Gina Limke runs a small company, called Limke Construction Company.

In the past, Gina’s various site managers have each purchased construction materials for their jobs. She thinks that if she establishes a centralized purchasing department, it would help reduce waste and possibly theft. She has asked you, the company’s accountant, to write a short memorandum that describes how such a purchasing system and the accompanying internal controls would work, and what forms would be needed to implement it. Assume the company has a central warehouse where material could be received.