... broadly applicable to other types of buildings and for other public and private sector entities A Report to California’s Sustainable Building Task Force – October 2003 v The Costs andFinancial Benefits ... included in these studies and would tend to increase the value of T&D andrelated benefits On balance these issues would tend to make a comprehensive valuation of T&D andrelated benefits higher today ... refers only tothe operation of these generating devices and not to their manufacture 128 A Report to California’s Sustainable Building Task Force – October 2003 31 The Costs andFinancial Benefits...
... b strands associated to an antiparallel strand (b2) and is surrounded by helices (a1, a2, a3, a7 and a8) The second domain consists of helices a4, a5 and a6 all clustered on the top of the enzyme, ... competitive inhibitor of the T7 RNA polymerase, was most probably due tothe absence of the lac operator dowstream of the T7 promoter To overcome this problem, a derivative of the pDest 17 plasmid, ... spectrometry is due tothe presence, at the N-terminus, of the His6-tag andthe additional 21 residues from the expression plasmid The annotation of Rv1399c as a putative LH prompted us to find a suitable...
... missions, the office conducts the following types of examinations: Financial audits attest tothe fairness of thefinancial statements of agencies They examine the adequacy of thefinancial records and ... unless they are referred tothe Office of the Auditor for an assessment of the social andfinancial impact of the proposed measure Analyses of proposed special funds and existing trust and revolving ... provide the Auditor with broad powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to...
... systems and procedures for thefinancial accounting, internal control, andfinancial reporting of the department; to recommend improvements to such systems, procedures, and reports; andto report ... based on seniority and once the ACO on the top of the list is called, that ACO moves tothe bottom of the list whether the ACO accepts, declines, or cannot be reached The selection of individuals ... records and transactions and reviewed therelated systems of accounting and internal controls of the department for the fiscal year July 1, 2000 to June 30, 2001 We tested financial data to provide...
... order to expedite the process and reduce the amount of uncollectible payments The Department Is Not Fulfilling Its Fiduciary Responsibilities tothe Inmates andthe Victims and Families of the ... not be posted tothe inmate trust account prior tothe inmate’s parole or release The department informs the inmate that this may occur and requests the inmate to return to collect the pending ... time the balance should be remitted tothe Department of Budget and Finance for escheat tothe state The department did not remit any funds tothe Department of Budget and Finance during the fiscal...
... combined financial statements andthe amount of the loss is reasonably estimable Total Columns on the Combined Financial Statements The total columns are captioned Memorandum Only to indicate that they ... affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the combined financial statements andthe reported amounts of revenues and ... receivables and revenues when therelated expenditures or expenses are incurred Risk Management The department is exposed to various risks for losses relatedto torts; theft of, damage to, or destruction...
... Assets See accompanying notes to combined financial statements Total liabilities and fund equity and other credit Total fund equity and other credit Fund equity and other credit: Investment in general ... are held in a trust fund to protect them from claims of general creditors and from diversion to any uses other than paying benefits to participants and beneficiaries The department has no responsibility ... or to elect the new noncontributory option and receive a refund of employee contributions All benefits vest after five and ten years of credited service for the contributory and noncontributory...
... Thank you for the opportunity to respond tothe draft of theFinancial Audit of the Department of Public Safety The issues addressed in your report such as overtime, overpayments, andthe inmate ... understand the difficulties involved in the process, but consider $1.8 million a significant amount The longer the balances remain outstanding, the more difficult it becomes to collect on them ... overtime, and even if there is a male ACO available on regular time On the Big Island, the HCCC transports inmates from Hilo to courts in Kona, Waimea, and Puna and Ka'u, as well in HiJo Because the...
... accounts outstanding over 180 days and remit balances tothe Department of Budget and Finance Also, we will consult with the Attorney General regarding whether CSEA payments can be sent tothe facility ... working with the Judiciary to rectify the problem of victim restitution In some instances, payments made tothe Judiciary have been returned because they are unable to locate the victim Further, we ... 1999, the collective bargaining agreements were changed to require that we notify the unions of the overpayment This adds an extra step in the process If the employee and/ or the union decide to...
