There are following suggestions given for a proper control over the purchases.
1. Supply of requisition:
Whenever goods are needed in any department of the company, the head or top level of the department should send the purchase requisition to the purchases department. He should mention the items quality, quantity and the time by which the goods must be supplied.
2. Purchases order:
It should be given in writing on printed and numbered forms. It should remain with the purchases department.
3. Copies of purchases order:
Purchase order should be three copies one copy should be sent to the supplier, one copy to the store clerk and one should remain with the purchase department.
4. Writing note:
When goods will be received the store department will make a real inspection. After counting receiving person will write the particulars on the “goods received note” in duplicate.
5. Comparison:
One copy of the goods received note will be sent to the purchases department. Purchases department will compare the quality and quantity with the invoice.
6. Invoice checking:
Each invoice on receipt should be verified or checked by responsible officer with the purchases orders that price and quantity is correct.
7. Inspection:
Before storing the goods these should be examined or inspected the quality should be tested.
8. Purchase return:
In case of any defect it should be immediately reported to the purchase department. Purchase department may take up the case. All returns outwards should be dully authenticated as to its correctness.
9. Invoice checking:
Each invoice should be sequence numbered and property field.
10. Proper record:
Proper record of purchase should be maintained in writing. All the department officials and officers who are involved in the purchases their initials must be taken.
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