,, Agency Comments 

July ·20. 2Hll 

i'vh. fn.mk Pttlone 

Audi! Director 

Divi!iilm r~f'State Gov;:;rmnent ;\ccountahi!ilv 

123Willi~tmStreet-2l'tflo01 " 

New York, NY 10113~ 

Re: Dr11ft At~Lii1 R~pi)rt 1009-S-87 

[k:ar ?vir. Palim~: 

'.",',;c·,--

Thank you fur lhrc! opportunity to f~$p!.lnd to your dra[l audit reporl cnn;ring thl:' r<:!vie-w r_J( 

The PNt Authority 1_1( New York aml New Jcrsey)s ~ .. Jmwgement and Conlrnl \)f 

Employ~e Ovt>riimc- Costs. \Vc- appreciate the cfii.ms that you and your s\Jffhave taken 

to nssess the ('O!ltruls e-stablished by the Port Autlwri[y rdmive to 1YUr milll1tg~tlH'IH of 

overtime costs. \Ve welcome any inpU! which can JUnhcrenhance our bu~ine~$ 

pw·~t:~~<:'.S. ::Hrengthen our conlt\.1!::> or 1\'dw:e om costs in funh::rnnce of om goal lo 

s:~fq~_.unrd <lSSds. 

With rrspl~CI to our usc of overtime as a nuuu\germ'nt tooL the Pf1rt Audrority npemtt>.'> ill a 

Si.X:tll ity SCJISili\'(', ltighly-unitlnii.<.\I, h..:\1\'ily-rt.!gubted. 2.:1-hour-a-d:l)'. ~i:\'eo-day-a-wt'cK 

~m-inHtm<'nl. In or\kT to tf-t(o.;:t[vdy ll1<1lKlbl.' <:uJd opc!~tt..:- in sw:h an ('ttvimmnc-nt, we employ a 

husin .. ~"-s model de'ligned to optimi:Zl' thl' usc ofp~nil,'\Jlt:H[ rc~,)Lln'cs. inl:luJing the juJidous u::;.._, 

of tJ\:\'rtim0 wlwn op;.•rationn.l n::-qttiro:menb dil.'l~lt· ~-Udtust:. 0Yerall, we helit'Vt' t'ur husint'.:i!:> 

modtl has Sl'H'l'Li our Slakcho!Jer;.: wdl and mnlinues to !-lllow U:' tq he good slewurds t)f 

thi.' assd~ and missi(lll el1!m3t('d to th~ Amhority. As snc-h, \W lK·lk:ve it importam to U1e 

nl~jediYity of Tile nndit that tlw report <:onshkr tht businc:>s c-nvironmo.'nt in n hidt th~;.· 

Pon i\utltotity opl.'r<'ill'S. 

1\t\'L"rlhekss. Wt" ar~ .:nmmiu~~lto conlinu.1l!y improdng mil' processes and, as dt1~1ikd in 

llw att:.tdwd respon~~ lo your rN·ommendi.ltk1ns, Iwrc~ tdkcn a number l)f<J~titm:> Ill furtht-r 

enhance controls f!\'cr the usc ~trid m.1m1gcm.::nt t'1C nvertime ::to:.n,1s.ii tho.:: ttgen;;y. 

;>;.1:·) fl::rf: At'l?•lL'~ Eou!/,, ihth ilrns 

."lew )·t:;.·::.~ N~· IOrJO.i 

l: .? !2 ·135 7738 

Division of State Government Accountability 

,, 
-1- .!Hl} 20.:201 I 

J f YtJll hn1·;; ,\!1)' tji!>:;Sl i~l!l~ Qf fCqi!Jf¢ :iddi!ionnJ ini\JrtllU!itm, p}ellSe C(llll~lL'l 

Aldt .. '\-\' LL~vino.:. A~.~ist<mt Dir..:o.::tor. 1\uJit Departml':nt. at }0 1 -216-60--IS. 

