution
variables
b
Geographical level and SES variables Main results
Brainard et al.
Birmingham,
England
Geographical
Annual average
hourly CO and
annual (hourly)...
... Srikumar R, Parthasarathy NJ, Shankar EM, Manikandan S, Vijayaku-
mar R, Thangaraj R, Vijayananth K, Sheeladevi R, Rao UA: Evaluation
of the growth inhibitory activities of Triphala against com-
mon ... India
With the completion ofthe National Family Health Sur-
vey III in 2006 and supplemental data from the National
Behavioral Surveillance Survey andthe Integrated Biolog-
ical Behavioral Assessments ... that is aimed at the
improvement ofthe quality of research reports of RCTs.
Analytical flaws included weak handling of missing data,
statistical analysis of data from non-completers using the
last...
... championed the cause ofthe environment andhealth at a time when it was
not fashionable, the challenges and responses in this area are now at the centre ofthe global health agenda.
Nevertheless, ... age and other inequalities in
environment and health, andthe measures that
can be taken to address them. The third priority
area was the eects of climate change.
The Conference participants ... environment, and there is clearly a widespread willingness to
take forward the Regional Framework for Action (35).
Challenges and responses in the global health agenda
In a keynote address, Anar Asamoa-Baah,...
... IN AGRO -ECOSYSTEMS
applications, such as for pigments production and leather tanning. The main use
of manganese is as an additive to steel and in the preparation of different alloys.
†
Iron and ... and important factor affecting humanhealthand well-being. Trace
element contamination is a major concern because of toxicity andthe threat to human
life andthe environment. A variety of elements ... plants with an enhanced capacity to accumulate essential minerals
in an easily assimilated form can help to feed the rapidly increasing world population
and improve humanhealth through balanced...
... deputy
directors ofhealth administration, health resources, and environmental
health; and by a special assistant in charge of behavioral health. The
department is comprised of four administrative areas (consisting ... trial version
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Financial Audit of the
Department of Health
Report No. 04-05
March 2004
A Report to the
Governor
and the
Legislature of
the State of
Hawaii
Conducted by
The Auditor
State ... Health
Source: Department of Health
DIRECTOR OF HEALTH
GENERAL ADMINISTRATION
ADMINISTRATIVE SERVICES OFFICE
HEALTH INFORMATION SYSTEMS
OFFICE
OFFICE OFHEALTH STATUS
MONITORING
OFFICE OF PLANNING,...
... HealthandHuman Services on a timely basis.
The grant agreement between the Special Programs for the Aging
Program andthe U.S. Department ofHealthandHuman Services
requires that a Federal ... is part ofthe executive branch ofthe State of Hawaii
(the State). The basic financial statements ofthe department are
intended to present the financial position, andthe changes in financial
position ... fund, andthe aggregate remaining
fund information ofthe State of Hawaii that are attributable to
the transactions ofthe department. They do not purport to, and
do not, present fairly the financial...
... affect
the reported amounts of assets and liabilities, the disclosure of contingent
assets and liabilities at the date ofthe financial statements, and the
reported amounts of revenues and expenses ... retirement
allowance based on the employee’s age, years of credited service, and
average final compensation (AFC). The AFC is the average salary
earned during the five highest paid years of service, ... statements are reported using the current financial resources
measurement focus andthe modified accrual basis of accounting.
Revenues are recognized as soon as they are both measurable and
available....
... legislative
appropriation ofthe state general fund and not by the department.
Ceded Land
The Office of Hawaiian Affairs (OHA) andthe State are presently in
litigation involving the State’s alleged failure ... have a material adverse effect on the financial position of the
department, because any judgments against the department are
judgments against the State, and would have to be paid by legislative
appropriation ... failure of investment of funds and assets in the plan, but
does have the duty of due care that would be required of an ordinary
prudent investor. Accordingly, the assets and liabilities of the...
... trial version
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53
Comments on
Agency Response
Response ofthe Affected Agency
We transmitted a draft of this report to the Department ofHealth on
February 23, 2004. A copy ofthe ... to others $ 311,900
Total liabilities $ 311,900
See accompanying notes to basic financial statements.
Liabilities
June 30, 2003
DEPARTMENT OF HEALTH
STATE OF HAWAII
Statement of Fiduciary ...
See accompanying notes to basic financial statements.
DEPARTMENT OF HEALTH
STATE OF HAWAII
Statement of Cash Flows – Proprietary Funds
Year Ended June 30, 2003
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...
... demonstrate a lack of
understanding of, the actual findings. We stand by our conclusions presented in
the final reportand believe our audit report presents a balanced and accurate
analysis ofthe ... trial version
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Financial Audit of the
Department of Human
Resources Development
A Report to the
Governor
and the
Legislature of
the State of
Hawai‘i
THE AUDITOR
STATE OF HAWAI‘I
Report ... fairness ofthe financial statements of agencies. They
examine the adequacy ofthe financial records and accounting and internal controls,
and they determine the legality and propriety of expenditures.
2....
... prepare accurate and complete GAAP financial statements,
ã design, monitor, and evaluate the internal controls and financial
reporting functions ofthe department,
ã provide periodic training (at ... have been collected and accounted for in accordance
with federal and state laws, rules and regulations, and policies and
procedures.
3. Make recommendations as appropriate.
We audited the financial ... Division plans and administers the statewide
Workers’ Compensation Program (except for the Department of
Education andthe University of Hawai‘i, which have separate funds),
claims management, and Return...