The Comptroller shall, under the direction of the Mayor and Finance Committee of the Council, open and keep in a clear and methodical manner, a complete set of books, wherein shall be stated among other things the appropriation of the year for each distinct object and branch of expenditure and also, the receipts from each and every source of revenue, so far as can be ascertained. The books and all papers, vouchers, contracts, bonds, receipts and other things kept in his or her office shall be subject to the examination of the Mayor, the members of the City Council or any committee or committees thereof.
(1980 Code, § 5.005)