[1] Hollis Figg is an earnest if not too bright man whose devoted friend is a local sanitation worker, and whose girlfriend is the equally earnest Ema Letha, a pretty waitress at the diner across the street from City Hall, where Figg works as an accountant.

When the Mayor, his staff, and Mr. Spaulding, the richest man in town, decide they need more cover for their shameless skimming from the city's coffers, they fire three of the four accountants in the basement and replace them with a giant computer named LEO (Large-Capacity Enumerating Officiator), keeping Figg whom they deem the dimmest of the four to run the computer that he barely comprehends.

When Figg unexpectedly (and quite accidentally) stumbles upon discrepancies in a road works budget, they promote him to the "third floor", distract him with a new Cadillac and a sexy assistant (Yvonne Craig) who is able to manipulate him into signing any form or check that she places on his desk.

Sooner rather than later, the Assistant State Attorney General becomes suspicious of the activities of the Dalton City Council, and when he closes in, Figg, having signed everything, is the perfect patsy.

As the two newlyweds moon over the view from their balcony, the Mayor and one of his cronies, disguised as hotel staff, can be seen removing the stiff corpse of Mr. Spaulding out of the closet on a dolly and wheeling him out of the room.