Subtitle 3Setting Rates and Charges; Expenditures § 3-1. Board of Estimates to set. § 3-2. Accounting system § 3-3. Annual report. § 3-4. Excess revenues. § 3-5. Setting rates and charges. § 3-6. Approval of expenditures. § 3-7. City loans to utility. § 3-8. Conflict with covenants, etc.