The franchisee shall complete and submit on an annual basis a copy of the annual reporting form, and its required documentation. A franchisee shall additionally file the following reports annually with the city, no later than one hundred twenty (120) days after the end of a franchisee’s fiscal year: an audited financial statement, or a financial statement certified to be true, correct and complete by an authorized officer or representative of the franchisee, applicable to the cable system serving the city, including a detailed statement of all income and revenues, and expenses attributable to the operations of franchisee in the city during the preceding twelve (12) month period, a balance sheet, and the information currently specified in the FCC’s “chart of accounts” (see 47 C.F.R. § 76.924), and such additional information as the FCC may subsequently require in its “chart of accounts” or in other comparable provisions, and in no less detail than currently required by the FCC. Expenses, balance sheet accounts and statements of properties shall be prorated to the city based on the number of subscribers served by the franchisee in the city as of the end of the calendar year for which such report is prepared in relation to all subscribers served by such franchisee as of the end of such year for any integrated cable system or cable systems serving the city and other communities using common facilities, equipment, management and personnel. (Ord. 205 § 3, 2001)