安达信咨询方法与工具资料库_repo076.doc
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1、July 15, 1994Mr. Ronald K. BremerCorporate Director of FinanceSaint Lukes Hospital4400 Wornall RoadKansas City, Missouri 64111Dear Mr. Bremer:We were engaged to perform a review of the purchasing and receiving internal control procedures at Saint Lukes Hospital (Saint Lukes), which includes the area
2、s of purchasing, receiving and accounts payable. Our focus was on current policy and procedures as performed, with identification of areas for improvement in internal controls. Our detailed observations and related recommendations on internal controls are included in the next section of this report.
3、During the course of our review of internal controls, we also identified various opportunities for improvement in the purchasing procedures. We have provided you with our observations and recommendations in this report. We have identified them primarily because we believe that improvement in interna
4、l control is closely linked with, if not dependent on, improvement in the effectiveness and efficiency of the purchasing operations.Project ApproachIn order to gather the necessary information for our review, we performed the following work steps:Reviewed a work plan with Chuck Robb and Gene Meyer b
5、efore field work began which outlined the project approach, timetable and expectations. Developed a listing of key personnel to interview and scheduling timeframe. Held discussions with department heads and other personnel from Purchasing, Receiving, Accounting, Accounts Payable and Materials Manage
6、ment.Held discussions with department personnel in Orthopedics, Surgical Services, Continuing Medical Education, Marketing and Security.Performed job observations in Purchasing, Receiving, Materials Management and user departments.Produced process maps of the general purchasing procedures and compar
7、ed to Global Best Practices knowledge base. Inquired of materials management personnel regarding all receiving points of purchased supplies at Saint Lukes. Inquired of personnel familiar with the materials management system regarding access to data in the system. Reviewed Policy 955 - PurchasingRevi
8、ewed Policy 950 - Conflict of InterestReviewed conflict of interest policies and procedures for adequate coverage, and met with the Conflict of Interest Committee. Overall AssessmentWe believe there is room for improvement in internal controls as well as to the overall process. Overall, the system a
9、ppears to operate in an effective fashion, but there are various opportunities throughout the process where a breakdown could occur. It appears that the “80/20 rule” applies (the majority of dollars spent relate to a relatively small number of larger vendors), especially with the VHA purchasing grou
10、p. It also appears that most of the opportunities for process breakdowns lie with the smaller vendors, not the vendors where the majority of dollars are spent.RecommendationsOur detailed recommendations are included in the following sections. We have split our observations and recommendations in the
11、 following manner:Internal Controls:-Decentralized Procurement-Unauthorized Purchases-Non-Standard Procedures-Receiving-Access to Materials-Inventory Management-Systems Issues-Vendor Management-Conflict of Interest StatementsOperations:-Communication/Education-Administrative Tasks-Exceptions-Automat
12、ion-Process Streamlining-Cost Savings-Purchasing Strategies-Vendor Maintenance-Performance MeasurementSome of our general recommendations are as follows:Educate departments on the necessity of purchasing controls. This will open communication, and cooperation will be enhanced.Formalize the process f
13、or annual review and documentation of the conflict of interest policy.Establish a single purchasing contact person in each department who will be responsible for compliance with purchasing policies and procedures.Receiving reports should not include the quantity ordered. Exclusion will mitigate the
14、risk of orders not being counted or excess items being stolen.Invoices should be sent directly to accounts payable. Departments should not request that invoices side-step payables.Receiving reports should be sent only to the receiving area. These should never be routed through purchasing.Receiving r
15、eports should only be accepted with adequate proof of delivery.Review access points (doors, gates, locks, etc.) for access and security.Provide feedback to appropriate levels of management that identify departments that are circumventing stated purchasing policies and procedures.Develop updated proc
16、edures manuals which are distributed and clearly communicated to user departments.Reemphasize the revised purchasing policies, especially policy 955-11; 955-12 and 95513.Moving ForwardWe understand that the process of implementing change is difficult, especially when there seems to be enormous oppor
17、tunity with limited time and resources. In this report, we have included some specific recommendations for a phased implementation approach for our internal control improvement recommendations.We applaud the effort being made by Saint Lukes to ensure that sufficient controls exist over the procureme
18、nt of goods and services. Additionally, we think Saint Lukes should focus on improvements in the operations, as well. Continuous improvement is important for any organization, and we believe the Saint Lukes has an opportunity to make great strides in improving its procurement controls and procedures
19、. We would be glad to assist Saint Lukes in the process of further clarifying what changes are necessary, prioritizing change initiatives and facilitating the implementation of these initiatives.We look forward to discussing this report with you in the near future. If you have any questions or comme
20、nts, please call Tony Tomandl at (816) 292-7516 or Ross Rydberg at (816) 292-7546.Very truly yours,Internal ControlsThe following observations and recommendations pertain to the area of internal control. The observations are meant to reflect what we consider to be important in understanding the cont
21、rol environment and developing recommendations. The recommendations listed are potential opportunities for improvement. At the end of this section, we have attempted to prioritize these recommendations into a phased implementation plan.We believe emphasis should be placed on changing and improving p
22、rocesses which will enable departments to purchase items efficiently, effectively and economically and remain in compliance with purchasing policies and procedures.A.Decentralized ProcurementObservationsSome departments are ordering on their own in at least some situations. Some departments are purc
23、hasing outside of the standard process. They are selecting, negotiating and placing orders with vendors on their own.There are a large number of people buying and receiving throughout the organization.There is a general feeling in certain departments that standard purchasing policies are in conflict
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