"I'd say that the seminars are going to coverthree themes," said Tyler, who is president ofJohn A. Tyler Associates. Tyler is the accountantfor a number of Harvard organizations, includingHarvard Model United Nations (HMUN), which is partof the International Relations Council (IRC).

"The basic theme in asking the question aboutmoney is what happened and what's left...what camein, what went out, the transactions," Tyler said."The second part of that is to talk briefly abouthow one tracks money flow...The third part wouldbe some analytical tools."

Epps said his office may offer accountingsoftware along with the training. The office isrequesting about $5000 per semester from theUniversity to pay for the training.

Student leaders asked about the budget seminarssaid they would be a good idea, especially forstudents unaccustomed to handling money for anorganization.

"I think [the seminars] would be helpful,because the way I learned how to do my job wastalking to the treasurer from the year before,"said David S. Yoon '95, former treasurer of theAsian American Association (AAA).

The purpose of the seminars, according to Deanof the College L. Fred Jewett '57, is to "trainpeople who may not be experienced [in handlingmoney]."

But knowing how to handle money doesn't ensurehonesty, as demonstrated by the Evening WithChampions scandal.

"If you explain to a person how a machineworks, that can't stop them from misusing themachine," Tyler said. "I think the idea is toexplain to those people who have the interests ofthe organization at heart on how to, by use ofprocedures, make it more difficult to embezzle."

To protect funds from dishonesty rather thanfrom inexperience, Jewett said, student groupsmust monitor themselves more carefully.

"I think the organizations have to takeresponsibility for who they pick and for callingattention to mistakes," Jewett said. "Some of thegroups do, and when they find out there has been aproblem, they report it."

Such precautions are not difficult to take,Jewett said.

"It doesn't take much control to prevent astudent from writing a $120,000 check to himself,"Jewett said in reference to the Evening WithChampions mismanagement. "All you need is a dualsignature on a check."

Checks and Balances

Some organizations, such as HMUN, Harvard Band,Harvard Student Agencies (HSA), Phillips BrooksHouse Association (PBHA) and now Evening WithChampions already have such precautions in place.

"We have a set budget that we go by--each lineitem is subdivided and must be approved," saidAngela A. Sun '96, treasurer of HMUN.