A.   Books Open To Council Inspection: The books of the city treasurer shall be subject to examination by the city council at all times, as provided by law. Likewise, the records of the city clerk and of all other officers and employees of the city shall be subject to inspection by the city council at all times.
   B.   Annual Audit By Public Accountant: The city council shall designate a qualified public accountant to audit the financial records and transactions of the city treasurer, the city clerk, and all other personnel of the city who keep financial records and make financial transactions, as of the end of every fiscal year, at least; the accountant shall make such audit and shall report to the city council.
   C.   Petition For State Audit: Upon petition of a number of voters of the city equal at least to twenty five percent (25%) of the number of people voting at the last general city election for the city office receiving the highest number of votes, the financial books and records of the city will be audited by the state auditor and inspector as provided by law. (1985 Code § 7-116)