§ 52.17  ACCOUNTS.
   (A)   The City 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 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)   (1)   In addition to the customary operating statements, the annual audit report shall also reflect the revenues and operating expenses of the sewerage system, including a replacement cost, to indicate that sewer service charges under the user charge system do in fact meet these regulations.
      (2)   In this regard, the financial information to be shown in the audit report shall include the following:
         (a)   Billing data to show total number of gallons billed;
         (b)   Number of users connected to the system; and
         (c)   A list of users discharging non-domestic wastes (industrial users) and volume of waste discharged.
(Prior Code, § 48-4)