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Home My WebLink About; ; 1967 Vista-Carlsbad-Buena Joint Sewerage System AUDIT REPORT; 1967-06-30C C C C C C C C C C C C C C C C C Vista -Carlsbad -Buena Joint Sewerage System AUDIT REPORT June 30• 1967 CA ltltOLL & BIi.A nTLE~, ASSOCIATES CERTI P-1 ED PUBLIC ACCOUNTANTS .. • .. • .. • .. --• --.. ---.. .. .. -----------.. ------- Cflll.ll.OLL & Bll.flnTLfY, fl550Clf1Tf5 CERTIF"IEO PUBLIC ACCOUNTANTS W. T, CAR ROLL, C, P.A • H, W. BRANTLEY, C. F>. A, Joint Advisory Committee City of Carlsbad Carlsbad, California Gentlemen: 901 DOVER DRIVE, SUITE 220 nEWPOll:T BEflCH, CflllfOQnlfl 92660 AREA CODE 714 646-442B · 545-7792 MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERS CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS October 5, 1967 We have audited the books and records of the Administrator (the City of Carlsbad) and made random tests of the Operator's (San Diego County) records and verified flow readings at the Encina Water Pollution Control Facility for the fiscal year ended June 30, 1967, Our report includes billings by the Operator for expenses incurred during the fiscal year under review, even tho funds were not expended until a sub- sequent date, In addition, a payment made by Vista for the June 1966 billing by the Administrator which was received in the current fiscal year was applied to the 1965-66 year in our previous report and therefore is not taken into account again in this current period under review, The underpayment by Vista resulted primarily from Operator's billings for the last month (plus late charges) considerably in excess of the estimate, The amount received by the City of Carlsbad is offset by charges in a like amount since all of the costs are borne by the City's Sanitation Fund and receipts are credited to this fund, The underpayment of $8,398 should be billed separately to Vista so that it can be readily identified and Buena's overpayment of $1,471 should either be paid to them, preferably, or deducted by Buena from its next payment or payments, Actual sewage flow obtained by us at the Encina plant was substantially the same as that recorded by the Operator's Engineers and we therefore accepted the County's flow records, We mention again the possibility of insurance being allocated in some other manner than sewage flow and, in addition, would appreciate a more detailed estimate of infiltration, if feasible, to protect Carlsbad's interest, The reading at the Encina plant, less Buena and Vista's flow readings, are assumed to be Carlsbad's flow and charged accordingly, Any errors appear to be absorbed by Carlsbad, • .. .. • .. • --.. -.. -.. .. .. -.. -.. ----• .. .. .. ----.. ------ Joint Advisory Committee City of Carlsbad -2-Octobers, 1967 Costs incurred by the County and T V line inspection referred to as "special investigation" on the Operator's records should be charged to the _May Co., whose contractors were responsible for certain line damage. The expenses were allocated on the basis of sewage flow and any recovery should be credited to the participants on that basis, The amount to be recovered is $1,785,64, Minutes of proceedings should, in our opinion, be formalized to a greater degree than at present and be signed by the Secretary, We were hard pressed to determine who was authorized to act as Chairman, as we read the minutes, In our opinion, the statement presented is substantially correct and reflects the position of the participants at June 30 1 1967 and the results of the operations for the fiscal year then ended applied on a basis consistent with that of the preceding year, Very truly yours, CARROLL & BRANTLEY By __ w ___ '7'1...,.~;--a-r-tn_e_r_~---~---- WC:hw -• Vista -Carlsbad-Buena Joint Sewerage System .. ALLOCATION OF OPERATING COSTS AND REVENUES -SUMMARY • For the Year Ended June 30, 1967 .. City Sanitation Districts Total of ---Costs Carlsbad Vista Buena --.. -OPERATOR'S BILLINGS: Encina plant -Unit I 46,839 17,892 28,188 759 Buena Vista pump statjon -Unit C 12,133 12,133 Vista metering station -Unit A 2,737 2,737 -Agua Hedionda pump station• -Unit G e,000 3,420 5,388 Ocean outfall -Unit ,J 1,895 724 1,1',0 3} .. Trunk line repair, etc. 1,1120 542 855 23 -Supervision and consulting service, etc. 3,722 1,422 _2,2110 60 . --77,554 211,000 52,681 873 • Damage investigation to be recovered from May Co, 1L78!_ 682 11075 29 .. 791340 24z682 531756 902 • ADMINISTRATOR'S COSTS: .. Directors' meetings 950 Engineering consulting • and auditing 803 Insurance 2,087 -Office expense and equipment 952 • *Repair Encina plant storm damage _!L8E • -0 15011 2,301 5 1110 139 TOTAL COSTS 87,944 27,969 58,934 1,0111 • Billings to participants 81,017 27,969 50,536 2,512 ----UNDER (OVERPAYMENT) 61927 0 1390 ..il.i..';?1) • = -----SEWAGE FLOW ALLOCATED FOR 1966-67 --Percent to Total Millions Vista -of Vista Carlsbad -Gallons Carlsbad Buena ---.. City of Carlsbad 324,34 38,83 38,20 Vista Sanitation District 510. 99 61,17 60, 18 .. 835,33 100.00 ---Buena Sanitation District 13,73 l. 62 ---849,06 100.00 -Allocations of Cost: • Units A, Band C -Vista only Units E thru H -Carlsbad and Vista .. Units I and J -Vista, Carlsbad and Buena .. -*Insurance proceeds were received in 1965-66,