University of Michigan. Secretary.

Since the early part of the twentieth century, the business function of the University of Michigan has undergone several administrative changes. The University's Business Office grew out of the two traditional financial offices: treasurer and secretary. The treasurer's duties "were largely confined to collecting money and making disbursements, whereas the secretary kept the more detailed accounts of receipts and disbursements." The growth of the University in the late nineteenth century, however, spotlighted the deficiencies of this relatively simple system and pointed out the need for more sophisticated accounting methods. The first reorganization occurred in 1909 with the appointment of Shirley W. Smith as Secretary. It was Smith who sought to centralize in the Secretary's office control of the University's financial dealings. In 1914, John C. Christensen came to the University to assist Smith as his Assistant Secretary. In 1927, Smith's title was changed to Secretary and Business manager.

With the appointment of Alexander Ruthven as President in 1929, the University underwent a major reorganization. A carry-over of this occurred in the Secretary's office with the resignation of Treasurer Robert A. Campbell in 1931. The Secretary's office was reorganized into four divisions: accounting, purchasing, cashier, and investments. Smith's title was changed again, this time to Vice-President and Secretary in charge of Business and Finance. John C. Christensen was appointed Controller and Assistant Secretary. The financial management of the University was then centralized in the person of the Vice-President. His responsibilities included the central Business Office, the Department of Buildings and Grounds, and various other departments such as printing and the bindery.)

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