The Master File Guide Index Template provides an example of how blank forms should be grouped and formatted. The blank forms in FA1040-1 SAMPLE MASTER FILE GUIDE INDEX may be centrally located or they may be distributed to departments, depending on the company’s needs.
Forms may be paper-based or electronic.
The company may distribute blank electronic forms via its intranet, for standardization and control.
When a hard copy or electronic form is filled in, it becomes a record. Records are controlled documents and are, therefore, part of the company’s document control system. The Finance Department and functional groups within it are responsible for generating and maintaining adequate records to demonstrate:
Effective operations (as defined within each FMS procedure); and
Compliance with customer, regulatory, and other requirements.