(A) The City 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 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 as well as other necessary information.
(B) Furthermore, it shall be the duty of the Clerk to file with the City Council a monthly report which shall include for the month:
(1) A list of the TURN-OFF NOTICES provided by the Superintendent of the System;
(2) A list of the current month’s delinquencies;
(3) The number of bills mailed;
(4) The number of cubic feet billed or sold;
(5) The number of cubic feet pumped into the system;
(6) A list of the various revenues of the system for the month and total year to date, along with the expenses for the month and year to date;
(7) And, the cash balances and investments on hand in each of the several funds of the waterworks and sewerage system.
(C) In addition to the customary operating statements, the annual audit report shall also reflect the separate revenues and operating expenses of the waterworks facilities and wastewater facilities, including a replacement cost, to indicate that the sewer service charges are sufficient to generate revenue at least equal to costs. In this regard, the financial information to be shown in the audit report shall include the following:
(1) Flow data showing total cubic feet pumped to the water distribution system.
(2) Flow data showing total cubic feet received at the wastewater plant for the current fiscal year.
(3) Billing data to show total number of cubic feet billed for water use and sewer use.
(4) Number of users connected to the system.
(5) Number of non-metered users.
(6) A list of users discharging non-domestic wastes (industrial users) and volume of waste discharged.
(Ord. 651, passed 8-21-95)