The Department of Finance operates under the government of the city of Pittsburgh, which also operates city clerk, housing authority, law, public safety and police bureau departments. The Department of Finance focuses on maintaining the fiscal stability of the city. The department prepares budgets and collects revenue from the procurement of services and the review of expenses. It operates a procurement, fleet and asset services bureau that provides a variety of services for other city departments, including contracting and fleet and fixed asset management. The Department of Finance operates a collections and compliance division that is responsible for self-assessed earned income, payroll expense, local service, business privilege, amusement and parking taxes. The department maintains a financial control division that provides debt service administration, account balancing and daily funds investment options. It additionally operates a real estate division that is responsible for real estate tax billing and collections. The Department of Finance maintains a unit for properties on sale.