Section 2-304 Codes.

Codes providing for the administration of the powers, duties and affairs of the different departments and for their organization shall be enacted. Such codes shall provide for a uniform standard for the purchase of materials and supplies and shall provide for a purchasing agent and may provide for inspection and testing of the quality and quantity of the materials and supplies purchased to determine their exact conformity to specifications. Provision shall be made for the transfer of employees from one department to another. Methods shall be provided by which the heads of departments may determine and compare the work accomplished by the department with reference to its expenditures and a comparison with work during a prior period. A definite system of accounting shall be provided for each department showing the work performed and the material furnished compared with the cost thereof, so itemized that it can be determined whether each department is becoming more efficient or less efficient. All materials and supplies of the City shall be properly housed, segregated and tabulated and a perpetual inventory kept showing the additions and depletions thereof. Each department shall report its time and expenses for comparison with the prior month and prior year to show percentage of increase or decrease and shall also report stores and material accounts for like comparison. [May 3, 1913, part of new sec. 36; rev. 1914, sec. 58; 1928 pub., sec. 58; 1942 recod., sec. 2-204; rev. Nov. 6, 1962.]