No claim or account against the city, except for the salaries of city officers and personnel or for the payment of a special contract made by the city council or by some officer authorized by ordinance to make contracts, shall be considered, audited or allowed, nor shall any warrant be issued for the payment thereof, unless the person presenting the claim, or his agent, shall make oath before some officer duly authorized by law to administer oaths, that the claim or account is true, just and correct and that the charges therein are reasonable; nor shall a warrant be issued until the claim or account has been referred to and examined by the commissioner of accounts and finances, who shall report the claim back to the city council, with the commissioner's recommendations endorsed thereon, at which time the claim or account shall be acted upon by the city council. (1996 Code § 2-3)