James W. Heflin, former assistant comptroller at the University of Pennsylvania, died November 21 from a stroke. He was 81.

Mr. Heflin was born in Philadelphia and graduated from Northeast Catholic High School and Drexel Institute of Technology in 1959 with a degree in business administration and accounting.

In 1961, he joined the Penn staff as an accountant in the comptroller’s office. The following year he became assistant to the comptroller, and he also served as assistant to the business and financial vice president. In February 1967, he was named director of the Management Services Group, responsible for reviewing and evaluating systems and procedures, primarily in the business and financial vice president’s area. He was promoted only a few months later to assistant comptroller. He left Penn in 1968.

Mr. Heflin served as a financial and administrative officer at Nazareth Hospital in Philadelphia before beginning a long career as chief financial officer at Lourdes, now called Our Lady of Lourdes Medical Center. He joined the staff in 1974 and retired in 2002.

Mr. Heflin is survived by his wife, Alma; children, Kristin Ciccarelli, Jean Kane, Eileen Delfini and David; and 15 grandchildren.