§ 6-100.  In General.
   The Director of Finance shall be the chief financial, accounting and budget officer of the City.
ANNOTATION
   Sources:   No specific source.
   Purposes:   The office of Director of Finance is created to give the Mayor and the City government a principal officer responsible for the financial, accounting, and budgeting functions of the executive branch. The Director of Finance is thus the chief financial officer of the City and all powers and duties concerning finances, accounting, and budgeting in the executive branch are directly or indirectly his with the following exceptions:
      The custody of City funds and their actual payment out of the City treasury remain with the City Treasurer who is independent of the Director of Finance until City-County consolidation. When the Constitution and laws of the Commonwealth permit, the City Treasurer is to be appointed by the Director of Finance (Section 3-202) and at that time the Director of Finance will supervise these functions as well as the others for which he has responsibility.
      The functions of the City Controller are not under the supervision of the Director of Finance. The customary independence of an auditor would not be maintained if the City Controller were made subject to the supervision of the Director of Finance.