The Utilities division is responsible for water, sewer, garbage and recycling facilities. It is a part of the Finance Department, which works for the administration of accounting, information technology, utility billing, and budget, treasury and debt management services. The Finance Department is responsible for coordinating the annual audit of financial affairs with the independent auditor and prepares the annual financial reports. It works to issue payments and keeps an account of monies due, receipts and disbursements. The department is governed by The City of Neptune Beach in Florida, which additionally manages building, public safety, human resources and public works departments.