The city manager or his designee shall receive, issue proper receipts for, and place in appropriate accounts, reserves or funds, all monies due the city from the sale of lots, services furnished, and all other sources. The city shall issue in the name of the city, and shall keep complete records of, all matters pertaining to the cemeteries, including a record of ownership of lots and graves. (1996 Code § 2.20.020; amd. 2004 Code)