There is hereby created and established a utility to be known as the “Water/Sewer Utility.” This utility contains the water system, irrigation system, sewer system, storm water system and process water reuse system. The water/sewer utility shall be administered and enforced by the Director of Public Works, or his/her duly authorized designee. The Director is hereby authorized to specify such water/sewer utility operation, maintenance and performance standards, in the public rights-of-way of the City, as necessary to implement the requirements of this code and carry out the duties of the Director. Each system shall maintain separate books and records of system costs, revenues, assets, liabilities, deferred inflows, deferred outflows and fund balances. [Ord. 4096, 2013; Code 1970 § 13.12.010; Code 1954 § 4-3.22.]