The director of finance and asset management shall have powers and duties coextensive with those prescribed by the laws of the state and the ordinances of the city as now in force or as hereinafter amended or adopted. The director is authorized to create new budgeting, accounting and reporting funds and to consolidate and/or close such existing funds except as may otherwise be directed by state law. The director shall prepare and maintain a list of such funds and a general description of their use. Such list shall be available to the public for review and copying upon request. (Ord. 6436 § 3, 2018.)