The books of account and all other public records and documents of the city relating to the finances shall conform to the classification of standard accounts established by the comptroller in an official manual of accounting which shall be published and kept always on file in the office of the comptroller. Appropriations made under any of the general classifications set forth in said official manual of accounting shall be deemed to be for the items in detail as set forth in said manual. The comptroller shall have power to establish subsidiary and supporting groups of standard accounts as he may deem expedient.
All departments, bureaus, boards, officers and persons connected with the city government shall adopt and put into effect the system of accounting and auditing provided for, and are hereby required to make their reports and accounts conform to the classification herein provided for or as the same may hereafter be changed by the comptroller in conformity with the power conferred on him, and are also required to use the books and forms prescribed by the comptroller.
(Prior code § 7-13)