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1	couldn't be.
2	MR. MINDEL: How many States have both Tieas-
3	urers and Comptrollers?
4	MR. SAYRE: Or Secretaries of State?
5	MR. NOSSEL: Let me answer sort of in general
6	terms. I think virtually every State has a Treasurer
7	by title now. A lot of States do not have a Comptroller
8	by title. In some cases, this is called an Auditor
9	General, or some other title. In some States, the func-
10	tions performed by both the Comptroller and Treasurer
11	in Maryland are performed just by the Treasurer in some
12	States. The title itself is misleading. It doesn't
13	tell you what the job does. Some places, the function
14	that is performed by the Comptroller in Maryland is per-
15	formed by a man called an Auditor General, and in some
16	cases, by a nan called a Treasurer. The title can be
17	very, very misleading, if you look just at a list of
18	State officials without knowing what their duties are.
19	In Kansas, for example, which is definitely an exception,
20	the State Comptroller Is a merit system person. He is
21	neither elected nor appointed. In most States, he is