... up to the upper third ofthe leg, with incision of initial fasciotomy on the dorsum ofthe foot and distal leg This was on the third day after admission compartments ofthe right leg on the fourth ... raise the clinical suspicion of necrotizing fasciitis [8] In the late stage ofthe disease, the infection is disseminated through the relatively avascular fascia planes It causes thrombosis ofthe ... progression of soft tissue infection Its use can lead to progressive necrosis in the patient No case of amputation was recorded in the previous report by Adigun et al from the University of Ilorin...
... attempt to undo the unification-induced dilution of their voting power In order to empirically address the issue ofthe possible post-unification “recovery” ofthe optimal level of control rights, ... (2004) report 84 unifications in this sample period; however, because of incomplete data on the ownership structure of four of these firms, our sample consists of 80 unifying firms only Of these ... profitability.7 For 23 firms where one class of shares did not trade, we use an estimate ofthe valuation ofthe non-traded shares from Meitav Stock Guide and add it to the market value of the...
... constantly displayed to the right ofthe monitor screen A series of digits was presented in the centre ofthe screen at the rate of 80 min−1 and the participant was required to press the ‘yes’ button ... Either the word ‘no’ or the word ‘yes’ was presented on the monitor and the participant was required to press the corresponding button as quickly as possible There were 50 trials, of which the ... windows lit The participant was instructed to memorize the position ofthe illuminated windows In 36 subsequent presentations ofthe house, one ofthe windows was illuminated and the participant...
... 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 thefollowing types of examinations: Financial audits attest to the fairness ofthe financial statements of agencies They examine the adequacy ofthe financial records and ... www.adultpdf.com The Auditor State of Hawaii OVERVIEW Financial Audit ofthe Housing and Community Development Corporation of Hawaii Report No 01-14, September 2001 Summary The Office ofthe Auditor and the...
... accuracy ofthe calculation ofthefinal operating subsidy and the reconciliation ofthefinal to the estimated operating subsidy Such lack of internal controls resulted in an error in the 1997 ... percentage of completion determines the necessary payments to the vendor for the hardware, software, and implementation The corporation paid the vendor approximately $592,000 or 88 percent ofthe total ... involved in the selection ofthe design of and materials used in the project CMS II staff, under the direction ofthe development administrator, met with employees from the state Department of Accounting...
... none ofthe reportable conditions described above are material weaknesses This report is intended solely for the information ofthe Auditor, State of Hawaii, and the management and the Board of ... respects, the financial position ofthe Housing and Community Development Corporation of Hawaii, State of Hawaii as of June 30, 2000, and the results of its operations and the cash flows of its ... cash flows of only that portion ofthe funds and account groups ofthe State of Hawaii that is attributable to the transactions ofthe corporation In our opinion, the combined financial statements...
... Audit The recognition of gains from the sale of units is dependent on a number of factors relating to the nature ofthe property sold, the terms ofthe sale, and the future involvement ofthe corporation ... safekeeping of all monies paid into the State Treasury The Director of Finance may invest any monies ofthe State, which in the Director’s judgment are in excess ofthe amounts necessary for meeting the ... liabilities and disclosure of contingent assets and liabilities at the date ofthe combined financial statements and the reported amounts of revenues and expenditures during the reporting period Actual...
... 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 ... www.adultpdf.com The Auditor State of Hawaii OVERVIEW Financial Audit ofthe Department of Public Safety Report No 02-10, May 2002 Summary The Office ofthe Auditor and the certified public accounting firm of ... Department of Public Safety A Report to the Governor and the Legislature ofthe State of Hawaii Conducted by The Auditor State of Hawaii and KPMG LLP Submitted by THE AUDITOR STATE OF HAWAII Report...
... seniority and once the ACO on the top ofthe 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 ... 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 ... expedite the process and reduce the amount of uncollectible payments The Department Is Not Fulfilling Its Fiduciary Responsibilities to the Inmates and the Victims and Families ofthe Inmates The...
... respects, 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 ... present the financial position, results of operations and cash flows of only that portion ofthe funds and account groups ofthe State of Hawaii that is attributable to the transactions ofthe department ... presents the results ofthe financial audit ofthe Department of Public Safety, State of Hawaii (department), as of and for the fiscal year ended June 30, 2001 This chapter includes the independent...
