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The code of the city of Charlottesville, Virginia :

the charter as amended and the general ordinances of the city enacted as a whole June 6th, 1932, in effect July 15th, 1932
  
  

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Sec. 72. Auditor—his books, accounts, etc.

He 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 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.