8-8-9: SYSTEM OF ACCOUNTS:
The city clerk 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 waterworks system, and at regular annual intervals, he shall cause to be made an audit by an independent certified public accountant of the books to show the receipts and disbursements of the waterworks system. (Ord., 11-13-1979, eff. 1-1-1980)