State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976
The book State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976 was written by author Montana. Legislative Assembly. Office of the Legislative Auditor Here you can read free online of State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976 book, rate and share your impressions in comments. If you don't know what to write, just answer the question: Why is State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976 a good or bad book?
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3, Except in the case of the Donable Property entity, fixed assets are not under general ledger control. RECOMMENDATION We recommend OSPI take a complete physical inventory of fixed assets on an annual basis. Inventory workpapers should be retained for audit purposes. Property records should be updated monthly for purchases, sales, transfers, trade-ins or retirements of fixed assets. Responsi- bility for the physical control of fixed assets should be fixed with one individual. All fixed assets ...should be put under general ledger control. If fixed assets cannot be put on SBAS, it may be possible to use OSPI's computer to maintain adequate detail fixed asset records. CASH IN BANK 79-602 R.C.M. 1947 states that the Department of Administration may authorize the establishment and maintenance of contingent revolving accounts. The public school equalization (ERA) maintains a $1,000 cash revolving fund that is used for expenditures demanding immediate cash payment such as small pur- chases, travel advances and registrations.
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