... scope ofthe audit. The development ofthe data-gathering process andthe analytical work has to be monitored. The audit manager should ensure that the audit teams are able to maintain good and ... describing the relevant IFAC Auditing Standards, based on the finalisation of these Standards. The amended version was sent to EU SAIs and discussed at the Liaison Officers Meeting on 4-5 October. ... appropriate capabilities, competence and time to perform the audit in accordance with professional standards and applicable regulatory and legal requirements, and to enable the issuance of an auditor’s...
... disasters. The adjutant general is the head ofthe department andthe director of civil defense for the State. He is the commanding general ofthe HawaiiNational Guard and responsible for Hawaii homeland ... 1IntroductionThis is a report of our financial audit ofthe Department of Defense, State of Hawaii. The audit was conducted by the Office ofthe Auditor and the independent certified public accounting ... transactions, accounts, programs, and performance of alldepartments, offices, and agencies oftheStateof Hawaii and its politicalsubdivisions. The Department of Defense administers the Hawaii National...
... or deductions and otherdisbursements have been made and all revenues or additions and other receipts have been collected and accounted for in accordancewith federal andstate laws, rules and ... accumulated depreciation. Additionally, the department restated the prior-period capital assets balance toreflect additional capital assets that should have been capitalized and depreciated in previous ... Certified Public Accountants andthe standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States.This is trial versionwww.adultpdf.com...
... standards generally accepted in the United States of America andthe standards applicable to financial auditscontained in Government Auditing Standards, issued by the ComptrollerGeneral ofthe ... United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includesexamining, ... to be reportedunder Government Auditing Standards. The Auditor State of Hawaii:We have audited the accompanying financial statements of the governmental activities, each major fund, andthe aggregate...
... an understanding ofthe basicfinancial statements and financial condition ofthe department arediscussed in this section.Reporting Entity The Department of Defense is a department oftheState ... Stateof Hawaii and provides for the safety, welfare, and defense ofthe people of Hawaii bymaintaining readiness to respond inthe event of war or disaster. Itsdivisions include the Hawaii Army ... isdetermined on a statewide basis and not for individual departments.Cash deposits into theState Treasury are either federally insured orcollateralized with obligations ofthestate or United States...
... 34Chapter 3: Financial Auditwould be a “duplicate of benefits,” if theState is allowed to retain the insurance proceeds. The insurance proceeds received by theState has been deposited and held ... department. The department was required to record capital assets andthe relatedaccumulated depreciation as part ofthe implementation of GASBStatement No. 34 as of June 30, 2002. The cumulative effect of ... of applyingthis Statement was reported as a restatement of beginning net assets as of July 1, 2001. During FY2002-03, the department identified additionalcapital assets that should have been...
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... U.S. Department of Housing and Urban Development(HUD). HUD provides funds for the payment of principal and intereston notes and bonds and for subsidized housing assistance payments. The notes and ... statements of agencies. Theyexamine the adequacy ofthe financial records and accounting and internal controls, and they determine the legality and propriety of expenditures.2.Management audits, ... Audit of FinancialStatements Performed in Accordance withGovernment Auditing Standards 21Description of Combined Financial Statements and Supplementary Information 22Notes to Combined Financial...
... collected and accounted for in accordancewith federal andstate laws, rules and regulations, and policies and procedures.3. To make recommendations as appropriate.We audited the financial records ... the PBPmethodology took place in early to mid-1999. Under the assumption that the board was in favor of adopting PBP methodology based on the briefings and feedback, the development administrator ... versionwww.adultpdf.com 5Chapter 1: Introduction The Property Management and Maintenance Branch performsmanagement and maintenance of assigned housing and homelessfacilities, vacant land, and equipment...
... standardsgenerally accepted inthe United States of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States. ... purposes of additional analysis and is not a required part ofthe combined financial statements. Suchinformation has been subjected to the auditing proceduresapplied in our audit ofthe combined financial ... described above are material weaknesses.This report is intended solely for the information ofthe Auditor, State of Hawaii, andthe management andthe Board of Directors of the corporation and...
... corporation and reviewed by thestate Department of Budget and Finance. Budgeted expenditures are derived primarily from acts of the State Legislature and from other authorizations contained inthe State Constitution, ... trial versionwww.adultpdf.com 26Chapter 3: Financial Auditmaintained by theStateof Hawaii (State) . Thestate Comptrollermaintains the accounts for all state funds and account groups and publishes ... of contingent assets and liabilities at the date ofthe combined financialstatements andthe reported amounts of revenues and expendituresduring the reporting period. Actual results could differ...
... report of our financial audit ofthe Department of Public Safety, State of Hawaii (department). The audit was conducted by the Office of the Auditor andthe independent certified public accounting ... Financial Audit of the Department of Public SafetyReport No. 02-10May 2002 A Report to the Governor and the Legislature of the State of HawaiiConducted by The Auditor State of Hawaii and KPMG ... outstanding over 180 days should be identified and remitted to the Department of Budget and Finance. The department shouldalso implement a system whereby all restitution and child support are identifiedand...
... departmental staff on public affairs policies and procedures; and manages the preparation and distribution ofthe departmental annualreport. The Internal Affairs Office conducts criminal, administrative, ... receipts have been collected and accounted for in accordancewith federal andstate laws, rules and regulations, and policies and procedures.3. To make recommendations as appropriate.We audited the ... resources are safeguarded. This chapter presentsour findings and recommendations on the financial accounting and internal control practices and procedures ofthe Department of PublicSafety (department).We...
... 2001.Except as discussed inthe preceding paragraph, we conducted our audit in accordance with auditing standards generally accepted inthe UnitedStates of America andthe standards applicable to financial ... audit.Except as discussed inthe following paragraph, we conducted our audit in accordance with auditing standards generally accepted inthe UnitedStates of America andthe standards applicable to financial ... 23Chapter 3: Financial Audit The Auditor State of Hawaii:We have audited the combined financial statements ofthe Department of Public Safety, Stateof Hawaii (department), as ofand for the...