(3)The credit balance of each of these accounts shall be carried forward and not appropriated for general purpose, but if there is a debit balance every year for five years continuously, it may be cleared by adding the deficit to the receipts as a contribution from the general fund. The direct receipts and charges shall be transcribed from the monthly accounts (Form Nos. XV and XVI), but the proportionate shares of cost of collection and supervision will be estimated and entered in this account without disturbing the classification in the consolidated accounts of the municipal fund. For example, if a proportionate share of the cost of collection is to be charged against the water tax it will be entered in column 7 of the statement, but the full cost collection must continue to be shown in Form Nos. XVI and XXIII under the head "Collection of taxes, and not proportionately under that head and "water-supply". The same rule applies to the proportionate distribution of the receipts to the credit of the subsidiary funds.
