The Finance and Budget Department oversees the Linn County budgeting process, audit, and financial reporting. Finance and Budget also provides ongoing management services for the County. The Finance and Budget Department provides these services for the County:  Prepare annual operating budget  Report and analyze performance measures  Prepare Comprehensive Annual Financial Report  Facilitate external audit  Implement and review internal controls  Develop accounting policies and procedures  Advise the Board of Supervisors on financial issues  Prepare and administer financial aspects of Capital Improvement Plan  Analyze and issue debt  Coordinate installation of financial software applications