Sincerely, 

,.·. ,__.......----. . J'YL __.,....TI.__Lu.{ ,., _ _.~)~ 

i\lichael Fabi.:tno 

Chid Fimmt.:ial Orti..:t<r 

AttJc!unenr 

CC: Hon. David S<~m~on, Chairman, PANYNJ 

Hon. Dol\'kl8. Steiner, Ch.:tirm::m of\h(· Audit Commhle.;-, PANY1<J 

Christopher 0. \V~trd, Exe~utivo..' DirctltW, P:"\1\\'NJ 

Uill Baroni. Depur) Exeeutive Dir~~lor, 1\>XNYN.T 

Office of the New York State Comptroller 
1.'/u'Jio.~r'i!To:''lf 1/i/d t·,mti·~.:t ~_i{;wer.!ln!<' ;.'1JSit It s.liunhl~d.it! sir.<1b rhr! 1£\i' !!/ •)1'f..'rlil.I!L' n:·.g r·l'<.'l tin.•,_· 

;,•cr:.s.',IS!la/t~l hJ'L'ff,/'}{r .. J 't-'L'Ul).\>.'!lfo.Au:>m) 111id thi.!{Ji !li(k'S li'l,tr} fJI·'Of:,·;:~/11 n.nt~'IIJ~··s adi't'f!)~};' tJnJr/.•',•!h' f!lt(l\/t•r 

!<1/:/e!-;li/]• a~·fii!Jl.\ .IO r:..'d/iCL' /)''l'Ninh' i'U.V{S 

rh-t.' f'P!I .-\ut/l~lril;. Op;;r::Jt~·~ in ~lbi£.lily-unitlnil<::d, h,::~l\ iJy-.c-..:·sulrttcd. ~-~- ho\Jt'·a·day. SC\'('!1-d,ly-rH'<t;;:>]-; 

\'n•;ireonm,.·ut. In ot\l.,:r t..:.• effcctl\'C~Jy nHUlilg~ nnd npewk in such LlD ·~m ir<)nm..:>nt. we ...:·nlp{oy a Uusinc·;;~. 

!l!i)Jtl d('.Sipncd to oplitllfz,,o: the u::.c of po;.~!?Tl:i1l1c-nt f~50Uf<,.'C). ino..:Judin1! the jtJ~!ick.tU.'> U:~';' or (J\"CTlil'rK' 

w!1c:n \_)p>.:n:Jtkili.ll rr.:quircm>?tilS dict~ltc such usc. 

Signilitant t.:Ofp(lti\.1.(: rmctice~ and processes at'(" in plac . .:; g(tVerning the munngenwn! und [J;{i,.' or 

ovenimc ;1t the Pmi Authority. Tht> Ofiice of' the Chi12f Operating Officer provick~s oversight t\..1r 

mun](,xing: conformonce with agt:ncy (tverJimc guidanct! o.mJ bw..lg..::t inidathcs. prililarily through 

bi~monthly perfbnn•m~.e m..-:r;tings \\'ith line rh:pmtm<!nl and Publtr..: Sal~ty [lt:partm('t1l 

ma.tugr;'!tlent st~~fr. :\[these nK·ctings, O\'Crtinlc mage, including: overtime s!nhm. n~<.~~~ons fiJr 

ov<:rtlm<;!, u::: i\·\::11 a:1 names ;.mJ numhers nf t"!np!oyccs l?:lnling O'l..-ertimc. is discussed, The 

\1nnilgcmr:nt and BHdgd Department provhks additional corpnrMc nVL·rsight through 

iltdepcmk·nt nnalyses conduc(ecl ofagent.y overtime u-:;c, 

fn ll'L:L'ttt y.:·.cu·s, w0 !tnvc mad.:- signif!c.ctnt r..:-du~tk:m \o our pcm1JJ1l:IH workl~lt\:·e. whkh is \:urrr.:nlly at 

il~ kl\\t>.~l k\ d in-10 )'t..\ll'!i. Yet dt'spitc !\LH.:h r~Juetiong, WI.! lt<.w-.~ bxn ~1blc to cffCctlvcly and cllidcnt!y 

t\tltiH •)\.u·mb:~ion anJ tt!cd nur n.·gi~1na! tlhfit.atiun=>, a;;: thl' llltHJd \\..: £rllplo.y provides Lts will! th'-' 

nceJ<.:d t:~xihili!y tu re~ponJ t1.1 ch>Jnging prh•rilies resulting fhHn shill.~ in hu:.ines:-> :>tr<~.kgk·~ 

(eclint•lo~il':; ar.d L'hungc~ in \.X.Ylll(Hnic cnnrli\ion-::, 0\'erall. \\'~ h!.!lit~\·t! qur hu;:;iness f1H)d0] ba:; 

;:;.:tvt:J !'IUr stukd1i1lders wd I :mJ.! t.:ontinue.s to ;~I low u·~ 10 be gooJ ~kwards ofth~ a:-:stt:) and 

mis~ion entru~kd to !he Authority. 

