tailieunhanh - Chapter 2: Internal Control Deficiencies _part2

Chương 3 tài chính kiểm toán Chương này trình bày các kết quả kiểm toán tài chính của Cục Phát triển nguồn nhân lực (bộ phận) và cho năm tài chính kết thúc ngày 30 tháng 6 năm 2006. Chương này bao gồm báo cáo kiểm toán viên độc lập và báo cáo về kiểm soát nội bộ đối với báo cáo tài chính và tuân thủ và các vấn đề khác dựa trên một cuộc kiểm toán báo cáo tài chính được thực hiện theo các Chuẩn mực Kiểm toán Chính phủ. | Chapter 3 Financial Audit This chapter presents the results of the financial audit of the Department of Human Resources Development department as of and for the fiscal year ended June 30 2006. This chapter includes the independent auditors report and the report on internal control over financial reporting and compliance and other matters based on an audit of financial statements performed in accordance with Government Auditing Standards. It also displays the department s financial statements together with explanatory notes. Summary of Findings In the opinion of Accuity LLP based on its audit the financial statements present fairly in all material respects the financial position of the general fund and human resources development special fund for the department as of June 30 2006 and the respective changes in financial position and the respective budgetary comparison for the general and major special revenue funds for the year then ended in conformity with accounting principles generally accepted in the United States of America. However Accuity LLP was not able to apply auditing procedures to satisfy themselves regarding the amounts reported as workers compensation liability and the related workers compensation expense in the statement of net assets and statement of activities. Additionally Accuity LLP disclaimed opining on the workers compensation and unemployment insurance interdepartmental accounts in the governmental funds. Accuity LLP noted certain matters involving the department s internal control over financial reporting and its operations that the firm considered to be material weaknesses as defined in the report on compliance and on internal control over financial reporting based on an audit of financial statements performed in accordance with Government Auditing Standards. Accuity LLP also noted that the results of its tests disclosed instances of noncompliance that are required to be reported under Government Auditing Standards. Independent To the .