# § 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.

## § 5-2 Accounting system.

Balt., Md., Code art. 27, § 5-2 (2026)

(a) 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) 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*