Managing public funds responsibly is a heavy task for public managers. In recent years there have been several stories of mismanagement of public funds. Read Case 15-1 in the text (this is Case 16-1 in the 7th ed.). Identify what procedures should have been installed and operating to prevent the losses that may have occurred. Consider in what proportion you would assign blame to the sheriff, the banking community, and public procedures, assuming the newspaper account is accurate.