(A) The books kept by the City Treasurer shall, at all times, show the correct condition of moneys under his or her control, of each account and appropriation and of all receipts and disbursements.
(B) Those books, together with all others in his or her custody and belonging to the city shall be handed over to his or her successor.
(C) He or she shall keep a separate account for each fund or appropriation, stating at the head of each account the amount so appropriated and giving the several debits and credits belonging thereto.
(2000 Code, § 2.08.050)