The Village Treasurer 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 system, and at regular annual intervals shall cause to be made an audit by an independent auditing concern of the books to show the receipts and disbursements of the water system. In addition to the customary operating statements, the annual audit report shall also reflect the revenues and operating expenses of the water facilities, including a replacement cost. The financial information to be shown in the audit report shall include the following:
(A) Flow data showing total gallons received at the water plant for the current fiscal year.
(B) Billing data to show total number of gallons billed per fiscal year.
(C) Debt service for the next succeeding fiscal year.
(D) Number of users connected to the system.
(E) Number of non-metered users.