Lester H. Thompson, 84, a retired comptroller and assistant commissioner of the Federal Housing Administration, died of cardiac arrest March 26 in a nursing home in Panama City, Fla. He lived in Port St. Joe, Fla.

Mr. Thompson joined the FHA in 1937, and became comptroller five years later. He held that post, with the rank of assistant commissioner, until retiring from the federal government in 1970. During his years as comptroller, he helped develop most of the administration's fiscal and accounting procedures, and supervised 800 employes.

He had been awarded the Federal Government Accountants Association's outstanding achievement award, and the FHA's sustained superior performance award.

He was executive director of Fairfax County's redevelopment and housing authority from 1970 to 1972. Later that year, he moved to North Carolina and later to Florida.

Mr. Thompson was a native of Delaware. He studied at the University of Pennsylvania's Wharton School, and was a certified public accountant. He moved to Washington in 1935 when he became a accountant with the Treasury Department.

Survivors include his wife, Kathleen Whelan Thompson of Port St. Joe; a daughter, Edna T. Heite of Dover, Del.; a son, Lester H. Jr., of Costa Mesa, Calif.; a brother, Clark H., of Hartley, Del.; three grandchildren and three great-grandchildren.