Any and all transfers between departments shall be approved
prior thereto by a majority of the members of the Board of Aldermen.
All transfers from contingency accounts in excess of five thousand
dollars ($5,000.00) shall be approved prior thereto by a majority
of the members of the Board of Aldermen.
As soon as practical after the close of each fiscal year, and
no later than six (6) months thereafter, there shall be an audit of
all accounts of the City, made by a public accountant certified by
the State of Missouri and approved by the Board of Aldermen. Copies
of such audit shall be filed with the City Clerk and in such other
places as may be required by law.