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THE ANACONDA COMPANY GREAT FALLS REDUCTION DEPARTMENT GREAT FALLS, MONTANA ' v- * ---- -- i MEMORANDUM - June 23, 1371 To ----- - Mr. M. J. Villeneuve FROM - J. Owings -- SUBJECT------ -DISPOSAL OF EAST HELENA BAG HOUSE FUME DURING A POSSIBLE STRIKE SHUT DOWN American chemet has agreed to accept on a previously agreed to hold procedure, the last tv;o(2) days of our fume production from our Bag House. This fume, which will be pulled from the Bag House after the furnace shut-down, will be loaded into rail equipment that will be under lease to American Chemet. JO-ps cc: Messrs. Roberts .. . , Calvert ' Wm. Porter, American Chemet File . (9/- pNVC 00012206 N11173  mm INTFRNATICNAL SMELTING AND RETIRING COMPANY'.:' TCOFIE PLANT - TOOELB. UTAH JULT 1949 REPORT OK AUDIT OF THB COFFER PLANT, L3AD PLANT, SLAG TRSAIUffiT PLANT, (ME INTERNATIONAL SLBLTING AND REFINING COMPANY. TOOELE, UTAH . TCRXfciiniHB1 B. C. Jacobson TIL'S RZ;uiRKD FOR AUDIT BOOKS AND RECCRDS CKBCKBP ' PART I - COPFia PLANT METALLURGICAL work pafsrs SHIPMENTS - COPPER PLANT Reverberatory Furnace Bottoms to American Smelting and Refining Cocpany Bill of Lading Checked car number and weight (for freight) to Settlement, American Sraltirg and Refining Company Assay Report Checked assays to Tooele Assay Report, Umpire Assay Report Checked inspire assays to Tooele Assay Report, ' - .. . ; - . Tooele Assay Report Chocked assays from American Smelting and Refining Compary Assay Reports Checked umpire assays from Umpire Assay Report, 'v Checked calculation of settlement assays. Checked settlement assays to Settlement, i Settlement . Checked freight weight from Bill of Lading, Checked settlement assays from Tooele Assay Report, _ Checked assay's and other applicable data to.mi eta"llurgical report ""ReYerberatory.'Fumap/Rottp.asiSettled ; for by American Smelting and Refining Comppaannyy,1" pag. 5. .T Checked settlement complete as to oontract terms, footings and iextensions,^'; y;. ';. i ' * Metallurgical Report "Reverberatory Furnace Bottoms Settled for by Aaerican'-Sajelting andRefiniiig.Ccapan^J1 V. ^ Checked assays and other applicable data from settlement, J Calculated metal content, ;.k" v? Checked segregation of sottlement data into metals paid for, revenuesj^df Footed all columns. . '' Checked dry pounds and metal content to Statement of Cost, TreatBont,'kRroductioa:'andTxaso^3T??i^6^i':'' Checked total revenue to Journal, Journal ` ''t** ' r' . ;t3 Chocked entry amount from metallurgical report "Reverberraattcory )Furnace Bottoms Settled..xor-.-b72Uaaricaa* Smelting and Refining Conpany," page 3, - 'vd , *' - = -. ...................................... .............. ` ' ` Ledger ' * , Checked postings from Journal. " ~ Footings in Ledger are verified during course of Salt Lake Office audit;.] Company internal auditors. " Reverberatory Fins Dust and Furnace Bottoms to Lead Riant Datail of Books and Records checked is same as that included'; Lead Plant - Reverberatory Flue Dyst and Furnace Bottoms ` MfttfSi N11173.01 Checked inventories of July 1, 1913, from prior months work sheet, ' " ' n:;' v "WSF" ' :? ;< Checked shipment of furnace bottoms from metallurgical report, "Reverberatory FurnAce Bottoms /Settled fcr b7 American Smelting and Refining Conpany," page 3j , . . *, ''* Checked shipments of fumeco bottoms to Blast Furnace and Flue Oust to Sintering Plant from Settlement on Inter Plant Transfer, ' ;..'W :';'TV'- J _ ' . Footed all coiuana to inventory July 31, 1948., - * " - ; '^V ' ' :- Checked furnace bottom and flee dust inventories to metallurgical report "Ore, etc,, on Hand, page 4* Work Sheet on Value of Material on Hand Checked July 1, 1949 inventories from prior months work sheet, . ,' :' Checked dry weight and metal content of secondaries on hand July 31, 1943 from metallurgical report'Ore, etc,, on Hand,* page 4, . ' . Calculated July 31, 1948 inventory values at schedule terms provided by .the management,. - Footed all colums. ' ' ' r Checked reclaiming cost from '/fork Sheet on Cost of Reclaiming Reverberatory Bottoms and Flue Duet,:';"- Chocked all applicable data to metallurgical report "Value of Material on Hand,".page 5, . ' Interplant Transfer Settlement Checked all books nnd records as outlined under Lead Plant Books and Records Checked ae "Receipts - Lead Plant, Reverberatory Flue Dust, and Furnace Bottoms from Copper Plant," . Checked shipments to Reverberatory Smelting Plant Statement of Treatment, Production and Losses, Checked dry weight and metal contont to "Statement of Cost, Treatment, Production'"and Losses," page 6* Work Sheet on Cost- of Reclaiming Reverboratory Bottoms and Flue Dust Checked July 1, 1948 inventory from prior months work sheet, . . . ; ?- Checked July 1948 cost of reclaiming from monthly cost book. '' ^ Checked tons shipped from metallurgical report page 3 and interplant transfer .-settlement, ' Checked calculation of charge-outs on previously established costs, . '.I *> Footed all columns to inventory July 31, 1948, . ^* Checked inventory cost to Work Sheet on Value of Material on Hand.'' . . METALLURGICAL REPORT >V r*:r Roverberatory Furnace Bottoms Settled For by American Smelting and Refining Coopanr, Tacoma, Washington, Pago 3, Books and Records checked are earns as those under shipment section. Ore etc,, on Hand - Page 4 ' Sll'W Checked Reverberatory Furnace Bottoms and Flue Dust from Reverberatory.^Saelting^Plant. Statement! of Treat ment, Production and Losses, ' ^ ,* : . . Checked calcine and UcDoug&ll flue diet from prior months metallurgical report (no change),v- ' " , Checked inventory of finished converter copper on hand from Inventory Work Sheet (See under Books and - Records, Leed Plant, Inventories, Converter Copper). Footed all columns, '. . .. <.. . ~* Checked dry weight and metal content of secondaries to Work Sheet on Value.'of Material on Eaad, ' * ., - - .r JcfV r i.r'- ./' ' . ralue of Material on Hand - Page 5 *. * r . Checked all data from Work Sheet on Value of Material on Hand, -Vl * . ; *' ' ' Checked dr7 weight, metal content and cost of July 31, 1948 inventory to Statean.t *of Cost,' Treatment, Production and TLaosvs.e*sv - PPfal gee, f6t . * *. i* * <' i. '4'*' -tel:7:- Statement of Cost. Treatment, Production and Losses - Page 6 . ` ,f.v-;. ' Dry Weight and Metal Content -r. . Checked July 1, 1948 inventory from prior months statement, -V- . .v,vHjgP . Checked July 31, 1943 inventory from metallurgical report "Value of Material on'-Hand,".page.B,' Checked shipment of furnace bottoms to Tacom^ Washington, from metallurgical'1 report furnace Bottom* Settled for by American Smelting and Refining Coopany," page 3, I,'': " l;;- Checked shipments of by-products from interplant transfer settlement, - Footed all columns to treatment and production. 10]' PNYC 00012208 ' A:- BC0K5 ASP RECORDS aaCK2D - > -<! \30h^tR !' 'vi;: v!3?s?j'-sS-<-Jr-K* ' v'3 " PART I - COFPgR PLANT (COOTIiWBD) ISTALLUILGICAL RFPQRT (Continued) . * - *4,a3||SJssS Statement of Coat. Treatment, Production anj Losses - Page 6 (Continued) ' Costs . .. '. Checked July 1, 1948 inventor/ from prior months statement, ' - ' [' Checked July 31, 1948 inventory from metallurgical report "Value of Material,on Hand,".'page 5*' Chocks^ expenses from monthly cost book, ' *.* .->' , Footed all columns* . . ... . -Ik .> /.x . . T,. TART II - LSAD PLANT K8TALVJRGICAL WORK PAFSRS KBC2IPTS - LSAP PLANT ' . ^. 'r` ' ' Combined Ratals Reduction Cc^nony Crude Ore and Concentrates Scale Tickets Checked deduction of tare weight from gross weights Checked all weights to Record of Le3d Ore Received* . Moisture Reports Checked moisture percentages to Record of Lead Ore Received, . '. Record of Lead Ore Received ; Checked gros3, tare and net weights from Scale Tickets, *^ ' Footed gross, tare, and net weight columns, . Checked moisture percentages from Moisture Reports, . ,j - Calculated dry weights and averago moisture percentages on multiple car lots, . \V . . Checked wet weights and average moisture percentages to Abstracts of Ore4and Concentrates Received, : '` Shipper's Assay Reports, Including Repeats (In Salt Lake Office) ' ^ . Checked assays to Settlemania. .. . ;ji ` :' Tooele Assay Reports, Including Repeats (In Salt Lake Office) Chocked assays to Settlements, '* & . "*:t-'v^n'-v ' . J, * ' . Umpire Assay Certificates (In Salt Lake Office) Checked assays to Settlements. .' ` .. ' " ' . Settlements ' `" * ' ; : Checked shipper's assays from Shipper's Assay Reports, ^ , :: . ' Checked Tooele assays from Tooele Assay Reports, ' ' ' >-' , , ; * ' '^ Chocked umpire assays from Unpiro Certificates, _ , ^ Checked use of contractual splitting limits, ' .3.... . ?/..V' . * . Checked calculation of average assays, or use of uspire assays to arrive'at^'settleasnt assays, ' Checked weights, moistures, assays, contract terms, footings and extension* .coaplste on'S3 settle ment a representing 4Zf> of total, plus monthly tonnage and.mine.pehaltyiaittleint*#:*'^v .' Checked assays to Abstracts of Ore Received. /; : ' '* Checked costs to Ore Purchase Adjustment Record (at Salt Lake Qffico)',i. * * v` *'* Ore Purchase Adjustment Record (At Salt Lake Office) Chocked purchase costs from settlements, ' ' '' rT.::yt . . :; V' ' Prepared work sheet to arrive at monthly total cost of lots, .-1^;r - - . .V" - Chocked monthly cost to Abstracts of Ore and Concentrates Received/.'^ . . Grand total cost of all ore received is footed, checked to. Journal lfat^vaoii;peneral'.Books during ... course of Salt Lake Office audit by other Anaconda Copper Mining'Coj^>^v3iJtenmteranla' Al'luditaoprs* w.;` * ' Abstracts of Ore and Concentrates Received v/: , ' '; . Checked wet weights and average moisture percentages from.Record of Lead,,Or.e->Received,..f. . * Checked assays froa Settlements. ,f ' * '- Calculated dry weights and metal contents, ; 1^ ' .... - Checked total cost of ore and concentrates from icrk sheet prepared-from .Ore; Purchase Adjustment Record, Footed all oolussns 1 '**?. ; ' Checked total receipts and cost to Statement of Custoa Material^RaceiVjid^^atallurgioal Report,'Page'9, PNYC 00012209 METALLURGICAL '.TOFllC PAPERS (Continuud) RECEIPTS - LDAP PLANT (Continued) American ?.lnc Company of Illinoia Zinc Residue 1 \T* , ' * :* * Checked receipt of residue per books and records as outlined above for ores from Combined^Hetala Re duction Cosqjany, '' Checked weights, moistures, assays, contract terms, footings and extensions ooaplete on 3 settlements (00) included in July 1948 accounts* ...'. *. . >. . Anaconda Censer Mining Company, Darwin Mines - Crude Ore and Concentrates '? . ' Checked receipt of crude ore and concentrates as per books and records as outlined atove for ores from CosinedHetalsReduction Ce., except that Tooele assays are final,- no Shipper's assay reports or umpire certificates being necessary. Chocked weights, moistures, assays, contract terms, footings and extensions collate on 6 settlements (IOC#) included in July 1948 accounts. Anaconda Copper Mining Coot?any Arsenic Plant Residue _ Chocked receipts of residue as por books and records as outlined above for ores from Combined Metals Reduction Coapany* ` ." . Checked weights, moistures, assays, contract terms, footings and extensions oanplete on single lot (1003) included in July 1948 accounts, *' Lead Fume froTM Slag Treating Plirt Record of Deliveries Between Plants : Checked weight of fume transferred, adjusted by inventories, to settlmaentV^:??.- Record of Material Sampled Checkod moisture percentage to Settlement, :" ` * :' ' Smelter Monthly Assay Report Checks! monthly assays to Settlement, .. . ` Settlement ' - ' . Checked weight from Record of Deliveries Between Plants. ... . ... - C. Checked moisture percentage from Record of Material Sampled* ' - % f /.> -V Checked assays from Smelter Monthly Assay Report. >. 1. ' ' Calculated metal content, ' '. *- ' Checked extensions and footings using schedule provided by management, and monthly Engineering and Mining Journal quotations. -.' ' ?. . .* . Checked weights, metal content and transfer cost to Abstract of .Ore Recsiv.ed,. ,, ^ Abstract of Ore Received `" j " *'*: Checked weights, metal content and transfer cost from Settlement.- ' ' V Checked dry weight metal content and transfer cost to metallurgical report-i^Statement of. Custom.* Material Received." -r*- :* ~ Checked transfer cost to Journal (Salt Lake Office). . .v . . Journal (Salt Lake Office) Checked transfer cost from Abstract of Ore Recoived, Chocked postings to Ledger ' " . ` i;, < . ... :<!*'/'/ .. ' .v -. Ledger (Salt Lake Office) >i r Checked postings from Journal + " Footings in Ledger are verified during course of Salt Lake Office audit by.-otber^laaooDd* Copper'' Mining Company Internal Auditors, ' .