HomeMy WebLinkAbout; ; 1966 Joint Powers Sewage Facilities AUDIT REPORT; 1966-06-30C
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Joint Powers Sewage Facilities
AUD IT REPORT
As of June 30, 1966
CA HOLL & &~A nTLEY, ASSOCIATES
CEATIF'IEO PUBLIC ACCOUNTANTS
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CER1"1FiE0 PtJBL.tC ACCOLJN1"ANTS
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October 21; 1966
Joint Advisory Committee
City of Carlsbad
Carlsbad, California
Gentlemen:
fit;OI OOV£'A OAIVlt, $LJITf: 220
nEWPOU &EACH, C~LtfOl0IA n660
Mt:MQE:.RS AMl::hlCAN
INS'tlTlJ.'fE OF C£.RYlrlt:0
PUBLIC ACCOUNTANTS
MEMBERS CAl.lf'ORNIA
SOCitTV OF e~Anfri£:O
F>U81..!C ACC{)IJN'fANTS
We have audited the books and records of the Administrator (the
City of Carlsbad) and the Operator (San Diego County) with re-
spect to the operation and maintenance of the joint sewer system
and the Encina water pollution control facility, for the period
commencing with the inception September 7, 1965, thru June 30,
1966. Our report includes a payment made by Vista in July for
the June, 1966 contribution and Operator billings for June which
were submitted and paid subsequent to the end of the fiscal
year.
Our examination included tests of the Operator's records as well
as those of the Administrator to the extent we deemed appropri-
ate.
In our opinion, the statement presented ls substantially cor-
rect and reflects the position of the participants at June 30,
1966 and the results of the operations for the fiscal year
then ended.
The overpayments of $11,566 (Vista) and $948 (Buena) should be
deducted from the next quarterly payment to the Administrator.
Actual sewage flow per Encina plant records was used in the cal-
culation and, although these varied slightly from the monthly
totals, the difference was nominal. Comprehensive flow records
are kept not only at the pollution control facility but by the
Operator's engineers. In addition, al I costs including labor
and overhead expenses are clearly accounted for by the Special
District Services accounting staff and we had no difficulty in
obtaining pertinent data •
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We suggest that s I udge records be maintained and arrangements
made for its disposition, if practicable, and that infiltration
be estimated regularly so that the City of Carlsbad will not be
unilaterally assessed with all unaccounted for sewage flow as
is now the case.
Insurance expense is a.llocated on the same basis as maintenance
and operations. It would seem more equitable to us if a combi-
nation of participants' percentage of ownership and sewage flow
were considered as elements for cost allocation.--
Very truly yours,
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Vista -Carlsbad -Buena Joint Sewerage System
ALLOCATION OF OPERATING COSTS AND REVENUES -SUMMARY
For the Year Ended June 30, 1966
OPERATOR'S BI LL I NGS:
Encina plant -Unit
Buena Vista pump station -
Unit C
Vista metering station -
Unit A
Agua Hedionda pump station -
Unit G
Ocean outfal I (including
monitoring) -Unit J
Trunk Ii ne repair
Supervision
ADM IN I ST RAT I VE COSTS :
Directors' meetings
Consulting service
Office expense
Insurance
Less insurance proceeds for
plant damage
Net Costs
Receipts from participants
Overpayment
Total
Costs
42,569
9,498
793
5,898
I, 501
43
I, 120
61,422
900
396
82
I 16 I 7
2,995
64,417
3,726
60,691
73,205
12,514
City
of
Carlsbad
14,422
2,009
508
15
379
17,333
I I 015
I 8,348
1,262
17,086
17,086
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Sanitation Districts
Vista Buena
27,921
9,498
793
3,889
985
28
735
43,849
1,964
45,813
2,444
43,369
54,935
II , 566
226
8
6
240
16
256
20
235
11 I 84
948
Cumulative sewage flow from Inception thru June 30, 1966 at the Enclna plant:
City of Carlsbad
Vista Sanitation District
Buena Sanitation District
Al locations of cost:
Units A, Band C -Vista only
Units D thru H -Carlsbad and Vista
Units I and J -Vista, Carlsbad and
M 111 ions
of
Ga 11 ons
216.24
418.66
634.90
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Buena
Percent to Total
Vista
Carlsbad
34.06
65,94
100.00
Vista
Carlsbad
Buena
33.88
65,59
.53 100.00