The directorof finance shall have power and shall be requiredto: (1) Prescribe the forms of receipts, vouchers,bills, or claims to be used by all the offices,departments, boards, and agencies of the city government.(2) Examine andapprove all contracts, orders, and other documents by which the city governmentincurs financial obligations, having previously ascertained that monies havebeen appropriated and allotted and will be available when the obligations shallbecome due and payable.(3) Audit andapprove before payment all bills, invoices, payrolls, and other evidences of claims, demands,or charges againstthe city government and with the advice of thecity attorney determine the regularity, legality, and correctness of theclaims, demands, or charges.(4) Inspect andaudit any accounts or records of financial transactions which may be maintained in any office,department, board, or agency of thecity government apart from or subsidiary to the accounts kept in his or her office.
Alabama Legal Code