` V\ .. Rernrherstory FI*:* Oust and Furnace from Cooper Plant Record of Deliveries Between Plants ' Checked woight of transfers, adjusted b7 inventories, to settlementt. Record of Material Sampled Checked moisture percentage to 3ettlaent. *>* pN^C 00' si-1 ';v%}v-r ' tep.' ' ud..S ........... # i. -.;s imm DC0K5 AND RSCORTVi Blffiltm PART TI - ISiO PUNT fCONTDiUSD) ETAU.'JHSIJAj. WORK PATOS . RSCBim - tSAD PLANT (Continu'd) RpYorbsrotorr Fluo Dust end Furaac. bottoms froa Copper Plant (Continu.dJa^i) Smelter Monthly Assay Report Checked monthly assays to Settlement, .Settlement on Interplant Transfer Checked Heights from P.ecord of Deliveries Between Plante# `1 : Checked moisture percentage froo Record of Material Sampled# Chockod assays from Smolter Monthly Assay Report# Oalctilatad metal content. ' . .* ... t.' Checked extensions and footings using schedule provided by management, and monthly Engineering and Mining Journal quotation;, . ' Checked weighta, metal contoni and transfer coot to Abstract of Ore Received# . Abstract- of Ors Received " . ` ; . *' Checked 'rrigMs, csnt>n- and transfer cost from Settlement# '. : ,. Checked dry weight, metal content and transfer cost to metallurgical report 'Statement of Custaa Material Received." '. . Checked transfer cost to Journal (Salt Lake Office}# Journal (Salt Lake Office) Checked transfer cost from Abstract of Ore Received# Checked postings to Ledger- . -l .. Ledger (Sal** Lake Office) .. ., ' Checked poolings from Journal. . .'' ' Footings in Ledger are verified -during course of Salt Lake Office audit by other Anaconda Copper Mining Coi^any Internal Auditor?# ' . . Blast Furnace Slag (Not u=ed so an original or retreated receipt) : v ' ;'ii; Record of Deliveries Between Plants Checked total weight of deliveries for month to Work Sheet on Slag Prt'Xnto-.Frocesa*\^.:^-' ?V Smelter Monthly Assay Report ' V' ' - w'' T'' ;K *' Checked monthly slag assays to Work Sheet on Slag Put Into Process, ;?>$?**>* 4<*' 5`V `'* Work Sheet on Slag Put Into Process ' i/C. r ' : . ; Checked. July 1, 1948 inventory from prior months work sheet* . . '*> ;v :*?:. . ,V ' Checked July 21>1948 invontory from Bin Inventory .Work Sheet and calculated, metal content on^montbly slag assays. Checked weight of deliveries from Recoorrdd of Delive riee Between. :Pl.aits^^Sf'f^: Y$ ' Checked assays on deliveries from SmeItleter Monthly Assay Reportiii;:; ,>V- } ] 7i.*' r Calculated metal content of deliveriess,. ' : _.......... "Vv '.'i':-- Footed all columna to quantity put intKon pr,rrvo\rce*ssA {(rne#cr#e4ipriftcs)\#- . fcfc.i.A, lA . , .... ',W. : _ . - 'VxJSf'.--- '* ' O'- SHIP MSNTS - LEAD PLANT . ;.? . . - ' ;Cv* Lead Bullion Deliveries to American Smelting and Refining Coapanr.' Omaha. Nebraska',' (Audited Kay 1948 final data taken into July 1948 statements.! t ' v viuv; >-i ' Statements of Tooele Bullion Received at Omaha (A.S. & R.:Co.` Report^ Footed Individual car: weeiiggnhotse min refinery xlootoss## ..., -v. gx-1 - Checked refinery lot ww<eight to Statement of Receipts of. Lead B- ulli-on f-rom.vlnternat-ioaal,Smelting and Refining Companiyy (A.S*, & R, Co# Report)# _ v1*'*'"'"' ' Omaha Plant Assay Reporrtt-s (both for individual lots and monthly ccoommpopsiotessites^ Checked silver and go>lldd assays by lots to Work Sheet on Comparison `of jib%*/. > w Checked miscellaneous monthly assays to Tooele Plant Assay Rep^or^t onUfcn^v^Aisays^-i.^ - Uspire Assay Reports '"*' Checked monthly miscellaneous assays to Tboele Plant Assay Report''oaTibnthly'.^Uaays#-; ' ; "v4; Checked silver and gold umpires to Work Sheet on Comparison of Assay*#*' Tooele Plant Assay Reports (on Individual Lots) 'I5';*. - * v ' .: : ^ '.*/. . Checked silver and gold assays by lots to Work Sheet on Comparison of-Assays*. *.''.*:*. * * , -. -r;V 'j ` PNYC 00012211 'ir ' Lead Bullion Deliveries to American Smelting arid Refining Company, Onmhat Nebraskan "LtCqntVnyk) , Tooele PIexit Assay Report on Monthly Assays - yfc-Ki'-'. *' 7 -v- .? / Checkod ndacellaneous monthly assays from Omaha Plant Assay Report* :. v,^ i> Checked umpire assays from Umpire Assay Reports* ,:** Compared assays to verify if within splitting limits and calculated aver*ger*sey;for^iettlewnt" ' purposoc. . * .. Checked conposite assays to Statement of Receipts of Lead Bullion from International'Smelting and Refining Conpary (A.S. it R, Co*, Statement)* ' r ' i' '' i .> Work Sheet on Comparison of Assays `' . Checked silver and gold assays from Omaha Plant Assay Reports* . /V `f * ?'i, ' Checked silver and gold assays from Tooele Plant Assay Reports. : ' ` ' : ' n.-' ; ' Cocpared assays to verify if within splitting limits. ' . . .. . Chocked unpire assays from Umpire Assay Reportsa Verified settlement a3eaya :n - Checked settlement assays to Statement of Receipts of Lead Bullion from International Smelting and Refining Cospany (A.S. & R* Co,, Statement)': Statement of Receipts of Lead Bullion from International Smelting and Refining Company (A.S* & R. Co., Statement) Checked refinery weights from Statemsr.te of Tooele Bullion Received at Cuaha!(A*3* St BV Co*, Reports)* Checked composite monthly assays from Tooele Plant Assay Report on Monthly Assays* ' Checked silver and gold assays frore Tooele Plant Assay Reports (on Individual Lots)* .. Calculated gold content, gold psyalle, silver content and returnable silver, lead content and returnable lead and bismuth content and returnable bismith* . - ' Footed all columns. . ` . -. - , . Checked returnable dates on lead, silver and bismuth. ' .* - ; v, . .. . Checked following data to metallurgical report "Lead Bullion Production,?, page'20: Woight of bullion, : *A;sii > . Load content and returnable pounds lead. Bismuth content and returnable pounds bismuth* Silver content (returnable 100J6), . vi: . 3r;rr`/ Gold content and ounces paid for. >* :. ; Settlement (included on Statement of Receipts of Lead Bullion preceding) r; '.. i Checked oil tonnages and metal quantities, and all charges and,credits^per. contract' terms* Checked all footings and extensions, VL;i'*V''* |T- Settlement withi the American Smelting and Refining Company Is made byy the^.NNew loorrkk^O^Oi ffice, no book- keeping entrieess Ibei'ng mad' e on the western 'boo'ks* '' '' ':i ; ! :! ^ $ 'riV"'.- ' ' Blast Bag House Fume to Anaconda Copper Mining Co*. Great Fall 14 Bills of Lading `. Checked, car numbers shipped to GreatFalls Letter of Receipt . Great Falls letters of Receipt ' Checked car numbers from Bills of Lading ' Checked weights to Abstract of Blast Bag Mouse Fume Shipped* Great Falls Gcnoral Laboratory Assay Certificates Checked assays to Settlements* . ' Tooele Plant Assay Certificates Checked assays to Settlements. _, Abstract of Blast Bag House Fume Shipped - .* Checked weights from Great Falls Letters of Receipt Checked final aeeaye from settlements* . Calculated metal content of all lets* Footed all columns* Checked shipment to Statement of Cost, Treatment and Production*- Page 23, PNYC 00012212 - --''fr *2. . si'teF J'-'iSj i ->*; - riffle DOCKS AMP RSCPROS CKBCKgD PART IX IZAP PLANT (CONTINUE))' -r . safe#;'' KSTAILUBGICAL .TRK PAFER5 (Continued) .. : : " SHIPLTOS - IRAQ PUIIT (Continued) Blast Pt\? Ho,;?* Furce to Anp-.ccnda Ccppc*1 lining Co,,, Greet Falls, Vontaja '(Continued)'. V,:-; i, V J \) ** *. * *$yf Settlements Checked assays from Greet Fails General Laboratory Assay Certificate* Checked assays from Tooele Flant Assay Certificates. :* -f Calculated average assays, . Chocked assays to Abstract of Blast Bag House Fume Shipped. \ .. . Checked weights, moistures, assays, contract terms, footings and extensions complete on ill settle- cents (2), ; Checked total net amounts receivod to Journal (Salt Lake Office), ' ` ; * Journal (Salt Lake Office) Checked r.et amount from Settlements Checked postings to ledger (Salt Luke Office),, ' . - ' Ledger (Suit Like Office) ' Checked poctlr-gs from Journal ' .. . Footings in Ledger are verified during course of Salt Lake Office audit by other Anaconda Copper Mining Campany Internal Auditory.. . 'cnvsrter Ccr?-:r to Raritan Conner Work? .' Tc'-ele Plant Assay Certificate Checked Too el* asaayo to Raritan Settlement* / Raritan Settlement (Preliminary) ' ' .. ' .. . Checked Toccle assays from Tooele Plant Assay Certificate. *; . Checked calculation of dry weight, petal oontent and returnable pounds> copper*<t(Saritan weight'And Tooele assays used for preliminary settlement) - ` _ _ Checked total weight and metal content to metallurgical statement "Statement; of Treatment, Production and leasee - Converter Plant-," ' : "t' ' ` " *!? ; : IKVgTfCRrRS - IRAQ PLANT Or? jn Stork HI*? r*. Daily Car Report (Dunps) . *. '' - Chocked car numbers dumped at stock pile to Record of Lead Ore Receivedjto-obtain lot number, ^ Record of Lead Ore Received Checked car numbers from Daily Car Report, Checked let numbers to Abstracts Ore Received* : * ; : r ' Abstracts of Ore Received ' h' Checked lot numbers of ore dumped to stock pile from Record of Lead Ora^Received* Footed weight and octal content of stock pile receipts by abippars^r^^'^^ft'1'-'.'^5' ~ ! '* Checked weight and metal content of stock pile receipts by shippers,to (Disposition`&f Stock Pile5'; Ores by Shippers. Record of Deliveries Between Departments ?* -r--- - :vv . ;. v . Chocked weight of removals to Work Sheet on Stockpile Removals. .. , '...4. ... Monthly Moisture Reports .' .jv'jVj*. (..; Checked moisture percentages of removals to Work Sheet on Stock Pile Rsmoralf. ' La,b..o..r..a.t.o..r.y....A..s.s..a..y...R..e..p..o..r*ts. ..v Checked assays of removals to Work Sheet on Stock Pile Removals. fel* Disposition cf Stock Pile Ore by Shippers ' Checked stock pile receipts from. Abr.tz'ficts of Ore Received, ( Footed e.31 columns. * Checked totals to Record of Stock Pile Ore, - m: Work Sheet on Stock Pile Removals .j Checked weight of removals from Record of Deliveries Between Departmeo^JS^'ri':;^-^; Calculated dry weights using moisture percentages from. Monthly. Moisturs^sports*^!^ : /, Checked assays from Laboratory Assay Reporta. *|f;**. ^r?;* Calculated metal content. <:i.' % "V. Checked dry weight and octal cor.ten*, of removals to Record of 5tock' Pils .Orss^by.Piles, . . i. PNYC 00012213 T Psucrd of Stock Pile Cre Ci/scked receipts frcm Bl^rc"-.I >l':n of Stock Pile Oro by Shippers* Checked removals from AVjk or ''took File Removals, Fo-tnd a?l col'xms to July ''l, 1?40 inventory, Checked inventories by piles to Recapitulation of Stock Pile Ores* . . .Vr ; . '. . ; ;. Recapitulation of Stock Pile Overt ' . Checked inventories by pilos fro* Record of Stock Pile Ore by Piles, ''? ' 'r . Checked total to metallurgical report "Ore, otc,, on Hand," Pag* 21, "* ;>; '' Checked total dj*7 woigt't ar/l metal content by classes as required, to Statement .of Coot, `treatment, Production and Losses - nj- 2Z-, , 0:e in Bins Observed inventory taking at f^uterber 1, iO-ta ..' *. . . Lir. Meaeurexent Book No- 1 (I,-nd Flnrt) ; Checked bin mea sureme:.1 n M ".'vi k Shw-tc on Bin T.i.^ntcrics. Chdw/-.o;i c;u :;u,i.-3rj es per Su\: v:il black to-ird to '.York Sheets on Bin Inventories, Volume Tab.1.*? C;-,*ckiid cubic feet volu ' tV. \r,...3 *-,:ipT.y depths to >Tork Sheets on Bin Inventories.' LeV.*--j on To* ght of Hatr.-1 j l , . Colic Foot Checked ^eights per cub;..: foe '. `'-''ork Sheets cn Bin Inventories. '. ' 'Voi'k Sheetn or. Bln Inventories (Orcr. Sheets) . ' Checked bin measurements fr.:*?.- Fin ^:a?urc-aent Book No, 1* `r .. Chacked volia*v from Volur* Tvil^a. < ' * " . ' Chocked weights per cubic fo-t fro*. Letters on V?eight of Material per Cubic.Foot, Multiplied cubic feet by .roight per cubic foot to arrive at weight of [various-inventories in bins. Checked cxr wwbers os p*?r Sample Vill black board from Bin Measurement Boofc.No* 1,, Checked deduction of lets in.'*, si-id in bin inventories but not taken into.receipts until August 1948, using settlement weij.be. '. Checked inclusion of un.o-'-'iaur^d receiving bin inventories using settlement .weights,* Checked ioation ..? ir*v. l;rL?s by reference to Sintering.Plant Daily- Wn Report Record of Lead Ore Rsch L/ed and Abstracts of Ore Received( :v`.i.t,;*. ' ' Chcckrs.l weights and lot n'nv'era applicable to Abstract of Ore on Hand In Bins, Checked copying of Too^la Valley Railroad cars from Switch List, ' V-s . ^ Checked applicable weight.: to /.butrzvt of Ore on Hand in Bins, . ,* ' % ^ .'uotract of Ora on Hand in Bins .* .*>*.*; - ' Checked weights ar.d lot numbers from '.fork Sheets on Bin Inventories, Checked r->L*tu?e percentugen, dry weights and assays from ore eettlement*.where, applicable, or. .1 ::l al content cf p^ft lots or Tooele Valley care, w-.^h . , Cr.v*k**4 ciJ subtotals and footings, '`. '. Checked vbtocalo to metallurgical report "C-rs, etc,, on Hand," page 21,*. ...*.' .. Checked dotiiil by Lots to statement "Value of Ore in Bins," * `j ;>;>, . Checked Darwin and Shoshone inventories to Statement of Cost, TreatmentClProduction'and losses, . ~ - l . - .Yti'k Sheet? on Bin Inventor!w? fCi orn Sheets) Ctscrved inventory taking at Ccptembir 1, 191B, Chocked caJnulition cf bin tonr.agas same 38 on Cre in Bins, . Checked bin tonnages to Abotr-r-et .fork Sheet* . . Chocked copying of Tooele Valley Railror.d cars frea Switch list. Checked applicable weights tc Abstract Work Sheet, ' Monthly Ljboratory Assay Report Checked r.'othly a.^says to Abnrsot h'ork Sheet. ` . 