This case was prepared by Frank A. Buckless, Ph.D. and Mark S. Beasley, Ph.D. of North Carolina State Univer¬sity and Steven M. Glover, Ph.D. and Douglas F. Prawitt, Ph.D. of Brigham Young University, and revised, edited and expanded by J. Christopher Westland, CPA as a basis for class discussion. It is not intended to illustrate either effective or ineffective handling of an administrative situation.