1\t:!Yi~tihe'let-s. we are committed t(l cominm1lly improving om prot.'~SS\!S Olnd h<w~ f<lkcn ~~. numb.::r 

11f ,tctions lu furth~r r;nhaJli.":C <:ontmls t.T\'CT the use and mHlli\g¢nwnt i:•fovt.'rlimc acr\}!i$lhe 

;1gen(:y (n the f1rst q11at1c-r of this yet~r. the agency undcnook a review of controls nnd budgding 

fix ovt:rrinu:.• ;~nJ a I..'UlKLtrrerH r~\'it:\',' i)f sick and injury tJll Jut_y proto;:-Jur~·s. Althnugh that 

revi('\\' i:; still !11 pwgtcss. a n::c:umnK'Tidadcm that emerged front rh-c !'(·view has been 

impk'llK'JHC'd in CIJnJum .. ;tion with the Agency's 2ll 12-20 I~ pbnning prN:ess (.hat i;.; prc:-:entJy 

undcnvcty. Eflh:tiv~ t{)r the .:w 11 Rudgel, all departmt.:"nl~:tl buJ_gei suhmi.s~lon.'i are required tu 

indude btlpporl ing ~!ucume-nwtion for the ov~~rtime hours budg~t.;:d for each job tille and thi:' 

I~~:'lsrtnl.hc ovcrlimc is JK·co:ssmy. This will impro\'-e tbc tn1cking n.nJ mtHtrl._gtml"nt nf overtime 

and, as required, tl-~dlirutc aJju~ting mtr hwdne:ss. modd to ~Jdre~.'i chang~~ in husin,_.::;s 

contlitions lH opL·rrttion;jJ r-.:quirem~nts-. \\'~han:- nlso imph:m~·nlr,:d me;_c.:urcs li..\ better ;1ddres~ 

~i<tl't'v:u:uncie;; li_1r cJilit.:al ovenin1e eligibl17' positions .. and have unde:naken ::t number of 

lniti::.tivt:.~ in Puhlil.' Saf~ty, whkh. ns no;kncl\dcdgcd in thC' audit, l'csultcd in OVL'f(inh.~ being 

rcduceJ by in r_wes:-: ofS!O million dwiHg th~.~ auJir petiod. 

1 

Division of State Government Accountability 
Rctr!mm<..·H!htirm 2. 0L'1'doeom1 L'O!Imwilfcuh' 1;/,:rJH. policie\' undpl·,nuliu\:.} :'o i!dli\:.'!'i' l/1,~ ]0 pen:<!7i.' 

r-~'i.lttcJt'oN u/Oi'l'!'tiiJh' e;_d{td ,ii:w in1hr }0]0 b111~1[i:'J. 

\Vc l'-'<:·!\.' unable to adti~\ :..~ lh~ :)}\) t-ednclinn in dn~l1illlt:' e·-.t~tb!i;:;hcd [LS ._"Jn Ag .. ~!ll'Y t~oal ;:.;; 

p,u! of the ~Oi 0 Dudgd pwc;:-:.;,.; i1t p~lfl dt!C :o sr:ct1rity t:tnJ i'pera(irallll issL:..:"'S not an!ki}Xlt,:d 

at th(' tim: the 2011) UuJg.:t was(h.~velopt.•.;_L \\hkiHXCUIT<:"ll d;uing tb~ :-it'C\Jr:J ln:lfof2009. 