'Y Abstract '.7cr!t Sheet Checked bin end car wei;. hi a ShenU on Bln Inventories (Green Sheets)*;; Checked ansoys fivn Monthly J.ubvrato.ry Assay Report Calculated dry weighit uair.g fi^.od moisture percentage of ,75, Calculated metal content at laboratory assays. Checked inventory to wnet<UPu'-^icu'l statement ""Cro, etc,, on Hand'July.:t5l3t.^^^lr8).^|>&ge 2l,__ PNYC 0001221^ 'i *0X3 AMD RSCCRDS CHECKED '-TIT H - L^AD PLAST (CONTINilSD)` VcTTAILURGICAL KCPK PAF?RG (Continue!) it.^'TDFvT^? - ij:ad ?i.A?rr (Cuatinued) ' Calcin* Monthly liberator/ Assay Report Cheeked essays on stockpile recenta to Abstract Work Sheet* - Wc**k She'*'.-) on Din Invent or:A*--i (Groeii Sheets) . .v: Check-*. 1 calculation of bin tonnag-vj sur.-.e as on Ore in Bins _ . Checked bin inventory tonss^~ to Record of Deliveries Between Departments. '' .. . V,.* ' -;. "J* > Rrccr-i of h-'liverlns Bet^ccr: .hcpvirtnsj.ts - '' ' -' v Checked July 1, 1943 bin inventory free prior months record, `- - Checked July 31, l9-i3 bln inventory from ?icrk Sheets on Bin Inventories* . ' : ; +. /, . Adjust."* riant. of stock pile removals by bin inventories to arrive at oat.treatment at Sintering ' ' r. . 4` CkcckM not treatment (shipt h } to Abstract Work Sheet* Chrokod .st.;ok pU to Abr.rc.ct Work Sheet (No receipts during July 1949} Abstract Sheet Checked July 1, 1943 invenlory from prior months statement, . Checked sleek pile receipts from Record of Deliveries Between Departaei*.; Checked as"*ys on receipts from Monthly Laboratory Assay Report, . . . Calculated mstnl content of receipts, .^ ' . . ChAckeJ v;ot weight cf rn*roval.:* f:*on Record of Deliveries Between Departments,- ' Calculated dry weight' and metal content of reuwvals on basis of calcine to;account for, - ...' Footed ell rolurvjs tc inventory July 31, 1943, Checked total inventory to r'etullurgicnl report "Ore, etc,, on Hand July 31, 1943,* page 21, Sintering Plant Cleanings, etc, .. ; , r^i . . (1) Preroast Work Sheets on Bin Inventories (Green Sheets) Checked calculation of tonnages same as on ore in bins, Checked bin inventory tonnages to Abstroct Work Sheet, ,V *. '` ' ' *- Monthly Laboratory Assay Report Checked montltly ao??ys to Abstract Wcric Sheet* '. - ti. . -' *( , : '.-v.\ "" ' ." ' * ' `' . Abstract Work Sheet . Checked bin tonnages from Work Sheets on Bin Inventories* ' Footed all bin tonnages, . , Checked assays frera Monthly Laboratory Assay Report, Calculated motel content. ' / '> * . * Combined total inventory with other inventories below, te arrive -at grand total* '<* Checked grand total to metallurgical report "Ore, etc,, on Hand," page 21, ' ... (2) Flue Dust Work Sheets on Bin Inventories (Green Sheets) . , .^ Checked calculation of tonnages same as on ore in bins, Checked bin and car inventories to Abstract Work Sheet*-? Monthly Laboratory Assay Report and Moisture Report Checked applicable assays to Abstract Work Sheet* . ;. -j Abstract Work Sheet ; ' *.'$=l.:, ?y Checked fixed tonnages and assays from prior months .work 'sheet* >*.' V. 4. Checked car and bin inventories from Work Sheets on Bin Inventorlest) .' .vjt: Checked assays from Monthly Laboratory Assay Report jand Moisture .Report*' : ' Calculated metal content, .. 'r j " ... Footed all columns, ' - ' r '^5 Combined total inventory with other inventories below, to arrived atlgrand total, Jc ' Checked grand total to metallurgical report "Ore, etc., on Hand,* page 21. ` PNYC 00012215 rnimmmmmmm IL HBli M3TAILUROICAL WORK PAPERS BOCKS AND RECORDS CHECKED PART II - LFAD PLANT (CONTINUED) (Continued) :iSig Trl*,*# r:r 1 %r.?. INVENTORES - LEAD PTAKT (Continued) Sintering Plant Cleanings. etc.. (3) Pond Cleanings on Stock Pile Record of Deliveries Between Departments Checked weight of removals to Abstract Work Sheet* * t'.-} :\*V Hauler's Bill for Transferring Cleanings to Stock Pile Checked tonnage to stock pile to Abstract Work Sheet* Monthly Moisture Report Checked moisture percentage to Abstract 'Work Sheet* tenthly Laboratory Assay Report Checked assays to Abstract Work Sheet# Abstract Work Sheet ' Checked weight of stock nil* removals from Record of Deliveries Between Departments# Checked weight of storages from Hauler's Bill for Transferring Cleanings to Stock Pile* Checked July 1, 1943 inventory from prior months Abstract Work Sheet* * Footed weight to July 31, 1949 inventory# ;\ * Checked moisture percentage from Monthly Moisture Report, r * Checked assays from Monthly Laboratory Assay Report# . * Calculated dry weight and metal content* '- ' . Combined inventory v*ith other inventories below to arrive at grand total. Checked grand total to metallurgical report "Ore, etc., on Hand," page 21* " (4) 5olt Cleanings Work Sheets on Bin Inventories (Green Sheets) Checked calculation of tonnages same as on ore in bins, Checked tonnages to Abstract Work Sheet# . ' '. : -V . .<; .,, ,v Monthly Report of Material Sanpled Checked aoioture percentage to Abstract Work Sheet. ' - ' . ... -i .*. ' Monthly Laboratory Assay Report Checked ninthly assays to Abotract Work Sheet. ' '' ' Abstract Work Sheet ; Checked tonnages from Work Sheets on Bin Inventories Checked moisture percentage from Monthly Report of Material Checked essays from Monthly Laboratory Assay Report. . ' / ' ,r Calculated dry weight and metal content. . '' CocbLned total Inventory with other inventories below, to arrive at Checked grand total to metallurgical report "Ore, etc., on ........... ,, bV * (5) lard Cleanings Books and Records checks! are earns as for Belt Cleanings. Vfork Sheets on Bin Inventories Checked car weights to Abstract Work Sheet. Bin Measurement Book Wo. 1 Observed inventory taking at September 1, 1948. Checked July 31, 1948 storage inventory to Abstract Work Sheet.- jsStfS Monthly Laboratory Assay Report Chsckod monthly assays to Abstract Work Sheet. Abstract Work Sheet . .* ' Checked car weights from Work Sheets on Bin Inventories, Checked storage inventory from Bin Measura.nent Book No* 1* ' Footed weights* . -,r. Checked assays from Monthly Laboratory Assay Report* . . Calculated aetal content. ' ` Checkad total Inventory to metallurgical report "Ore, etc. oa Hand,* page21.' PNYC 00012216 MV: BC0K5 AND RECORDS CHSCKgD-' ffcgg PART XI - LEAD PLANT fOOWTlSUSD) - M3TAILURSICAI. 33 SK PAP (Cc:t inuod) INTO T) RI53 - LEAD PLANT (Continued) Blast. Matte (Crocs Reverb^r rs*. -vry Vatt,*) Work Sheets on Bin Inventories Checked calculation of tennag^a asms as on ore bins, Checked tannages to Abstract Work Sheet, Checked car weights to Abstract Work Sheet, . '*' ' '' - ' '7! ' . Bills of Lading Checkod weights of cars shipped to American Smelting aad Refining Co,,, but.-.not settled for to* Abstract Work Sheet, ' . : t,:. Monthly and Daily Laboratory Assay Reports . ' V--'. * --i' viV . ' Checked monthly inventory assays, and assays on cars shipped to Abstract Worksheet, - Abstract Work Sheet . Checked bin tonnagoa and car weights from Work Sheete, on Bin Inventories, : Checked weights of cars in transit to American Smelting and Refining Company from Bills -of Lading, Checked cssr/s from rcnthly and daily Laboratory Assay Reports, . '. ` Calculated metal content. , v * ' 'v Footed all columns. Checked total inventory to metallurgical report "Ore, etc,, on Hand" page 21* Lead Residue "Spaiss" ' Work Sheets on Bin Inventories Checked weight of Tooole Valley Railroad cars on hand.to Abstract Work Sheet* - Bin Ueasuresisnt Book ` - . `. Checked tonnage on hand in converter ladles to Abstract Work Sheet*. ; .. . ' Record of Deliveries Between Departments \VNcr. .iy'v;. Chocked weight of cars to and from stock piles to Abstract Work Sheet. \ ^ <*.; ., .. \ 'Y' ' -... . ' . ._ ` ,L;_ ' Monthly Moisture Report Checked taoisture percentages to Abstract Work Sheet, ' . r*v'' * . -- Monthly Laboratory Assay Report Checked monthly assays to Abstract Work Sheet, Abstract Worksheet . :^p'.' .? . r-. : ; * - . Checked weight of Tooele Valley Railroad cars on hand from Work Sheets on Bin Inventories, Checked tonnage on hand in converter ladles from Bin Measurement Book*. : s* V-K': "' Checked weight of cars to and from stock piles from Record of Deliveries^Between Departments, Checked moisture percentages from Monthly Moisture Report, ' '..C-.' r ;/ } Checked assay's from Monthly Laboratory Assay Report, ' X t: : vi ;^v' . Calculated dry weights and metal content, . . - i-- ..5.v *'/;. Checked all subtotals and footings. ' Checked grand total inventory to metallurgical report "Ore, etc,,' n Hand,*`page 21* r\- r r Cleanings 1 i&f '' Work Sheets on Bin Inventories Checked calculation of tonnages same as on ore bins. Checked tonnages to Abstract Work Sheet, Checked car weitts to Abstract Work Sheet. . . K#.y .1l--f . Monthly Laboratory Assay Report Checked monthly assays to Abstract Work Sheet, Abstract Work Sheet ?s*,- r, Checked car weights and tonnages from Work Sheets on Bin Inventories, Checked assays from Monthly Laboratory Assay Report, . Calculated metal content* ' ;' *. ''. . Pooled all columns - . ' Checked total inventory to metallurgical report "Ore, etc on 'H* an*d,"*-page*"21. - : :'' - PNYC 00012217 t mraiPRIS? - L5AD PI.AHT (Continued) ' Forehearth Material Work Sheete on Bin Inventories Checkod calculation of tonnages same as on ore bins* Checked tonnages to Abstract Work Sheets Bin Ueasurereent Book Checked estimated tonnages to Abstract Work Sheet, ' Monthly Laboratory Assay Report Checked monthly assays to Abstract Work Sheet* . - Abstract Work Sheet ' Checked tonnages frcta Work Sheets on Bin Inventories. Checked estimaged tonnages from Bin Measurement Book* Footed weights. Checked assays from Monthly Laboratory Assay Report* Calculated metal content. Checlesd total inventory to metallurgical report "Ore, etc*, on Hand, page 21, Blast Fine Dust Work Sheets on. Bin Inventories Checked calculation of tonnages sau as on ore in bins* Checked tonnages and car weights to Abstract Work Sheet* Monthly Laboratory Assay Report Checked monthly assays to Abstract Work Sheet. Monthly Moisture Report Checked monthly moisture percentage to Abstract Work Sheet* -W '/ f Abstract Work Sheet Checkod bin tonnages and oar weights from Work Sheets on Bin Invrenn&toorixieess*>^;jvt: : _ Checked assays from Monthly Laboratory Assay Report, ", : - Checked moisture perceatago from Monthly Moisture Report* Calculated dry weight and metal content of bin and car inventories,; :>q Checked July 1, 1943 stockpile inventory from prior months Abstract Worksheet*. ' Accepted July 1948 truck weight on additions to pils (do removals)* /.; l.Hsv Footed stock pile weights. '' . ^vjv- Calculated metal content of 3tock pile inventory on old fixed assays*/ Footed all columns to arrive at grand total inventory, ' .-..^3 Checked grand total inventory to metallurgical report "Ore, etcJj-on Hand 21v' "V Blast B? House Fuoe ,. Jt^HSsr a; a Work Sheets on Bin Inventories Checked calculation of tonnages 3aae as on ore bins* Checked tonn&gos and car mights to Abstract Work Sheet. Monthly Moisture Report Checked monthly moisture percentage to Abstract Work Sheet, '/'A-.kV Monthly Laboratory Assay Report Checked monthly assays to Abstract Work Sheet, . Abstract Work Sheet . :>*i- : i'SC" Checked bin tonnages and car Heights from Work Sheets on Bin Inventories, rU- - Accepted pit inventory of 215 tons (phoned in by superintendent), - ' ' Checked fixed inventory (50 tons) from prior months Abstract IFor* Sheat,, . Checked moisture percentage from Monthly Moisture Report, V."' Checked assays from Monthly Laboratory Assay Report* Footed eat weight of all inventories. Calculated dry weight and metal content, wi _ Checked grand total inventory to metallurgical report "Ore, etc,','H*ndi*^aga-!i !P," i: PNYC 00012218 8CCK3 AND RECORDS CHECKED - 5. P/RT XI - IEAD PLANT t CONTI KtSD) }\t.l[innicat. paptrs ^Contlnu^d) TN7TTJTT-P.I?.? ^ T,?.y? FUUT (Continued) Converter Ol^arilr.^a Work Shasta on tin Inver,U>;ico Checked calculrtion c* tounag^o samo as on oro bins. Checked tivnr.agis ar.d our w`ig:t3 to Abstract Work Sheet, '" ' ; Ein Ncaaururrjt. Book Chackou toiir.age eoticoleo to Abstract Work Sheet* ; . .... /.':.v;rdvr Abstract VJc'ik Sheet . -v ;! y ^_ Cheeked July 31, 1946 stock pile inventory from prior month# Abstract Worksheet No chapge'i ' Checked .July 31, 1943 car and bin inventory from prior months Abstract Work Sheet* Mo change* Tonnage# substantially vsrifi*n from .July 31, 1948 Work Sheet# on Bin Inventor!## nd Bin Measurement Book* Accepted r.upnrinturidrs.t.ti rnflpats of stack inventory (45 tone), ' Footed all columns. Checked inventory to metallurgical report "Ore, etc,, on Hand," page 21, . ..C. /4. Contf eg Hour* Fureo Tooting Engineer's Eullatiixs I'os. 13 and 14 Checked weights and assays cl' fume ou hand to Abstract Work Sheet, - '' Abstract Work Shoot Checked righto and ar.i:*<ys of fume on hand in pits iron Testing Engineer's Bulletins Nos. 13 and 14* Calculated oiotol content of fume in pits, .. Checked stock pile Inventory from priox' months Abstract Work Sheet (no. change}* ... .. . r. . Footed aU columns* .. v ^ S *. Checked total inwntoiy to rotallurgical report "Oro, etc., on Hand,* pags jgl*' ,"\ Lead Bullion. _ .` v _. At Tooele {Estlioate} . . .- * Inventory Record Book -.