A check register will be maintained in which shall be recorded all transactions of the fund, including deposits, disbursements and bank service charges. A reconciliation shall be made with the bank statement at the end of each month. When possible, the reconciliation should be made by someone other than the finance director. The balance remaining in the checking account as of a given date, together with any outstanding advances and travel expense claims on hand but not yet reimbursed, should always equal the amount established by the city for the revolving fund. A monthly review of such disbursements and existing balance shall be made by the mayor. Information to conduct such review shall be presented monthly by the finance director. (Ord. 2920 § 1, 1976; 1957 code § 1.21.080.)