Purchasing Department Receiving Department Accts. Payable Department Treasurer From Department Head 1 See Note A Purchase order Checks Purchase Requisition vendor Purchase order Purchase order Y npayd V See Note y See Note Purchase order To Dept. Head Purchase order See Note 4 Vendor invoice Checks Purchase order Requisitioning Dept. By due dar vendors Daily See Note F11 Checks Purchase order Paio Purchase order Note A:Buyers veni fy that the purchaser is a department head. The buyer searches Purchase order vendor catalogues and calls vendor for a quote. Vendor is given 1a verbal order. A prenumbered purchase order is processed. Note B: When the buyer is orally informed by the Receiving Department that the item has been received the purchase order is transferred from the unfilled file to the filled file. Note C: Once a month the buyer reviews the unfilled file to follow up on and expedite open orders. nfilled See Notech See Note B Note D: When equipment is received, purchase order is Filled stamped and any differences noted. Equipment sent to Requisitioning Department. Vendor invoice Note G: Checks sorted into two groups. Checks under $10.000 are machine signed. Checks over $10,000 are signed by the treasurer or controlller Note E: Matches vendor invoice with purchase order and sets up a payable. Note F: Checks are prepared on due date. Cite the internal control weaknesses on the above flowchart