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Home My WebLink About; ; 1969 Joint Powers Sewerage System AUDIT REPORT; 1969-06-30• I • • • • -• -• C C C C C ,. Joint Sewerage System AUD IT REPORT June 30, 1969 Cfl ll.ll.OLL & &ll.41 nTLE4, f!SSOClfl TES CERTIFIED PUl9LIC ACCOUNTANTS +:::~ Cc??-/ I, i , I .. .. .. .. .. • -.. .. • .. • .. --.. .. -.. .. -.. .. -.. - -.. .. -.. .. .. • .. • Accountants' Report Joint Sewerage System INDEX TO STATEMENTS June 30, 1969 Exhibit A -Allocation of Operating Costs and Revenues -Summary Exhibit B -Capital Transactions Exhibit C -Cash in Vista Trust Account Exhibit D -Ownership of Various Units Page Number 2 3 3 4 .. .. • Cflll.ll.OLL & Bll.flnTL-EY, flsso\c1f1T-ES ... -.. .. .. --.. -.. • -.. • .. .. .. .. • CERTIFIED PUBL.IC ACCOUNTANTS 901 DOVER DRIVE, SUITE 220 nEWPOllT &€-ACH, CflLlfOll0lfl 92.660 AR EA CODE 714 W. T. CAR ROLL.1 C, P.A. H, W. B FIANTLEY, C. P. A, January 12, 1970 646-4428 • 545-7792 I I ·') 1,;'> ._Ii .1 r\." '\ • 11, .' 11/' ;::,·1 t Joint Advisory Committee City of Carlsbad Carlsbad, California Gentlemen: MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERS CALIFORNIA SOCIETY OF CERTIF'IEO PUBLIC ACCOUNTANTS We have audited the books and records of the Administrator (the City of Carlsbad) and made random tests of the Operator's records (San Diego County) and verified flow readings at the Encina Water Pollution Control Facility for the fiscal year ended June 30, 1969 . In accordance with Exhibit A which shows the amounts charged to the participants and their respective billings, we suggest that checks be drawn by the Administrator to the Vista Sanitation Dis- trict for $3,862 and to the Buena Sanitation District for $807 in order to provide ease in identification of funds paid in ex- cess of billings for the year ended June 30, 1969, San Marcos made an advance payment prior to the fiscal year of $4,675 which will be credited to 1when the tie-in was completed. close of the them in 1969-70 .. \. (" {' .. ,;• 1 ,, ~ We further suggest that the interest of $29,571 paid by San Mar- cos, together with $226,800 for Encina plant capacity rights be reviewed, as our calculations indicated a lesser amount of in- terest was due per Section 3 of the Third Supplement to the Basic Agreement. • ·• - .. .. - 'i> ,' ''I' 1r . .f' , / 't•V\ DJJring the course of our examination, the ownership of each par- ·r: ·" ,.,,~ Uicipant was updated to reflect transactions during 1968-69. ' \'·' ( v· • /' ,,,( t•r' In our opinion, the statements 1 isted in the index consisting 1' 1r,r ,/ · of Exhibits A through D present fairly the operations for the 1 1\J,' I( fiscal year ended June 30, 1969 and the trust balance at that &" If' ~ date, in conformity with generally accepted accounting princi-,,, \l'. )· . ples applied on a basis consistent with that of the preceding \"_' fl '.:.~ear. V, , ~ Very truly yours, .. CARROLL & BRANTLEY, ASSOCIATES -.. .. By/»~,..,,_ Gvvv~ Partner -rnam • .. .. .. .. ... --.. .. .. • -• .. --.. .. .. ---.. - • -.. -.. --.. .. -.. -- • • Exhibit A V,ista-Carl~bad-Buena Joint Sewerage System ALLOCATION OF" PERATING COSTS AND REVENUES -SUMMARY . For the Year Ended June 30, 1969 Total City of costs Carlsbad OPERATOR'S BILLINGS: Encina plant -Unit 66,605 25,690 Buena Vista pump station -Unit C 16,291 Vista metering station -Unit A 888 Agua Hedionda pump station -Unit G 12, 733 5,069 Ocean out fa 11 -Unit J 4,001 1 ,543 Special investigation 462 184 Consulting service 7,941 3,063 *Capital outlays 787 320 109,708 35,869 Less dump permits 1 400 540 108,308 35,329 ADMINISTRATOR'S COSTS: Directors meetings 825 Insurance 1,761 Annual audit 285 Audit of ownership interests 860 3 I 22] 1,439 Total Costs 112,039 36,768 BILLINGS TO PARTICIPANTS 116,708 36,768 Due Participants 4 669 ,~ Distributed by ownership. 