The Superintendent of Waterworks, under the direction of the City Council, shall have charge of the waterworks plant, water mains, hydrants, meters and equipment; he shall have charge of all employees engaged in or about the water meters and equipment; he shall have charge of the purchase of all materials and supplies; he shall have charge of the distribution of water and the collection of all accounts due for the service of such waterworks plant, and shall on May 1 of each year, or at more frequent intervals if required by the Council, submit an itemized statement of all receipts, disbursements, costs, accounts and an invoice of all materials and equipment on hand, with reasonable detail.
('71 Code, § 1-21-3)