Straight and direct line of responsibility and control is established from the general manager to the department or section head who shares the same level of authority and is independent of the other. The head of each division is subject and responsible only to the individual directly above him or her. For instance, other supervisors may not interfere directly in his or her work or decision or with the personnel in his or her unit. Coordination among the various departments is established and maintained by a supervisory executive at the next higher level.