Upon completion of each fiscal year and completion of an independent post audit, the city manager is authorized to cause to have examined all records proposed for disposal or destruction by each department. Following such examination, the person making such examination shall complete a certificate authorizing the destruction of such records accompanied by an index of records proposed for destruction. Records to be disposed of shall be destroyed by burning or in such other manner that the city manager may direct. (1962 Code § 1-14-2; amd. 2014 Code)