§ 26-297. Accounts.
(a)
The Finance Director 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 sewer system, and at regular annual intervals he shall cause to be made an audit by an independent auditor to show the receipts and disbursements of the sewer fund.
(b)
The financial information to be shown in the audit report shall include the following:
(1)
Billing data to show total number of cubic feet billed.
(2)
Debt service for the next succeeding fiscal year.
(3)
Number of users connected to the system.
(Code 1993, § 18-8.9)