CHI TIẾT NGHIÊN CỨU …

Tiêu đề

Accommodating institutional audit requirements within a liberal arts college integrated library system

Tác giả

Gordon M.

Năm xuất bản

1994

Source title

Library Acquisitions: Practice and Theory

Số trích dẫn

DOI

10.1016/0364-6408(94)90018-3

Liên kết

https://www.scopus.com/inward/record.uri?eid=2-s2.0-43949158817&doi=10.1016%2f0364-6408%2894%2990018-3&partnerID=40&md5=761b5629ad303c36fc4ce01b91564a6f

Tóm tắt

By using an electronic spreadsheet in tandem with accounts payable activities in the fund-level-specific acquisitions module of an integrated library system (ILS), a library can assure itself of meeting institutional audit requirements. This additional step of T-ledger "journal" monitoring at the payee level does not involve a great deal of time when compared with the frustration of audit trail reconstruction relying solely on the limited sorting and proprietary data output capabilities of the ILS. In addition, true reconciliation with the institution's Business Office reports through use of this dual methodology provides the library with an accurate as well as timely cash-balance figure at the close of progressive report periods. It also enables budget-expenditure progress to be measured against previous calendar or fiscal year periods for either a random or cumulative average history. © 1994.

Từ khóa

Audit; Budget; Fiscal; Reconciliation; Spreadsheet

Tài liệu tham khảo

Cargill, Waiting for the Auditor: Some Interim Advice, Wilson Library Bulletin, 62, pp. 45-47, (1987); Hawks, Collection Assessment and Acquisition Budgets: Highlights of a Conference, Library Acquisitions: Practice & Theory, 16, pp. 431-437, (1992); Anderson, The Cost of Payment: Library Invoice Payment Operations, Operational Costs in Acquisitions, (1991); Kruger, Basic Acquisitions Accounting, Understanding the Business of Library Acquisitions, (1990); Bazirjian, The Accounting Office Interface: Syracuse University, Library Acquisitions: Practice & Theory, 16, pp. 393-403, (1992); Smith, Managerial Accounting for Libraries and Other Non-Profit Organizations, (1991); Schwartz, The EDI Horizon: Implementing an ANSI X12 Pilot Project at the Faxon Company, Serials Librarian, 19, pp. 39-57, (1991); Davis, EDI and the Library: A Preconference on Electronic Data Interchange Standards for the Acquisitions of Library Materials, Serials Review, 19, (1993)