There is established a combined utility fund that shall be a special fund held separate and apart from any and all other funds of the city. All revenues and expenditures budgeted for and all amounts held by or for the water, sewer, and storm and surface water utilities shall be transferred to the combined utility fund. In order to better account for the costs of the respective components of the combined utility, the finance director is directed to maintain such accounting structure, including such accounts and subaccounts within the combined utility fund, as may be necessary to discretely account for the costs, expenses and revenues of each component utility. (Ord. 2142 § 3, 2014).