The Director of the Department of Public Works shall record in a book kept for that purpose, memoranda of all receipts of material and supplies purchased which may come into his charge, such record to be made by him promptly on receipt of the material and supplies, showing therein where such material and supplies are used. He shall cause to be kept records showing details of all operations of the Department. He shall also keep an accurate account of all labor furnished and make out payrolls for such labor properly certified. (1947 Code §26.4)