1. (a) The office of finance and management is established and is responsible for:

   1. (1) budgeting, except as provided in subsection (c);
   2. (2) financial reporting and audits;
   3. (3) purchasing; and

   4. (4) fixed assets;

      for all city and county departments, offices, and agencies.

2. (b) The controller:

   1. (1) serves as the director of; and

   2. (2) may organize into divisions;

      the office of finance and management.

3. (c) The office of finance and management is not responsible for the issuance of warrants for payments from county and city funds.

As added by P.L.227-2005, SEC.24.