(a) The director of finance 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 annual 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.
(b) In addition to the customary operating statements, the annual audit report shall also reflect the revenues and operating expenses of the waste water facilities, including replacement costs, to indicate the sewer service charges under this article. In this regard, the financial information to be shown in the audit report shall include the following:
(1) Billing data to show total number of units billed per fiscal year;
(2) Debt service, if applicable, for the next succeeding fiscal year;
(3) Number of users connected to the system;
(4) Number of non-metered users; and
(5) A list of users discharging non-domestic and industrial wastes and volume of waste discharged.