San Mateo Law Library
San Mateo City Charter.

5.14 Accounting System.

The city manager shall establish and maintain a system of financial procedures, accounts and controls for the city government and each of its departments, which shall conform to generally accepted principles of accounting which shall be adequate to account for all money on hand and for all income and expenditures in such detail as will provide complete and informative data concerning the financial affairs of the city and in such manner as the council may prescribe and as will be readily susceptible to audit and review.