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...