(A) Connection and usage fees. The fees for connection to the village water system and for usage of water shall be as provided in § 52.58 of this code.
(B) Review of fees. The adequacy of the water service fees shall be reviewed annually by the Village Auditor and may be revised periodically upon recommendation of the Auditor or as otherwise determined necessary by the Village Board.
(C) Accounts. The Village Treasurer shall maintain a system of accounts and shall maintain correct records of all transactions regarding the water system, showing all receipts and disbursements which shall be reviewed as part of the annual audit of the village financial affairs. In addition to customary operating statements, the annual audit report for the water system funds shall reflect the revenues and operating expenses of the water facilities, including:
(1) Replacement cost.
(2) Flow data, showing total gallons received at the water plant for the current fiscal year.
(3) Billing data to show total number of gallons billed per fiscal year.
(4) Debt service for the next succeeding fiscal year.
(5) Number of users connected to the system.
(6) Number of non-metered users.
(D) Access to records. The United States and Illinois Environmental Protection Agencies or their authorized representative shall have access to any books, records, papers and documents of the village which are applicable to the village system of user charges, for the purpose of making audit, examination, excerpts and transcriptions thereof to ensure compliance with the terms of any conditions to any state or federal grant or loan agreement.
(E) Appeals. Any person who disputes any water service fee may pay such fee under protest and file with the Village Comptroller a notice of appeal, stating the basis of the dispute. The Comptroller shall respond to the notice of appeal within 30 days, and may conduct whatever investigation or evidentiary hearing may be necessary to resolve the dispute. The Comptroller shall notify the appellant of the final resolution of the matter within 90 days of the filing of the notice of appeal.
(Ord. 03-64, passed 11-26-03; Am. Ord. 04-03, passed 1-14-04; Am. Ord. 06-05, passed 2-8-06; Am. Ord. 7-86, passed 12-19-07; Am. Ord. 14-19, passed 6-18-14)