... missions, the office conducts the following types of examinations: Financial audits attest tothe fairness of thefinancial statements of agencies They examine the adequacy of thefinancial records and ... Organization The adjutant general is the head of the department andthe director of civil defense for the State He is the commanding general of the Hawaii National Guard and responsible for Hawaii homeland ... provide the Auditor with broad powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to...
... in the salvage values of the assets, the state or local government is the party that uses the assets in its activities and makes the decisions regarding when and how the assets will be used and ... in the expenses for the function that uses the assets.” Based on this guidance and since the department uses these assets in its activities and manages these assets, the department recorded the ... the reasons for these were evaluated The independent auditors’ opinion as tothe fairness of the department’s financial statements presented in Chapter is that of PricewaterhouseCoopers LLP The...
... attributable tothe transactions of the department They not purport to, and not, present fairly thefinancial position of the State of Hawaii as of June 30, 2003, andthe changes in its financial ... standards generally accepted in the United States of America andthe standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General of the ... activities and Notes 4, 5, and 9, based on their audit, thefinancial statements present fairly, in all material respects, thefinancial position of the department as of June 30, 2003, andthe changes...
... Chapter 3: Financial Audit Notes to Basic Financial Statements Explanatory notes that are pertinent to an understanding of the basic financial statements andfinancial condition of the department ... which the acquisition, use and balances of the department’s expendable available financial resources andtherelated liabilities are accounted for The measurement focus is upon the availability and ... management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of thefinancial statements, and...
... to record capital assets built or acquired with federal funds, and used and managed by the State, which conforms tothe GASB Implementation Guide The department further states that it fails to ... balance The final resolution relatedtothe remaining balance of $4.8 million cannot be presently determined In the event the State must make additional reimbursements to FEMA, funding for the reimbursement ... finding on the department’s failure to provide adequate documentation to support certain capital asset costs andtherelated accumulated depreciation, the department states that because the facilities...
... missions, the office conducts the following types of examinations: Financial audits attest tothe fairness of thefinancial statements of agencies They examine the adequacy of thefinancial records and ... unless they are referred tothe Office of the Auditor for an assessment of the social andfinancial impact of the proposed measure Analyses of proposed special funds and existing trust and revolving ... provide the Auditor with broad powers to examine all books, records, files, papers, and documents and all financial affairs of every agency The Auditor also has the authority to summon persons to...
... limited to, the forms and records, the management information system, andthe accounting and operating procedures The independent auditors’ opinion as tothe fairness of the corporation’s financial ... improvements to such systems, procedures, and reports; andto report on thefinancial statements of the corporation To ascertain whether expenses or deductions and other disbursements have been made and ... of the Audit To assess the adequacy, effectiveness, and efficiency of the systems and procedures for thefinancial accounting, internal control, andfinancial reporting of the corporation; to...
... the Auditor, State of Hawaii, andthe management andthe Board of Directors of the corporation and is not intended to be and should not be used by anyone other than these specified parties Honolulu, ... 30, 2000 Notes to Combined Financial Statements Explanatory notes which are pertinent to an understanding of the combined financial statements andfinancial condition of the Housing and Community ... standards generally accepted in the United States of America andthe standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General of the...
... Chapter 3: Financial Audit The recognition of gains from the sale of units is dependent on a number of factors relating tothe nature of the property sold, the terms of the sale, andthe future ... estimates 14 Total Columns on the Combined Financial Statements The total columns on the accompanying combined financial statements are captioned “memorandum only” to indicate that they are presented ... costs and results in relation to estimated revenues The budget includes (1) the programs, services, and activities to be provided during the fiscal year, (2) the estimated revenues available to...