Florida's CFO oversees the state's accounting and auditing functions and unclaimed property, monitors the investment of state funds and manages the deferred compensation program and risk management program for the state. Insurance consumer service is handled by the CFO, and the office is responsible for the licensing and oversight of insurance agents and agencies, as well as funeral homes and cemeteries. Insurance fraud investigation also is overseen by the CFO, as well as ensuring businesses have workers' compensation coverage in place for employees and helping injured workers with benefit payments and re-employment. Fire Marshal - The state's CFO also serves as Florida's State Fire Marshal. The Division of State Fire Marshal is a sworn law enforcement agency that provides various fire-related services throughout the state, from assisting local fire departments by conducting arson investigations to training citizens at one of the finest fire-training colleges in the state. Florida Cabinet Member - Florida's CFO serves as one of three constitutionally elected state executives of the Florida Cabinet, which consists of the Chief Financial Officer, the Attorney General, and the Commissioner of Agriculture and Consumer Services. The Governor and Cabinet serve as a board of directors, or agency heads, governing such matters as the purchase of state lands; clemency matters; state bond, trust and fund management; veterans' affairs; state law enforcement administration; tax collection; power plant and transmission line sitings; and financial and insurance regulation for the state of Florida.