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( • ~ • <br />ACCOUNTING POLICY AND DATE 89/09/25 NUMBER 9.00.00 <br />PROCEDURE STATEMENT <br />DEPARTMENT DIVISION AREA <br />FINANCE REVENUE COLLECTIONS BILLING & COLLECTIONS <br />LA PORTE AREA WATER AUTHORITY TRANSACTIONS <br />The City of La Porte's Finance Department serves as the Finance Department for <br />the La Porte Area Water Authority (Authority) and accordingly all policies and <br />procedures, whether expressed or implied, that apply to the treatment of the <br />City of La Porte's transactions shall also apply to transactions of the <br />Authority. <br />The Revenue Collection Division of the Finance Department shall be responsible <br />for the Billing and Collection of Revenues of the Authority. <br />The procedures listed on the following pages set forth the steps to be <br />followed in billing and collecting revenues from the participating entities. <br />Policy X.xx.xx Page 1 <br />