Date of Award


Document Type


Degree Name

Master of Arts (MA)


Educational Leadership

First Advisor

Dr. Frank H. Gorman

Second Advisor

Dr. Kirk E. Naylor

Third Advisor

Dr. Clyde T. Jetton


Annually a number of persons in responsible positions are either apprehended or voluntarily report shortages of funds. These funds may have been handled with as many precautions against embezzlement as was possible together with the assumption that all employees are honest. External auditors go through the ritual of asking routine questions to determine if checks and controls are set up to prevent the possibility of error or embezzlement and to recommend better procedures to the administration and board of governors. This study deals with the methods and procedures of cash control in sixty-two cooperating colleges and universities of the Southern Association of Colleges and Secondary Schools.


A Thesis Presented to the Graduate Faculty of the College of Education The Municipal University of Omaha In Partial Fulfillment of the Requirements for the Degree Master of Arts. Copyright Robert F. Henkel June, 1964

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