Đang chuẩn bị liên kết để tải về tài liệu:
Management and Financial Audit of the Hawaii Tourism Authority’s Major Contracts A Report _part5

Chương 2: Hawai `i Tổng cục Du lịch Enabled Hawai` i Khách thăm Văn phòng Công ước Khai thác tài trợ hợp đồng Nhà nước thị trường Hawai `i. Cuối cùng, các cơ quan có thẩm quyền không có phương tiện để đánh giá liệu các 151,7 triệu đô la đã được chi tiêu hiệu quả, cũng không phải cơ quan có thể xác định liệu các khoản chi phí đã dẫn đến giải trí và du lịch tăng cường kinh doanh Hawai `i. | Chapter 2 The Hawai i Tourism Authority Enabled the Hawai i Visitors Convention Bureau to Exploit State Contract Funding market Hawai i. In the end the authority had no means to assess whether the 151.7 million had been effectively spent nor could the authority determine whether the expenditures had resulted in enhanced leisure and business travel to Hawai i. Contractor submitted a plethora of reports that contained vague information and failed to tie results to goals and objectives The bureau was required to submit a variety of reports to the authority in accordance with its leisure and MCI contracts however the reports did not contain any information analyzing the outcome or impact of HVCB s marketing expenditures and activities. Required reports included annual reports quarterly reports monthly variance reports destination incentive fund reports and monthly visitor complaint and response reports. Monthly variance reports prepared by HVCB indicated advertising communications promotions travel trade sales marketing trends and administration expenditures. The reports also compared the current month s and year-to-date expenditures and budget. A list of all HVCB contracts agreements and expenses exceeding 150 000 were also included in the monthly report submission. None of HVCB s reports however identified the impact of expenditures on travel and tourism. The reports also failed to explain expenditures that were either over budget or under budget with any specificity or reliable data. The bureau maintains an electronic spreadsheet as its database of existing contracts for the purpose of preparing the quarterly report. We found however that the database was not up-to-date. At times the department directors or managers failed to inform the finance and corporate division about new or amended contracts. As a result the reports submitted to the authority were inaccurate by not providing the true extent of HVCB s commitments. The authority has recognized the inadequacy of