Document MMgeDr1RaYLpw8o80GkyNo26j

The following Errors and Discrepancies, in addition to those already mentioned, were found during period of this audit: Cash Book: Deposit of September 3rd, 1936, $57.44, made in the First National Bank, East Chicago, Indiana, was entered to the Dime Savings Bank, Akron, Ohio. This was offset by contra error in footings of accounts. Akron Voucher C hecks: The original amounts of Check No. 9101, November 27th 1936, 119.59, and Check No. 9243, January 25th, 1937, $39.59 were found to be scratched out new amounts typed in. It was also noted that several dates had been altered. Instructions were issued that erasing or alterations would not be tolerated on checks. Prepaid Insurance. - Akron. Plant; The Insurance Record showed a Blanket coverage of $364,000.00 whereas a reduction to $360,000.00 was made in June, 1936. This discrepancy was Corrected. Credit Memorandums: The following Credit Memorandums were put through without proper approvals: Issued To: Date Number Amount National Tile Co. International Smelting & Refining Co. Zinc Oxide Dept., Akron Norwich Pharmacal Co. Imperial Glass C orporation Western Paint & Varnish Co. Inland White Lead Co. Firestone Tire and Rubber Co. Firestone Tire and Rubber Co. Jeanette Glass Co. - ' American Terra Cotta Corporation American Terra Cotta Corporation Firestone Tire end Rubber Co. Philipp Brothers, Inc. Otto F. Wisher Co., Inc. 8/12/36 8/17/36 8/21/36 8/31/36 9/29/36 9/30/36 10/15/36 10/19/36 10/20/36 10/26/36 10/26/36 10/31/36 IV30/36 12/31/36 134 2.10 138 103.01 140 15.75 147 52.50 160 17.00 162 512.50 171 1700.00 173 215.78 i75 30.CO 177 2.63 178 10.50 184 227.44 207 1503.13 220 11.56 Approvals were secured covering the above credit memorandums Akron Payrolls: There were found to be a number of Time Clock Cards which hd not been property stamped, either the "In" or "Out" time being left completely off card. Books and. Seconds Checked: The books and records of the department were found to be in good order. PrF.NTTR-ftT. REMARKS; Cash Book: It has been the practice to make separate postings to the General Ledger of all Payroll (Continued) CD O O