Financial Control

tive features which bear especially upon the problem at hand. One is the chief administrative officer, appointed by the mayor for an unlimited term and removable only by two-thirds of the Board of Supervisors (the eleven-man legislative body) after charges and hearing, or by popular recall. He appoints, directs, and can remove the director of public health, the director of public works, the purchaser of supplies, and several less important officials, but he does not select or direct the police, utilities, welfare, parks, or fire department heads; they operate under commissions appointed by the mayor. The most distinctive feature, however, is the machinery for strong fiscal control. At the heart of the system is a controller, nominated by the mayor for an unlimited term, confirmed by the Board of Supervisors, and removable only by two-thirds of the supervisors or by recall. Financial administration as a whole is not integrated under the controller, since the treasurer and assessor are elected and the tax collector and purchaser of supplies are responsible to the chief administrative officer. But financial control is centered in his office. To describe the con

Business · Control (management · Economics · Management · Finance · Islamic Finance and Banking Studies