The URL can be used to link to this page

Home My WebLink About; ; 1974 Joint Powers Sewerage System AUDIT REPORT; 1974-06-30C C C C E E E C C C C C C p C C E r Joint Sewerage System AUDIT REPORT June 30, 1974 CARROLL & &RATITLfY, ASSOCIATES CJRTl,-IEO PUBLIC ACCOUNTANTS ----.. .. .. -.. .. .. .. .. " ---.. .. -.. - • .. .. .. ... -.. .. .. .. .. -.. Joint Sewerage System AUDIT REPORT June 30, 1974 --- ◄ ---.. -.. .. .. .. -.. ----.. - ·• .. --- -- • • .. • .. -.. .. .. Accountants' Report Joint Sewerage System INDEX TO STATEMENTS June 30, 1974 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 1 2 3 4 4 5 6 7 8 - - • CfiD.D.OLL & BD.finTLfY, fiSSOClfiTfS CERTlnEo PU □LIC ACCOUNTANTS -17S6 01-"s!ANGE AVENUE cosrn mts.A. C-AL1foll:n1-A 92627 AREA CODE 714 .. .. --- -.. .. - - • - .. - • - - .. .. .. • .. .. .. .. .. .. W.T. CARROLL, C, P.A . H, W, BRANTLEY, C. P.A. December 16, 1974 Joint Advisory Committee City of Carlsbad Carlsbad, California Gentlemen: 646 .. 4428 MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MEMBERS CALIFORNIA 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, 1974 and examined contract accounting schedules of receipts and payments made through the trust accounts of Vista Sani- tation District for the 1970 and 1972 plant enlargements and ocean outfall extension. Final grant funds were received during the fiscal year on the 1970 addition. Exhibit A indicates the amounts due from or to participants at June 30, 1974. LCWD owed the administrator $2,889 at June 30, 1974 per schedule B-3 for alternate charges and $237 was overpaid by Oceanside. 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, 1974 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 dma -1- - --- .. ----- ---- -----.. ---.. -... .. • .. -.. .. -- Vista Sanitation District City of Carlsbad Buena Sanitation District San Marcos County Water District TOTALS SUMMARY OF TOTAL COSTS AND REVENUES AND PARTICIPANTS' STATUS Year Ended June 30, 1974 Due from (to) Participants June 30, 1973 4,095 (819) 4 831 8. 107 (Exhibit B) Total Costs 103,633 51 , 397 5,060 34,201 194. 291 Participants' Payments 112,923 51 , 397 5,992 43,503 213.815 Exhibit A Due from (to) Participants June 30, 1974 (5,195) (1,751) (4,471) (11,417) Comments attached are an integral part of these statements. -2- • - • - ALLOCATION OF OPERATING COSTS AND EXPENSES Yea1· Ended June 30, 1974 Tota 1 Vista Carlsbad • SYSTEM OPERATING COSTS: --- ---.. -.• - ---.. ---.. .. • .... - Unit *A Vista meter station (flovi 60.31%V, 39.69%C) B Vistaoutfall (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 -see A) G Agua Hedionda.pump station (flow -see A) Encina plant (flow 44.36%V, 29.20%C, 4.03%B, 22.41%SM) J Encina ocean outfall (flm-1 -see I) K San Marcos metering station (SM only) Consulting service ( fl 01, -see I) Capital outlays (ownership basis -Unit I) Less: Leucadia and Oceanside charges -Schedule B-4 Dump permits and other fees (flow basis) NET SYSTEM COSTS ADMINISTMTIVE EXPENSES: Directors' meetings Insurance Legal and audit fees Total (flow basis) TOTAL COSTS AND EXPENSES 497 27,156 1 ,816 19, 186 161,568 5,727 896 10,200 1 ,668 231,161+ 38,785 7 401 46,186 184,978 2,200 3,352 3,761 9,313 194.291 1,478 462 25,662 1,095 11,571 71,672 2,540 4,525 659 119,664 16,880 3,283 20,163 99,501 972 35 1,494 721 7,615 47,178 1,672 2,978 559 63,224 12,385 2 161 14 546 ~8,678 2,719 51 , 397 ;',Based on understanding between County and Carlsbad November, 1973. Exhibit B Buena San Marcos 6,511 232 411 153 7,307 2,324 298 2,622 4,685 375 5. 060 36,207 1 , 283 896 2,286 297 40,969 7, 196 1 659 8,855 32, 114 2,087 34,201 -Comments attached are an integral part of these statements. .. ... .. -3- - - - - - - - - --- " -.• - • -.. .. -.. Vista Sanitation District City cf Carlsbad Buena Sanitation District SEWAGE FLOW ALLOCATION Year Ended June 30, 1974 Mi 11 ions of Gallons San Marcos County Water District 934.985 615.398 1,550.383 8lf. 921 472.252 Schedule B-1 Percent to Total Vista- Carlsbad Combined 60. 31 % 39.69 100.00% 44.36% 29.20 4.03 22. 41 1i ;• !,! 11111;1 • ' 2, 1 07 ...5.5.9._ 100.00% 1 oo_.Q.Q%. ',,. ' r'jf Schedule B-2 ALLOCATION OF LEUCADIA AND OCEANSIDE FIXED AVAILABILITY CHARGES Year Ended June 30, 1974 ~,Cap i ta 1 i zed Costs at End Percent Total Fixed of Prior Year to Leucadia ·:d,Oceans i de Av a i l ilb i 1 i ty (Unit I and J) Total Charge Charge Charges Vista 767,018 3lf. 76% 3,476 2,157 5,633 c,,rJsbad 816,462 37.00 3,700 1 , 521 5,221 Buena 241,623 1 O. 95 1 , 095 340 1,435 San Marcos 381 621 17.29 1 729 522 2 251 _i.20.fi,J.