(A) The Superintendent shall establish a proper system of books, records, and accounts in which complete and correct entries shall be made of all transactions relative to the Sewerage Revenue Fund, and at regular annual intervals shall cause to be made an audit of the books to show the receipts and disbursements of the Fund by the certified public accountants for the county.
(B) In addition to the customary operating statements, the annual report shall also reflect the revenues and operating expenses of the sewerage system including a replacement cost, to indicate that sewer user service charges and industrial cost recovery charges do in fact comply with this chapter. In this regard, the financial information to be shown in the audit report shall include the following:
(1) Flow data showing total gallons of wastewater flow for the fiscal year;
(2) Billing data to show total number of gallons billed;
(3) Debt service for the next succeeding fiscal year;
(4) Number of users connected to the sewerage system;
(5) Number of non-metered users; and
(6) A list of users discharging industrial wastes and volume of waste discharged.
(C) Each user of the sewerage system shall be notified annually, in conjunction with a regular bill, of the rate and that portion of the user charges which are attributable to waste water treatment and sewer collection service.
(1977 Code, §§ 4:2-1, 4:3-4) (Ord. 1979.04.43, passed 4-10-1979; Ord. 1984.10.43, passed 10-9-1984; Ord. 1988.02.35, passed 2-9-1988)