(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, the Treasurer 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) In addition to the customary operating statements, the annual audit report also shall reflect the revenues and operating expense of the wastewater facilities, including a replacement cost, to indicate the sewer service charges under the waste cost recovery system and capital amounts required to be recovered under the industrial cost recovery system 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 the total number of gallons billed per fiscal year.
(3) Debt service for the next succeeding fiscal year.
(4) The number of users connected to the system.
(5) The number of non-metered users.
(6) A list of users discharging non-domestic and industrial wastes and volume of waste discharged.
(Ord. 0-89-8, passed 6-5-89)