(A) The City Treasurer shall establish a proper system of accounts including a separate account for operation, maintenance and equipment replacement, and a separate account for debt repayment, 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 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 to assure that each customer is paying a proportionate share of the operation and maintenance costs.
(B) In addition to the customary operating statement, the annual audit report shall also reflect the revenues and operating expenses of the wastewater facilities, including a replacement cost. In this regard, the financial information to be shown in the audit report shall include the following:
(1) Flow data showing total gallons received at the wastewater plant for the current fiscal year.
(2) Billing data to show total number of gallons billed.
(3) Number of users connected to the system.
(4) Number of nonmetered users.
(5) A list of users discharging nondomestic wastes (industrial users and special industrial users) and volume and strength of waste discharged.
(Ord. 694, passed 12-30-85)