§ 51.152 ACCOUNTING.
   (A)   Waterworks and Sewerage Fund is the principal accounting designation for all revenues received and expenses incurred in the operation of the waterworks and/or sewerage system. These revenues and expenses shall be accounted for so that water system revenues and expenses shall be recorded separately in the waterworks account of the fund and revenues and expenses of the sewerage system shall be recorded separately in the sewerage account of the waterworks and sewerage fund.
   (B)   In addition to the customary operating statements, the annual audit report shall also reflect the separate 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 thousand gallons billed.
      (3)   Debt service for the next succeeding fiscal year.
      (4)   Number of users connected to the system.
      (5)   Number of non-metered users.
      (6)   A list of users discharging non-domestic wastes (industrial users) and volume of waste discharged.
(Ord. 89-12-B, passed 12-26-89)