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Home My WebLink About; ; 1968 Vista-Carlsbad-Buena Joint Sewerage System FINANCIAL STATEMENTS; 1968-06-30• • .. .. C .. 1111 C C C C C Vista-Carlsbad-Buena Joint Sewerage System FINANCIAL STATEMENTS June 30, 1968 Cfl ltltOLL & Bltfl nTLE4, flSSOCHHES CERTIFIED PUBLIC ACCOUNTANTS .. -.. -.. .. .. .. • • .. .. -.. • - • -• .. • .. -.. .. .. ... -----... ---.. Joint Sewerage System INDEX TO STATEMENTS June 30, 1968 Accountants' Report Exhibit A• Allocation of Operating Costs end Revenues• Summary Exhibit B • Al location of Project Costs Per Revised Second Supplement to Basic Agreement Exhibit C • Ownership of Various Units After San Marcos Admitted Schedule • Summary of Unit Construction Costs (by contractor) Schedule II • Summary of Total Costs Schedule II I• Allocation of Other Costs Page Number 1 • 2 3 4 5 6 7 8 .. .. - • .. -.. -.. • <II - • •· .. • .. .. .. .. .. -.. • .. - <II .. .. .. • .. .. .. -.. .. Cfl ll.ll.OLL & IH.tl nTLfY, flSSOCltlTtS CEATIFIEO PUBLIC ACCOUNTANTS W, T. CARROLL1 C. P, A, H, W, BAANTLE.'t\ C, P, A, Joint Advisory Committee City of Carlsbad Carlsbad, Ca 11 forn la Gent 1 emen: March 11, 1969 901 DOVER DRIVE, SUITE 21!0 nEWPOlT HflCH, CflllfORnlfl 9ZUO AREA CODE 714 MEMBERS AMERICAN INSTITUTE OF" CERTIF'lED PUBLIC ACCOUNTANTS M£MBEA9 CALlf'OANIA SOCIETY Of' CEAT1r1ED l'U■LIC ACCOUNTANTS We have audited the books end records of the Administrator, (the City of Carlsbad} end made random tests of the Operator's records (San Diego County) end verified flow readings et the Encina Water Pollution Control Facility for the fiscal year ended June 30, 1968, Our report fol lows: Exhibit A reflects a summary of ell charges end billings to participants by the Administrator and ls at variance only to a minor degree from the Operator's report owing to the fact that th~ accrual method of accounting was employed for this purpose which Included items attributable to the fiscal year under review, even though billings or payments made have been actually made in a different period, In addition, the actua.1 flow readings at the Enclna plant were slightly et variance with the Operator's, taking the year's readings as a whole, Exhibit B shows the agreed percentages (per the second re- vised supplement) allocated to the various units A thru J, Exhibit C indicates how ownership would be reflected after the admission of San Marcos July 1, 1968. Schedule I analyzes the basic costs of units I thru IV per our tabulation of the County records which were tested by us. In this respect, we examined all pertinent contracts end change orders in arriving at the contractual cost of the units, Un· fortunately, the County records were developed by the units shown on Schedule I whereas the revised Joint Powers agreement distributed the costs in a different manner, A thru J, We ac· cepted the Operator's cost allocations to units I thru IV which pertained to other costs, • --.. -· -.. -.. ----.. -.. .. -- -.. -.. .. • ---.. --.. .. .. -.. - -z- Schedule II summarizes the total costs of the project (exclusive of federal grants) distributed to units A thru J and shows how the contracts on units I thru IV were allocated to A thru J, The method of allocation of other costs is depicted In Schedule I I I • An interesting situation arose In attempting to allocate contract billings to the agreed units and Involved the physical counting of lengths of different pipe sizes, manholes, etc, from the work· ing plans. This could never have been accomplished without the able assistance of Wayne Lill, In summary, Exhibit A must be separated from Exhibit Band Schedules I, II and II I as to an Independent auditor's observations. First, Exhibit A is an extension of the Operator 1s statement