| DATE: | October 20, 1997 |
| TO: | Agency Addressed |
| FROM: | William O. Monroe, Director Division of Accounting and Auditing Office of Comptroller |
| SUBJECT: | INVOICES |
A university has provided us documents which resemble invoices for services
from a vendor. The documents are, however, offers for services. The university
indicated that it had not requested the services. The vendor is World
Telecommunication Database, located in