library inventory - auditors

From: JACQUELINE S. WRIGHT (SCLIBRARY@ualr.edu)
Date: 11/29/93


Dear netters,

     Our auditor is not satisfied with our method of inventory
     control. We now use a simple "IN-OUT inventory" where we
     count the number of books coming in and subtract the number
     going out. He wants us to count the collection (which we
     need to do anyway), use an average price to give it a value,
     then when each book is added, add the new price, and deduct
     an old average price whenever we discard a book. He said
     that this is the standard government audit.

     This does not make a lot of sense to me (or the auditor) so
     I would like to know what the rest of you are doing - and do
     you have any forms, databases, etc. to make the job easier?

     Please reply to me. I will share my summary.

     Thanks,

 Jacqueline S. Wright
 Arkansas Supreme Court Library E-mail: SCLIBRARY@UALR.EDU
  625 Marshall, Justice Building Phone: (501)682-2147
   Little Rock, AR 72201-1080 Fax: (501)682-6877



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