^V. ' -. ' - Checked tonnages in kettles, on converter floor, in dross rrverberatoTy and. in wall# to Inventory j Work Sheet on Lead Bullion on Hand and in Transit, \.. ' ............ - " Tooele Plant Assay Certificates and Assay Calculation Data . Checked applicable assays to Inventory Work Sheet, ' Inventory Work Sheet on Lead Bullion on Hand and in Transit ; ' - ;-**v Checked tonnages from Inventory Record Book. . Checked assays from Tooele Plant Assay Certificates and Assay Calculation Data, Calculated aatai content. ;; ` Checked total inventory to metallurgical report "Lead Bullion Production^"1?:*. In Transit to Ctaaha (Estimate) ' ' '! ' ' Bills of Lading .` _ Checked car numbers and weight of cars shipped to Work Sheet on Shipments,'' Statements of Tooele Bullion Received at Omaha (A.S. & R, Co, Reports) Checked car numbers received at Ctaaha to Work Sheet on Shipments. Work She*t on Shipments ' .. . -V Checked car numbers and Tcoole weight of cars shipped but not received'al^,Ctaaha to Inventory Work Sheet on Lead Bullion on Hand and in Transit, ' . . '' ` Tooele Plant Assay Certificates ' Checked Tooele monthly assays to Assay Calculation Data*., . Checked bismuth, silver aid gold assays to Invecfccry Work Sheet* Assay Calculation Data (On Inventory Work Sheet) ; Checked monthly assays free Tboele Plant Assay Certificates,' i S'**' . *4 v Calculated lead assays of inventory at Tooele and in transit Checked lead aosaye to Inventory Worksheet. _ Checked calculation of refining charge per ton as per contract terms*- Checked refining charge per ton to metallurgical report "Lead Bullion Pro.duotioa^' page 20* ' . .' : - < Sh*' b:'t .1 ii*75 K PNYC 00012219 4- roots AND RECORDS CHBEMHK A.? FART II - LEAP PLANT fCCOTIWTB))^-^*: mstau-wsical (Continued) IXVSnCRISS - lSAD PLANT (Continued) Lead Bullion (Continuod) In Transit, to Omaha (Sstimeted) (Continued) Inventory Work Sheet on Lead Bullion on Hand and in'Transit . .jf&e.*-% ;r-:. - :"** >.i , -a, -l. Checked weight of cr.ro in transit from Work Sheet on Shipment** , "'..;v -.'i. Checked lead assays from Assay Calculation Data. . ' ';' ; Checked bismuth, silver and gold assays fron'lboele Plant Assay Certificate*, >,,( * . Calculated natal contents. 1! - Checked natal contort to metallurgical report "Lead Bullion Prodictionj'Jpage 20, . . . Combined in transit inventory with inventory at plant and checked total to metallurgical report "Gra, otc., on Hand," page 21, . *, . Convertor Copper -.%*.. . ' ' . Cjj Hand at Tooele Inventory Work Sheet Checked July 1, 1940 inventory from prior months work sheet. Checked sold inventory additions or dsductiona using average might of asIds, deducting used rolds at average metal content end adding new molds at current assays per laboratory reports. Checked inventory to Statcmsnt of Convertor Copper Produced and Shipped'* Page 14, Cn Hand in Transit to Raritan Copper 'Works ' `v Raritan Metal Statement Checked cars received to Tooele "111* of Lading, . -. - ` . ' t> ' Tooele Dills of Lading Checked care received at Raritan fran Raritan Uetal Statement* . jjr . Cheeked nusbers of cars shipped but not received at Raritan (in transit );to Inventory loric Stet. Scale Ticketo ' > ` Checked deduction of tare weights frea gross mights, <> i-: V > Checked woighta to Inventory Worksheet, / vi-. Laboratory Assay Report* Checked Anaya to Inventory Work Sheet . * : V * ;' Inventory Work Sheet .^ Checked car nuabers or lots of cars in transit freo Tooele Bills of . Lading* Checked weights from Scale Tickets. ' . - **'!>' Checked assays from Laboratory Asoay Reports, . : Calculated metal content. Footed columns. .. 1 \ L'< ** *Zri'r--'T`::- - ' *... `"'r?;?. ' ' Checked inventory to metallurgical report "Statement of Converter Copper ^Produced end Shipped," page 14, Blast Furna^r Slag (Reclaimed) Hero Book cn Bin Measurements Checked empty depth to Bin Inventory Work Sheet, /*' %-. Tables on Cubic Feet Volume per Foot Empty Depth Checked dubic feet to Bin Inventory Work Sheet* ` ` Bin Inventory Work Sheet \ Chocked empty depth from Memo Book on Bin Measurements. * __ Checked cubic feet from Tables on Cubic Feet Volume per Poot Empty Depth Checked weight of bin inventory using weights per cubic foot pMvioualy.idetfziihed, Checked tonnages to Work Sheet on Slag Put into Procsss, (t. ' . Inventory is in same status as that on duro and does not enter aetaUuj&esLSreport*^*^-^ BOOKS AMD RF-CORDS CHBCKTP metallurgical nqrk papsrs PART II (Continued) PLANT (CONTTNUKD) . '% *r VALUATION OF INVENTORIES - LEAD PLANT Valuation of Cra In Stock Piles : A' Disposition of Stock Pile Ore by Shipper* Checked following settlement detoil on 11 lots of 25 (44$) which w ent .toiftoiiagejg^V^''- r Metal content and metals paid for, except gold paid for. . VVaalluuea ooff lleeaadd,, ocoopopoearr aanndd zziinncc npaaiidd ffoorr aatt sseettttlleammeenntt nprriicnea#l"]^// - ?cWl 'V/V -$ Value of silver at 34,75$ per ounce. .. "? ..f* -%*/? - Value of gold paid for, adjusted by calculated ounces paid for at*$34#91 per* ounce, .repriced at $34,00 per ounce* ' ` V -V-.-' ' * Treatment charges per settlement, ='. .'I \. ' Footed all columns* . ' ' V Checked data to Record of Stock Pile Ore. . * -l7 Record of Stock Pile Ore - = " w Checked settlement dita on additions frem Disposition of Stock Pile^Ore by. Shippers* Checked metal content, value and treatment charges on 6 of 9 stock pile removals (67^) at average of quantities to account for, except lead and zinc which were removed on last-in, first-out basis* Footed all columns* . Checked inventories by pilau to Recapitulation of Stock Pile Ores*. Recapitulation of Stock Pile Oreo Checked inventories from Record of Stock Pile Ore* Chocked Inventories to Vfork Sheet on Value of Material on Hand* . ' .. Valuation of Ore, Concentrates, Residues, etc,. In Bins Abstract of Ore on Hand in Bins \J. tr. ; . Checked dry weight and metal content of all material on hand by settlement*lc& numbers to statement "Value of Ore in Bins - Lead Plant - July 31, 1948,* _ : - Statement "Value of Ore in Bins - Lead Plant" " .: ir'-; '.*; Checked dry weight and metal content of all material on hand in.bins^fipm.Abatract^of Ore. on-Hand in Bins, ' Checked following settlement detail on 10 lots of 40 (25J&) which' were'oa..head*/ .. .* Metal content and metals paid for, exoept gold paid for,' ' Value of lead, copper and zinc paid for at settlement price* /' j.'. Value of silver at 34.75$ per ounce* ' . . . ' /. ' ` Value of gold paid for, adjusted by calculated ounces paid for.at;$34.91 per ounce,]-repriced at $34.00 per ounce. / V- *.'' //. . % .- Troatraent charg- es p- er settlement. Footed all columns* .. -- ^ . . . , *rsy * jt* * *$*. c. , Checked data to Work Sheet on Value of Material at. Lead Plant*/':*"' /Vv/^w''> ^ * Checked metal content and value direct to metallurgical statement "Value'bf.Material on'Haixi July 31, 1948," page 22, combined value of zinc with lead value, and. assessing'lead with-alT treatment charges* Checked value of Darwin and Shoshone mines ore to Statement of,'.Cost/;'Trsatmant/Froduction and Losses, - Page 23, adjusting silver to 90$ and gold to $34,91 per ounce* ...:vr ' Z ' METALLURGICAL TCRK SKE3TS - 5K..Q ' VALUATION OF INVENTORIES - LEAD PLANT Y;ork Sheet op. Valuation of By-Prcduct Equivalent and Physical Inventories ^ . . v. - . Checked dry weight and metal content of equivalent and physical t7-product.lnventory<from'Vork-*Shest on." By-Product Equivalents (below). ' '/ ;' Checked old normal inventories of lead and copper in pounds and priece' used from;: pridioor-ramononththSs''Wwoork' sheeeett#* Calculated silver and gold at 34.75$ and $34.00 per ounce respectitviveellyy, using>Inter P*lant Schedule to - determine quantities paid for, . : " Calculated balance of content at Inter Plant Transfer Schedule.terms.' Footed all columns. ,,^ Combined settlement segregation with that on Special Spelss and e.Lk.e.c1*k.eJd^.1a1llj*.idlla.,ta. ^*toa -*for*k- l:Slieet'[on VV.1alinu.e of Material on Hand at Lead Plant, ' *"' Calculated increments on lead and copper at current quotations* ivtr-- BOOKS AND RECORDS OfSCKSD' --:------------------------PART II - LEAD PLANT (COHnyTO?)' METALLURGICAL WORK SHEETS (Continued) VALUATION CF INVENTORIES - LEAD PLANT Work Sheet on Valuation of Special Spelsg Checked dry weight and metal content from Abstract Work Sheet.on mmCalculated lead and copper valuation at Inter Plant Transfer Schedule-uaingftnjrrent a*t*^quoaticos' Calculated silver and gold at 54*75# and $54*00 per ounce reepectiYely^uaing''"' Schedule for quantities paid for. '` Calculated balance of content at Inter Plant Transfer Schedule t Footed all columns* . w,, ,r ^ ... _ . Combined settlement segregation with that on By-Product Equivalent and Phyaical^Inrentoriesland checked all data to Work Sheet on Value of Material on Hand at Lead Plant* . .... - - - V. .. */.; < WORKS) BACK INVENTOR! XU" Sinter Plant Checked sinter inventory from metallurgical report "Ore, etc*, on Hand,,T1p*ge "El.^C Checked Sintering Plant recoveries from Statement of Treatment, Productioo^aadJIoeaea^{metallurgical t, X . report page 16 for July 1948. - i&. r V. Calculated sinter inventory to original material equivalent using July 194SirecorerieaFand average lead assay on treatment* .' ^''CX-' Checked segregation of lead equivalent on basis of lead pounds treatedfat Sintering Plant for July 1948* Worked back to dry weight by classes of material on basis of Sintering Plant'treataent lead aeaaye for " , July 1948. rty.fc.lT** ' Worked forward by average assays of treatment to arrive at copper, silver.,ax^i^ld'ihiequivalent^JBaterial. by classes. . Calculated sintering cost usingstandard or fixed cost per ton*1/.; mtz Calcining Plant . *>- 1 Checked calcine inventory from metallurgical report "Ore,' etc.^oa^Hand^ Calculated calcine inventory to original material equivalent ueingf.fixedj Worked back to dry weight on fixed assay* "t Calculated segregation of lead pounds equivalent between custpa/oee^and^b^j percentages. . ' ; '` Worked back to dry weight on custom material using fixed.lead,'ae*i .. _ Worked forward by fixed assays to arrive at copper, silverj.and.golxLjcoatei products taking remainder. V; - Calculated calcining cost using standard or fixed cost per ton*?'*:^-' ic^.xo.yhasiji.oflfixsd*^. Sampling Mill Checked stock pile ore from metallurgical report "Ore, 'etc.y.on'BandJ^ Checked original material at Sintering Plant and Blast Furnaca'Smalti "Ore, etc*, on Hand," page 21* ' ^. Checked ore equivalmts of sinter and calcine from respeetlvejworkedi]^ Calculated sampling coat using standard or fixed cost per ton,;' *" ' pile ore), '' Footed all columns. Calculated cost to finish lead in wells. Prepared statement to balance worked back inventory* _> . Checked by-product equivalents to Work Sheet on By-Product*Equivalents^ Footed equivalent dry weight and metals of custom ore from siaterh in Proceas" to Work Sheet on Value of Materials on Band at Lead;J% Checked dry weight and metal content of by-product equivalent; invea Equivalents, .. . * Checked reduction cost to Work Sheet on Value of Material"-on.yiandji Checked cost of finishing lead in wells to Work Sheet on'Jalue^o ^ _ Checked grand total inventory to Statement of Cost, Treatment^ Pro&aaia Checked reduction costs to Statement of Cost, Treatmeat,Production!^ Checked "worked back" losses to reconcilement on Statementvof-v.Costy '  . MSfi* ' BOOB AND RECORDS CHSCKB)' PART II - LEAD PUNT (CONTIKOTO >' H2TAI1.UROICAL '.TOH 5HBETTS (Continuotl) '.TORK SHEET OH BT-PRODUCT EQUIVALENTS (Clork usd pen copy of m*tAliurgioaI?nipo^:OrtJ work SSs* ' Checked Special Speiss Inventory from Abstract Work Sheets oa, inventory.* in inventory* 'r Checkod addition of dry weight and metal content of by-product *quivaler&',Yas?periyqrJcedSBack Inventory, **'?v' to by-product inventory after deduction of Special Speiss to arrive at,totaL:le.qulT4l*a^.taprocfclctt l2>',: Y- ventory for valuation. Checkod dry weight and metal content of equivalent by-product inventory,''ex^^din^Sp^cialfSpaijig^tV^WorklY' *? Sheet on Valuation of By-Product Equivalent and Physical Inventories* 1 C- Checked dry weight and metal content of by-product equivalent inventory 'frc^-KorkedfBacicilnvictoryv^'^'.j'^f'-'ji, i v Checked total weight and metal content of physical and equivalent by-prodact^aventorjitYorSheet oaY-'^Yv'S* Value of Material on Hand at Lead Plant. 1 ' }-Y; H, DETAIL OF ORE PURCHASES (AT SALT LAKE OFFICE) ' ' '^.'*'1^1 f ' Checkod calculation of average metal prices on metals paid for, r -Y \-Y "W' . - r. Compared average metal prices on metals paid for with ninthly Sngiittering^aad-.Hining Journal,quotation*.to-'. verify if within reasonable limits. .Y , -JE * ': Checkod paid for metals on ore received to Work Sheet on Value of Material.oiL'jH*nd"]t-`Lead.PjLan^J^^f^;- V WORK SHEET OH VALUE OF MATERIAL OH HAND AT LEAD PLANT .' -*%**$$'',, -'.3v-1>$*?4> *" MkVY Checked all July 1, 1943 inventories from prior months work sheet*. ! '%'*? *-'>. Checkod metal content of all receipts from Statement of Custom Material Eeceived.^v;,*. . Checked paid for metals on ores received from Salt Lake Offioe Detail of,0rwPurchaea*.