Each owner and operator of facilities in the public rights-of-way shall maintain books, records, and plant accounts sufficient to document its obligations for any fee or payment owed pursuant to the City Code. Such books, records, and accounts shall be maintained and available for inspection for a period of five years; provided, however, that such books, records, and accounts shall be maintained and available during the continuation of any audit by or on behalf of the city commenced during such five-year period or during any dispute or litigation with respect thereto. Any financial audit of a grantee shall be in conformance with Iowa Code § 477A.7(d).
(Ord. 2015-20, passed 11-10-2015)