SECTION 6.04  ACCOUNTING PROCEDURES AND BUDGETARY CONTROL.
   The Director of Finance shall establish and maintain accounting procedures necessary for keeping complete financial records of assets and liabilities, receipts and disbursements, and property records of the Municipality, and of each of its offices, departments, boards and commissions.  He/she shall keep separate accounts for the items of appropriation in the budget, each of which shall show the amount of the appropriation, and amounts paid therefrom, the unpaid obligations against it, and the unencumbered balance.
   Such accounting procedures and financial records shall be adequate in form and in such detail as necessary for the making of all financial reports, and furnishing such other financial data and statements as may be required by this Charter, the Council, or by the Bureau of Inspection and Supervision of Public Offices.