^*- Checked paid for metals on interplart transfers fraa settlements*' lY: Checked July 31, 1948 stock pile inventory from Recapitulation of Stock.?!!;.<$N8*j^ij? Checked July 31, 1948 bin inventory from statement "Value of Ore in,J.Bias^Yjl4u*d|Pl?>''"'i' Footed statement to "Material Put into Process." Applied average lead and copper costs of aierial received to . those -:mebalsatreatedyLndTarrlvedlat'yjalr.- 31^"^,-Y. - 1948 inventories is stock pile by deduction (last-iQ, first-out,'method^pliejij[gdirectlyj.toitreataent)* & &k- Checked stock pile ore inventory and cost at July 31, 1948 to metallurgicr*'*------ -**TT'a-'.l.u.-evl-o^fVjyiar-t*e-_r.d_*jl o--n t.. * - Hand July 31, 1948" page 22. . Checked equivalent dry weight and metal content of custom ore frcttlsjLntex: July 31, 1943) from Worked Back Inventory. .- 1 Checked calculation of metals paid for, value of metals paid for/ and freiglr i^COrejin^.P.r.o..c.e.s.s:>f : ...jTliiiii jcouti>von- tot^l Ore In process July 31, 1946 on average of Material Put into Process^* " valued at 34.75* and <34,00 respectively. - ! V'`vv Footed and crossfooted Ore in Process Inventories to *ow` increase for. 31, 1948. _ Y_ Checked dry weight and metal content of physical and equivalent;ty-^produoi from Work Sheet on By-Product Equivalents* . > Checked metals paid for, value of metals paid for> freight and refining ipoi :fktaea,vcoet' o,n.by-Y'. <&, product physical and equivalent inventories at July 31, 1948'from' '-1"-f^on'^;^^ProduCt :Sv; Equivalent and Physical Inventories and Valuation of Special.Speisv* _ Footed and croBsfooted By-Products on Hand to show increase or decrease^) 31, 1948. Y^nJ***^ J Footed all columns to total treatment* . '';Y^ ` 'ffSjJ Checked recapitulation of all inventories. . Checked reduction cost from Worked Back Inventory. ` Checked cost of finishing lead in wells fraa Worked Back Inventory. _ Checked reconciliation of physical inventory with equivalent inventory*^ Checked dry weight, metal content and value of by-producte to Btatemectuc. v 4 . , ,-n s.-; >* v^Sj; and Losses. , Checked total value of stock pile ores to Statement of Cost,. Treatment-,' Checked all applicable data to metallurgical report "Value of. Material^pi . vfjp . BOOKS AMD RECORDS CHECKED PART n - LgAD PLANT fOONTIKPSP) METALLURGICAL REPORT - LEAD PLANT , ... $TAT3g5NT Cf C151PM MATERIAL RECEIVED - PAGS 9 " "-U;4,'v Checked dry weights, metal content, average assays and cost of ore by sh. shippers from Abstracts of Oro and Concentrates Received* :M Footed all column. ** Checked dry weigit, metal content *nd costs to Statement of Cost, Treatment,'..Production.aad/Losses^by^ classes as required. r*4 BLAST BAG HOUSE FUKS SETTLED FCR BT ANACONDA COPPER MMHO OOMPANT {PACK 15)iJJ Checked weight and metal content from Abstract of Blast Bag House Puma-Shippa,d*| Checked detail of contents, contents paid for, charges and credit* from eettleaente/' STAT&SNT OP TRHATiEMT, PRODUCTION AND LOSSES, CONVERTER PLJHT - PAGB 14 %i' : nir. ' - '>; . -*' 1 Checked shipment to Raritan, from Raritan Settlement. Checked July 1, 1943 inventory from prior months report. ' Checked July 31, 1943 inventories from Inventory Work Sheet. Footed statement to production* ' .'. . ' 1. V4 V* tf r 1 ` .. .oj; r.... ^ STVr^^TIT "LEAD FUTIICM PPO^'^ r*GE CO Checked July 1, 1943 inventory from prior months statement. .. .. . Checked dry weight and metal content of July 31, 1948 inventories at plant and.-in tranait from Inventory . .fork Sheet on Lead Bullion on Hand and in transit* Calculated returnable metals, ounces gold paid for and value of- gold.on Juiy^3i^l948.-^Tentory) au^per.;^ contract provisions. ^ Chocked treatment cost per ton of lead on July 31,*1948 inventory from** - ,A* --e--^cSulAtio<o--^D*-^*S' &n'--;ixT' to* ry^"'. * Work Sheet. .. ... .W........ Calculated treatment coot of lead on July 31, 1948 inventory. . !{'>. 1. Calculated treatment cost of blsimth on July 31, 1948 inventory at contractTpr^^tof.-per'poun^retuinmhl** Calculated estimated freight on July 1948 receipts at Omaha and.on',July 7,4**!**, tu ?fi p--jftv ton bullion plus 3y/%^ transportation taaxx,. "v*: ' CChheecckkeedd tthhee ffoolllioawidinnpg ddaattaa ccnn ffiinnaall sseettttlleemmeenntt ooff UMaavy 119944f8t ddeelliivveerriieess - froBlStatementfcif.Rere^rrfce^ 1. .* Bullion from International Smelting and Refining Company-,(AS.fc K3o Weight of bullion. - Lead content and returnable pounds lead. 7:7. Bismuth content and returnable pounds bismuth. ",>0TV Silver content (returnable 100$) - Gold content and ounces paid for. ' j* '' ~ Checked all treatment charges on May 1948 delivery from settlement Checked May 1948 estimate from statement for that month. . y/ii^,, Checked Tooelo weight of July 1948 deliveries from Work Sheet-on;!3h'lpaentTr Checked Omaha weight of July 1948 deliveries (estimate)' from'atateaentV^pf; Omaha (A,S. & R. Co. report). -Checked lead and bisarth assays on July 1948 deliveries (estijaate)Pfxom'.Tc Ccmpo aite. . * v> vVj^gy. Checked silver and gold assays on July 1948 deliveries (estimate}*frosuj' calculated on Omaha weights U3ing Tooele assays. (Ctaaha assays.not/avL_ Checked lead treatment charge on July 1948 deliveries from. Assoy^alcoiat: 'Calculated metal content. \wji$ 71. ' Calculated returnable metals, treatment costs (50f per returnable.'poun^j, value thereof. .7 Footed all columns to production. s Checked division of production between estimate and adjustment. ' Combined division of production with cumulative for six aonthsjendlngvJur for ssvsn months ending July 31, 1948 ' _ Checked dry weight and metal content of July 1948 production to met^lurgi'c page 20, `` " BOOKS AND RECORDS CHECKS?'- TART II - LEAD PLAKT (COOTINPEP) '.J. HBTALLURSICA1. HEFOOT - LEAD PLANT (Continued) . OKS ETC.. ON HAND - PAGE 21 . .''><> . . ' Checked ore in stock piles from statement "Recapitulation of Stock- Pile ( ' Checked Wintering Plant and Blast furnace Smelting Plant Ore* from lbstfart*ej^ri^n,____ _ Checked all Sinter, Calcine and E7-Product inventories from Abstract Kork,'SiietS**pW.3 i Checked Lead Bullion and Converter Copper inventories from respective. Iaventory^ORkSheetii^ Footed all columns to grand total inventory* .^ Checked sintor and calcine inventories to Worked Back Inventory* >i; Checked stock pile ore inventory to Worked Back Inventory. 'l'J'r*;.'?:.. Checked Sintering Plant and Blast Furnace Ores to Worked Back Inventory*]^ VALUE OF MATERIAL OH HAND - PACE 22 ' *' >r:' '* Checked all data from Work Sheet on Value of Material on Hand at Lead P1W 5TATS1ZNT OF COST. TREATMENT, PP.CDUCTIOM AND LOSSES - PAGE 3 Dry Weight and Metal Contont: `' 'illfK M-:. ' Chocked July 1, 1948 inventories from prior oonth*s statement. Checked receipts of material from Statoment of Custom Material Received*;:-;,' *- Checked July 31, 1946 inventory of oro in stock pile from. Recapitulation of Stock Pile Ores, classifying Darwin and Shoshone separately and taking up balance as custom ore. " ^ Checked by-products inventory at plant from Work Sheet on Value of Material,pn^Haad.at Lead Plant.* Checked Darwin Mines from Abstract of Ore on Hand in Bins. .\- * . , Checked grand total Inventory from Worked Back Inventory and arrived at ;-.f(irajiai.Tlaftt` Custom" by,deductioo. Checked bullion production from metallurgical report "Lead Bullion Production^i'pageVSOi*^'.: : .Ti.r*' . Checked shipment of slag to Slag Treatment Plant from metallurgical reportl?BiasV;.FuiTiace'JSalting.Plant," page 17/ .. Checked shipment of Blast Bag House Fume to Great Falla from Abstract of. BlMt^BagrBouTurn Shipped.. Footed all coluois to treatment and production totals, including senegatioc^iito^custom,>Darwln}and ' . . Shoshone * \" Checked segregation of production into custom, Darwin and Shoshonerfron^W^kf'--*" Checked calculation of percent savings on all classes of Checked deferred losses from Worked Back Inventory. ` , Footed all columns in Reconcilement of Losses Checked total losses from Balance Sheet. Costs: ` ( - !- ;7$*. J------ Checked July 1, 1943 inventories from prior month*s statement. Checked purchase cost of ores received from Statement of Costea.Material] Checked total reduction works expense from Mbnthly Cost'Book^^^f^r- ^ Checked total value of ore in stock pile from Work Sheet>on-Value.tof^Ua^ adjusting Darwin and Shoshone ores to 90$ silver and $34,91'&^d$takl5| custom ore, ' Checked value of by-products from Work Sheet on Value of Uaterlal^oaiHind^&l Checked value of Darwin ore from Statement "Value of Ore in .BinslWl^ead?"* ` to 90$ and $84.91 per ounce respectively. v Checked reduction costs against inventories from Worked Back-Inventory*)^ Footed columns to cost of treatment, including segregation'o|purchssejqO' Deducted from total-reduction cost 55 per ton of cold - slag tons treated which does not include cold slag, \ ;=: Calculated treatment cost of Darwin and Shoshone ores using *T*rageScostj above. ` Checked converting cost from Monthly Cost Book. ... Checked reduction expense on custom ore by deduction* * Checked calculation of reduction cost per ton. k Checked calculation of reduction cost per pound lead omitting'< ..against- j": ;VL*ad gold ...... : ~F . ' thoa*'mi->. /. ;ain*3totat'.,^P' > ':3afcvs;flccta*yl.c<u;lated^; - V', IPOKS AND RECORDS CHEoran PART III SLAG TREATMENT PLANT METALLURGICAL 'XRK PAPERS _ RBCSITTS - SLAG TREATINS PLANT Blast Furnace Slag frMi Dum> Record of Deliveries Between Plante - V > . f Checked total weight of deliveries for month to Work Sheet on Slag Smelter Monthly Assay Report `cj* Checked tror.tbly slag assays to Work Sheet on Slag Put Into Process*:;^! Work Sheet on Slag Put Into Process (Some as Metallurgical Report'- Pagii'`.27)i>;: . ., Checked July 1, 1948 inventory from prior months work sheet. , .*jpv ` Chocked July 31, 1943 inventory C.yosi Bin Inventory Work Sheet and calculated metal content on monthly slag assays. -^ '' Checked weight of deliveries from Record of Deliveries Between Plaatv5j:^g|i^ .*: Checked assays on deliveries from Smelter Monthly Assay Report.^.<jgEgfr Calculated metal content of deliveries. : . ->Ci Footed all columns to quantity put into process (receipts). * -' Checked receipt to Preliminary Statement of Treatment, Production and-Losses. . . Sles Fr^n Blo^t Frirnac-* Smelter Monthly Assay Report Checkod ronthly tlag assays to Blast Furnace Suiting Plant Staterneatof<Tre'ataent, Production .and Losses. Blast Furnace Smelting Plant Statemraent of Treatment, Production and Ix>sses^^.^^. ,r^,?;. ^f_i;_`affi -'v. _ *>. V Checked monthly slag assays froomm Smelter Monthly Assay Reeppoorrtt..' "'1'' '`>"5y.. : 2.. ... \ Deducted iron and manganese content of production from iron and aanganeae' contnt1 of aaterialfintrodiced to arrive at quantity of iron and manganese making slag. ./ -Wv' Calculated dry tons of slag on basis of iron and manganese assays. - ` --,4X^5 ;y. ' '** Calculated remaining metal content by applying monthly assays to dry..tonsTas calculated^*: Checked dry pounds and metal content to Preliminary Statement...of Treatnsatjf-Production)aii.Losses, : - 'ifL^fC-*: 3fc" i'i '2334 `f v SHIPMENTS - SLAG TREATING FIANT rMm Deleaded Zinc Fume to International Minerals end Metals Corporation* Freight Bills Checked deduction of tare weight from gross weight. Checked net weights to Assay and Weight Certificate (Bartlesville' Checkod freight cost to Settlements. `^ Assay and Weight Certificates iBartlesville report) \ Checked not weights from Freight Bills. Calculated dry weights. . `' Chocked dry weights to Settlements. Checked assays to Tooele Plant Assay Certificates. Tooele Plant Assay Certificates for Settlements Checked assays from Assay and Weight Certificates (BartleavillVj Compared zinc assays to voiify if within splitting limit (. Checked average sine assays only to settlements. ; Tooele Plant Daily Assay Reports ' " ' ** ' Checked lead, copper and silver assays to abstract of DeleadedjZlna Minerals and Metals Corporation. !*a''?? Settlements . ' , . ' " Checked freight coats from Freight Bills. Checksd dry weights from Assay and Weight Certificates. :. . Checked average sine assays from Tooele Plant Assay Certificatss-^z^ Checked contract terms, footings and extensions complete on^auXse^t^ Checked lot numbers, dry weights, zinc assays, and grand'total^aoi ' Fume Settled for by International Minerals and Metals Corporation Checked grind total amount due to.Statement of Cost, Treatment^ancl51 mChecked grand tefcal amount due to Journal (Salt Lake). t-l'Aji'***''' - 500?5 AND RECORDS CHECKEDVf* PART IIX - SLAG TREATMENT PUNT* (OOWTINTOV ?n;T*.LLU~r,rC.a PAPERS {Conti n>:?d) ' -T'HIPlf^MTS - TOATIKC- PLAhT (Continued) ' Deluded Zinc to Intimations! Minerals and Metals Corporation* {Continued Abstract of Delaaded Zinc Fume Settled for by International Mineral aadilCatala'Corppratioa.', -.^5.4. . Checked lot nuatoers, dry weights, sine assays and grand total-aaount.'duVifrc[Settlements*/ ; `^'4 Checked lead, cooper aid silver assays f`rom "Tooele Plant.D_ aily' Aassay Rtte.peopr.vos^r^t.si--.^** Calculated oet3l content Footed all columns. Checked detail of contents, contents paid for, charges and creddiittss friommsseetttltelemmenetnst.s/*.'