TAILIEUCHUNG - Chapter 2: Internal Control Deficiencies _part4

Tham khảo tài liệu 'chapter 2: internal control deficiencies _part4', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả | Exhibit LINDA LINGLE GOVERNOR OF HAWAII MARIE c. LADERTA DIRECTOR CINDY s. INOUYE DEPUTY DIRECTOR STATE OF HAWAII DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT 235 s. BERETANIA STREET HONOLULU HAWAII 96813-2437 MANAGEMENT S DISCUSSION AND ANALYSIS June 30 2006 The Department of Human Resources Development Department was established on November 25 1959 by Act 1 Session Laws of Hawaii Second Special Session 1959. The Department administers the State of Hawaii s State personnel program provides administrative support services to statutorily and executively assigned commissions or boards and represents the State on other commissions and committees. The Department is also responsible for handling workers compensation claims filed by Executive Branch employees not including the University of Hawaii and State Department of Education Charter School employees pursuant to statute and the Legislature who suffer injuries or illnesses arising out of and in the course of their employment. This includes authorizing benefits for payment of lost wages and medical expenses relating to the injury or illness. As management of the Department we offer readers of the accompanying financial statements this narrative overview and analysis of the financial activities of the Department for the fiscal year ended June 30 2006. This discussion and analysis is designed to assist the reader in focusing on the Department s financial issues and activities. We encourage readers to consider the information presented here in conjunction with the basic financial statements as a whole. Financial Highlights The liabilities of the Department exceeded its assets at June 30 2006 by 23 075 767 net assets . This is trial version Exhibit The deficit in unrestricted net assets decreased by 1 801 081 6 from the prior year. The Department s liabilities reported in the statement of net assets increased during the current fiscal year to 32 211 161 an increase of 709 824 2 from the prior year. .

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