A. Records of Finance Department. The finance department shall keep the ledger and detailed accounts of the utilities division.

B. Records of Finance and Budget Director. The finance and budget director shall maintain an account of the cash and investments of the various utilities division funds and be responsible for methods and procedures pertaining to utility service billings, accounts receivable, records and reports in connection therewith. The finance and budget director shall also be an authorized representative to make adjustments to customer billings.

C. Records of City Treasurer. The city treasurer shall receive, have custody of and be responsible for the cash and investment of utilities division funds. (Ord. 1237-86 § 74, 1986.)