§ 96.55  RECORDS, BUDGETS AND REPORTS.
   (A)   The Department's records and books shall be open for inspection at all times by the City Manager and the City Council or persons designated by either of them. All records and books shall be kept in an understandable manner and as up to date as possible. 
(`73 Code, 12.187, § 1.87)
   (B)   The Director shall submit to the City Manager an annual recreational program and an itemized budget on or before the second Monday in March. The Department Head or Commission Chairman shall submit a quarterly report to the City Manager, said report shall contain such information as the City Manager or City Council shall require.
   (C)   The City Council shall have the authority to alter or change the quarterly or annual budget or recreational program.
   (D)   The Department budget shall have three distinct major divisions; Supervision, Maintenance and Equipment. Funds may not be transferred from one division of the budget to another without consent of the Council.
   (E)   Costs or expense of establishing new facilities or expanding existing facilities shall be the responsibility of the City Council, and said costs or expenses may or may not be charged against the Department's budget.
   (F)   All revenues, contributions, gifts, or other moneys designated for the Department shall be collected and disbursed by the City Council or their agent.
   (G)   All agreements between the Department and other governmental agencies, or units, or individuals shall be entered into by the City Council only. 
(`73 Code, 12.188, § 1.88)