The City Administrator/Clerk-Treasurer shall establish a proper system of accounts and shall keep proper books, records and accounts in which complete and correct entries shall be made of all transactions relative to the sewerage system, and at regular intervals he or she shall cause to be made an audit by an independent auditing concern of the books to show the receipts and disbursements of the sewerage system.
(1989 Code, § 3.40, Subd. 8B) (Ord. 33, 2nd Ser., eff. 5-21-1999)