An interest-bearing Upper Cedar Creek Sanitary Sewer System Buy-In Connection Fee Account (“account”) shall be established by the Director of Finance of the City, which account shall be capable of being accounted for independently of all other City accounts and subaccounts. All fees collected shall be deposited into such account. All interest earned by the account shall be considered funds of the account. The funds in the account may be pooled with other City funds solely for the purpose of investment and for financial management; provided, however, that appropriate accounting controls have been adopted and implemented to ensure that the fees collected and deposited to such account are utilized only for the purposes specified herein and pursuant to applicable legal requirements. (Ord. 94-71 § 1, 1994.)