/1 n^: . Checked dry weight and jr.etal contents to Preli-ainaxy Statement. of Trreeaattmmeennts^Preoduuccttiioonn`and lLaosseses*. , Journal (Salt Lake) " ` * Checked amount due from settlements. Checked postings to Ledger. ^ ' ? * !V? v' ' ' ' v Ledger (Salt Lake) Checkad postings from Journal. __ , Footings in Ledgor are verified during course of Salt Lake Office audit., byjother Anaconda Copper Hining Conpany Internal Auditors* -- - ... . /. ,- Leaded Zinc OxJ.de Sold to Paint Companion Scale Tickets Checked weights to Invoices and Freight Bills Checks! weights to Abstract cf Leaded Zinc Cxida Sold to Paint Conpaaies^uL- ^^ Consignees' Letters on Consigned Stocks : iifj Checked pounds consignment sales to Abstract of "Leaded Zino Oxide Sold^tblPalnt Cpp*n1 -- t* ?t*'" eight Bills . Checked weights from scale tickets or count of 100 pound bags, ... '' -- ;$ 'X&JTv-! ''I Checkod extensions* ' ; - ' i'fl'l Checked freight cost to Abstract of Leaded Zinc Oxide Sold to Paint-Companies#--' *......... - **JP*-*U : Invoices , ' ` .k-b?:**- '* '* Clicked weights from scale tickets. '4-*9tVA 11W. Checked price per pound from selling order of International Smelting'iiJi fiaingJCpipagr;. Department, Saat Chicago, Indiana. " 'J"' *&'* Checked extensions and footings. , .. . Chocked entry amounts on sales and comuiaslons to Memo Voucher. Kemo Vouchors . */ ; Checkod entry amounts on sales and commissions froai Invoices, ^5,* Checked extensions on freight on consigned stocks. . * Chocked freight on consigned stocks to Abstract of Leaded ZinoGxid Checked ftntid.es to Record of Audited Vouchers, ' , ' aapm'Ua`5^4^. ? VL, ;x--?k.IUt aS<. Record of Audited Vouchers is footed and checked to Ledger- duringf- other Anaconda Copper Mining Company internal auiitors. -1 Ofixe",luditrby M.. > Aviv.; > . Assay Certificates . Checkod assays to Abstract of Leaded Zinc Oxide Sold to Paint.Companies . .. .:-. x Abstract of Leaded Zinc Oxide Sold to Paint Conpanies Checked weights from scale tickets or Consignees' Letters. Checked assays from Assay Certificates. .! Calculated metal content, Checked freight cost on direct sales from freight bills and'on- Checked total sales price and commission on direct sales from Checked gross sales price and commissions on consignment sales/fW*:,C*ili';j .'and 'consignee*1 'letters on .consignment stocks, ' ^ 'i3$4i Footed all columns, Checkod dry weight and metal content of total shipment to- PreliaiiaCTjSt*] !retmsnt ^Production and Losses. '- Checked net revenue to Statement of Cost, Treatment and Production. . ' - l~ ilo scale tieVnta were available on July 1943 shipment from plant . by actual count of 100 pound bags. . rocs? A.VT) RECORDS chbckbp PART XTI - SI.A~ TREATMENT PLANT METALLURGICAL lTRK PAPSFS (Continued) . '- ' SHIPMENTS - SLA'? T3SATIB3 PLANT ' Do)oaded Zi;v: Pure Returned to Anerdcsn Zinc Conrany of Illinois Scale Tickots Checked deduction of tare weights from gross weights* Checked all weights to Record of Lead Ore Received {form ueed lends Report of Material Sampled ' ` 'fje&ift, 11 Checked moisture percentage to Record of Lead Ore Received. ;l f-: `, Record of Lend Ore Received , ';'tM'' ^3' "* Checked groea, tare and net weights from scale tickets. x - s . ' Chocked r-vristure percentage from Roport of Material Sampled. , ' .' ; Checked moisture and net weight to Abstract of Deleaded Zinc Fume Returned2to~.Aasriaan~Zlnn: Coq>apjrt;: {Pen Copy). ^ $ .. i ?; . Daily Toocln Assay Reports (not for settlements) . >!%?'*>'O?"- ` ................. ~ - "Checked as3aya to Abstract of--Dolnad-ed-Zin-c -Fum-e -Returned to American .Zinc Qoapany.^ o '-V 1 Tooele Assay Certificates {for settlementt>) **'.'/* 'V?,\! ' ! Checked Tooele assays to Weight end Assay Certificate of American Zinc Coopany of Illinois.'" Umpire Assay Certificates Checked umpiro assays to 'Weight and Assay Certificate of American Zinc Coflpany'of Illinois. h y..' Weight and Assay Certificate cf Ameerricicaan Zinc C1 onpany of Illinois . ?* V >\|V '` vtr^ ' . -'t ' Checked Tooele assays from Tooelee Assay Certificates. VfiSflitreeksT'-> Checked umpire assays from Umpire9 Assay Certificates, .* `''tag Checked calculation of average snettMtle.mnetnnft iatsasaavy /o\r>r nusea notf umpirr-ea aassiaavysi /x?MS>CJ?ft e Calculated dry weight and cine extent. .. . , Checked dry weights and cine content to Statement on Comparison of Tooeie^s .Settlement'DryWeights snd Zinc Content. ' Statement on Comparison of Tooele and Settlement Dry Weights and.Zincz :: Checked dry weights and zinc content from Abstract of Delaade^^ZinisTFi >inc Company. ............. Checked dr/ weights and zinc content from Weight and Assay CertificateriofEMU'rl'caaiZiiii.w . .. Illinois. ; #' Checked difference betvrean Tooele data and settlement data. ' * Footed all columns. Pl^-V$: '.j v5h`d ................. rv- #.*$:& . Checked difference or "adjustment" to Abstract of Deleaded Zinc\Fume; tovAmerican, Zinc.Company. Abstract of Deleaded Zinc Fume Returned to American Zinc Company^. Checked wet weights and moisture percentages from Record of. LeadX Checked essays from Daily Tooele Assay Reports. Calculated dry weights and metal content. * Checked adjustment from Statement on Comparison of Tooele and.|Sstii Footed all columns. ____ _ Checked inventory of Deleaded Zinc Fume belonging to American' Zinc.Coapanyij on Shipments and Inventories. ;( ^ Checked dry weight and metal content to Preliminary Statement of 'Troa^ :|i` iMvstrroRi^s - slap trsaiiho fuht l.-'-'a'. Deleaded Zinc Fume ' -. . In Transit to International Minerals and Metals Corporation jV- ii'ghtjliTZijac; Cootct. ... ---------------- WjrifShtrt Bills of Lading ' ... : .; Checked car nuobers and weights of fume shipped to VorkjSheetfpa! Metallurgical Statement on Deleaded Fume Settled For pi> t Checked lots received at Bartlesville to Work Sheet on Shipmot^ Tooele Plant Daily Assay Reports ./ Checked assays to W0ric Sheet on Shipments and Inventorie.l*gs^, ; fi: S BOOK? AND RECORDS CHECKED PART III - Sim TREATMENT PLANT (CONTINUED) *? METALLURGICAL WORK PAPERS (Continued) . .. INVENTORIES - SLAG TREATING PLANT (Continued} , Deleaded Zinc Pumw (Continued) In Transit to International Minerals and Met ala Convcratlon (Continued) Record of Bartlesville Shipments (Record of Lead Ore Received Fora) Checked moisture percentages to Work Sheet on Shipments and Inventories Work Sheot on Shipments and Inventories . Checked car numbers end weights of cars shipped but not received at-Bartleindlle.S.^ i'* j < Checked assays froru Tooele Plant Daily Assay Reports* '. . 1. Checked moisture percentages from Record of Bartlesville Shipments,.,,, t.'-v-jii:. 5. Calculated dry weights and metal content. .. ,* .*{> 5. = . _ . .-.r Footed all oolumns> *' Checked inventory to metallurgical report to Preliminary Statement of Treatment, Production and Losses* At Plent ' Inventory Record Book - Checked tonnagos to Work Sheet on Shipments and Inventories* ... " - *. Monthly Report of Material Sampled . .. . Checked moisture percentage to Work Sheet on Shipments and Inventories* - +: j . . " Monthly Tooolo Assay Roport .. . .. . Checked monthly assays to Work Sheet on Shipments and Inventories, ' . ' . Work Sheet on Shipments and Inventories . i. . ` * . .. ' Checked tonnages from Inventory Record Book* . Checked moisture percentage from Monthly Report of Material Stapled* ' . Checked assays from Monthly Tooele Assay Report. Calculated dry weight and metal content, : -T ' ... - ,, Deducted inventory of American Zinc Co., and checked to Preiiminary-St`item^of .Trsatoaot,' Production and Losses. ;V-: ` Due American Zinc Coroany of Illinois Work Sheet on Treatment of Residue Checked July 1, 1943 inventor!1! from prior months report, Chocked receipts from Statem\t of Custom Material Received.jt-^rJjSli'^^ *>.: ij: lV $>*:' Checked July 31, 1948 inventories from detail of ore on hand/iri'bi&sland Frwoowteud sat;a.atveomfient tvoo treatmenntt*. 1' . '.Vvfu Calculated zinc content treated at e05*, added zinc due July 1/ I948,,tjuid.deducted'tinc content^of. ' fume shipped in July 1948 to arrive at quantity of zinc dus-'AmerioaaVZinc'Coapany, July 31,:'l948* Checked zinc content due to Work Sheet on Shipments and Inventories. ';!<V Work Sheet on Shipments and Inventories . Checked zinc oontent due from Work Sheet on Treatment of Residue Worked zinc content back to dry weight on basis of zinc as3layy^jon baarirrilni^gesi^iiwgyenatoryy,.jj^3 Calculated remaining metal content on barrings assays* 1 '' ^T~~y'a8i(juf^^, Checked inventory to Preliminary Statement of Treatment, Prodict^avand^Mes.^a^^f^^-f?^ U* Loaded Zinc Oxide on Consignment to Paint Companies ; Consignees* Letters on Stocks Held Checked pounds inventory to Inventory Work Sheet, Laboratory Assay Certificates Checked assays to Inventory Work Sheets, Inventory Work Sheet Checked pounds inventory from Consignees* Letters on Stocks Checked assays from Laboratory Assay-Certificates. Calculated metal content* Footed all columns Checked total inventory to Preliminary Statement of Treatment, !?^ ' *' * PNYC 00012229 I..';:..: EOOtS jKD RECORDS CHECKED PART III - SLAG TREATMENT PLANT (CONTDnJKD)' METALLURGICAL WORK PAPERS (Continued) . . ' y>. EIV31T0RIE3 - SLAG TREATING PLANT (Continued) Leered Zinc Oxide on Hand at Tooele Plant Memo Book on Monthly Inventory Checked tonnages to Work Sheet on Inventory Net Weights, . Superintendents Monthly Plant Inventory Statement ' ' : ' >T Checked tonnages to Work Sheet on Inventory Net Weights, . ' Checked tonnages to Preliminary Statement of Treatment, Production and'Loss^'- Work Sheet on Inventory Net Weights Cwnheccikceda tooonnnnaages firom MKemao Bsooookk on Muoonnttnhily Iinventory, - v. ' . Checked tonnages from Superintendents Monthly Plant Inventory Statement, !'<?*{*.; * Checked tonnages direct to Preliminary Statement of Treatment, Prodoctloa.an^^oss j^ervapplicible, . Checked tonnages to Statement of Value of Lead Fume on hand at Tooele*Sla;g|Treating'Pl*ntV-'where applicable. ''TS'-v'ti*- " .. v :' ' , .. Statement of Value of Lead Fume on Hand (Inventory Work Sheet) " 'V r ' ' * " Checked tonnages from V/ork Sheet on lnventory Net Weights, i,- : Checked metal content of consignment inventory from Inventory Work Sheet,. Calculated metal content of plant inventory at monthly assay, Calculated metal content of storage inventory at prior months assays. . * .. Footed all columns, ^ Checlced consignment inventory separately, and plant and storage inventory as one total to Preliminary Statement of Treatment, Production and loss, ;r.;. ' . See separate work program for* valu.ition of inventory, ' _ Blast Furnace Slag (Reclaimed) Memo Book on Bin Measurements Checked empty depth to Bin Inventory Work Sheet, - ft . . strife Tables on Cubic Feet Volume per Foot Empty Depth Checked cubic feet to Bin Inventory Work Sheet, - f '<> re Bin Inventory Work Sheet Checked empty depth from Memo Book on Bln Measurements ir. " .--.i .1* Checked cubic fset from Tables on Cubic Feet * Volume per Foot.fcpty Depth Checked weight of bin inventory using weights per cubic foot\pryiou^jr;deiermined, l. V Checked tonnages to Work Sheet on Slag Put into Process*, - ' r Mv ; ; Inventory is in same status as that on dump end does not enter matallurgical^report, v hV METALLURGICAL WORK SHEET PRELIMINARY STATEMENT OF TREATMENT. PRODUCTION AND LOSS1S iv < li: *-y : Received Section - Checked receipt of du^p elag. from Work Sheet on Slag. Pub Into' P. rocess. .. . .. Checked receipt of moltena slag frnom B" last -Furnace S me. lti.ng _Plan. t!. S_ tateaeat'fof'Treatment,'.Production, and Losses. Footed total receipts (trreeaattmraeanntt)) .~ J Checked receipts to Stateemmeennt of` Cost, Treatment and Production, .&&.*' V Inventory July 1. 19*9 Checked all inventories from prior months statement. Inventory July 31. 1948 . ' k:*? 'r-'ii'Hjf Checked tonnages where applicable from Memo Book on Monthly Inventory. *' r'JV-': Checked tonnogos where applicable from Superintendents' Monthly1 Plmtrjlxriijintory Statement,:* Clicked tonnages where applicable from Work Sheet on Inventory.Het'.Weighti'i^^\ y'-^ir1 Checked nil deleaded zinc fume inventories, dry weight and matal^contant: and Inventories. . '` Checked all leaded zinc oxide inventories, dry weight and aetaij.cpctaql Fume on Hand (Inventory '.York Sheet), * snt:>.o kValue^of L . ... ` Calculated metal content of inventories where necessary- on basis;'of^curru- Checked all inventory items to metallurgical report ''Ore, etc.on'Handfand Checked all inventories to Stctemnnt of Coot, Treatment and 'Production*!1- Footed all inventory colucr**, <' . \k-' ' V-'r : : -` Mi ^ -V-- BOOKS AMD RECORDS CHECKED ; PART III - SLAG TREATMENT PUNT (CONHHUg)) METALLURGICAL 30RK SHEET (Continued) ` PRELIMINART STAT3J1MT OF TREATMENT, PRODXTION AND LOSSES Ship[pent 3 (Continued) 1... ; T -r-. . Cheeked shipment of deleaded sine fume to International Minerals-and Metala'jCorporatiou;:from'Metallurgical Report - Page 28. - ' :*v4&&' Checked shipment of lead fume to lead plant from Abstract of Lead Fume Transferred,to, Tooele'Lead.