Sec. 2-115. Books, etc.; suggestions to council; reports generally.
The director of finance shall keep a regular set of books,
in which shall be opened and kept as many accounts under
appropriate titles as may be necessary to show distinctly all
the estate and property whatsoever, real and personal, vested
in the city by law or otherwise, and of trusts in the care of
the same; all funds due and owing by the city; all receipts
and expenditures in the various departments of the city government,
and all appropriations made by the council and the
sums expended under the same, respectively. He shall from
time to time, as often as he may deem necessary, or the council
may direct, suggest plans to the city council for the management
or improvement of the finances of the city. He shall
make such reports as are required of him by state law. (Code
1959, § 2-115.)
