The Treasurer shall keep his or her books and accounts in such a manner as to show with accuracy all monies received and disbursed by him or her for the city, stating from whom and on what account received, and to whom and on what account paid out, and in such a way that the books and accounts may be readily investigated and understood, and the books and accounts and all files and papers of his or her office shall be at all times, open to examination by the Mayor or the Finance Committee of the Council.
(1975 Code, § 3.71)