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Competencies 1

The audit trail is an organized and systematic flow of documents through the food service distribution system. These documents and an analysis of their flow are used to determine ifthe system is working properly.

Components of the Audit Trail

Purchasing and accounting: The most obvious connection is the payment of the distributor’s invoices.

Source documents areoriginal points of entry for financial information into the accounting system and include such forms as purchase requisitions, purchase orders, purchase records, receiving reports, invoices, anddisbursement vouchers.

Document Flow Prior to Purchasing

The accounting department must process this paperwork at the time bills are paid. Before bills are paid, products must be purchased andreceived.

Requisitions: is used to communicate information from the requesting department to applicable storeroom personnel. This identifies the type and quantity of product to be removed from inventory.Storeroom Accounting Controls: food in storage, expends approximately 30 to 50 percent of all income dollars on food purchases.

Management of storage activities bye accounting personnel ratherthan the user department is one example of inventory control with storage activities.

Management of storage activities by accounting personnel rather than the user department use one example ofinventory control.

This running balance enables the controller to match how much product is available to how much product should be available.

Controls of this type assist the purchasing controlpoint in at least three ways:

* As theft/pilferage is curtailed, quantities of product required in inventory are reduced and, as a result, the total dollar amount committed to inventory isdecreased.
* Since a perpetual inventory system logs item quantity, such records provide usage rates and other input useful in making purchase decisions.
* A perpetual inventory system reduces...
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