Earl Naismith, performing an audit of the receiving organization, called his supervisor. Rod Gray.
"Rod," he said, "I've run into something that bothers me."
"What is it?" asked Rod.
"It's the 'not downs,' " said Earl.
"What in the world are they?" asked Rod.
"As you know, when a purchase order is written, a duplicate master copy of the purchase order goes to receiving and is used as the receiving memo. "
"Right."
"If the RM doesn't reach receiving, they have no basis for accepting the items covered by the PO."
"So?"
"There's been an awful lot of delay between the time the buyers telephone their orders to the suppers and the time they get around to writing up their POs," explained Earl.
"So I guess the items come in and then find no POs to greet them," said Rod.
"Exact. And if the POs are not sent down from purchasing, the condition is called a 'not down.'"
"What's your problem? " asked Rod.
"Well, it means that badly needed items just sit on the receiving dock. I think I ought to run down the reasons for the 'not downs,' " said Earl.
"Hey," said Rod, "that would mean you'd have to go into purchasing. And that's not on your program, or your budget, or your audit schedule."
"I know that," Earl agreed, "and that's why I'm calling you. This is a real problem, and I think I ought to run it down. "
"Not on your life," said Rod. "That's another job altogether. It's a purchasing problem."
"But I'd feel like a fool," protested Earl, "to just hide the thing under the rug."
"Look, Earl, your job is to audit receiving, not purchasing. If we go dashing off in all directions, we'll never get our annual program completed. We've got to handle these things in accordance with our long-range audit plan or we'll be completely disorganized. I'm not asking you to sweep the 'not downs'
under the rug. You'll prepare a memo on them and put it in the permanent file for purchasing. It will be covered in that audit at that time."
"That's ridiculous," said Earl. "The problem is here and now. The using departments are not getting their materials on time. I've got the beast by the tail and I don't see any reason to let go."
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