QUESTION $2$

The following table describes a flow process chart for Fahim Intel Sdn Bhd$.$

Flow Process Chart

Activity: Processing expense reports Location: Account Deparment Code Description of element $1$ Report arrives at accounts payable desk $2$ Wait for processing $3$ Check expenses report $4$ Stamp and date report $5$ Send cash to receipt desk $6$ Wait for processing $7$ Check to see if advance payment has been made $8$ Send to accounts receivable desk $9$ Wait for processing $10$ Check employee's past account $11$ Send to accounts payable desk $12$ Attach payment voucher to report $13$ Log report $14$ Check items against company guidelines $15$ Wait for processing $16$ Collect reports into batch $17$ Batch goes to audit desk $18$ Wait for processing $19$ Batch of reports logged $20$ Check payment vouchers $21$ Reports go to batch control $22$ Control number applied to batch $23$ Copies of reports to filing Reports filed $24$ Copies of payment voucher to keyboard $25$ Cheque $26$

a$)$ Complete the flow process chart using the correct symbols. Copy the table WITHOUT the description column for the activities.

b$)$ Calculate the percentage of value added elements to complete the process of expense reports. Using the target of no more than $25\%$ non$-$value$-$added threshold, is the process considered as efficient?