The City of Atlanta code requires DWM to charge a late fee on delinquent water/sewer bills of 5 percent of the account balance or $5, whichever is greater. In the past, the Department of Watershed Management has only charged 5 percent of the account balance. The Performance Audit identified this so DWM will comply strictly with Code and charge a base late fee of $5 or 5 percent of the account balance if 5 percent is greater than $5.