Sec. 2.7. (a) The office of finance and management is established and is responsible for:
(1) budgeting, except as provided in subsection (c);
(2) financial reporting and audits;
(3) purchasing; and
(4) fixed assets;
for all city and county departments, offices, and agencies.
(b) The controller:
(1) serves as the director of; and
(2) may organize into divisions;
the office of finance and management.
(c) The office of finance and management is not responsible for the issuance of warrants for payments from county and city funds.