Public agencies such as state governments, which administer more than one major revenue system, much decide how much coordination should exist among the staff assigned to administer different revenues. Agencies must decide how specialized these staffs should become in handling management issues. Specialization can occur in two ways: by function and by revenue source. Function refers to action that cut across substantive revenue areas. For example, processing checks is a function that is basically the same whether the checks are coming from income tax payments, sales tax payments, or user fee charges. This is quite different from organizing around a specific tax sources such as sales or income. In many instances, some combination of both will occur.