The City Treasurer’s books shall at all times show the exact condition of the moneys under his or her control, of each account and appropriation and of all receipts and disbursements. The books, together with all other belongings of the city in his or her custody, shall be handed over by him or her to his or her successor. The Treasurer shall, upon receipt of all moneys, enter and apportion the same to the credit of the several accounts upon which such moneys are paid stating from whom they are received. He or she shall keep a separate account with each fund or appropriation, stating at the head of each account the amount so appropriated and giving the several debits and credits belonging thereto.
(Prior Code, § 31.067)