give the importance of the english language to global communication
Revised version for the consideration of Contact Committee of the Heads of the SAIs of the European Union docx
... is relevant to the objectives and scope of the audit. The development of the data-gathering process and the analytical work has to be monitored. The audit manager should ensure that the audit ... discussed at the Liaison Officers Meeting on 4-5 October. In conclusion, the Contact Committee of Heads of the Supreme Audit Institutions of the Member States of the European Union and the European ... importantly, to the degree of direction, supervision and/or review, that is required on the auditors. The degree of professional judgement also depends upon the auditor’s competence, expertise, professional...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part1 pptx
... of Hawaii THE AUDITORSTATE OF HAWAIIReport No. 04-06March 2004This is trial versionwww.adultpdf.com Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii ... report of our financial audit of the Department of Defense, State of Hawaii. The audit was conducted by the Office of the Auditor and the independent certified public accounting firm of PricewaterhouseCoopersLLP. ... HawaiiandPricewaterhouseCoopersLLP THE AUDITORSTATE OF HAWAIISubmitted byThis is trial versionwww.adultpdf.com Financial Audit of the Department of DefenseA Report to the Governorand the Legislature of the State of HawaiiTHE...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part2 ppt
... list of qualified persons to provide these services before the beginning of each fiscal year. The screening committee, designated by the head of the purchasing agency,will then evaluate the statements ... specialist that these contractors were on the qualified list, as the screening committee members did not obtain a copy of the list nor didthey obtain the statements of qualification. The contracts ... although the contractor had submitteda statement of qualification for FY2001-02 and was awarded the contract, the contractor was not on the FY2001-02 list of qualifiedpersons. The contractor, a...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part3 ppt
... components in the public perception of the integrity of the purchasing process.Additionally, the department was not aware of the necessity to retain the envelopes of all bidders, even after the contract ... by the official due dates. The State Procurement Officeprocurement manual provides that the bid receipt, accuracy of the timeand date stamp, security of storage, and personnel access to the ... majorfund, and the aggregate remaining fund information of the State of Hawaii that are attributable to the transactions of the department. Theydo not purport to, and do not, present fairly the financial...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part4 ppt
... employees of the department are paid from the Stategeneral fund.Most covered employees of the contributory option are required to contribute 7.8 percent of their salary. The funding method used to calculate ... CivilDefense, and Office of Veterans Services. The financial statements of the department present the financial positionand the changes in financial position of only that portion of the governmental ... the State of Hawaii andprovides for the safety, welfare, and defense of the people of Hawaii bymaintaining readiness to respond in the event of war or disaster. Itsdivisions include the Hawaii...
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Financial Audit of the Department of Defense A Report to the Governor and the Legislature of the State of Hawaii_part5 doc
... fund to protect them from claims of general creditors. The State has no responsibility for loss due to the investment or failure of investment of funds and assets in the plan, buthas the duty of ... a “duplicate of benefits,” if the State is allowed to retain the insurance proceeds. The insurance proceeds received by the State has been deposited andheld in the accounts of the Risk Management ... accounts of DAGS or suchother department as may legally be appropriate, whether directly to FEMA or indirectly through the department. The department was required to record capital assets and the...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part1 doc
... versionwww.adultpdf.com Office of the Auditor The missions of the Office of the Auditor are assigned by the Hawaii State Constitution(Article VII, Section 10). The primary mission is to conduct post audits of the ... responsibility of the State and the corporation to provide housing services to the people of the State. The corporationreceives significantamounts of state andfederal fundsOrganizationOffice of the ... follows. The Office of the Executive Director is the focal point for the execution of the statutory provisions relating to housing management services,housing development, and the delivery of housing...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part2 docx
... beattributed to poor communication between the board and the staff. The corporation received notification of the availability of the design fundsfrom the state Department of Budget and Finance on October ... more effectivecommunications with the board might have allowed the corporation to address the board’s concerns prior to the October 1999 denial of the performance based procurement. The corporation ... communicate with the board on this issue. There areno records or documentation of the existence of written communication between the corporation and the board. The only reference made in the board...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part3 potx
... portion of the funds and account groups of the State of Hawaii that is attributable to the transactions of the corporation.In our opinion, the combined financial statements referred to above ... respects, the financialposition of the Housing and Community DevelopmentCorporation of Hawaii, State of Hawaii as of June 30, 2000, and the results of its operations and the cash flows of its ... of the Auditor,State of Hawaii, and the management and the Board of Directors of the corporation and is not intended to be and should not beused by anyone other than these specified parties.Honolulu,...
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Financial Audit of the Housing and Community Development Corporation of Hawaii A Report to the Governor and the Legislature of the State of Hawaii Report No. 01-14 September 2001_part4 potx
... Audit The recognition of gains from the sale of units is dependent on anumber of factors relating to the nature of the property sold, the terms of the sale, and the future involvement of the corporation ... monies paidinto the State Treasury. The Director of Finance may invest any monies of the State, which in the Director’s judgment are in excess of the amounts necessary for meeting the immediate ... activities to be provided during the fiscal year, (2) the estimated revenues available to finance the operating plan, and (3) the estimated spending requirements of the operating plan. The budget...
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