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Home My WebLink About; ; 1972 Joint Powers Sewerage System AUDIT REPORT; 1972-06-30E E E E E E E E I I I I' I I I I I I • Joint Sewerage System AUDIT REPORT :une 3D@9 CAD.D.OLL & SD.AnTLEU, ASSOCIATES CERTIFIED PUBLIC ACCOUNTANTS 11-JL J. I -----------------------.. ----.. .. -.. -.. --.. - Accountants' Report Joint Sewerage System INDEX TO STATEMENTS June 30, 1972 Exhibit A -Summary of Total Costs and Revenues and Participants' Status Exhibit B -Allocation of Operating Costs and Expenses Schedule B-1 -Sewage Flow Al location Sc~edule B-2 -Allocation of Leucadia Fixed Ava i 1 ab i 1 i ty Charge Exhibit C -Ownership of Various Units Exhibit D -Cash in Vista Trust Accounts Page Number 1 2 3 4 4 5 6 -----------------• -------------------- Cflll.ll.OLL & Bll.flnTLfY, flSSOClflTfS CERTIFIED PUBLIC ACCOUNTANTS W. T. CARROLL, C. P.A. H. W, BRANTLEY, C. P.A. February 26, 1973 Joint Advisory Committee City of Carlsbad Carlsbad, California Gentlemen: 1756 ORANGE AVENUE COSTA ffitS-A, C-RLlfOQ.nlfl 92627 AREA CODE 714 646-4428 MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERS CALIFORNIA SOCIETY OF CEATJFIED PUBLIC ACCOUNTANTS We have audited the records of the Administrator (the City of Carlsbad) and made tests of the books of San Diego County for the fiscal year ended June 30, 1972 and examined contract re- ceipts and payments made through the trust accounts of Vista Sanitation District for the 1970 and 1972 plant enlargements and ocean outfall extension. Supervision fees charged to the joint system for 1971-72 for sanitation and engineering of $22,022 were allocated to each unit in the ratio that the basic maintenance and overhead costs bore to the total costs of all units. In prior years these costs had been included in the costs of each unit allo- cated by the County. The facilities lease costs charged to the Leucadia County Water District (which lease expires September 30, 1973, sub- ject to certain termination and extension options) is $10,000 per year for avilabi lity plus the greater of $90 per million gallons metered or prorated operations costs of Units I and J plus 30%. Under the interpretation that unit costs include a proration of sanitation department supervision, consulting fees and administrative overhead costs, it would appear that $3,601 would be owing from Leucadia for the 1971-72 fiscal year. _A review should be made by the. committee to determine if this allocation is valid as to interpretati~n. In our opinion, the statements listed in the index consisting of Exhibits A through D, present fairly the operations for the fiscal year ended June 30, 1972 and the trust balances and ownership costs at that date applied on a basis consistent with that of the preceding year. Very truly yours, CARROLL & BRANTLEY ASSOCIATES mam -1- ---• • 1111 - 1111 • -• -----• -----• ---------• ---- SUMMARY OF TOTAL COSTS AND REVENUES AND PARTICIPANTS' STATUS For the Vear Ended June 30, 1972 (Exhibit B) Total Participants' Costs Billings Vista Sanitation District 85,786 74,048 City of Carlsbad 47,605 47,605 Buena Sanitation District 4,041 4, 158 San Marcos County Water District 23,692 21 , 132 TOTALS l 61 , 124 146,943 Exhibit A Due From (To) Participants 11,738 ( 117) ·k 2,560 14, 181 * At June 30, 1972, San Marcos had a credit balance of $1,365 leaving a balance owing the administrator of $1,195 • Comments attached are an integral part of these statements. -2- --,.. - ALLOCATION OF OPERATING COSTS AND EXPENSES For the Year Ended June 30, 1972 Total Carlsbad Exhibit B Buena • SYSTEM OPERATING COSTS: • -• ,.. .. -11111 -------• ---• -.. ------------ Unit A Vista metering station (Vista only) B Vista outfall sewer "'(93%V, 7%C) C Buena Vista pump station ,\-(94.5%V, 5.5%C) D,E F,H Vista -Carlsbad sewers and force mains (flow 58.47%V, 41.53%C) G Agua Hedionda pump station (flow 58.47%V, 41.53%C) Encina plant (flow 45.75%V, 32.50%C, 3. 