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Home My WebLink About; ; 1973 Joint Powers Sewerage System AUDIT REPORT; 1973-06-30C C C C C E E E E Joint Sewerage System E AUD IT REPORT June 30, 1973 E E I '· E t E E ~ E \ t CflltltOLL & Bltflnr-LEU, flSSOClflTES CERTIFIED PUBL.IC ACCOUNTANTS r -----------,. -------------------------- Joint Sewerage System INDEX TO STATEMENTS June 30, 1973 Accountants' Report Exhibit A -Summary of Total Costs and Revenues and Participants' Status Exhibit B -Allocation of Operating Costs and Expenses Schedule B-1 -Sewage Flow Allocation Schedule B-2 -Allocation of Leucadia and Oceanside Fixed Availability Charges Schedule B-3 -Computation of Leucadia and Oceanside Alternate Metered Charges Schedule B-4 -Allocation Summary of Cash Received From Leucadia and Oceanside Exhibit C -Ownership of Various Units Exhibit D -Cash in Vista Trust Accounts Page Number 2 3 4 4 5 6 7 8 --- • Cf11l.D.OLL & BD.flnTLfY, flSSOC!flTES --- ---------------------.. ---.. ---- CERTIFIED PUBLIC ACCOUNTANTS W.T, CARROLL, C. P.A. H, W. BRANTLEY, C, P.A. November 24, 1973 Joint Advisory Committee City of Carlsbad Carlsbad, California Gentlemen: 1756 OAANGE AVENUE.: COSTfl ffi£5-fl, C-flllfO!l.nrn 92627 AREA CODE 714 646 · 4420 MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERS CALIF"ORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS We have audited the records of the Administrator (the City of Carlsbad) and made analyses of the books of San Diego County for the fiscal year ended June 30, 1973 and examined contract receipts and payments made through the trust accounts of Vista Sanitation District for the 1970 and 1972 plant enlargements and ocean outfall extension. The 1970 addition was completed during the current fiscal year and the construction costs were added to the system assets. Exhibit A indicates the amounts due from or to participants at June 30, 1973. LCWD owed the administrator $422 at June 30, 1973 per schedule B-3 for alternate charges. 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, 1973 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 fcs -1- -------------------------------------- Vista Sanitation District City of Carlsbad Buena Sanitation District San Marcos County \.later District Totals SUMMI\RY OF TOTAL COSTS AND REVENUES AND PARTICIPANTS' STATUS For the Year Ended June 30, 1973 Due From (To) (Exhibit B) Participants Total Participants' June 30, 1972 Costs Payments 11,738 88,582 96,225 43,960 43,960 ( 117) 4,025 4,727 2,560 28,570 26,299 14,181 I 65, 137 171,211 Exhibit A Due From (To) Participants June 30, 1973 4,095 (819) 4,831 8,107 Comments attached are an integral part of these statements. -2- -------------------------------------- ALLOCATION OF OPERATING COSTS AND EXPENSES For the Year Ended June 30, 1973 SYSTEM OPERATING COSTS: Unit >':A Vista meter station (flow 60.56%V, 39.44%C) B Vista outfall (93%V, 7%C) C Buena Vista pump station (94.5%V, 5.5%C) D, E, F & H -Carlsbad sewers· and force mains (f low -see A) G Agua Hedionda pump station (flow -see A) Encina plant (flow 45.23%V, 29.46%C, 3.81%B, 2l.50%SM) J Encina ocean outfall ( fl ow -see I ) K San Marcos metering station (SM only) Consulting service (flow -see 1) Capital outlays (ownership basis -Unit I) Less: Leucadia and Oceanside charges -Schedule B-4 Dump permits and other fees (flow basis) NET SYSTEM COSTS ADMINISTRATIVE EXPENSES: Directors' meetings I nsu ranee Legal and audit fees Total (flow basis) TOTAL COSTS AND EXPENSES 2, 166 l, 316 20,903 738 14,902 140,600 5,378 1 , l 07 7,728 845 195,683 32, o4o 4,565 36,605 159,078 l, 950 3,259 850 6,059 165,137 Vi Sta l , 312 l ,224 19,753 447 9,025 63,593 2,433 3,495 334 101,616 13,709 2,065 15,774 85,842 2,740 88,582 Carlsbad 854 92 l , 15 0 291 5,877 41 ,421 l ,584 2,277 283 53,829 10,309 l 345 11 ;654 42 I j 75 l, 785 43,960 ,·, Based on understanding between County and Carlsbad November 1973. Exhibit B Buena San Marcos 5,357 30,229 205 1,156 294 78 5.934 1,966 174 2 140 3 794 231 4,025 1,107 1 ,662 150 34,3o4 6,056 981 7,037 27,267 1,303 28,570 Comments attached are an integral part of these statements. -3- -Schedule B-1 ---SEWAGE FLOW ALLOCATION -For the Year Ended June 30, 1973 -Percent to Total ... Mi l l ions Vis ta - of Ga I Ions Carls bad Combined -. Vista Sanitation District 859.566 60.56% 45.23% -City of Carlsbad 25~.8Zl 39.44 29.46 -1,419.437 100.00% Buena Sanitation District 72.305 3.81 -San Marcos County Water District 408.522 21.20 1,900.314 100.00% 100.00% ----Schedule B-2 ---ALLOCATION OF LEUCADIA AND OCEANSIDE FIXED -AVAILABILITY CHARGES -For the Year Ended June 30, 1973 ... Capitalized -Costs at End Percent Total Fixed of Prior Year to Leucadia ~<Oceanside Avai labi I ity -(Unit I and J) Total Charge Charge Charges -Vista 767,018 34. 