Except as provided in subsection (c) of this section, the Director of Finance may delegate any of his or her powers, duties, and functions under this subtitle to:any agent, representative, or employee of the Department of Finance; any other agency or unit of City government; or the Baltimore City Parking Authority. A delegation under this section must be made in writing. For a delegation under subsection (a)(2) or (3) of this section, a copy of the writing must be filed with the Board of Estimates before it becomes effective. Rules and regulations under this subtitle may only be adopted by the Director of Finance. City Code, 1976/83, art. 28, §73(h)(part Ord. 68-146 Ord. 89-318 Ord. 01-271