The Finance Department is operated by Orange County in Florida and maintains the accounting and financial records of the board of county commissioners. It issues payment for nonpayroll obligations that include operational costs, contractual services, public construction projections, and utilities and maintenance. The department offers reviewing services for adequate documentation, budgetary availability, legal authority and proper approvals. The Finance Department maintains municipal service taxing and benefits units that provide street lighting, retention pond, lake maintenance and wastewater line installation services. The department offers resort and utility tax and parking ticket collection services. The Finance Department is a part of Orange County Comptroller s Office, which additionally manages administration, information technology and property accounting departments.