On the first Monday of each month, detailed statements of the receipts and expenditures of officers and departments for the preceding month shall be made to the Finance Director by the heads of the departments. The Director shall countersign each receipt before it is delivered to the person entitled to receive it and shall charge himself or herself with that amount. If the Director approves any voucher contrary to this chapter, the Director and his or her sureties shall be individually liable for that amount.