(a) There shall be complete, detailed records maintained on all disbursements from the confidential police investigation fund, which shall, at a minimum, show:

(b) The records required by this section shall be confidential, and shall be in the custody of the Chief of Police. The Chief of Police is hereby authorized to deny access to such records to any person or agency; except that the records shall be made available at reasonable times to the City Controller and City Treasurer, or to independent auditors employed by the Council for purposes of auditing the transactions and balance of the fund. The City Controller, the City Treasurer or an independent auditor who is given access to the records of the confidential police investigation fund must maintain the confidential status of such records and may not disclose the payees or purposes of the fund, except where malfeasance in the use of the fund is alleged. (Ord. 20206 § 11, 9-10-19. Code 1981 § 34-123. Code 1995 § 90-86. Formerly 2.120.150.)