The Finance Department serves Columbia's citizens, visitors, investors and employees through three divisions: Financial Reporting, Business Licensing, and the Payment Center.


Finance is responsible for maintaining the integrity of the City's financial records and for being compliant with generally accepted accounting principles and the practices of the Governmental Accounting Standards Board.  To ensure that this function is accomplished, the City is subject to an annual audit of its accounting practices and internal controls by a qualified independent auditing firm.

Responsibilities by Division

  • Conducts day to day functions including accounts receivable, accounts payable, payroll and general ledger transactions
  • Manages debt service
  • Reconciles bank accounts
  • Provides grant administration
  • Works with an external auditor to prepare the City's financial statements
  • Issues business licenses/renewals
  • Collects hospitality taxes and tourism & development fees
  • Issues various other licenses and permits
    • Accepts payment for utility bills and various other fees/fines
    • Offers flexibility by accepting various methods/locations for payments