He or she shall also keep an accurate account of all debts due from or owing to the city. He or she shall keep a book in which he or she shall enter a correct list of all funds, notes or other obligations given by or payable to the city, with the date thereof, the person to whom payable, the person to whom or by whom payable, the rate of interest, the time and manner in which the principal and interest are payable, other particulars as may be necessary to the full understanding thereof; and when any city bonds are surrendered, cancelled or paid, the book shall show the fact; and in his or her annual report to the City Council, the Treasurer shall describe particularly the bonds sold, exchanged or redeemed during the fiscal year, and give an itemized statement of the expense thereof.
(1980 Code, § 4.007)