Gina Limke runs a small business called Limke Construction Company. In the past, the company's site managers have been allowed to purchase construction materials for their own jobs. Gina Limke thinks that if she establishes a central purchasing department, it might help reduce waste and possibly theft. She has asked you, the company's accountant, to write a short memorandum describing how such a purchasing system and the accompanying internal controls would work, and what forms would be needed to implement it. Assume that the company has a central warehouse where materials can be received?