Section 41-4-32
Exercise of functions and duties of Department of Finance.
All functions and duties of the Department of Finance shall be exercised by the Director of Finance, acting by and through such administrative divisions or such officers as he may designate. He shall have all power and authority necessary or convenient to carry out the functions and duties of the Department of Finance.
(Acts 1939, No. 112, p. 144; Code 1940, T. 55, §65.)