The City Auditor shall act as the Clerk of the Committee on Finance and of the Committee on Claims and Accounts. It shall be his duty to carefully examine all claims which may be presented against the City, see that the same are correctly cased, that the amounts charged are proper and in accordance with the contract under which the charges were made and that the same are legal. If he finds the claims correct, he shall approve the same in writing and submit them to the Mayor, who may order payment thereof. If he shall disapprove any claim, he shall return it to the officer, board or committee from whom it came for revision, and if it is not corrected and he still disapproves of it, he shall refer it to the Committee on Claims and Accounts, with his objections thereto. He shall examine the accounts of the City Collector and of all other persons, committees and boards who may be charged with the collection or disbursement of the funds of the City and for this purpose shall have the access to all the books and vouchers which relate to said accounts. At the close of the financial year, he shall prepare a detailed report of the finances of the year and of all accounts examined by him and submit the same to the Committee on Finance.