11-50-202. Designating chief administrative officer -- Designating chief financial officer.
(1) The chief administrative officer of a political subdivision is: the individual appointed as the chief administrative officer of the political subdivision in accordance with statute; or if a chief administrative officer is not appointed in accordance with statute, the individual designated as the chief administrative officer by the governing body of the political subdivision. In designating a chief administrative officer under this Subsection, the governing body shall designate the individual who holds a managerial or similar position to perform administrative duties or functions for the political subdivision. (1)
(2) The chief financial officer of a political subdivision is: the individual appointed as the chief financial officer of the political subdivision in accordance with statute; or if a chief financial officer is not appointed in accordance with statute, the individual designated as the chief financial officer by the governing body of the political subdivision. In designating a chief financial officer under this Subsection, the governing body shall designate the individual who has primary responsibility for preparing the annual financial report. (2)