on his part for some of the coal used and a reimbursement of the special fund, which had been used for purposes which he had deemed necessary but had not reported to the auditor-general. The whole discussion led to a reorganization of the business administration of the University and to the appointment of Shirley Wheeler Smith ('97, A.M. '00) in 1908 as Secretary of the University.
For a great many years the budget of the University consisted principally of salaries of professors. With the establishment of many new departments of instruction and the rapid expansion of the plant, the budget became more and more complicated, but there was little effort to simplify it until shortly after 1900, when a new procedure and new forms for preparation of the budget were instituted. The summaries of budgets for 1907-8 and 1911-12 as printed in the Regents' Proceedings show a marked change in form and organization.
After the year 1900, with the rapid development of instruction in the sciences and in the various branches of engineering, the business functions of the larger universities expanded enormously throughout the United States, and the problem of efficient business management of all our larger institutions became more and more complicated. It was evident that centralized financial control was an absolute necessity if budgets were not to be overdrawn and if bills were to be paid promptly.
The appointment of a new superintendent of buildings and grounds in 1910, alluded to previously, brought under central control the various activities connected with the operation and maintenance of buildings and grounds, including the operation of the central heating and power plant. The reorganization of the budget and the establishment of a central purchasing department at about the same time marks the real beginning of centralized accounting and business control. A full-time purchasing agent was appointed in 1911, and on February 1, 1914, John C. Christensen (Kans. State Agricultural Coll. '94) came to the University as Assistant Secretary.
Since that time, by centralizing in the Secretary's Office accounting control of all University departments, the University business administration gradually has been extended to include the entire institution. The purchasing procedure was reorganized, and eventually all purchase orders, including orders for books, went out over the signature of the purchasing agent. The accounting system also was reorganized, and an effective method of budget control was instituted in the Secretary's Office. In 1927, in recognition of these changes, Mr. Smith's title was changed to Secretary and Business Manager. In the previous summer, Herbert Gale Watkins ('12) had been appointed Assistant Secretary of the University, succeeding Louis Paul Buckley ('05l), who had held that position since 1920.
In 1929 Alexander G. Ruthven was appointed President, and shortly thereafter he reorganized the administration of the University along corporation lines with the appointment of three vice-presidents, one of whom was designated as vice-president and secretary. After the resignation of Robert A. Campbell as Treasurer in 1931, the Secretary's Office was reorganized into four major divisions, namely, accounting, purchasing, cashier, and investments. The title of Shirley W. Smith was changed to Vice-President and Secretary in Charge of Business and Finance and that of John C. Christensen to Controller and Assistant Secretary, with the heads of the four major divisions designated as chief accountant, purchasing agent, cashier, and investment officer.
The total force of the Business Office now aggregates approximately seventy-five