||Gordon R Cornwell; Wendell S Miller
|All Authors / Contributors:
Ford Motor Company. Finance Division.
||Finance Division (Ford Motor Company) records subgroup.; Ford Motor Company Financial records collection
||24.4 cubic ft.
Although the Auditing Department records series begins prior to the company's 1946-1948 reorganization, when the old Auditing Department handled many general accounting duties, it consists solely of materials related to the department's auditing activities. The Auditing Department records series is made up of two subseries: the Gordon R. Cornwell records subseries, 1941-1948 (15.2 cubic ft.), Acc. 379, and the Wendell S. Miller records subseries, 1923-1947 (9.2 cubic ft.), Acc. 391. Both subseries consist of working papers and reports relating to various audits of the Ford Motor Company and related enterprises. In both the Gordon R. Cornwell records subseries and the Wendell S. Miller records subseries, most of the audit reports include brief histories or descriptions of the entity under audit. The Gordon R. Cornwell records subseries consists of the records maintained by Gordon R. Cornwell, General Auditor in the Auditing Department of the Finance Division. The subseries pertains to financial audits of operations of Ford Motor Company, the Lincoln-Mercury Division, and other domestic branch assembly plants, parts depots, manufacturing facilities, sales offices, and affiliated holdings of the company. The subseries is composed of audit working papers and includes financial data, correspondence, examinations of accounts payable and receivable, and inventories, confirmations and verifications. Material is arranged alphabetically by subject or branch location. Concerns covered include the Dearborn Parts Depot, executive staff accounting, Highland Park Manufacturing Operations, Highland Park Tractor Operations, Northern Michigan Operations, Seaboard Properties Company, and Rouge Automotive Manufacturing Operations. The Wendell S. Miller records subseries consists of files maintained by Wendell S. Miller in the Auditing Department of the Finance Division. Records contain the working papers of the auditor, including personnel data, accounts payable and receivable, and subsidiary and branch account statements. The subseries consists of two subsubseries: the Procedures File subsubseries (2.8 cubic ft.) and Working Papers subsubseries (6.4 cubic ft.). The collection pertains to audits of the financial operations of the Ford Motor Company and many of its subsidiaries. In general, the Procedures subsubseries addresses specific operating concerns, with the Auditing Department issuing memoranda with instructions for corrections or changes to procecures (such as billing and shipping) being carried out by the various operating units, while the Working Papers subsubseries is more comprehensive, being comprised of notes and drafts for audits of those operating units. However, there is considerable overlap between the two subsubseries in scope and type of material. Areas covered by the various audits include plant inventories, salary rate adjustments, audit instructions, government contracts, bank statements, and financial statements for foreign and domestic branches, subsidiaries, and associated companies, both foreign and domestic. Some of the specific topics dealt with include Camp Legion, Ford Foundation, Henry Ford Trade School, Oakwood Realty Company, Dearborn Engineering Laboratories, Edison Institute (the Henry Ford), Highland Park Plant, River Rouge Plant departments, UAW-CIO agreement and payrolls, Village Industries, and the Willow Run Bomber Plant. Within each subsubseries, material is arranged alphabetically by subject.