The Office of Finance is New Castle County's centralized financial reporting and service organization. It consists of the Accounting Unit, the Budget Unit, and the Treasury Unit.

Responsibilities of the Accounting Unit include financial reporting, the payment of County vendors, the payment of County employees, and providing fiscal services to all County agencies.

The Budget Unit prepares the annual operating budget, the annual capital budget, and the six-year capital program.  It also manages fiscal legislation, grants oversight, debt financing, and provides impact analysis and fiscal services to all County agencies.

The Treasury Unit invoices and collects property taxes and sewer user charges, and, as New Castle County's central depository, manages the investment of available funds through external money managers.  These functions result in revenues that fund over eighty percent of the County's annual operating budget.