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SMITHSONIAN INSTITUTION   1208

into contract with the firm of Peat, Marwick, Mitchell and Company, who specialize in this work. This firm has rendered a comprehensive report covering Organization and Personnel, Business Methods, and Accounting Procedures. From this the Secretary gave the following quotation:

"Our conclusions in summary are that the administrative organization is set up along simple and effective lines, the personnel is of high calibre, conscientious and efficient for the particular requirements of the institution, the business methods on the whole are very good and the accounting system is essentially sound in principle. We have suggestions to offer for some changes toward improvements which we believe to be possible. These are given in the course of our comments in more detail upon the various topics falling within this area."

The report is given under three headings as follows:

I. Organization and Personnel. The principal suggestion is for a consolidation of purchasing functions now carried on in two offices, which will be arranged.

II. Business Methods. Suggestions are made for change in methods of handling cash receipts from sales of publications, photographs, guide books, post cards and similar items; and for a closer check on invoices for publications sold by mail order.

III. Accounting Procedures. It is suggested that loose leaf sheets be substituted for the present bound books for Receiving Records, Shipping Records and Cash Disbursements for the greater ease in handling, and there is described a change in method for handling cash receipts. It is recommended that a change in order of the items in the cash ledgers be made, and finally there are included sample sheets for the suggested loose leaf forms.

A.W.
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