The Council is charged under the Charter with the responsibility of adopting annual
budgets for the Consolidated Government and with the responsibility, through the Council
Auditor, of examining the financial transactions of the Consolidated Government to
ascertain whether they were conducted in a proper and lawful manner. In order to fulfill
these responsibilities, the Council has a duty to specify the methods and procedures
to be used in the budgetary and accounting activities of the Consolidated Government,
to the end that a uniform system for budgeting and accounting of the public moneys
results and the efficiency of expenditures of the public moneys is maximized. It is
the intent of the Council, in the enactment of this Budget and Accounting Code, to
prescribe a comprehensive and uniform budgetary and accounting system for the Consolidated
Government, except so much of the accounting functions and activities as are within
the statutory control of the various independent agencies.
