The accounting function is comprised of external financial reporting, general ledger maintenance, accounts payable, and accounts receivable. The city currently has 20 funds that are under the control of the department. Staff manages the General Fund, 9 special revenue funds, the Debt Service Fund, 3 capital projects funds, 3 proprietary funds, an internal service fund, a trust fund, and 2 agency funds. As part of the financial reporting function, staff prepares the Comprehensive Annual Financial Report (CAFR) at the close of every fiscal year.