In ~OJ 0, a munbl!-r ofh::rrolist incitknts !110k pbc~ thr(1Ughmt the \Y<.XIJ \\ !Uch. gi\'l"ll th .. · 

high prnilJc of our ]i_l,:iJiti.;::;, rcs-uJk•d in heigli!t:[lCJ SO::t'Urity initimiV('S thr1t dil'\:·(t!) i!llJKl~kd 

>lgt•ncy \.1\ eriime. Th~~t· indrh.•n\:_1 induded th.: 0.-f~i~>CO\\.' subway b<itHbing, the. TiHlt:S 

Square cJr bomb, !hi;' bomb:; k111nd 011 ~.:.argo plane~ h<)\lilJ l;;r the t_;.s_ r'i-1•m Ycnll'tl, lmd 

the rlis<Xl\'-.."IY(~·I· e;.;plo;;;]v¢s paekag~:d In printl.!r cartridge:\. In addition to t!Jcse tt:.~rror 

thrtat:o;:. ll mnnbcr ~,f slgnific:mr \Wttth~·r inddmls v!so CIC\~I!rred in .?.0 I 0 \Vhich ilnpct;:-t:::d 

P<)t'\ i\u!hority O\'l'ttimc le\-ci:J. fndt:ding !hr._~ Euwp<;'cm ash i:kl(Kl rmd tlw :;.._,•.-...-r~ Dc:tL'!Hb~'r 

bllzz~m!s. 

\Vi.' recognize .md ;;dnowkdge tlw imporwnce of('ontrolling and minhni:J:lng \)\ ~rtim.:: 

1.X'~5\$, whil~ v! tJ1e saml" time continuing to maintain o1tr sd~ty ;md op~rafing Sbr' . .JarJs. i\_;;; 

such. tb;..• t\gctK}' i:~ commiik'd to imp!\1\ing ntw processes ::md slrengthen nur L:\mtml;.: hl 

i.l(ldH.'S3 tht: issues id~mifi..::d inth~ t\udil f{('port, nnd hav:~ impkmenkd ~igni!'it::ant dumg_ .. ·;~ 

for IJJI..' :Wll~]O 14 pbnnin_g process tJ1:1t is currently undt:n\',\Y· A.s p:-u·t c.f"the Jli;'V.-' pn)ces~. 

~~I! d..:-txtmncnL1l budg-::·t subm!ssloiJ:"> n:quir(· supporting doe.tulH'ntadon for the ovenime 

hom::: ~quir~d fi:Jr t_·achjob tttll'- and rlw rc-11son forth~ ov..:rtimt. lb~se 

requirements have bL'en wmmunicatcJ agcncy~wid0 as part nfthr 101 ]~.:.'014 ;_\fulti· 

} l!ar Budget and Capital Planning Perhl!! ffl.l'frtldions issur;:J by· th~.~ ~vliuw:gcml?nl 

;.lHd Budge.[ [kp;_lrtnlent. R.:qu1ring rhi:> :;.upp\)rdnt~ Uol'umcn!a(ionas pan ofdx: budget 

prt)('CSS n·iJJ allow li:Jr bcUtT ll\\::rsighi by th~ omec or the ChicfOpemdng Ot'flc.::t' and 

dtc Mauag.eHJc~nl and Budget Department. nnJ sends i1 strollg sigm~l throughout thC" 

Ag<.·ncy dun n.'Jucing overlim~ expendfturt~li b a t:ritical an::u on which thC"rc must be 

cn!l~"tnt1..'J l~xu~. 

Rccnmmcndatinn J. Re(jnire .-iulhor.i(F dej.hll'tmeuts tofm·tU_i 1 Jfteir ..-wnual 

m'i'l'lime hrtf(i!,,~fs efit:IJ _rear !>pet-·!"6ing the citL'lilll.lfanc<'J 11·hcrr !imifL'd mu!.fusf[thu'llc 

nrerliwe Wit'///{{\. /ikc(l' ,j(_\:w· ~.md /r011' :he5J.' siruatirms tv ill bL' mathlg.•d Monitor 

dep,"JI'f/11!'/lf c:Nupliance wit/; ilflf.Jl'Oved m·cniv.'t' f,nd.'?t'ri;; aud scrwinl::c r/Ie prop1 iety 

q(t!Je o1·erlfme o::v'-~mt; 

J\~; twlcJ in our n:spnnse to Rec,.nnmeod:nion$ I mKI 2, ~11\"ctiv~ l'iJr the 20 U Budg-et. ~~H 

deptntmenta! bud gel submissions arc rcquin:d to indudc :>uppnriing documentation Jhr rhc 

ovi:!rlimc homs rcquir>.:·d ti}l' cal'h job title <ind the n:a:wn (M the 0\'ertime. The OnTL'~ of the 

ChidOpLTating Oftl..:er willl'nntinu~ L(l provide oversight for c(•mplianc<' \''-'ilh agency OYcrlin1c 

polit:ic.s anJ hudg~tary guidelines, und Hw j\danagcmeni and Budg~l Derartmt:nl wi!l prnvide 

adtlitinn~d t"orrwralt> ovcrsighl 1han1gh indc-p;;>nd~?m ~~nalyses !)[ ngelh'Y O\'ertlmc usc. 