-plant. . See Lead Plant Books and Records Checked for detail. i* Checked ahipoents of deleaded zinc oxide to paint coapanles from Abstract-ofi Deleaded^Zino.Oxide.Sold to ... Paint Conpaaies, . \ '!/' 'v ' $S\& U \ * ; Checked shipments of deleaded zinc fume to American Zinc Coopany from Abstraction .Deleaded Zinc-Fume`-'v - Returned to American Zinc Coepany. . . . Combined shipments with July 31, 1943 inrentory and deducted July 1, U948'inventory.to.arrive^.production* Checked all tpplicable data to statement "Slag Treating Plant Final";Whicti: eliminate*. saleslosses* * :- Checked all shipments to Statement of Cost, Treatment and Production!.j ' ` -t'.i i * , ! ' '/ ` *.'' ' - FINAL STATEMENT OF TREATMENT, PRODUCTION AND LOSSES (SLDONATBS SALES LOSSES) ,, Checked treatment from preliminary statement* * -- Checked items of production by adjusting shipments by inventories as .shown,on preliminary statement, segregating sales losses on each item of production. . ; ; - ' ,,v / Footed all colunas of treatment and production, omitting sales losses* Checked deduction of production from treatment to arrive at losses* : v ` , : : STATEMENT SHOWING SETTLEMENT FOR SALS OF LEAD FUNS TO USA3 PLANT .- . *. Checked extensions and footings using schedule provided by management ,aad;monthly lngiiieering and Journal quotations. Checked revenue to Statement of Coat, Treatment and Production. :' \\ ' . :'! i* .\':-V ' ' ^ l:; t STATMfflTS SHCTtINO ViLOOTOH CP IKTBIICHIB OP FINISHED PPRBDODDUUCCTTSS, - ' ' V'4- .. k. ' .'s Leaded Zinc Oxide ; -vf ' ' '' -J. . -J- . - ,' Checked calculation of settlement complete, using schedule provided by.^ha'iiiLnagamsnt'for.transfer of products between plants. ' Checked value of inventory to metallurgical statement "Ore, etc .',\oa. Headwind'YaluaV^PAga1 ^*^4* ' Checked value of inventory to Statement of Cost, Treatment and Predactlcn^ffiagfc^ ~ -fr Deleaded Zinc Fun* ; Checked calculation of settlement complete, using contra_c_t t.e..rmss- beatweean'.tthbaejXjlnntfceanniai.atitoionnaal Smelting and' Refining Company and the International Minerals and Mirett*anls c" o>pprtt.o....*....^. ^g- ' a' - Checked value of inventory to Statement of Coet, Treatm*ennt andProductions^v ^ l,.' Checked value of inventory to metallurgical report "Orei,. etc., rioavBand*aadjTalusiS- Paga;-3S^.`:jM.^ >p r'*7.. STATEMENT SHOWING SETTLEMENT FOR PURCHASE OF COLD AND MOLTEN SLAG ------------------ ;------------------------------------------------------------------------------------------- Checked extensions and footings using schedule provided by tbs management, Checked cost to Statement of Cost, Treatment and Production. METALLURGICAL REPORT - SLAG TREAT!>G PLANT * BLAST FURNACE SLAG RECLAIMED FROM DUMP AND PUT INTO PfPCESS PAGE; Included under Receipts - Slat Treating Plant - Blast Furnace Slag</ro; into Process." DELEADED ZINC FUME SSTTLS) FOR BT INTERNATIONAL MINERALS AND METALS COBPORATIOH'^PAGE 281 Included uxvder Shipments - Slag Treating Plant - Deleaded Zinc Fume:.to,vXnte^zxati9nal Minerals and^Metals Corporation as "Abstract of Deleaded Zinc Fume Settled for by^^t<yn.8rt^^^^^^^^^s^^^^etalCorporation." 'M '-if % r;wm. BOOKS AND RECORDS CHECXWn v FART III - SLAG TREATMENT PLANT (CONTINUED) METALLURGICAL REPORT - SLAG 1RBATIN3 PLANT (Continued) '* LEAPED ZINC OXIDE SOLD TO PAINT COMPANIES - PAGE 39 % Included under Shipments - Slag Treating Plant - Leaded Zinc Oxide Sold of Leaded Zinc Oxide Sold to Paint Companies*" BELEADSD ZINC FUME HETURNTO TO AMERICAN ZINC COMPANY CP ILLINOIS - PAGE 30 Included under Shipments - Slag Treating Plant - Deleaded Zinc Fume Returned*to American Zinc Company of - Illinois as "Abstract of Deleaded Zinc Fume Returned to American Zinc Coopany*">>>:' :;/ i.&j*r , . c - CRK. ETC.. ON HAH) AND VALUE - PAGB 32 1 ' . 'VS.`.`.n ' ';> ` v-lT ""t? s 3iv Checked dry weight and metal content of all inventories from Preliminary Statement'of Treatment, Production 7n and Losses, Footed all inventory columns. .: ; .^ '*' -./ * . ' : .1 - Checked inventory value of by-products from Statement of Cost, Treatment and Production* . ' , : Checked valuation of leaded zinc oxide and deleaded zinc fume from Statements Shewing Valuation of lew V ventoriee of Finished Products, ./ ' .` STATStSHT CF COST. TREATMENT, PRODUCTION AND LOSSES VALUE OF PRODUCTION - PROFIT AND LOSS - PAGE 33 Checked dry weight and metal content of treatment from Preliminary Statement of Treatment, Production and Losses, " -i.. . Checked all July 1, 1948, inventories from prior months report, J Checked all July 31, 1948, inventories from Preliminary Statement of Treatment, Production end Losses, , - Checked dry weight and metal content of all shipments from PreiiBinary Statement of Tresfcasnt, Production: and Losses. <V ; jr.* j '*( Footed dry weight and metal contents to finiahed production, >* ; Adjusted finished production by by-product inventories to arrive at total-production, (\uf. v ' . * ' -. Checked revenue from sale of lead fuime to Lead Plant from Statement Showing-SsttlamentforSals of Lend , Fume to Lead Plant, -^ "> ' - ' .. - Checked revenue from sales to paint companies and to International Minerals and Ratals Company from respective Abstracts, . .` - \ .. Checked valuations of leaded zinc oxide and daleaded zinc feme from.respective,Statoasnts.Showing Valuation . of Inventories of Finished Products* ' i"i. -^ - ' \ . Checked cost of cold and hot slag from Statement Showing Settlement for. Purchase "of Cold and Molten Slag, '' " Checked Slag Treatment Plant monthly cost and Deleading Plant mnthlyi'eost afro .Cost-Book for. July, 194, . Checked calculation of Jrly 31, 1948 in process inventory (fuming plaat:oost-fonly),on.'costof production : basis, ` : ?*** '7 - , Footed and crossfooted all cost columns to arrive at profit* ^'"" '/ Checked inventory value of by-products to metallurgical report "0re,~;etc.<yjcin1 Band- and Value"/page'38. ; j-h* 'V . PART IV - SULPHIDE CONCENTRATOR PLANTSi : METALLURGICAL WORK PAPfftS ^ "r *"?7 ^ ` RECEIPTS - SULPHIDE CONCENTRATOR .... \ Park Utah Consolidated Mines Company Crude Ore Perk City md Keetley/ Pta - . . ''-> *'NL r 8%. Weight and Moisture Certificate of Utah Ore Sampling Company-.(.I.n. v3alt- Lake.?j0oX*^..): : Checked deduction of tare weights from gross weights. " Checked calculation of dry weights. Footed all columa, .. . T. . . Checked car nuober, wet weight, moisture percentage and dry weights to Hqtios^pf .Shipasnt.'(Prepared at Salt Lake Office sad mailed to Tooele Office), 7 1' '%: Notice of Shipment (Prepared at Salt Lake Office). ' Checked car masters, wet waists, moisture percentages and | -- - ... .. ` cates of Utah Ore Sampling Coapany, Checked weights and moistures to Abstract of Ore Received. 1 ,;tr` 1*. ^ . ` - BOOKS AND RECORDS CHECKED PART IV - SULPHIDE CONCBNIftATCR PLANT METALLURGICAL fPRK P.tFBS iCc-nv.ir.uad) RECEIPTS - SULPHIDE COHCSytRATOR (Continued) /1-. .* r|r^` ;'r*: :*>V 7:i.g Park Utah Consolidated Mines Company Crude Ore - Park City and Keetley. UtthriSfCoptlmiedr-i rafej Shipper's Assay Reports (In Salt Lake Office) Checked assays to Settlements, Tooele Assay Reports (In Salt Lake Office) Checked assays to Settieaents* .. - V. i'li ** ' * r " .*' ' ,,** . ' .V-UKU./-'v*/. "hi 'rf . =*. Umpire Assay Certificates (In Salt Lake Office) Checked assays to Settieaents* Settlements Checked set and dry weights and sampling cost from Weight and Moisture Certificate of Utah Ore Sampling' Company* v/a.-. _ Checked shipper's assays from Shipper's Assay Reports* . "* ) '' . . :V Checked Tooele assays from Tooele Assay Reporte. . -/ -VT-p*./. " r' j Checked unpire assays from Umpire Certificates* ' : vr. ; . t--v '. Checked use of contractual splitting limits* - ... > Checked calculation of average assays, or use of uapire assays to arrive at settlement assays* - Checked weights, moistures, contract terms, footings and extensions collate on .7 .settlements (50)*' Checked assays to Abstract of Ore Received. .... . . Checked costs to Ore Purchase Adjustment Record (at Salt Lake Office)* V Ore Purchase Adjustment Record (At Salt Lake Office) Checked purchase costs from settlements. Prepared work sheet to arrive at monthly total cost of lots* ;ir Checked monthly oost to Abstracts of Ore Received* Grand total cost of all ore is footed, checked to Journal Entry, and General Books during course.of Salt Lake Office audit by other Anaconda Copper Mining Cospany Internal Auditors* : : r Abstracts of Ore Received ** >-- ' Checked wet weights, percent imo'is'ture and' d' ry we'ig`hts f.r.o...m.....N...o..t.ice of ShipamB' ^t"Prspared at Salt^.Laks ' . Office)* ,*'t:' , -' Checked assays from settlements* Calculated metal contentt.. : v.`O'' ^'\Ai'"iS*!.- ^ *' .&'S-' ' Checked total cost of ore from work sheet prepared from Ore Purchase''Adjustment Becord^.^J^: r>. - . Footed all colums* 1- . . 'i .: v ' Checked total receipts and cost to Statement of Custom Material Receivedf(Metallurglcal Report, Page 37) national Tunnel and Mines Conpany (Bullard Lease) ' ' " ' ?v : :` ' Checked receipt of crude ore as per books.and records as outlined'abor*Ifortorea.,from.Cosbined.Metals j'..; H deduction Coapany (Lead Plant). fC.-. Checked weights, moistures, assays, oontract terms, footings-and extanaionijoompletetoatl^settlemagtr-^.. . (1005t) included in July 1948 accounts, ,r: . ' '^r:x Vjry SHIPUBtTS - SULPHIDE CONCENTRATOR PLAHT ' ' s-.'-AsSja&K' : 2inc Concentrates Shipped to Anaconda Copper Mining Coro any. Aaacoixla. Montana V . . ' Anaconda Letter of Transmittal on Sample with Accompanying Weights CP-.-yV ' ''! ' Checked dry weight of cars received at Anaoonda to MetallurgicaX^Bp|ort5-*^-,iC'*o--n--c--e-n-tratesvSett-led For by Anaconda Copper Mining Company," Page 39* ' ** * Tooel* Plant Assay Certificate ' >-v> : Checked assays to Settlement* Settlement Checked assays from Tooele Plant Assay Certificate* Checked average of Anaconda end Tooele assays* ^ '.-Uv- ^npi -toljt.' i . , Checked-assays to Metallurgical Report "Zinc Concentrates SettledtforjbgriAnacgndjuCopper.fMiaing Coapany,?: Page 39. ' %; ** Checked final June 1948 settlement to obtain adjustment; a;nount.'<kt.e-to-use.JoiJp)reliJdnary,-i4^Jgne.;.1.948 account, and checked preliminary July 1948 settlement, aLlI la--c--c-o--r-d-ln-g-i-to'stecrnsrof*. oontr.act^aad' A* to footings and extensions* ...T,' Checked total revenue to Metallurgical Report "Zinc Concienntrtraattees < "; Mining Company," page 39* PNYC 00012233 BOOKS A1I0 RECORDS OflttKKn : f3* .*'. -, . - , PART IV - SULPHIDg CONCEHTRATOR PUNT (CONTIKUSP)'{>V ?S \l METALLURGICAL XPK PAPSR3 (Continue) ,SHIPMENTS - SDLFI! 1DB CONCENTRATOR PLAKT (Continued) ijiWv&sfe: Zinc Ccncen^rafr*n Shipped to Ar-a-rm^a Copper lining Company, Anaconda. Montana '. HContinuedJiv ` . Metallurgical Report "Zinc Concentrates Settled for by Anaconda Copper Mining Coapany," Page -39' Vr.-,: Checked dry weight from Anaconda Letter of Transmittal* * ..* ^^ Checked asseys from, settlement, ' * Checked total settlement amount from final June 1948 settlement adjustment'IkndKJuly 1948.kpreliiBlnary settlement. '**>;..'-#>***:;Sfc'V Calculated metal content. ' `^ ^ Checked paid for contents for June 19-18 adjustment and on July 1948 preliminary'data* -' 4 , \ Footed all columns* . Checked total revenue to -Journal ' *:-i;-; ' ; Checked dry pounds, metal content on revenue to metallurgical report "Statement of Coat, Treatment, Production and Looses," Fage 45, . - * . ^` ' Journal '. /' " : ' Checked entry amount from metallurgical report "Zinc Concentrate* Settled for by Anaconda Copper mrdng Coipany," Page 39. ; :. Checked postings to Ledger. .' ._ . Ledger Checked postings from Journal. - i Footings in Ledger are verified during course of Salt Lake Office audit by.other Anaconda Copper Mining Company internal auditors. ' .. : . Zinc Corcentrwtes Lost in Transit between International. Utah, and Anaconda. Montana . Butte Traffic Department Claim (on file at Salt Lake Office) . -i\..V`- ' Checked dry Height loss and claim to Metallurgical Report "Value of Zinc'Concentratee^Loetjin Transit,"' Anaconda Monthly Settlement *' Checked assays to Metallurgical Report "Value of Zinc Concen.trates Lo8t'T(ln;Trensit,"!. Page 40.v^ Metallurgical Report "Value of Zinc Concentrates Lost in Transit," Page 40. * ^ ' i -i1'- . ' Chocked dry weight and amount of claim from Butte Traffic Department Claim*^--^ i ' ;ff; Checked assays from Washoe ^ampler monthly settlement. vK : C-"y ' Calculated metal content. ' * *. " '** kV Calculated detail of metals paid for and value thereof at contract':teraaV^'ad4usting;'8amo'by tratment charge to agree with total claim. . ,'v ^' Checked claim amount to Memo Voucher. Checked tonnage, metal content and revenue to metallurgical report^"Statementi-of; Cost, Treatment, Pro duction and Losses," Page 45* f ' ' ' Memo Voucher ' - ~ -v ' - Checked claim amount from metallurgical report or claim. . . * . r,-v ^ ; > Checked entries to Record of Audited Vouchers. .