This office includes the tax-collector and finance divisions. The tax collector computes and bills for all real-estate, motor-vehicle and personal-property taxes owed the city (including taxes for the Central City Fire District; taxes for the city's other two fire districts, South Fire and Westfield, are billed separately, as are bills for water, sewer and sanitation services in the central district). The finance department makes payments on behalf of the city, keeps track of expenditures and cash disbursements and manages the city's cash investments. It also handles all bonding for the city. The payroll and purchasing offices are also in this department.