76% 3,476 899 4,375 -Carlsbad 816,462 37. 00 3,700 634 4,334 -•Buena 241,623 10.95 l, 095 142 l ,23 7 --San Marcos 381,621 17.29 l , 729 217 l, 946 -2,206,724 100.00% l O, 000 l ,892 11,892 --• *Per section 6(C2}. Vista 47.5%, Carlsbad 33.5%, Buena 7-5% and San Marcos 11.5%. --Comnents attached are an integral part of these statements. ----4-- ---------------------------• ---------• Schedule B-3 COMPUTATION OF LEUCADIA AND OCEANSIDE ALTERNATE METERED CHARGES Vista Carlsbad Buena San Marcos Leucadia Oceanside Cost of maintenance, operation and administration: Unit I Unit J Other costs al located to Units I and J: Consulting service Administrative expenses Allocation: $145,978 t $195,683 (total cost of A through K) x $13,787 Less dump fees, etc. TOTAL COST OF UNITS I AND J Leucadia: Alternate cost ($15),698 + 30% x 8.90'/4) Metered charge 187.015 mg x $90 per mg 7,728 6,059 Excess of charges paid based on Leucadia's accounting DUE ADMINISTRATOR Oceanside: Alternate cost ($151,698 + 10'/c x .69%) Metered charge 14.533 mg x $175 per mg Excess of charges paid based on Oceanside's accounting DUE ADMINISTRATOR Millions of Ga 1 lons 859.566 559.871 72. 305 408. 572 187.015 14.533 2,101.862 13,787. 16,831 298 2,543 476 -:, Percent to Tota 1 40. 89% 26.64 3.44 19.44· 8.90 .69 100.00% 140,600 5,378 145,978 10,285 156,263 4,565 151,698 17,551 17. 129 422 1 , 15 1 3,019 -0- ,., An amount of $3,601 owing from Leucadia for 1971-72 alternate charges was paid in August 1973 and is not included in the $422 owing for the current year. Comments attached are an integral part of these statements. -5- -------------------------------------- Vista Car 1 sbad Buena ALLOCATION SUMMARY OF CASH RECEIVED FROM LEUCADIA AND OCEANSIDE For the Year Ended June 30, 1973 Fixed Availabilit~ Charges Total Leucadia Oceanside 13,709 3,476 899 10,309 3,700 634 1,966 1,095 142 San Marcos 6,056 1,729 217 32, o4o 10,000 1,892 (1) -Allocation based on Unit I flow. (2) -A 11 oca ti on as fol lows: (per section 6(Cl)) Transportation: Vista Carlsbad Treatment and disposal: V, C, Band SM based on flow Total Vista 1 ,587 Carlsbad 929 Buena 76 San Marcos 427 3,019 Schedule 8-4 Metered Charges Received Leucadia Oceanside 7,747 1,587 5,046 929 653 76 3,683 427 17, 129 3,019 ( 1 ) (2) Dollars Percent Per to mg Total 40 22.86% 20 11.43% 115 62.71% 175 100. 00"/4 34.29% 65. 71% 690 897 345 584 76 427 ;': 1,035 -:~k 1,984 * These are actual payments made for the initial and one subsequent quarter. ,'d, Distributed on ratio that each owner's flow bears to total flow of the four agencies. Comments attached are an integral part of these statements. -6- -------------... ---------• ----- OWNERSHIP OF VARIOUS UNITS Per Exhibit "C" of Agreement June 30, 1973 Percentage Ownership-As Amended Unit V J_ _!L ..2:L Total Costs Vista A 100.0 252,526 252,526 B 93.0 7.0 326,406 303,558 C 94.5 5.5 195,513 184,760 D 94.5 5.5 93,925 88,759 E 72.7 27.3 169,419 123, 168 F 62.7 37.3 379,776 238, 120 G 59.5 40.5 118,564 70,546 (Includes force main) H 48.3 51 • 7 513,056 247,806 39.5 33.5 9.2 17,8 1,190,821 470,374 *I 39.5 33.5 9.2 17 .8 448,380 177,110 J 29.2 41. 1 13.0 16.7 1,015,903 296,644 TOTALS 4,704,289 2,453,371 Car 1 sbad 22,848 1 O, 753 5, 166 46,251 141,656 48,018 265,250 398,926 150,207 Exhibit C Buena San Marcos 109,556 211,965 41 , 25 1 79,812 417,536 132,067 169,656 1 ,506,6] 1 282,874 461,433 • * 1970 enlargement completed in 1972-73. -------- 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 con- sidered in the amended agreement. Minor capital outlays for testing and other small equip- ment were not added to the system. Comments attached are an integral part of these statements. -7- -------------------------------------- CASH IN VISTA TRUST ACCOUNTS (To be used for Encina Plant Enlargement and Ocean Outfall Extension) For the Year Ended June 30, 1973 Prior year transactions: Payments by San Marcos for Encina plant capacity rights: Basic payment Interest to payment date Interest earned on investments Sale of plans and specifications Receipts from Leucadia and Encinitas State and federal grants Less: construction costs Current year transactions: State and federal grants Interest earned on investments Sale of plans and specifications Less: construction costs and fees Net current disbursements over receipts CASH IN TRUST ACCOUNTS -June 30, 1973 WPCF-1970 Fund· 3097-05 226,800 29,571 88,010 700 269,800 614,881 418,703 196,178 -/c 13,200 15 ,307 28,507 29,677 1. 170 195,008 Exhibit D WPCF-1972 Fund 3097-07 1,505 109,500 111,005 80,823 3 0, 182 2,2o4 635 2,839 16,262 13,423 16,759 ,·, $21,256 was owing from grant agencies at June 30, 1973, contingent on approval of final eligible costs. Comments attached are an integral part of these statements. -8-