1Vista-Carlsbad-Buena Joint Sewerage System SEWAGE FLOW ALLOCATED FOR 1968-69 For the Year Ended June 30,1969 Mi 11 ions of Gallons City of Carlsbad 386,973 Vista Sanitation District 585,026 971,999 Buena Sanitation District 31,356 1,003,355 Allocations of Cost: Units A, Band C -Vista only Units E thru H -Carlsbad and Vista Units I and J -Vista, Carlsbad and Buena Sanitation Districts Vista Buena 38,837 2,078 16,291 888 7,664 2,333 125 278 4,630 248 380 87 71 , 301 2,538 816 44 70,485 2,494 2 z] z6 --m; 72,661 2,610 76,523 3,417 3,862 807 Percent to Tota 1 Vista Vista Carlsbad Carlsbad Buena 39.81 38.57 60. 19 58. 3 1 100.00 3. 12 100.00 'Comments attached are an integral part of these statements, -.. .. .. .. .. .. • .. • .. • -• .. • • .. -.. -,. -.. ---.. .. Joint Sewerage System CAP ITAL TRANSACT IONS For the Year Ended June 30, 1969 Exhibit B Total Current Costs Amounts Paid By Carlsbad Vista Buena Treatment plan condemnation suit costs: ($50,000 advanced in prior years -Lear, Tryatt, et al) Court award Legal and appraisal Alarm system -Agua Hedi onda pump- ing station Right of way costs TOTALS 20,000 I , 761 2 I , 761 1,854 640 24,255 Vista CASH IN TRUST ACCOUNT 8,552 821 283 9,656 (To be used for Encina Plant Enlargement) June 30, 1969 Payments to San Marcos for Encina plant capacity rights: Basic payment Interest to payment date Interest earned on investment Cash in Vista Trust Account -June 30, 1969 10,794 2,415 1,033 357 12, 184 2,415 Exhibit C 226,800 29,571 19,156 275,527 • Payments of $9,,740 per annum due Carlsbad (58.5%) and Vista (41.5%) commencing July I, 1968 for ocean outfall (Unit J) capacity rights for 30 years have not been considered • as a part of the joint sewerage system hence are not reflected here • • .. .. .. Comments attached are an integral part of these statements • .. -3- ------ •••••••••••••••••••••••••••••••••••••• Joint Sewerage System OWNERSHIP OF VARIOUS UNITS Per Exhibit '' 'C' 1 of Agreement June 30, 1969 C O S T D I S T R I B U T I O N Costs (Per Agreement) Percentage Owned -Incurred Additions Tota 1 Cos ts San Unit As Amended June 30, 1968 1968 -6~ June 30, 196~ Ca r_l s ba_d_ Vista Buena Marcos ,£ Y. 1 SM A 100.0 252,526 252,526 252,526 B 7.0 93.0 326,406 326,406 22,848 303,558 C 5.5 94.5 195,513 195,513 10,753 184,760 D 5.5 94.5 93,925 93,925 5, 166 88,759 E 27.3 72.7 169,419 169,419 46,251 123, 168 F 37.3 62.7 379,776 379,776 141,656 238,120, G 4o.s 59.5 116,710 1,854 118,564 48,018 70,546 (includes force main) H 51.7 48.3 513,056 513,056 265,250 247,806 33.5 39.5 9.2 17 .8 1,164,848 22,401 1,187,249 397, 728 468,964 109,227 211,330 J 41. 1 29.2 13.0 16.7 1,015,903 1,015,903 417,536 296.644 132,067 169,656 TOTALS 4 ,_2 _2_ 8 _,_ 0 _!l 2 24,1,55 1+_,_252,33_7 1,J~_,_20§_ 2,274,851 _2_41 , 294 380,986 Percentages of ownership are not indentical to the amounts actually paid owing to an agreement among the parties as to their respective shares of each unit. Other factors were considered in the amended agreement. Comments attached are an integral part of this statement. ~-Exhibit D