The Payroll office processes biweekly pay checks for the city employees. The office processes collective bargaining agreements and employee applications for family and medical leaves. It is a part of The Finance Department, which is governed by the City and Borough of Sitka in Arkansas. The Finance Department processes hand check and new vendor requests. It operates accounts receivable, grant accounting and municipal billing offices. The Finance Department s sales tax office issues business licenses for conducting businesses. In addition, the department generates working capital and fixed-asset acquisition summaries. Its Utility Office accepts automatic payments and processes utility vacation rate applications.