The Village Clerk 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 combined waterworks and sewerage system, and at regular, annual intervals, he or she shall cause to be made an audit by a certified public accountant of the books to show the receipts and disbursements of the combined waterworks and sewerage system.
(Prior Code, § 7-4D-5)