tailieunhanh - financial audit of the department of public safety_part9

Bình luận về đáp ứng Cơ quan Chúng tôi truyền một dự thảo của báo cáo này cho Cục An Toàn Công Cộng vào ngày 5 Tháng Bảy 2006. Một bản sao của lá thư chuyển đến các bộ phận được bao gồm như Phụ lục 1. Các phản ứng của các bộ phận được bao gồm như Phụ lục 2. | Exhibit DEPARTMENT OF PUBLIC SAFETY STATE OF HAWAII Agency Fund Statement of Assets and Liabilities June 30 2005 Assets Agency Fund Cash and cash equivalents Due from other funds 1 829 117 67 581 Total assets Liabilities 1 896 698 Due to other funds Due to individuals Due to others 38 314 1 161 862 696 522 Total liabilities 1 896 698 See accompanying notes to basic financial statements. This is trial version 72 Response of the Affected Agency Comments on Agency Response We transmitted a draft of this report to the Department of Public Safety on July 5 2006. A copy of the transmittal letter to the department is included as Attachment 1. The response of the department is included as Attachment 2. The department concurred with many of our findings and recommendations and provides additional information to explain its current procedures and corrective actions planned or already taken to address some of the internal control deficiencies identified in our report. However the department disagrees with many of our report s comments and characterizations relating to overtime. Although we commend the department on the corrective actions already taken or planned to address many of the findings in our report we have not had an opportunity to validate those actions. The department s ability to tout such progress is also due to the department having over a year to address such issues since the close of the fiscal year June 30 2005. It is because of this length of time that we find it necessary to note that throughout the audit we have experienced several significant departmental delays in obtaining essential information and responses. For example our contract auditors were not provided with the department s June 30 2005 final trial balances reports and supporting schedules until April 6 2006. In addition the department required several extensions before finally responding to our draft report on July 26 2006. The department disagreed with our reportable .