Question 91 - 95 refer to following paragraph:
Passage 1:
INTERDEPARTMENTAL JOB POSTING
Title: HUMAN RESOURCES MANAGER
Department: Human Resources
Reports to: Human Resources Director
The Human Resources department is moving from its former location at our Wilmington location to our new facility in Arkansas. This will enable us to expand, necessitating the hiring of additional staff. In order to oversee the training of these new staff and the successful transition to our new location, we are seeking a highly organized, energetic individual to lead part of the expanded Human Resources team. We feel it is important to hire someone with connections and experience in the company, so we are initially only accepting applications from current staff, regardless of department.
Minimum Qualifications:
Education and Training: A master’s degree in information management or business administration.
Work Experience:
Ten years of experience in the field (at least two years with our company)
Proven track-record of management and budgetary responsibilities
Effective supervision of staff
Skills and Abilities:
Proven record of accomplishment of outstanding management and supervisory skills, including the ability to train, direct, and motivate staff
Salary: Commensurate with experience
Application Deadline: Open until filled
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Passage 2:
To: g.blake@warner_hr.com
From: Christina.appleby@quickmail.com
Re: HR Manager Position
Attachments: Christina_Appleby_resume2007.doc
Dear Mr. Blake,
I’m not sure if you remember me. We met at the company Christmas party last year. My name is Christina Appleby, and I work in the information systems department. My manager, Chris Knowles, recently informed me of a position that is opening in the Human Resources department for an HR manager and suggested that I apply for it.
I have attached my resume for you to look at, and I think you will find that my background is what you are looking for. As you will see, I’ve been working in this industry for more than twelve years, the past five of which I’ve been with this company. I hold an MBA from Sloan MIT. The team that I’ve been in charge of has consistently produced results on schedule, and I feel this demonstrates my ability to manage and motivate others.
I understand that the position would involve relocating, but this would be fine. My husband is actually considering a job in the same area as it so happens.
I’d be very pleased to meet with you to discuss my suitability for this position. Thank you for your consideration.
91. Why does Ms. Appleby say she would like to relocate?

What problem did the accounting department discover?