---

Agricultural cooperatives are widespread in rural areas mainly for providing or supplying farm inputs at low cost and to sell their produce at higher price so then to improve the livelihood of the community. Cash is the most liquid asset and more than any other requires strict adherence to internal control procedures. The systematic sampling method used enable the researcher to get valid and reliable sort of data, and have confidential information and attain the goal of the study. Based on the sampling method, 134 respondents were selected from Meti and Awaro multipurpose Agricultural primary cooperatives. Both qualitative and quantitative datum was collected from primary and secondary data sources. Primary data were collected using survey questionnaire, unstructured interview and focus group discussions. The statistical software SPSS -16 Version was employed to analyze the descriptive statistics of sample respondents such as percentages, mean, standard deviation, and liquidity ratios were applied to examine the cash management practice of the society.

---

Tesfaye Eba MOgose BA Degree in Business Management from Jimma University,2006 MA Degree in Cooperative Management from Ambo University,2010 Current Work Place: Wollega University, Nekeme, Ethiopia Position: President Office Directorate Director

---