The City Clerk shall be collector of the charges imposed under the provisions of this article and shall keep proper records showing all collections made and received and shall prepare and deliver to Council at its first meeting each month a detailed statement in writing, setting out all moneys received for all services during the immediately preceding month, and showing by name and in any other detail required by Council the persons paying for services and the amounts paid for the several services and the names of the persons who are delinquent and the respective amounts thereof. All accounts shall be properly audited annually by a competent, independent certified public accountant, and the report thereof shall be open for inspection at all times to any taxpayer or resident of the City or any person receiving the service under the provisions of this article, or any holder of bonds which by their terms are payable from the income and revenues under this article or anyone acting for and on behalf of such taxpayer, citizen or bondholder.
(1960 Code 6-407)