... that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date ofthe combined financial statements and the reported amounts of revenues ... net total assets The accounts ofthe propriety fund type are reported under the accrual basis of accounting Under the accrual basis of accounting, revenues are recognized when they are earned ... either by the State Treasury or by the State’s fiscal agents in the name ofthe State The department also maintains cash in banks which are held separately from cash in the State Treasury As of...
... www.adultpdf.com Response ofthe Affected Agency Comments on Agency Response We transmitted a draft of this report to the Department of Public Safety (department) on April 25, 2002 A copy ofthe transmittal ... however, the department believes that thereport paints an incomplete and unfair picture Yet the department has accepted several of our recommendations The department believes that our report oversimplifies ... finding that the continued unusual sick leave patterns and the high levels of sick leave usage raise doubts about the effectiveness ofthe department’s sick leave abuse program The department...
... Thank you for the opportunity to respond to the draft ofthe Financial Audit ofthe Department of Public Safety The issues addressed in your report such as overtime, overpayments, and the inmate ... untrue Two ofthe three ACOs had outstanding leave records The other did use 20 days during the year However, ten ofthe twenty days were taken because of an extended illness You then make a ... Financial Audit ofthe Deoartment of Public Safety, you raise the issue of staffing of essential and program posts Work schedules for ACOs are prepared in accordance with Section 61.04 ofthe Bargaining...
... 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 ... This is a reportof our financial audit ofthe Department of Hawaiian Home Lands The audit was conducted by the Office ofthe Auditor and the independent certified public accounting firm of Grant ... www.adultpdf.com The Auditor State of Hawaii OVERVIEW Financial Audit ofthe Department of Hawaiian Home Lands Report No 02-13, September 2002 Summary The Office ofthe Auditor and the certified...
... and financial reporting ofthe Department of Hawaiian Home Lands; to recommend improvements to such systems, procedures, and reports; and to report on the financial statements ofthe department ... designations, the voluntary surrender of leases, and enforces compliance with lease terms Objectives ofthe Audit To assess the adequacy, effectiveness, and efficiency ofthe systems and procedures for the ... other significant areas of concern not considered reportable conditions Reportable conditions are significant deficiencies in the design or operation ofthe internal control over financial reporting...
... advances then becomes difficult to enforce in the absence of a binding written agreement In addition, the fiscal office is not informed ofthe repayment terms for these advances Because the fiscal office ... with the lessee who is abiding by the terms ofthe agreement • Loan guarantees are not properly monitored The department is in the process of determining the specific provisions for the lessee The ... results in the overstatement of income, the department’s accounting software continues to accrue interest on all loans regardless ofthe loan’s status Also, the probability of interest payments...
... results of operations of only that portion ofthe funds and account groups ofthe State of Hawaii that are attributable to the transactions ofthe department In our opinion, except for the effects of ... utilized in the rehabilitation of native Hawaiians Thefollowing is a summary of significant accounting policies: Reporting Entity – The department is part ofthe executive branch ofthe State The department’s ... present the financial position and results of operations of only that portion ofthe funds and account groups ofthe State that are attributable to the transactions ofthe department The state...
... affect the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date ofthe combined financial statements, and the reported amounts of revenues ... of their compensation The Department of Human Resources Development, State of Hawaii, has the fiduciary responsibility of administering the plan The plan assets are protected from claims ofthe ... reported as other receivables ofthe expendable trust fund The department does not expect to incur any significant liability or warranties related to these sales As a result of these sales, the...
... Count I ofthe Complaint, and denied the State’s motions on the pleadings The plaintiff is appealing the judgment relating to the other Counts in the lawsuit with the State Supreme Court Five other ... claims actions for themselves The plaintiffs in these other actions have stipulated to stay all proceedings in their actions pending the resolution of all questions of law in the class action lawsuit ... were transferred from the Department of Land and Natural Resources, State of Hawaii, to the department As part of this transfer, the department is to reimburse the Department of Business, Economic...
... included in the report, please submit them no later than Wednesday August 28, 2002 , The Governor and presiding officers ofthe two houses ofthe Legislature have also been provided copies of this ... responsibility to compute, for the department, any ofthe amounts reported in the financial statements To so compromises the independence of external auditing The department agrees that the $1.8 million for ... Response ofthe Affected Agency Comments on Agency Response We transmitted a draft of this report to the Department of Hawaiian Home Lands (department) on August 20, 2002 A copy ofthe transmittal...