The City Manager or the city employee designated by the City Manager shall keep a true and correct list of cemetery lots sold and to be sold, with the price thereof, which information shall be indicated and kept current on accurate maps or plats of the cemetery. A true and accurate account of the cemetery receipts and expenditures, all other records, plats, papers, correspondence, and documents pertaining to the cemetery shall be safely kept and preserved by the City Manager or the city employee designated by the City Manager.