Case No. 2 Weaknesses in Internal Control The Bureau of Medical Assistance has District Offices throughout the Philip- pines. The District Offices are charged with the distribution of medicines and medical supplies to Health Centers in their jurisdiction. As there are 100 Health Centers for each District, the volume of stock of the items is quite big. Ilagan District Office in Isabela has only four (4) personnel who attend to the district functions of receiving and warehousing, deliveries record-keeping, dis- bursing and utility work. These functions are distributed as follows: Supervision and disburse - District Chief Receiving and Distribution Receiving Clerk (3) Warehousing and Records keeping - Store-keeper (4) Utility Work - Janitor Analyze the situation and cite weaknesses in internal control. Submit recom- mendations for improvement. (Assume that the District is complying with the usual Accounting Regulations)