Gray Davis

Picture this. Davis is controller of a large corporation. Business is lousy. The corporation is operating in the red.

Controller Davis goes to the president of the corporation and says, “Business is bad, hence I propose creating a new department to tell existing departments how to operate. This should save us a lot of money.”

Is he serious? In any of the major corporations that I have worked for, such a proposal would have brought forth gales of laughter. Please send this man a definition of the responsibilities of a controller.

KEITH R . MATZINGER

Camarillo