(A) The adequacy of the wastewater service charge shall be reviewed not less often than annually by certified public accountants for the city in their annual audit report. The wastewater service charge shall be revised periodically to reflect a change in local capital or debt service costs or a change in operation and maintenance costs, including replacement costs.
(B) In addition to the customary operating statements, the annual audit reports shall also reflect the revenues and operating expenses of the wastewater facilities, including a replacement cost, to indicate that sewer service charges under the waste cost recovery system do, in fact, meet these regulations. 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 per fiscal year;
(3) Debt service for the next succeeding fiscal year;
(4) Number of users connected to the system;
(5) Number of nonmetered users; and
(6) A list of users discharging nondomestic and industrial wastes and volume of waste discharged.