5S. Quantity requirements, as reflected by the Requisition. 6. Propriety of terms, FOB point, and delivery schedule, as re- 7. Propriety of method of shipment, and/or special iaspection fees flected by vendor's quotation. authorized by the Purchase Order. As scon as it was possible to staff the unit with an adequate sum- ber of qualified workers, a 100 per cent post audit was made, in confor- mance with the above outlined procedure, on the 4,651 Purchase Orders is- sued prior to the inauguration of the pre-audit procedure. This phase of the assignment was completed in October 1950. The special Procurement Audit Unit was then disbanded, and the personnel transferred to other Divisions, or reassinged within the Fiscal Division. The pre-audit of all Purchase Orders was continued as one of the assigned functions of the Internal Audit Section, under the general supervision of the Chief Auditer. As of June 30, 1951, audit of 13,124 Purchase Orders had been completed, including 1,406 audited revisions to Purchase Orders. ‘The total dollar amount of these Purchase Orders was approximately $16,600,000 .00; an average of $1,265.00 per Purchase Order or revision. ACCOUNTS PAYABLE, VENDORS The Accounts Payable procedures developed were predicated upoz familiarity, through experience, with the customary requirements of govern- ment agencies administering Cost-Plus-Fixed-Fee Contracts, and the requirements of the General Accounting Office in the performance of its post audit of expenditures from government funds. Problems arising were those usually encountered im processing vendor payments for materials and services under CPFF Contracts. With the exception of a negligible mumber of invoices requiring adjustment or justification on the part of the vemdors, all payments were made promptly and.no cash discounts were lost. From September 16, 1948 taling approximately $16,500,000, June 30, 1951, 27,229 invoices, to(after deduction of cash discounts in excess of $83,000.00) were precessed and paid by issuance of mere than 14,000 checks. WORK AUTHORIZATIONS,WORK ORDERS, AND CHANGE ORDERS The Jobsite Fiscal Division and others concerned with proper ac- counting, audit, and control of costs, as well as final entry on the Books of Account and Records and preparation of financial statements rendered to the Commission and te the Contractor's Management, make constant use of the basic documents of work order authority. Lins figure includes costs of services as well as materials and should be distinguished from the amount toteled for Purchase Orders. 11-13