> The internal control system manual of the organization has to
be similar with the federal
financial and economic development manual in order to update through time.
> When determining assets for disposal, managers should be aware that the useful life of the
asset should be determined, authorized person responsible for determining assets for disposal
action, and is accountable for all decisions they take in the disposal process including but not
limited to the costs of replacement as a result of disposal activities being taken in to account
and fair dealing and openness, special attention assignment should be given.
> The technical main department should provide on basis of
the maintenance performed
attached with annexed performance of the repairing reports and this improvement of the
services year and the capacity should be given in figure quantified
and the details of the
condition or the change should be presented on time.
> The material requirements planning document should providefour basic items of information,
when
to place order, how much to order, who to order from and when the
items need to be on
hand.
> Plan assets other than land have a limited economic life; consequently, the cost
of plan assets
of the University must be allocated as depreciation expense to the accounting period
receiving benefit from their use.
35
Bibliography
Avis, K.
and Dent, N. (2000).
Management’s Responsibilities for Internal Controls
:
Local
Government Management Guide
. New York: Mc Grow Hill.
Bernand, M. Dolores, K. and Tongco, C. (2002).
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