§ 5-2 Accounting system.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 27, § 5-2 (2026)
§ 5-2 Accounting system.LinkCopy Citation
(a)In general.
The accounting system for the stormwater utility:
(1)
shall conform to generally accepted principles of utility accounting; and
(2)
shall be kept on the accrual basis and in the manner prescribed under <cite data-doc="City of Baltimore, Md., Charter" data-path="VII|§11">City Charter Article VII, § 11</cite> {“Department of Finance: accounting”}.
(b)Revenue records by class.
The records of revenues of the stormwater utility shall be kept so that the fees imposed on each class of property, according to the rate schedules adopted under <cite data-path="|27">this article</cite>, can be determined.
History: Ord. 13-143