__24 100.00%. 1 0. 000 4, 51+0 14.540 ·• ,',At the year end preceding connection. ,'d,Per section 6(C2). Vista 47.5%, Carlsbad 33.5%, Buena 7.5% and San Marcos 11.5%. -.. Comments attached are an integral part of these statements . .. .. .. -4- .. • - .. - -.• - --- --.. .. -- -----.. -.. .. .. .. .. .. .. COMPUTATION OF LEUC/10 I A AND OCEI\NS I DE ALTERNATE METERED CHARGES Vista Carlsbad Buena San Marcos Leucudia Oceanside Year Ended June 30, 1974 COST OF MAINTENANCE, OPERATION AND IIDMINISTRATION: Unit I Unit J Other costs allocated to Units I and J: Consulting service Administrative expenses Al location: $167,295 ~ $231,164 (total system costs before deductions) x $19,513 Less dump fees, etc . TOTAL COST OF UNITS I AND J LEUCADIA: Alternate cost ($174,016 + 30% x 9,00%) Metered charge 212.132 mg x $90 per mg *Excess of charges paid based on Leucadia's accounting Owing from 1972-73 DUE ADMINISTRATOR OCEANSIDE: Alternate cost ($174,016 ~ 10% x 1.60%) = 3,063, metered charge used Metered charge 37.665 mg x $175 per mg 10,200 __9_,_fil_ Excess of charges paid based on Oceanside's accounting Owing from Administrator 1972-73 DUE FROM ADMINISTRATOR Schedule B-3 Millions of Gallons 934,985 615.398 84. 921 472.252 212.132 37. 665 2,357.353 19, 51 3 19,092 1, 199 6,591 239 Percent to Total 39,66% 26. 11 3.60 20.03 9.00 1.60 161,568 5. 727 167,295 14, 122 181,417 7 401 174,016 20,360 ,d,17 ,893 2,467 422 6,591 ;\~,6, 35 2 239 (476) (237) >•The difference between this ga 11 on age and LCHD accounting was owing to meter b reakdovms . Flow reports were therefore used for this report . ;'d•This was the amount actually paid for the period, Comments attached are an integral part of these statements . -5- - ◄ - - - - ------ -- • --- -- • • - • -- AL LO CAT I ON SUMMARY OF CI\SH RECEIVED FROM LEUCADIA /\ND OCEANSIDE Year Ended June 30, 1974 Vista Ca1·l sbad Buena San Marcos Total 16,880 12,385 2,324 7 196 38,785 (1) -Allocation based on Unit I flow. Fixed Availability Charges Leucadia Oceanside 3,476 2, 157 3,700 1,521 1,095 340 1 729 522 1 Q_,_Q_OO 4 5.!!.Q_ (2) -Allocation as follows: (per section 6(CI) Transportation: Vista Carlsbad Treatment and di sposa 1: V, C, Band SM based on flow Vista Carlsbad Buena San Marcos -!,These are actual payments made for the fiscal year. Total 3,310 1,939 168 935 6,352 Schedule B-lf Metered Charges Received Leucadia Oceanside 7,937 5,225 721 4 010 17.8il ( 1 ) Do 11 a rs per mg $ 40 20 115 $175 34.29% 1,458 720 -1,2.178 3,310 1,939 168 935 6 .3..51_ (2) Percent to Total 22.86% 11.43 65.71 1 00. 00"& 65,71% 1,852 1,219 168 935 -/co',4, 1 74 • ;•.-::Distributed on ratio that eilch owner's flow bears to total flow of the four agencies. (Uni t I) .. -Comments attached are an integral part of these statements • • -.. -6- .. - - - .. --.. .. -.. .. .. - • --.. OWNERSHIP OF VARIOUS UNITS Per Exhibit "C" of /\greement June 30, 1974 Percentage Ovmershi p-As Amended Unit _v_ ._c ___ B_ -2'.1_ 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 5,5 93,925 88,759 E 72. 7 27.3 169,419 123,168 F 62.7 3 7 .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 ]7.8 1,190,821 470,374 Car 1 s bad 22,848 10,753 5, 166 46,251 141,656 48,018 265,250 398,926 Exhibit C Buena San Marcos 109,556 211,965 -*I 39.5 33.5 9.2 17 .8 448,380 177,110 150,207 41,251 79,812 ----.. -------- J 29.2 41. 1 13.0 16.7 1,015,903 296,644 417,536 132,067 169,656 TOTALS 4,704,289 2,453,371 1 ,506,6] 1 282,874 461,433 * 1970 enlargement was 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 smal 1 equip- ment were not added to the system. Comments attached are an integral part of these statements. -7- • • ◄ .. • .. .. • .. .. .. - -.. ---.. -.. -.. --- • -----.. -... CASH IN VI ST/\ TRUST ACCOUNTS (To be used for Encina Plant Enlargement and Ocean Outfall Ex tens ion) Year Ended June 30, 1974 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 Receipts from Leucadia and Encinatas Buy-in payments Less: Construction costs and fees Payments to San Marcos -Phase I IA Net current receipts (disbursements) CASH IN TRUST ACCOUNTS -june 30, 1974 *Final grant payments. WPCF-1970 Fund 3097-05 226,800 29, 571 103,317 700 283,000 643,388 448,380 195,008 ,·,21 , 256 22,395 104,060 147 711 200,648 200, 6118 (52,937) 142,o:z1 Comments attached are an integral part of these statements. -8- Exhibit D WPCF-1972 Fund 3097-07 3,709 635 109,500 113, 81+4 -21,__085 16,759 1,246,000 29,071 638,725 1,913,796 1,335,378 1,335,378 578 418 --5..':15_J]_I