and therefore could be audited by us and an opinion expressed on the validity of such representations (which opinion follows), but secondly, we were In the position of actual preparation of the other statements and conclusions drawn which could be subjected to several different In· terpretatlons as to the method of allocation, the treatment of federal grants and lastly, the presentation of costs on a basis consistent with the Joint Powers amended agreement which are to a 'minor degree at variance with historical cost, As to the latter statements we are therefore precluded from expressing en opinion on the representations and would solicit suggestions which may vary from our interpretation of the costs developed and their al- location to the projects, In our opinion, Exhibit A presents fairly the operations for the fiscal year ended June 30, 1968, in conformity with generally ec• cepted accounting principles applied on a basis consistent with that of the preceding year, We suggest that separate checks be drawn by Vista ($1,358) and Buena ($294) to the Administrator so that proper identification may be made in order to distinguish prior year's commitment from that of the current fiscal year. Very truly yours, CARROLL & BRANTLEY I ASSOCIATES mam -------·-· ----- • .. -.. .. • • • • • .. .. -.. --- • -• .. • • .. • .. .. ... .. -... -.. -.. -.. Exh I bit A Vista-Carlsbad-Buena Joint Sewerage System ALLOCATION OF O PEB,AT I NG COSTS AND REVENUES -SUMMARY For the Year Ended June 30, 1968 OPERATOR'S BI LL I NGS: Encina plant -Unit Buena Vista pump station -Unit C Vista metering station -Unit A Aqua Hedionda pump station -Unit G Ocean outfall -Unit J -1, Special invest igat Ion for May Co, Consulting service ADMINISTRATOR'S COSTS: Directors' meetings Auditor's services Insurance Total Costs BI LL I NGS TO PARTICIPANTS Due Administrator Total Costs 55,889 15,834 2,933 10,899 2,968 629 4,376 93,5211 1 , 125 285 1,692 ) I] 02 96,630 94.978 1 ,652 Cl ty of car 1 sbad 21,366 4,271 1, 134 256 1 .673 28,700 1,186 29,886 29,886 Sanitation Districts VI s ta Buena 33,154 15,834 2,933 6,628 1, 761 373 ~ 63.lli 1.840 65, 119 6J I 76] 1,358 ] l 369 73 -1.Q.Z 1.549 76 1,625 .L.lll 294 * When this amount ls paid, the credits will be allocated In the same ratio es cost • Vista-Carlsbad-Buena Joint Sewerage System SEWAGE FLOW ALLOCATED FOR 1967-68 For the Year Ended June 30,1968 Percent !;Q Tota 1 M 111 l ans Vista of Vista Carlsbad Ga I Ions ,ar I sbad Buena City of Carlsbad 337,451 39, 19 38.23 Vista Sanitation District 523. 628 60, 81 59.32 861,079 100. 00 Buena Sanitation District 2] I 63] 2.45 . 882,710 100.00 Allocations of Cost: Units A, Band C -Vista only Units E thru H -Carlsbad and Vista Units I and J -Vista, Carlsbad and Buena Comments attached are an i ntegra 1 part of· these statements. -3- -.. -.. - • -• .. • .. • ---... .. --.. .. • .. .. -.. .. ... .. ------- EXHIBIT Q Joint Sewerage System A~~Of;8IION OF PRO~E~T j;O~T~ fsB BEVjSED SECQND S~PPksl:1EHI TO BASIC AGREEMENT June 30, 1968 .llrill ~ Vista Carlsbad Buena A 252,526 · 140,657 111 , 869 '-/ tj' ~) B 326,406 181,808 144,598 ' ; C 195,513 108,901 86,612 I I D 93,925 52,316 41 , 609 E 169,419 94,366 75,053 F 379,776 211,535 168,241 G 116,710 65,007 51 , 703 H 513,056 285,772 227,284 " ,~ 1 , 164,848 577,765 457, 785 "J~ 129,298 J j .015.903 499,824 384.011 132 I 068 4 I 228,082 2121z1~~1 1 I Z48! Z6i 261,366 *Note -Actual costs borne by participants do not agree exactly with the re- vised agreement owing to Judgment,declslons made by the engineers as to fair allocations of certain supplemental billings • Comments attached are an Integral part of these statements, -4- .. • -.. .. .. -• .. • -.. .. • .. .. -• --.. .. --.. -----------.. - Per Exh I b It "C" of Agreement Percentage Owned• .u.lll..t. As Ameng11d .k Y. i ii:!. A 100.0 B 7.0 93,0 C 5,5 94,5 D 5,5 94,5 E 27,3 72. 