Chương 3: Kiểm toán tài chính Bộ cũng duy trì tài khoản tiền gửi ngân hàng, nhu cầu được tổ chức riêng rẽ với Kho bạc Nhà nước. vốn tài sản Tài sản vốn không phải là vốn đầu tư trong các quỹ chính phủ sử dụng để mua hoặc xây dựng. Thay vào đó, mua lại và xây dựng vốn được phản ánh vào chi phí trong các quỹ chính phủ, và các tài sản liên quan được báo cáo trong báo cáo tài sản ròng. | Chapter 3 Financial Audit The department also maintains demand deposit bank accounts which are held separately from the State Treasury. Capital Assets Capital assets are not capitalized in the governmental funds used to acquire or construct them. Instead capital acquisition and construction are reflected as expenditures in governmental funds and the related assets are reported in the statement of net assets. Capital assets are recorded at cost on the date of acquisition or if donated at appraised value on the date of donation. Maintenance repairs minor replacements renewals and betterments are charged to operations as incurred. Capital assets are defined as assets with an initial individual cost of 5 000 or more for equipment and 100 000 for buildings and improvements. Depreciation is recorded on capital assets on the government-wide statement of activities. Depreciation is computed using the straight-line method over the following estimated useful lives Building and improvements 30 years Furniture and equipment 7 years Departments sharing the same building and improvements with other departments of the State report their allocated share of the cost as determined by the Department of Accounting and General Services. Interfund Receivables Payables The general fund and other governmental funds of the department reflected interfund receivables and payables for expense reimbursements owed between funds which are classified as due from to other funds. Due to State of Hawai i This account consists of reimbursements for expenditures paid by the State s general fund on behalf of the special revenue funds. Accrued Vacation Vacation pay is accrued as earned by employees. Employees hired on or before July 1 2001 earn vacation at the rate of one and three-quarters working days for each month of service. Employees hired after July 1 2001 earn vacation at rates ranging between one and two working days for each month of service depending upon the employees years of service and .