* Record of Audited Vouchers is footed and checked to LedgerOffice^'audiV'by': other Anaconda Copper Mining Cocpany internal auditors. '* '* *" ' ' ' INVBNTORIBS - SULPHIES CONCENTRATOR PLANT * Ore in Stock Piles Daily Car Report (Du^s) Checked car numbers d'umped at stock piles to Record of Milling 0re!;5ec#ixsdjjtqjobtainliot:nuiibers* ' Record of Milling Ore Bec^lved ' *' J` Checked car numbers from Daily Car Report* : Checked lot numbers to Abstracts of Ore Received* Abstracts of Ore Received ___ . Checked lot numbers of ore diaped to stock pile from Record of Milling..Ore: Beceived*?^ .'i?;?t(n',. Checked weight and metal content of stock pile receipts by shiiye^^UyD^po/dLlon cf/r.OresjReceived* Record of Deliveries Between D^sartments . Checked weight of removals to Record of Stock Pile Ore* 3^t ..v >*a pNVC 00012234 '.4& vr vi: ' St/' ralitraa  !?' :V BOOKS AND RECORDS CHBCKBD PART IV - SULPigpg CONCENTRATOR PLANT MSTAILURGICAL 'VORK P APSIS (Continuod) IN7B4'IT'KI^3 - SULPHIDE CCNCSHTaAIDR PUNT (Continued) t Pro in Stock Piles (Continued) Disposition of Ore Received -i ;.% Checked weight and metal content of stock pile receipts from Abstracts of Ore Received*':>jv . 4 , Checked weight and metal content of stock pile receipts to Record of Stock pile Ore* ' Record of Stock Pile Ore . ` .. ' '' ; V.' V.' Checked weight and metal content of stock pile receipts from Disposition'of.'Ore Received*^ IT' . ' Checked weight of removals from stock pile from Record of Deliveries Btw*DepartaentBV^:.-' Checked percentage of removal to prior on hand and applied same to arriye^at^dry-iieiibt .and laetai".. . content removed (ore is not sampled and assayed upon removal)* ' c : . : ' Footed all columns to inventory at July 31, 1948. ^ '' Checked inventories by piles to Recapitulation of Stock Pile Ores* ,v ;* ' >, Recapitulation of Stock Pile Ores Checked inventories by piles from Record of Stock Pile. Ore* .. Footed all columns, . '. Checked total to metallurgical report "Ore, etc,, on Hand," Page 42* ' 4 ' " : . Ore in Bins (Bln measurement data excluded as all inventories in bln were determined on ` basis of full lots and settlement data thereonj _1 ` ' ' Abstracts of Ore Received Checked bin lots by stiippers to Abstract of Ore on Hand in Bins* Abstract of Ore on Hand in Bins ... . Checked inventory lots of July 1, 1948 still on hand from prior mootba^ai^traci* Checked weig.h..t....e..n..d....m...e...t.a...l...o..o..n..t..e..n. t of bin 'lot's by ship]pers from[A"bs' trac'tlo&O*ra^R" eca*iva'd/^P`lant"^d"id not '' ..' operate and all lots Footed aallll acoluluMmn>s.. dumped into bins were on hand July 31, 1948),l~L`.. , ^ ` '' Checked totall, inveennttoorryr to meettaalllluurrgiiical rerp-ort "Ore., eettcc*.,1'`on Haanndd,V*PrPawgwae1t^4422^*>^i I/"rt'>. '* - Checked total inventory to statement "Value of Ore in Bins, Sulphide^Concentrator. * '' ^.r - Inc Concentrates on Hand at Plant . ^~ Superintendent's Monthly Letter on Concentrator Treatment : ;l- Checked tonnage of zinc concentrates oa hand to Abstract of-Zinc Concentr.ateaVntHand*'1 Abstract of Zinc Concentrates on Hand r - '/!?'f " '' u,.. :" ' ' Checkad tonnage from Supei'intendeat's Monthly Lotter, v: - - : 1 Calculated dry weight #*pd metal centent on best available assays* 1 .V: i ^; Combined inventory within transit inventories and checked, total to. metallurglcal'.r^ort v*Ore,^ etc*'J' on- ' Hand," Page 42. . ; ^. : Concentrates in Transit to Anaconda and Great Falls. An,aconda and Great Falla Letters of Transmittal on Cars Received ''J- rrZkkii^v*B!-JS i. Checked car numbers received against Tooele Bills of Lading,' ' Tooele Bills of Lading `' :\}y:' Checked car numbers from Anaconda and Great Falls Letters of:,TranaaittaWo*4i&^TBeceiTedi'^V^;^^.' Checked numbers and weights of cars ehlp_p. ed from Tooele., but,.nnoot'frreecceslivyaad/^Ui UIontanaHojAbstracCof Zinc,: Concentrates on Hand, (None in tranuit July 31, 1948; ' ? Moisture Reports ".y'Z Checked applicable moisture percentages to Abstract of Zinc Laboratory Assay Report Checked- applicable assays to Abstract of Zinc Concentrates on B&n<Uiv^ Abstract of Zinc Concentrates on Band ,i< Checked numbers and weights of cars shipped from Tooela but Dot.receive^iii^Montanaifrca-TMele Bills of ULaddiinng*,. ;i: ^ ::i-' ' Checked moisture percentages from Moisture Reports, / ' LV*^ '[ 7 - Checked assays from L" a"boratory A' ssay Reeppoorrtt* v* ": t ' *C-a--l-c--u--l-a.te..d -d-r-y----w---e--ig--h--t-s- and -m--e--t-a--l---c--o--n--t-e--n-t. .. }>: : i,. '. Combined in transit inventory with plant inventories Checked total inventory to metallurgical report "Ore, etc*, on^Hax^*?^ Checked total inventory to metallurgical report "Value of Zinc^C^cento vrjP-':.. . ^HaneLand- inTrenait," ..... PNYC 00012235 , wtaar-m:: mm BOOKS AND RECORDS CKKKZD PART IV - SULPHIDE CONCENTRATOR PLANT MgTALLUnOTCAL 7CRK PAPERS (Continuod) . VALUATION CF IHVKHPRI^S - SU1FHIEB CONCENTRATOR PLANT .. / , Valuation of Ora in Stock Pil*s /' ' . .. * Statement Shoeing Value of Ores Put Into Stock Piles ' * - ,,-v! "'J Checked lot numbers, weights and metal ccntent by lots from Abstract of Ores* . . Checked following detail on all lots: . " . . Metal content and metals paid for, except gold paid for* ../ Value cf lead, copper and line paid for at settlement pries* .* Value of silver at 34,75$ per ounee. - j- , Value of gold paid for, adjusted by calculi.ed ounces paid for at $34.91 per ounce, repriced at $34.00 per ounce* ` ` Treatment charges per settlement. ' Footed all columns Checked data to Record of Stock Pile Ore, Record of Stock Pile Ore Checked settlement data on additions fro/a Statement Showing Value of Ores Put Into Stock Piles* Checked calculation of removals at average of "to account for" (No resnvals during July 1946)* Footed all columns to inventory at July 31, 1948. Checked inventories 17- piles to Recapitulation of Stock Pile Ores. Recapitulation of Stock Pile Ores Checkod inventories from Record of Stock Pile Ore. Checked inventories to iTork Sheet on Value of Material on Band . - Valuation of Ore in Bine Statement "Value of Ore in Bins - Sulphide Concentrator" ~ '. Checked dry weight and metal content of all material on hand in bins from Abstract of Ore on Band in Bins. Checked following settlement detail on lots which were on hand: Metal content and metals paid for, except gold paid for. ' . .\ Value of lead, copper and nine paid for at settlement price* >. %>. ' . . Value of silver at 34.75$ per ounce. . / 'w-;- /> - Value of gold paid for, adjusted by calculated ounces paid for at $34*91 per .ounce, repriced at $34.00 par ounce, . v *' rA - Treatment charges per settlement. Pooted all columns, ' Checked data to Work Sheet on Value of Material at Sulphide Concentrator * Above statement was not prepared at July 31, 1943 as values were arrived at by shorter method a* follow:;: Checked inventory on value of ore on hend in bins July 1, 1948 from prior months statement. Checked receipts segregated Into metals paid for, revenue and treatment charges -from Salt lake State ment of Receipts, changing values of silver and gold to 34.75f'and;$34,00 per ounce, reepectively. Checked stock pile inventory segregated into metals paid for, revenue'and treatment charges from - Statement Showing Value of Ores Put Into Stock Piles* * Footed statement to value of ore on hand in bins. .. Checkod data to Hork Sheet cn Value of Material at Sulphide Concentrator, Valuation of Zinc Concentrates on Hand and in Transit Seme as metallurgical report "Value of Zinc Concert rates on Hand and in Transit- July 31, 1948/ Page 43, VKTALLU.RC-ICAL WORK SHEETS DETAIL OF ORB PURCHASES (AT SALT LAKE OFFICE) Checked calculation of average metal prices on metals paid for* . . * . ` Compared average metal prices on metals paid for with monthly &iglMriag7an4.'Kining Journal.quotations to verify if within reasonable limits. . r Checked paid for metals on ore received to Work Sheet on Value of Mstarial^on-Hand'aV-Lead-.plant* . ' .' V BOOKS AND RECORDS CHECKED Checked all July 1, 1943 inventories from prior months work sheet, .. r , r> Checked metal content of all receipts from Statement of Custom Material Received, 1 -- Checked paid for metals on ores received fran Salt Lake Office Detail of Qre-.Porchases,..*} / Checked paid for metals on interplant transfers from settlements* . (Hon*. durlng^July.l^i8)Sx<^V v` Checked July 31, 1948 stock pile inventory from Recapitulation of Stock Pile. - Checked July 31, 1943 bin inventory from Statement "Value of Ore in Bine - Sulphide Concentrator*" footed statement to "Material Put Into Process," , Vr' Checked recapitulation of all inventories, ... . ; Checked reduction expenses (sampling bin inventories) from Worked Back Inventory* 1 :. . Checked value of zinc concentrates from metallurgical report "Value of Zine Concentrates oa Hand and in Transit July 31, 1943," page 43. \ >.. Checked all applicable data to metallurgical report "Value of Material on Hand," page 44,;' .. WORKED BACK INVENTORY . '" Checkod all inventories from metallurgical report "Ore, etc,, on Hand," page 42, ' Worked back process inventories (none at July 31, 1948), ' Calculated apmpllng cost on ore in bins on fixed cost per ton. Checked sailing cost to Work Sheet on Value of Material on Hand at Sulphide Concentrator, METALLURGICAL REPORT - SU1PKIDB CONCENTRATOR .. STATEMENT OF CUSTOM MATERIAL RECEIVED - PAGE 37 ;y Checked dry weights, octal content, and average assays and cost of ores by shippers frcm Abstracts of Ore. Received. .. .. . ... Footed all columns. . -Vv Checked metal oonteat of all receipts to Work Sheet on Value of Material on Hand at Sulphide Concentrator, Checked total metal content and cost of receipts to metallurgical import '"Statement 's\ Cost, ^Treatment, Production and Losses," page 45, PNC CON CENTRATES SETTLED FOR BY ANACONDA COPPER MINING COMPANT. AMACONPA. MDHTANA - PAGE 39 V ` Included under Shipments - Sulphide Concentrator Plant - Zinc Concentrates Shipped to Anaconda Copper Company, Anaconda, Montana. ' , , '- -'i . ' VALUE OP ZINC CONCENTRATES LCST IN TRAH5H FROM INTBINATIONAL, UTAH AMD ANACONDAilONTANA - PAGE 40 Included under "Shipments - Sulphide Concentrator Plant - Zinc Concfntrate*rioet-in Transit between later ' national, Utah and Anaconda, Montana. : 1 !-r. ORE. ETC.. ON HAND - PA3 42 ' . . ... .'&. . ' Checked ore-in stock pile from Recapitulation of Stock Pile Ores, l _ . ! Checked ore in bins from Abstract of Ore on Hand in Bins, >r' ' ixM }> .> Checked concentrates on hand and In transit from Abstract of Zinc Concentrates, on Hand,, i;.: : Footed all columns, '' . ' Checked atock pile and bin inventories to Worked Back Inventories, / . Checked sine concentrate inventory to metallurgical report "Value of'-.Zin^poncentratee-on'Band and :in Transit," page 43, VALUE CP ZINC CCNCENTRATSS OH HAND ANHD? IN TRRAANNSSIT JULY 31. 11994488. .P__A_G_E__4_3 ; , .... T.... . w.' . - ' . ^ ... Chedced dry weight and metal content from metallurgical report "0r*,i*tc,/oa Hand*" page '42'/* Checked settlament on valuation, calculated on basis of contract with Anaconda:Cepper Mining.Company, Checked value to Work Sheet on Value of Material on Hand at Sulphide Concentrator, ' * * ` Checked tonnage to Statement of Cost, Treatment, Production and Loaaes,' page^44*-.: fa- ' - VALUE OF MATERIAL ON HAND - PAGE 44 . . . -..I! Checked all data from Work Sheet on Value of Material on Hand at Sulphide Concentrator,) " Checked all inventory dry weights, metal content and values to Statement of "CoatXiTreetment/Production and Losses, - -** . 'v ' BOOS AKD RBQnRna checked-i PART 17 - SUIPHIDB CONCENTRATOR PLANT ' fODHTTHOED) '* ySTALLUSSICAL REPORT - SULPHIDE CONCENTRATOR (Continued) . . T, STATBfPJT OF COST. TREATMENT, PRODUCTION ASP LOSSES, PAGE 45 - -at?-' * Pry freight and Metal Content . .. . V >$$$;?'I Checked Checked July 1, 1948 Inventories from prior receipts of material from Statement mofonCthusstosmtatMemateenrtlita.a. l R' #CiT d#;<i,;v; >`r.'..' V. "i 7v- "- `' ,L- Checked July 31, 1948 inventories from metallurgical report "Value of Material on .Hand,"-page 44/ex cept tonnage and metal content of zinc concentrates on band vhich *as.from.*tateB*ntj".V4lue of Zinc - Concentratea on Hand and in Transit," page 43, ": Checked sale of zinc concentrates to Anaconda from metallurgical raport Ziac:Concantr&ti#',Settled.for: - by Anaconda," page 39* **' |5 V1' .: vvV Checked zinc concentrates lost in transit from metallurgical report. "Value of'Zinc Concentratea'lost in '' Transit, etc.," page 40. ' '-r . ' : Footed all columns to treatment, production and losses. ' : vr;.. Checked July 1, 1943 inveriories from prior months statement. ' *> . : ' Checked purchase coat, of ores received from Statement of Custom Material!Received*: '! ' ... : Checked concentrating costs from monthly cost book. ; ' Checked July 31, 1948 inventories from metallurgical report "Value of Material on Kaai," page 44. . Checked sale of zinc concentrates to Anaoonda from metallurgical report "Zinc.Concentrates.Settled for by Anaconda," page 39. . .; Checked value of Zinc Concentrates lost in transit from metallurgical-report "Value of Zino Concentrates Lost in Transit, etc," page 40. w *' ' Footed all colunas to cost of treatment, value of production and profitsbefore' depreciation. < PNYC 00012238 Htf " ,-i . :-.m.>*<;*- *** i1'. *." ; * i' . .