5 0%8, 18. 25%SM) J Encina ocean outfall (flows -same as unit I) K San Marcos metering station (SM only) Consulting service (flow -same as unit I) Capital outlays (ownership basis -Unit I) Less: ,'d,May Company rebate Leucadia charges: Availability (Schedule B-2) Metered charges (flow) Other (flow) NET SYSTEM COSTS 1 ,866 306 18,095 196 18,528 122,539 4,927 1 , 002 167,459 8,o46 8,327 183,832 2,877 10,000 14,431 313 27,621 156,211 ADMINISTRATIVE EXPENSES: (flow basis) Directors' meetings Insurance Legal and audit TOTAL COSTS AND EXPENSES 1,900 1 , 730 1,283 4,913 161, 124 .,., Per third amendment to basic agreement. ,'d,As originally charged in prior years. 1,866 285 17,100 115 10,833 56,062 2,254 88,515 3,681 3,289 95,485 1 , 726 3,476 6,602 143 11,947 83 .538 2,248 85,786 21 995 81 7,695 39,825 1,601 50,218 2,615 2,790 55,623 1 , 122 3,700 4,690 102 9,614 46,009 1,596 47,605 4,289 172 4,461 282 766 5,509 29 1,095 505 1 1 1,640 3,869 172 4,041 Comments attached are an integral part of these statements. -3- San Marcos 22,363 900 1,002 24,265 1,468 1 ,482 27,215 1 , 729 2,634 57 4,420 22,795 897 -• ---• --.. --• ------.. .. .. ----.. .. .. .. .. • .. • .. • --- SEWAGE FLO\./ ALLOCATION For the Year Ended June 30, 1972 Vista Sanitation District City of Carlsbad Buena Sanitation District San Marcos County Water District Millions of Gallons 730.209 518.683 1,248.892 55.833 291. 273 1,595.998 Schedule B-1 Percent to Total Vista- Carlsbad Combined 58.47% 45.75% 41.53% 32.50% 100.00% 3.50% 18. 25% 100. 00% Schedule B-2 ALLOCATION OF LEUCADIA FIXED AVAILABILITY CHARGE For the Year Ended June 30, 1972 Leucadia Caeitalized Costs at Fixed End of Prior Year % to Avai labi 1 ity Unit I Unit J Total Total Charge Vista 470,374 296,644 767,018 34.76% 3,476 Carlsbad 398,926 417,536 816,462 37.00% 3,700 Buena 109,556 132,067 241,623 10. 95% 1,095 San Marcos 211 ,965 169,656 381,621 17.29% 1,729 1,190,821 1,015,903 2,206,724 100.00 10,000 Comments attached are an integral part of these statements • -4- ---------- OWNERSHIP OF VARIOUS UNITS Per Exhibit "C" of Agreement June 30, 1972 Total Costs Percentage Owner -As Amended to Unit_C_ V _B _ __2l:\._June30,1972Carlsbad A 100.0 252,526 B 7.0 93.0 326,406 22,848 Vista 252,526 303,558 Exhibit C Buena San Marcos • C 5-5 94.5 195,513 1 O, 753 184,760 --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 (includes force main) 118,564 48,018 70,546 • 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 1,015,903 417,536 296,644 132,067 169,656 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. Other than testing and other equipment costs which were not added to the system costs, there were no major additions during 1971-72, pending completion and acceptance of existing contracts for enlargement of the facilities and out- fall. Approximately $24,000 in grants were still owing at the end of 1972 on the 1970 project which should be closed in the 1972-73 fiscal year • Comments attached are an integral part of these statements. -5- -Ill ----.. ------• .. • ---• -• -• --.. 11111 -• ---.. -.. -.. CASH IN VISTA TRUST ACCOUNTS (To be used for Encina Plant Enlargement and Ocean Outfall Extension) For the Year Ended June 30, 1972 Prior year transactions: Payments by San Marcos for Encina plant capacity rights: Basic payment Interest to payment date Interest earned on investments Less: construction costs Current year transactions: State and federal grants Interest earned on investments Sale of plans and specifications Receipts from Leucadia and Encinitas Less: construction costs and fees Net current receipts over disbursements CASH IN TRUST ACCOUNTS -June 30, 1972 Exhibit D WPCF-1970 Fund 3097-05 226,800 29,571 76,585 332,956 138,835 194,121 269,800 11,425 700 281,925 279,868 2,057 196, 178 WPCF-1972 Fund 3097-07 1,505 109,500 111 , 005 80,823 30, 182 3 0, 182 Comments attached are an integral part of these statements. -6-