State of Montana, Department of Institutions, Swan River Youth Forest Camp, Report On Examination of Financial Statements : for the Fiscal Year Ended June 30, 1980 1980

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If the pink copies were filed to- gether in chronological order, determining an employees status would be relatively simple.
15. Establish a master file for all yellow copies of "Payroll Status Form". The file should contain only the yellow copy and contain all employees.
This file would be useful in determining if a status change had actually gone through the system at the correct time.
16. The planer part of the old sawmill mentioned in the previous audit points has been incorporated with the
... new sawmill. The rest of the sawmill equipment should be declared surplus and disposed.
17. One person is responsible for all the inventory control and warehousing. Purchasing and receiving of inventory should be segregated duties.
18. A physical count of inventory is not done on a regular basis. This should be done quarterly and supervised by persons not associated with physical control of inventory, purchasing, receiving and maintenance of inventory control records. Written instructions which detail inventory procedures should be prepared for those participating in the physical count.


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