Under the Buffalo Charter and Code, the Comptroller is the head of the Department of Audit and Control. The Department of Audit and Control is broken down into three divisions: Division of Audit, Division of Accounting, and Division of Investment and Debt Management. The Division of Audit is headed by the City Auditor; the Division of Accounting is headed by the City Accountant, and the Division of Investment and Debt Management is headed by the Investment and Debt Management Officer. All heads are Deputies of the Comptroller who can be appointed and removed at the pleasure of the Comptroller. The City Auditor exercises all powers and duties with respect to audits and approves all checks signed by the Comptroller or the Comptroller’s Deputies. The City Accountant exercises all powers and duties with respect to accounts and accounting and prepares all checks. The Investment and Debt Management Officer exercises all the powers and duties with respect to depositories, security, and investment of general fund moneys.