§ 32.20 COMMISSIONER OF DEPARTMENT; POWERS AND DUTIES.
   (A)   Duties. The Commissioner of the Department of Accounts and Finances shall have charge of and supervision over all accounts and records of the city, and all officers, boards or departments required to keep, or make accounts, records or reports. He shall inspect or cause to be inspected all records or accounts required to be kept in any of the offices or departments of the city and shall cause proper accounts and records to be kept and proper reports to be made.
   (B)   Audits. The Commissioner shall audit or cause to be audited at frequent intervals, the accounts of every officer or employee who does or may receive or disburse money.
   (C)   Purchases. The Commissioner shall have charge of the purchase, care and distribution of all supplies and other articles not otherwise provided by law, this code or any ordinance of the city.
   (D)   Claims. The Commissioner shall examine or cause to be examined, and report to the City Council upon all bills, accounts, payrolls and claims before they are acted upon or allowed, unless otherwise provided by law.
   (E)   Collection of fees. The Commissioner shall collect or cause to be collected, all license fees, franchise taxes, rentals or other moneys, which may be due or become due to the city. He shall report to the Council any failure to make reports or to pay moneys due to the city, with such recommendation in relation thereto as he may deem proper. He shall, whenever the city has authority so to do, cause to be examined the accounts and records of any person or corporation operating a public service utility in the city, and shall report to the Council any refusal to permit such examination.
('72 Code, § 3.03(a) - (e))