Once a year a complete inventory of all city property shall be conducted. The directors and department heads in each and every department of the city shall verify the inventory of all property belonging to the city in and under their control by certifying a document prepared by the finance department attesting to the location, status, disposition or condition of said inventory. The certification shall be signed by the director or department head that the report of fixed assets has been examined and found, to the best of his/her knowledge, to be true and correct. (Ord. 1024-84 § 5, 1984.)