State of Montana, Eastmont Human Services Center Report On Audit : Fiscal Year Ended June 30, 1980 : Report to the Legislature 1980

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In addition, the Center is considering a running tally of clothing available for use.
An inventory control system over supplies exists which, if uti- lized as it has been designed, would provide for adequate control over supplies inventories. All supplies are placed in a holding room adjoining the accounting clerks office when they are received. The contents of each case are typed on a supply requisition form which is attached to the case and a control card made out. When a case is completly us
...ed up, the supply requisi- tion slip is given to the secretary who maintains the card file, and the items are removed from the perpetual inventory. An annual physical inventory is taken to update the perpetual inventory. At the time of the last physical inventory, the dif- ferences between the perpetual inventory and the physical inven- tory were fairly significant. From our discussions, it appears that the biggest breakdown in the system occured in the admi- nistrative paper flow, in that the accounting clerk did not always get the information on supplies received to the secretary, who maintains the control cards.

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