State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976
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In our eReader you can find the full English version of the book. Read State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976 Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976
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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.
What to read after State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislative Assembly. Office of the Legislative Auditor to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
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.
What to read after State of Montana Office of the Superintendent of Public Instruction And Board of Public Education: 1976?
You can find similar books in the "Read Also" column, or choose other free books by Montana. Legislative Assembly. Office of the Legislative Auditor to read onlineMoreLess
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