Identify each of the following findings as major, minor, or insignificant:

a. The personnel department was not obtaining required approvals from the medical department for extensions ofprolonged leaves ofabsence due to medical reasons.

b. The information counter of the group insurance department was not staffed during relief periods.

c. The purchasing department entered into cost reimbursement contracts without verifying — or having internal auditing verify — that the suppliers' records were adequate to record costs accurately.

d. Processing time for group insurance claims is considered adequate if it is less than 7 days. Tests disclosed only 46% were processed in that time. About 15% took over 30 days to process.

e. Because of inadequate controls, the names of 2 out of 24 employees who had been discharged with recommendations not to rehire were not added to the screening file of the investigations unit.

f. The records did not always give explanations for the amounts paid to employees in settlement of grievances resulting from layoffs.

g. Personal funds totaling \($160\) were commingled with the authorized fund of \($250\) in the petty cash box.

h. When materials are sent out to suppliers for processing, the procurement action is not always properly documented.

i. Purchase orders for the procurement of contract labor were not being routed to the chief accountant's office for approval of terms and accounting procedures.