The City of Sacramento Department of Finance maintains the fiscal stability of the city. The department prepares budget and collects revenue from the procurement of services and the review of expenses. It operates an accounting division that processes payments for employees, provides an oversight of the system of internal controls to safeguard assets, prepares annual financial statements, and reviews and records financial transactions. The City of Sacramento Department of Finance maintains a budget, policy and strategic planning division that develops and prepares a budget plan for its annual operations and capital improvement program. Its budget, policy and strategic planning division provides analysis and recommendations related to fiscal and operational issues. The City of Sacramento Department of Finance maintains a procurement services division that is responsible for purchasing supplies and services. Its procurement services division is also accountable for small business participation and contract administration services. The department maintains a location in Sacramento, Calif.