The Finance Department is responsible for maintaining the County's accounting and reporting system in accordance with generally accepted accounting principles. The department provides critical information for both financial and strategic planning at all levels of management. Finance records the receipt and disbursement of County funds as set forth in the budget ordinance and general statutes. An integral part of the department's function involves managing cash to maximize investment income while still meeting the organization's cash flow needs. The integrity of the accounting system is assured through a system of internal controls and an annual audit by an independent certified public accounting firm. The department also manages capital assets, debt, grants, and payroll.