Dan Markus runs a small company called Markus Construction. In the past, Markus’s site managers have each purchased construction materials for their jobs. Markus thinks that a centralized purchasing department would help reduce waste and possibly theft. He has asked you, the company’s accountant, to write a short memorandum describing such a purchasing system, the accompanying internal controls, and the forms needed to implement it. The company has a central warehouse where material could be received.