Accounts.

   Section 40.   The director of finance and public record shall be the chief accounting officer of the city. He shall install and maintain accounting procedures in conformity with the next preceding section of this charter, and prescribe the methods of keeping accounts by all departments and the form of report to be rendered to the department of finance and public record. He shall require that reports be made to him by each department, showing the receipts of all moneys by such department and the disposition thereof. He shall keep an account of all appropriations made by the council and all expenditures made or contracted to be made under such appropriations.

   Section 41.   The director of finance and public record shall, upon the death, resignation, removal or expiration of the term of any officer, examine the accounts of such officer and if such officer be found indebted to the city, he shall immediately give notice thereof to the council and the director of law, and the latter shall forthwith proceed to collect the same.