2 

Office of the New York State Comptroller 
Ht'COI1lml'nt1ulhJn nl. l~i1(,l, 1'.\'-;,p iN I firt' ~{!!L',\"fhn;uh/;• 1 :•'.\'l"o'i!llt' ltfllLV;A'fk;liS id~'w.!tier/ fil 

/HI/' t!ldii 1./!It{ fcfkr! ('.'Jf',''>.'C!hV J.l<'tilll!l i}\ dj)pi'D_Di'f,l/f JY.',I'/i('lilW·b· .'\?gO:i."(/ir/(; {n.\'[tll)L~:~; ll'h_.'i'L' 

'~'!c/IX/'h'i/lflli'k •:!/l,!i.\,'~{ft(li/li,'l (f}!(ll-('<,11di\·'rf ii[JTIHYtf !!"{{_~ I'Oi tflidi!.'l~'!ll,'i£ 

\\ ,.., R\ kwcd lh';> lmo~<H:ik·ns- idt:nlili0d ;:.:ap.i·2t;!;l.\r;;;hk' t-.;; !llt!- uLILtit 'lHtL drh.:,ugh ~;.;,: 

.:i.~tl'-1.' LbJ.t in some LtSWlll:es jt.b~i!h:citk•niOr tho,; Ln-...:ttimc sh._mld baYc hl.'cn bcnc:r 

drJtU!~ltnh:d, HI:! diJ not Jlr1J p;:trlicttl:tr im.tclm.'e;.; \\hl'r'l; C(n!'·..:..:livc ~::d[,~,n (ilS oppos~d to 

