DOR wrote:

The water pollution control facility enterprise fund is intended to account for all direct, indirect and capital costs associated with the sewerage treatment operation. The selectmen should then set user fees at an appropriate level to recover those costs and to generate a reasonable surplus, which would remain available for use only for enterprise purposes. However, it is clear from historical data that the enterprise fund operates with a structural deficit. Over the preceding three fiscal years, the facility has relied on over $1,263,880 in retained earnings to support ongoing operations as reported to DOR, the bulk of which has been generated from betterment assessments paid in full rather than over the apportioned period. This use of retained earnings is lawful, but not prudent.

Is it me or would Andrews have made a great used-car salesman??