Section 11.4.  Accounts and Finances
Separate accounts shall be kept for each public utility owned and operated by the City.  Such accounts shall be classified and made in accordance with generally accepted municipal utility accounting practice.  Charges for all services furnished to, or rendered by, other City departments or agencies shall be recorded.  An annual report shall be prepared to show fairly the financial position of the utility and the results of its operations which report shall be on file in the office of the Clerk for inspection.