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Home My WebLink About; ; 1971 Joint Powers Sewerage System AUDIT REPORT; 1971-06-30E E E t E ' E E E E E Joint Sewerage System AUDIT REPORT I June 30, 1971 E E E I E I Cfl llllOLL & &Rf! OTLEY, 41 SSOCIII HS Cl:PITIP'IE0 .-u■LIC ACCOUNTANTS ' -------------------------------------- Accountants' Report Joint Sewerage System INDEX TO STATEMENTS June 30, 1971 Exhibit A -Summary of Total Costs and Revenues and Participants' Status Schedule A-1 -Allocation of Operating Costs and Expenses Exhibit B -Ownership of Various Units Exhibit C -Cash in Vista Trust Account (to be used for Encina Plant enlargement) Page Number 2 3 4 5 -------------------------... -.. -.. -------- Cfl ll.ll.OLL & Bil.fl nTLfY, flSSOClflTES CERTIFIED PUBLIC ACCOUNTANTS W. T. CARROLL, C. F>, A. H,W. BRANTLEY, C, P.A. December 2, 1971 Joint Advisory Committee City of Carlsbad Carlsbad, California Gentlemen: 1756 ORANGE AVENUE COST.fl ffiES,R C-AllfO1201-A 92627 AREA CODE 714 646·4428 MEMBERS AMERICAN INSTITUTE OF CE:RTJF'IEO PUBLIC ACCOUNTANTS MEMBERS CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNT ANTS 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, 1971. Owing to meter breakdowns, some flow estimates were accepted. Warrants should be drawn by the Administrator to reimburse Vista, Buena and San Marcos for overpayments for 1970-71 as indicated in Exhibit A. During the course of our examination, the trust account for the plant enlargement was updated to June 30, 1971. The Leucadia County Water District sewerline pipeline to the San Marcos outfall was placed in operation November 27, 1970 and as a result, an agreement (approved by the Carlsbad City Council on June 16, 1970) in which Leucadia leased capacity for a period which terminates September 30, 1973, subject to certain cancella- tion and extension options, was executed. Charges for the facili- ties are $10,000 per year plus the greater of $90 per million gal- lons metered, or prorated operations costs of Units I and J plus 30%. During the first period ended June 30, 1971, our calculations indicated that the metered charge was the higher. In our opinion, the statements listed in the index consisting of Exhibits A through C present fairly the operations for the fiscal year ended June 30, 1971 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 mam -1- -------.. -------------------.. ---------- SUMMARY OF TOTAL COSTS AND REVENUES AND PARTICIPANTS' STATUS For the Year Ended June 30, 1971 jl-1 (Exhibit W Total City of Carlsbad Vista Sanitation District Buena Sanitation District San Marcos County Water District Costs 31 , 961 62,261 2,575 15,203 TOTALS 112,000 ALLOCATION OF UNIT COST TO PARTICIPANTS BASED ON SEWAGE FLOW -Schedu 1 e A-1 Units: A, Band C -Vista only D thru H -Carlsbad and Vista and J -All participants K -San Marcos only Participants 1 Billings 31 , 961 79,630 · 5,040 26,730 143,361 Comments attached are an integral part of these statements. -2- Exhibit A Due to Particioa~ts 17,369 2,465 11 ,527 l!_,_161 -------------------------------------- ALLOCATION OF OPERATING COSTS AND EXPENSES For the Year Ended June 30, 1971 Total Carlsbad Vista SYSTEM OPERATION COSTS-Note l Unit: A -Vista metering station 1 , 335 1 , 335 C Buena Vista pump station 16,210 16,210 G -Agua Hedionda pump station 13,443 5,595 7,848 H -Trunk line maintenance 1, 180 491 689 I -Encina plant 88,615 29,039 40,727 J -Ocean Out fa 11 3,249 1,065 1 ,493 K -San Marcos meter station 906 Consulting service -Note 2 3,781 1,239 1,738 Capital outlays -Note 3 1 472 493 582 l3Q I ]9] 37,922 70,622 Less: Sludge, penalties, etc. 5,738 Leucadia charges: ? Availabi 1 ity 7,500" Metered charges 9,4oz 22,645 7,421 1 o,408 NET SYSTEM COSTS 107,546 30,501 60,214 ADMINISTRATIVE EXPENSES: Directors' meetings 1,825 Insurance 1,640 Legal and audit is~ 4,-54 1,460 2,047 ' TOTAL COSTS AND EXPENSES 112,000 31,961 62,261 Note 1 -Allocation of cost by entity is shown on Exhibit A. Note 2 -Allocated on the basis of sewage flow. Note 3 -Allocated on the basis of ownership. SEWAGE FLOW ALLOCATION For the Year Ended June 30, 1971 City of Carlsbad Vista Sanitation District Buena Sanitation District San Marcos County Water District Millions of Gallons 483. 367 677.937 1,161.304 46.488 267.271 1,475.063 Schedule A-1 Buena 2,792 102 119 135 3, 148 713 2,435 140 2,575 Percent Vista- Car 1 sbad 41. 62 % 58.38 100.00 % San Marcos 16,057 589 906 685 262 18,499 4, 103 ]4 I 396 807 15,203 to Total Combined 32.77 % 45.96 3. 15 18. 12 100.00 % Comments attached are an integral part of these statements. -3- --Exhibit B --OWNERSHIP OF VARIOUS UNITS -Per Exhibit "C" of Agreement June 30, 1971 -Total Costs COST D I STR I BUT I ON (Per /\greement) -Percentage Owner -As Amended to San -Unit _ c_ V _8 _ 2.!i. June 30, 1971 Car 1 sbad Vista Buena Marcos -.. A 100.0 252,526 252,526 -B 7.0 93.0 326,406 22,843 303,558 ,. -94.5 195,513 184,760 C 5.5 1O,753 --D 5.5 94.5 93,925 5, 166 88,759 --E 27.3 72.7 169,419 46,251 123, 168 --F 37.3 62.7 379,776 141,656 238,120 -G 40. 5 59.5 118,564 48,018 70,546 -(includes force main) -H 51.7 48.3 513,056 265,250 247,806 --33.5 39.5 9.2 17.8 1, 190,821 398,926 470,374 109,556 211 , 965 --J 41. 1 29. 2 13.0 16.7 1,015,903 417,536 296,644 132,067 ] 69,656 --TOTALS 4,255,909 1,356,404 2,276,261 241,623 381,621 ---Percentages of ownership are not identical to the amounts actually paid owing to an agree- ment 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 these statements. .. --4-- ---------------,. ---------------.. ------ CASH IN VISTA TRUST ACCOUNT (To be used for Encina Plant Enlargement) June 30, 1971 Prior year transactions: Payments by San Marcos for Encina plant capacity rights: Basic payment Interest to payment date Interest earned on investments Current year transactions: Payments on contracts in progress Less: interest earned on investments Cash in Trust Account-June 30, 1971 226,800 29,571 48, 136 138,835 28,449 Comments attached are an integral part of these statements. -5- Exhibit C 3o4 ,507 110,386 194,121