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 each of its offices, departments, boards, and commissions. He shall keep separate accounts of the items of appropriation in the budget, each of which shall show the amount of the appropriation, and the 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 making such statements as may be required by this Charter, by Council, or by the State Auditor.
(Amended 11-6-12)