... Audit of the Department of Public SafetyReport No. 02 -10 May 2002A Report to the Governorand the Legislature of the State of HawaiiConducted by The AuditorState of HawaiiandKPMG LLP THE ... audit ofthe Department of Public Safety,State of Hawaii (department). The audit was conducted by the Office of the Auditor and the independent certified public accounting firm of KPMG LLP. The ... IntroductionOffice ofthe DirectorExhibit1.2OrganizationalStructure ofthe Department of PublicSafetyCrimeVictimsCompensationCommission*HawaiiParolingAuthority*CorrectionalIndustriesAdvisoryCommittee*OffenderFamilyServiceProgramAdvisoryCouncil*CorrectionsPopulationManagementCommission*ExecutiveAssistantOfficePublicAffairsOffice InternalAffairsOfficeInspectionsandInvestigationsOfficeCivilRightsComplianceOfficeOffice ofthe DeputyDirectorforAdministrationOffice ofthe DeputyDirectorforCorrectionsOffice ofthe DeputyDirectorforLawEnforcementFiscalOfficeAdministrativeServicesOfficeTrainingandStaffDevelopmentOfficePersonnelManagementOfficeClassificationOfficeProgramCoordinationOfficeIntakeServiceCentersDivisionCommunityCorrectionalCentersDivisionCorrectionalFacilitiesDivisionHealthCareDivisionCorrectionsProgramServicesDivisionCorrectionalIndustriesDivisionProtectiveServicesDivisionExecutiveProtectionSectionNarcoticsEnforcementDivisionSheriffDivision*Administrativelyattachedto the department.This...
... seniority and once the ACO on the top of the list is called, that ACO moves to the bottom ofthe list whether the ACO accepts, declines, or cannot be reached. The selection of individuals for ... 5th of each month forservices rendered during the first and second halves ofthe month,respectively. There is only a five-day time lag between the end of the pay period and the pay date. Therefore, ... than (1) the average of ten days for all state employees, based on the estimate used by the actuary for the Employees’ Retirement System ofthe State of Hawaii; (2) the national average1 of nine...
... 21 Chapter 3: Financial Audit Chapter 3Financial AuditThis chapter presents the results ofthe financial audit ofthe Department of Public Safety, State of Hawaii (department), as of and for the ... financial position ofthe Department of Public Safety, State of Hawaii, as of June 30, 2001, and the results of its operations and the cash flows of its proprietary fund type for the year then ended ... statements of the Department of Public Safety, State of Hawaii (department), as of and for the year ended June 30, 2001. These combined financial statements are the responsibility ofthe department’s...
... net total assets. The accounts ofthe propriety fund type are reported under the accrualbasis of accounting. Under the accrual basis of accounting, revenues arerecognized when they are earned ... thataffect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date ofthe combined financialstatements and the reported amounts of revenues ... StateTreasury or by the State’s fiscal agents in the name ofthe State. The department also maintains cash in banks which are held separatelyfrom cash in the State Treasury. As of June 30, 2001, the carryingamount...
... ResponseResponse ofthe Affected AgencyWe transmitted a draft of this report to the Department of Public Safety(department) on April 25, 2002. A copy ofthe transmittal letter to the department ... (294,648) Excess (deficiency) of revenues and other sourcesover expendituresand other uses $ — $ (1,735 ,106 ) $ (1,735 ,106 ) $ — $ 424,639 $ 424,639 $ — $ (1, 310, 467) $ (1, 310, 467) See accompanying ... the investment or failure of investment of funds and assets in the plan, but does have the duty of due care thatwould be required of an ordinary prudent investor. Therefore, inaccordance with...
... included in the report, please submit them no later than Tuesday, April 30,2002. The Governor, and presiding officers ofthe two houses ofthe Legislature have also beenprovided copies of this ... untrue. Two ofthe three ACOs hadoutstanding leave records. The other did use 20 days during the year. However,ten ofthe twenty days were taken because of an extended illness. You thenmake ... filled, and whether overtime will be incurred tofill the post is the responsibility of those directly in charge of post assignments foreach watch -the watch commander. Control of overtime, therefore,...
... The Office ofthe Auditor The missions ofthe Office ofthe Auditor are assigned by the Hawaii State Constitution(Article VII, Section 10) . The primary mission is to conduct post audits ofthe ... missions, the office conducts the following types of examinations:1. Financial audits attest to the fairness ofthe financial statements of agencies. Theyexamine the adequacy ofthe financial ... bills cannot be enacted unless they are referred to the Office of the Auditor for an assessment ofthe social and financial impact ofthe proposedmeasure.6. Analyses of proposed special funds and...
... for a travel magazine, othercompanies may opt to add their advertisements to the insert. The insert,which may have grown to four pages, will then strengthen the message of Hawai`i as a travel ... to the execution of legally bindingcontracts, contractors’ final reports were not received in a timely manner,contracts were renewed prior to the authority’s evaluation ofthe quality of the ... Specifically, the authority could not justify the contracts it awarded and did notadequately monitor all contracts.In 1993, the office conducted a Management and Financial Audit of the Hawai`i...
... budget of $239,707. The Shanghai office, which is also staffedby two state-funded employees, had a budget of $221,795 for the sametime period. Our limited review ofthe expenditure files for the ... percent of their individual production goals in terms of generatinghotel leads, room nights, or bookings. If these employees reached 100 percent of their individual production goals, they earned ... findinstances of inappropriate or questionable expenditures of state contractfunds, such as purchasing an office Christmas tree and spending over $100 for less than a pound of coffee for office use, they...
... Fundingcircumvent the return of funds to the authority. We found that thispractice of spending exactly up to its limit existed for the duration of the bureau’s leisure contract with the authority.However, ... topay some ofthe invoices it received from the governor’s office becauseit had not yet received funds from the university. For example, a privatevendor invoiced the former governor’s office for ... prior to the commencement of work. Our review of a sample of 25 contracts found that 11 wereThis is trial versionwww.adultpdf.com 23 Chapter 2: The Hawai`i Tourism Authority Enabled the Hawai`i...
... phases ofthe audit process. Decisions and actions taken by the SAI or its components and by the audit staff during each ofthe phases ofthe audit largely determine the ultimate quality ofthe ... the policy consistent with the set objectives? ã Evaluation ofthe impact ofthe policy: What is the economic and social impact of a particular policy? ã Evaluation ofthe effectiveness of ... October. In conclusion, the Contact Committee of Heads ofthe Supreme Audit Institutions ofthe Member States ofthe European Union and the European Court of Auditors, during the Meeting on 6-7 December...