Through the Accounting Services and Financial Reporting Departments, the University Controller oversees and coordinates the analysis, reconciliation and reporting of all financial transactions of the University, including cash receipt processing, student refunds, financial aid disbursements, billing/collections and reconciliations; management of the diverse services provided by the SDSU ID Card as performed by the SDSUCard Office. The Associate Vice President for Financial Operations has responsibility for Budget and Finance, Audit and Continuous Improvement, Shared Services, and the University Controller's Office, which includes the University' Bursar's Office, Accounting Services, Financial Reporting, and Financial Systems Management and Analysis.