The comptroller of Garrett County Community College has been arrested on felony theft charges after more than $3,600 in sales from a college theater production last spring was discovered missing.

The comptroller, John F. Culp, submitted his resignation to the college last week. He could not be reached for comment yesterday. Mr. Culp was arrested by the Garrett County Sheriff's office Tuesday and released on his own recognizance.

A financial audit earlier this month could not account for $3,651 in receipts from GCC's spring production of "The Man of La Mancha," which the drama department forwarded for deposit but

was never sent to the bank, the auditors said.