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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

Chương 1: Giới thiệu chỉ đạo, kiểm soát và phối hợp trách nhiệm điều hành, hành chính, và hoạt động và chức năng của Phòng Quốc phòng dân sự và hành vi cho các giám đốc quốc phòng dân sự vắng mặt của mình. | Chapter 1 Introduction direction control and coordination of the executive administrative and operational responsibilities and functions of the Civil Defense Division and acts for the director of civil defense in his absence. The Hawaii Army National Guard Division provides command control and supervision of administration training operations and logistics in preparing assigned units for their federal and state mobilization missions for the department s Hawaii Army National Guard. The Hawaii Air National Guard Division provides command control and supervision of administration training operations and logistics in preparing assigned units for their federal and state mobilization missions for the department s Hawaii Air National Guard. Objectives of the Audit 1. Assess the adequacy effectiveness and efficiency of the systems and procedures for the financial accounting internal control and financial reporting of the Department of Defense to recommend improvements to such systems procedures and reports and to report on the fairness of the financial statements of the department. 2. Ascertain whether expenditures or deductions and other disbursements have been made and all revenues or additions and other receipts have been collected and accounted for in accordance with federal and state laws rules and regulations and policies and procedures. 3. Make recommendations as appropriate. Scope and Methodology We audited the financial records and transactions and reviewed the related systems of accounting and internal controls of the department for fiscal year July 1 2002 to June 30 2003. We tested financial data to provide a basis to report on the fairness of the presentation of the financial statements. We also reviewed the department s transactions systems and procedures for compliance with applicable laws regulations and contracts. We examined the department s accounting reporting and internal control structure and identified deficiencies and weaknesses therein. We made .