Following a study of purchasing and other materials management functions in 21 short-term, general purpose hospitals, a checklist and audit guide were developed to give hospitals guidance in evaluating and improving their systems. The review of operational controls covers the following topics: authority and responsibility; purchasing; inventory management; distribution of medical supplies, surgical supplies, and linen; pharmaceutical purchasing and inventory management; food service; and audit evaluation. Detailed audit steps to be applied by departments that are responsible for purchasing, inventory management, medical-surgical supply distribution, linen control, and contracted services are listed. Hospitals with an internal audit staff may incorporate use of the audit guide into the operational audit functions; otherwise, this work can be assigned to the purchasing manager, an administrative staff member, or a task force of managers. The results should be communicated directly to the administrator. | Auditing and Financial Management by U U S Government Accountability Office (G, Paperback | Indigo Chapters