7 F 37,3 62,7 G 40.5 59,5 (Includes force main) H 51.7 48,3 r 33,5 39,5 9.2 17,8 \ Joint Sewerage System OWNERSHIP OF VARIOUS UNITS Aft ER SAN MA~cos 2f ITTED *July , 19 Total Cost 252,526 326,406 195.,513 93,925 169,419 379,776 116,710 513,056 1,164,848 Carhbad 22,848 10,753 5, 166 46,251 141,656 47,268 265,250 390,224 Vista 252,526 303,558 184,760 88,759 123,168 238,120 69,442 247,806 460,115 EXHIBIT C BY!OI 107,166 San Marcos 207,343 '-:--,...-= .. " ' ' J 41.1 29.2 13,0 16,7 I ,o1S,9Ql 417,536 296,644 132,067 169,656 ''~-----T8'1'ALS 4!2281082 1.~4612~2 212641828 2~2.2~3 376,~~2 * San Marcos admitted July 1, 1968 and Is obligated to pay to Vista, Carlsbad and Buena for capacity rights In the treatment plant (Unit 1) the sum of $226,800 with Interest at 4% per annum to the date of payment, In addition, San Marcos shall pay Vista and Carlsbad for the right to use the ocean outfall (Unit J) $9,740 per year, In advance, for 30 years. Comments attached are an Integral part of these statements • -5- • • --.. • .. -.. .. .. • -.. -.. -• --.. .. -.. ---• ---------- Joint Sewerage System SUMMARY OF UNIT CONSTRUCTION COSTS June 30, 1968 ·Construction Contracts: Contractor Weardco Thlbodo Artukovlch Weardco Healy Tibbetts 177,935 532,310 1,126,764 893,279 779,537 Construction Costs 3,509,825 Engineering and other costs Treatment plant land Sul ts: Schyler Tryatt (deposit only) Tota 1 to June 30, 1968 Payments by Pertlclpants: 505,11+8 163,109 50,000 4,228,082 Unit 171,935 532,310 710,21+5 158,125 868,370 Car ls bad Vista >'<Buena 1,753,189 LI 1. '/ '/0 Fed era 1 Grants Carlsbad Vista Buena 2,207,31+9 267,sl+t+ I+ I 228,082 Received: (Not deducted from costs) 1+37,566 550,165 68,219 1,055,950 Unit f I 1,126,764 1,126,764 111,31+7 1,238,111 Sr;h•dule Unit lff Unit IY 893,279 779,537 893,279 779,537 136,418 99,258 163,109 50,000 ---- 1,21+2,&06 878,795 * Buena paid Vista $136,983 plus $68,119 received from a federal grant In addition to direct billings, Comments attached ere an Integral pert of these statements. -6- IJ 1111 ll ll II at It al II II ll ii ll 11 ll 11 II II Schedule 11 Joint Sewerage System SUMMARY OF TOTAL COSTS June 30, 1968 Sub-Allocation of Total Unit Unit I Unit II Unit Ill Un it IV Total Other Costs Costs A 206,512 206,512 46,014 252,526 B 266,951 266,951 59,455 326,406 C 159,935 159,935 35,578 195,513 D 76,847 76,847 17,078 93,925 E 154,164 154,164 15,255 169,419 I F 3'+5,593 3'+5,593 34,183 379,776 G 104,408 104,408 12,302 116,710 H 466,958 466,958 46,098 513,056 I 35,300 788,871 824,171 WJ,677 I, 164,848 J 114~, Il9,537 904,286-I 11,617 1,015,903 710,245 1,126,764 893,279 TT9,537 3,509,825 718,257 4,228,082 Other costs 158. 125 II 1,347 349,52Z 99,258 zi8. 257 TOTAL 868,)70 1,238,111 I ,242 ,806 878,795 4,228,082 ZJB,257 4,228,082 Comnents attached are an integral part of these statements. -7- .. Schegy}e 111 • .. • .. -Joint Sewerage System ALLQCAIIQN Qf Pf~; cosrs -Juna 30, .. l2U11c ,Rail -% to b I rect Total -UNIT Base Cost Tote1 Al l00tlon Pl II IPA• Cost -A 206,512 29. 1 46,014 252,526 B 266,951 37,6 59,455 326,406 -C 159,935 22.5 35·,578 195,513 D t6,~7 1!~:S 1~,oza ·i}•22S -7 o,rs IS-1125 e.~zo --. UNIT I ! -· E 154,164 13,7 15,255 169,419 F 345,593 30,7 34, I 83 379,776 -466,958 41 .4 46,098 513,056 H -I 35,300 3. I 3,452 38,752 J j24.7~ l l ,I j2,l!~ QZ, 108 -1, 126.z 10010 I' 1 ,2~, 112~0 1111 --UNIT 111 -G 104,408 11.7 5,870 6,432 116,710 I ~88.87! 88,J !t!t I 30~ ~!l2 I ~il 1,126,0!j6 -100.0 so. 172 2~.~ss 1 I 242 I 806 93 ,279 .. ... llN II 1\1 ... J 7Z91 53 Z 100 .o 99 1258 8Z81Z9i ----Col!lments attached are an Integral part of the1a statements, ----8--.. -.. ..