cnnl1rming tho;.; nc-cJ j;_1r hett:.'"rdr··t.'Um<:nLiti;m nnd hi,:;h[i)£hling lh1.'-11~o.:J fi:rr p<Jkntial plllicy 

~~~tiustt1wnts.l \Vas ne;;c::snry. 

In un effi-lTl to !:wier :ilrcng.then ·:n·er:-;ight :u;tt dnctmlent:Jtion ;-.;upponln~ ov..;ortimc 

trans;h~!luns, 1\'t: \\~]l imph;m,.;on! pt;rioilk lnd ... ·p~ndl'nl quaJiiy Cim!rol !"~vie\'l.:s hll:.'flStl!t:' 

complkmcc •vith ovc1timejustiflca:io11 requirements. \\·t: will J.:ontimM to !;Jt:.m; parriculur 

rmcmkn1 011 inJivfdunl imtanl"cs whe:t\: ovcnimc i.s cx.:C"cding lilly p~'J\:'cnt or the 

individual's ha:::r salary as WG r..:·cogub:: th:11 11!~:1c- imm.nccs have- the potential to dlm!nlsll 

till.' public pt.::r..::crthm or ih<.?" A~l'(K'Y [I:) a gul)d Stt.:warJ or the 3$-SCl'> and mission e-nlnlsttd 

!oil. 

Othtr i\Jattt:J-:-i 

Tn the interest ofpreseniing :1 fl1ir 11nd obj~<.·tivc :1ssessment, \1.-~ ul;;n rl!quc:·a thtll l.."l'nain 

slnlcnwms con1nined in th.:- dmf1 J'{?port be darified ~ts fo!!•)\\'5, 

;~ ·~-rh.._. 20! U buJgd that tlt\-' Authority ~uGmittcd to tile Gov~rnor of New York .1nd llK· 

Gtth'tn..:'r of New Jt-r.'it:.y spc<.•ifk·J r..hat overtiHJt' wot1ld b':- reduced by· 20 pet\'¢!11 fi·,Jm tht.~ 

pri1•r year. I·h)wc-ver, lh .. • pulit:'}' w;t:; fl(\l comnllmi•:akd or imp!cntcnrcd wlthiu tile 

Au!hi..ll"ity nnd overtime Cl•Sts for 2010 decreased by only 3 percent ($1.8 million) n·om 

200~1 mnounts, rn1hcr than bdng t·t~ctuced by 10 perc('nt ($17. 7 million).'' {pHgt' Sl * 

Comptroller's 

Comment "ll1c 20?-'il rt:'duct1tm in ll\'Cl·time "e hopt'J lt.' ac;hieYc w:t'i n(i! i:l p()lfey btt! mthc:r :1 gonllh\0' 

ng•::ncy CSIJblisht~d in 1,:onjundie>H wiU1 tht: 2010 Fludgd, .A:-i nf1h:J in lHlr n-.•sp·;tn:-iL: (n 

Rccommt·-!ldaliun .2. \\'0: we~ unub!c to w.::hiew the.' 13lu,;, n:dudinn Jue to .'>IO'l'llrily' and 

O~'t~mrionnl issues not ruitkipcllcd rlf Uw time- thl.;' .20 l n BuJgct \\'lls dt..'VL'h)pcU_ wbkh l)('('lUl'Cd 

(luring 1he s.:.\\.>nd l1~t!Cof 21)09. 

,J.dtli!iomll;.'. the gc:•nl to r!.?"dtK\~ OV('llime by ~(Jih, \\-:ls Cll!ll.i'lHil'ikmc:J A!?L'lK_\'-\~ iLk· in tb..:: 2010~ 

::'Cil_~ pl,mning in.srnKiioJtS, n..:hio..~,!.!d thn)ugh .. krar(m..:nl<11 h!lt1g._!t sHhTni~_.;;km::.·, anJ hi!;!h lightL'LI 

inlhl' lixcculivc Dir~ctN's Bmnd-.2:<L'il tn tht: ,-'-\gcn-:y nller lh~ 20! il-20! 2 f.1uJgt'\ \V;_j.'i Hpprnvvd. 

1 

"- '·Th..:- tot;d rompt.~Ii5Hilon i.:; n·-·dit-:tbk h1 the retir\;~ment ~;ysto.mrs for bolh l'uhlic S:!fely :md 

PAT!! cmployt.~es." (~x1gr: ll) ,--.., •.-----, 

Comptroller's 

OvL·t·timc is: nnL LTeJit~bh: for PATH employees. 

3 

*See State Comptroller's Comments, page 31. 

Division of State Government Accountability 

Comment 

2 
* "\'<,'e asked fix btl! n·cr·~ not provkk;J u·ith Bn exp!cm~Himi l~x lh-;;' f~(h.Jditm in Puh!i..; 

Sa~·.=ty 2009 m·ert~mc.'' f pa.~..:- Jl} 

Comptroller's 

Comment 

3 

The i·\udi!or$ w~r~. on num~rous o~l':JSiPn::J including :H 1hc ,::.:it cnnii:·renee. prl)Vidcd 

cspla.Ji:ltloni nnd docmm::nts .:k:tniling_ tht:: r..-:n:::;on;; th.: Pon AuthDrit)· WJ.s ~-th!c to rc..Jucc 

Public S<ll~ly ti'.-'(·ttinK~ in2009. \Vc would be happy to pi'Dvld;,; this infornw:ton t1gain. 

-:~ ''Th..::!y indicati'J tk~1 dL']Kl.rtmL·nt tJKlJi,lgcmcnt is pr<:n'idcd with various m'm~grmcm: 

r~;:pt\rt:) that high] it•.ht employe.; (1\"~rtirn;; <:<lrnings.~' (page I 6) 

This sl:-\lement st·ems to imply thm \Ve were mwbk w d~monslfl-l[e h.1 1]1,: auditi)r~ tho.; 

\'ZII'ious. rl'-ports US('d hy Purt Authl)tity Jm.llnlgcmcm h.> monit(lr overtime whGn, ln twt. J 

number of these report::: n~n:.· furnishl':J ttl them during the course of the review, ll1cscr--.---, 

* indudcJ sped fie r0p1)rls pr0pan:J hy our fdm1agrment anJ Budgc·t De-partment tkH 

<J.naly;.c oYo;;:rtime by department and employee, nnd 1h~11 (Jf~o~ prodd!:!d 1!_1 the Ch~d 

Op~mting: Officer fc1r discussioJJ with cacl1 Department Dire-ctor. 

* See State Comptroller's Comments, page 31. 

Office ofthe New York State Comptroller 

Comptroller's 

Comment 

4