TUPELO, Miss. -- It was a day of happiness at the Johnson household today, as youngest son Timmy, 4, was named chief operating officer of the SEC enforcement division.

"We always knew Timmy would do great things," said his mother, Sandra Johnson. "He's always been really good with numbers."

The new COO has "a great deal of background" in technology and managing processes and the pace of work, Robert Khuzami, head of enforcement, said yesterday in Washington. Johnson, who has spent the past few years at a daycare unit with Goldman Sachs, will be charged with making the unit more efficient. Johnson, reached by telephone at the SEC, declined to comment.

Despite some grumblings from critics, insiders at the SEC say Johnson has made it clear that changes will be made, despite a rocky first few days.

"He gets a little rowdy sometimes, especially right before lunch," said the source. "But I'd say thus far, he hasn't really grasped that he actually has a job yet, though."

Still, Timmy's mother seems to think her son is ready for the job.

"Timmy always watches Sesame Street and really knows a lot for a little boy," said Sandra Johnson. "I think having a youngster take over this important job is just fantastic."