this abnormal situation. Billings effected remain very constant at all timw. C. Administration: Administrative requirements for both the fiscal and audit sections of the Comptroller’s Office were accomplished within those sections, each section being independent of the other. The Fiscal functions were concerned with appropriated funds and the audit section was concerned with non+ppropriated funds. If integrated accounting becomes necessary, it would be helpful to physically locate the Comptrollers Office and the Fix nance Office together. This would allow for the correlation of work in both offices in the processing of financial documents in an “assembly linefffashion and would Mmdt duplication of effort, simplify procedures, and eliminate moveLent of documents between offices. 118 a -,