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Joint Sewerage System
AUD IT REPORT
June 30, 1970
Cfill.ll.OLL & Bll.finTLEU, fiSSOClfiTES
CERTIFIED PUBLIC ACCOUNTANTS
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Accountants' Report
Joint Sewerage System
INDEX TO STATEMENTS
June 30, 1970
Exhibit A -Summary of Total Costs and
Revenues and Participants'
Status
Schedule A-1 -Allocation of Opera-
ting Costs and Expenses
Exhibit B -Ownership of Various Units
Exhibit C -Cash in Vista Trust Account
(to be used for Encina plant
enlargement)
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Number
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Cflll.ll.OLL & Bll.flnTLfY, fl550Clf1Tf5
CERTIFIED PUBLIC ACCOUNTANTS
W.T. CARROLL, C. P, A.
H,W. BRANTLEY, C. p, A,
December 5, 1970
Joint Advisory Committee
City of Carlsbad
Carlsbad, California
Gent !emen:
17$6 ORANGE AVENUE
COST.fl mtHl. Ctt LlfOll.O I-A 92627
AREA CODE 714
646"4428
MEMBERS AMERICAN
INSTITUTE OF CERTIFIED
PUBLIC ACCOUNTANTS
MEMBERS CALIFORNIA
SOCIETY OF CERTIFIED
PUBl.lC 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 ~eadings at the Encina Water Pollu-
tion Control Facility for the fiscal year ended June 30, 1970.
San Marcos County Water District completed its connection to the
system on August 26, 1969 and the statements therefore reflect costs
and expenses for the periods both prior and subsequent to that date
for allocation purposes. Some approximations and judgment points
were employed in determining period cost apportionment.
Warrants should be drawn by the Administrator to reimburse Vis~a
and Buena for overpayments for 1968-69 and 1969-70 and San Marcos
should pay an additional $555 to the Administrator for underpayment
of estimated cost in 1969-70 per Exhibit A.
During the course of our examination, the ownership of each partici-
pant was updated to June 30, 1970.
The administrator should bill the May Co. for special investigation
services from 1966 thru June 30, 1969 for $2,877. Actual dates of
Operator's charges for detailed analysis will be made avai ]able by
us when the undertaking is commenced.
In our opinion, the statments listed in the index consisting of
Exhibits A through C present fairly the operations for the fiscal
year ended June 30, 1970 and the trust balance at that date, in
conformity with generally accepted accounting principles applied on
a basis consistent with that of the preceding year.
Very truly yours,
CARROLL & BRANTLEY, ASSOCIATES
ByCu~~-<-
p tner
mam
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SUMMARY OF TOTAL COSTS AND REVENUES AND
PARTICIPANTS' STATUS
For the Year Ended June 30, 1970
Vista Buena
Exhibit A
City
of
Car I sbad
Sanitation Sanitation
San Marcos
County
Water
District Total
Total Costs per Schedule A-I:
July I, ]969 to August 25,
1969 18,406
August 27, 1969 to July 30,
1970 I 14,206
Tota I Cos ts
Billings to Participants:
]968-69 (advance)
1969-70
Tota I Revenues
Due to (from) Participants:
June 30, 1970
Add: amounts owed at
June 30, 1969
Oue to (from) Partici-
pants
132,612
4,675
131,428
136, 103
3,491
8, J 60
6,434
30,854
37,288
37,288
37,288
District District
11,383
65,534
76,917
80,200. ·
80,200
3,283 ,
3,862
7, 145
520
2,517
3 I 037
3,800
3,800
763
807
I ,5 70
* This amount was not paid during the. 1969-70 fiscal year.
Comments attached are an integral part of these statements.
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69
15,301
15,370
4,675
IO 140
14,815
(555)
(555)
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Schedule A-I
Au9ust 27, 1969 to June 30, 19zo
Total
Period San
Cos ts Car Is bad . Vista . Buena . Marcos -Al locations of Cost
I ,308 1,308 Units A, 8 and C -Vista only
19,393 19,393
Units E thru H -Carlsbad and
9,290 3,775 5,515 Vista
I , 070 435 635
73,255 23,808 34,759 2, 124 12,564 Units I and J -All participants
3,017 981 I ,432 87 517 during period
I ,238 l, 238 Unit K -San Marcos only
2,838 922 1,347 82 487
2, 137 717 844 196 380
139 47. 54 13 25
113,685 30,685 65,287 2,502 15,211
2 350 764 I, 115 68 403
111,335 29,921 64, 1zz 2,434 14,808
I ,3 12
I ,559
2 871 933 I 362 83 L,93
I 14,206 3 O, 854 65,534 2,517 15,301
August 2z, 1969 thru June 30, 1970
Period Vis ta Al I
Flow Car Is bad Particieants
367,480 40 .64% 32 .5Cflo
536,651 59 .36 47 .45
904, 131 IOG,00%
32,639 2.90
193,987 l 7. 15
1,130,757 100.00% IOQ.00%
Comments· attached are an integral part of these statements.
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-Exh i I, i t I\ ------C O S T D I S T R I B U T I 0 N
(Per Agreement) -Total Costs to Sein
June 30, 1970 Carlsbad Vista Buena Marcos --252,526 252,526 --326,406 22,848 303 ,558 --195,513 10,753 I 84,760
--93,925 5,166 88,759
-169,419 46,251 123,168 --379,776 141,656 238,120 --I I 8,564 48,018 70,546 ..
-513,056 265,250 247,806 --I, 190,82 I 398,926 470,374 109,556 211,965
-1,015,903 417,536 296,644 132,067 I 69,656 --4,255,909 1,356,404 2,276,261 241,623 381,621 ---------Comments attached are an integral part of these statements.
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G.',SH IN VISTA TRUST ACCOUNT
(To be used for Encina Plant Enlargement)
June 30, 1970
Prior year transactions;
Payments by San Marcos for Enc i na
plant capacity rights:
Basic payment
Interest to payment date
Interest earned on investments
Current year transactions:
Interest earned on investments
Cash in Trust Account June 30, 1970
226,800
29,571
]9 l] 56
Exhibit C
275,527
28,980
304,507
Comments attached are an integral part of these statements,
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