The accounting department can furnish detailed financialinformation on various losses. The finance department canprovide information on available cash flow to pay losses and theimpact of such losses on the firm’s balance sheet and incomestatement. The maintenance department that services the buses canprovide detailed information on the mechanical condition of the 50buses and when replacement of an older vehicle is needed. Thepersonnel department can provide information on employee benefitloss exposures. Finally, the department responsible for implementingsafety programs is extremely important in a loss control program