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Home My WebLink About; ; 1975 Joint Powers Sewerage System AUDIT REPORT; 1975-06-30C C C C C C ,C C C Joint Sewerage System AUDIT REPORT C June 30, 1975 C C C C C C £ t CflD.D.OLL & &D.flnTLEY, flSSOClflTES r c;ERTIFlll!:O PUBL.IC ACCOUNTANTS .. -... ----.. ----- .. .. -.. .. --.. --.. ---.. --------- Joint Sewerage System AUD IT REPORT June 30, 1975 ---.. -.. ---.. ---.. .. .. -.. - I -------------.. .. ---- Accountants' Report Joint Sewerage System INDEX TO STATEMENTS June 30, 1975 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 and Amounts Owing 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 5 5 6 7 8 9 .. • -.. --------------- I --... -------------.. -.. Cflll.ll.OLL & Bll.flnTL£Y, flSSOClflT£S CERTIFIED PUBLIC ACCOUNTANTS W. T. CAR~OLL, C. P.A. H. W. BRANTLEY, C. p, A. November 26, 1975 Joint Advisory Committee City of Carlsbad Carlsbad, California Gentlemen: 1756 ORANGE AVE.NUE COSTA mESA. CALIFOQnlA 92627 ARE:A CODE 714 646-4428 MEMBE.RS AMERICAN INSTITUTE OF" CERTIFIED PUBLIC ACCOUNTANTS ME.M8ERS CALIFORNIA SOCIETY OF CERTIF"IED 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, 1975 and examined contract accounting schedules of receipts and payments (which are audited by Peat, Marwick, Mitchell and ·co,) made through the trust accounts of Vista Sanitation District for the 1970 and 1972 plant enlargements and ocean outfall extension, Phases II and II A were not completed at June 30, 1975, Exhibit A indicates the amounts due from or to participants at June 30, 1975, LCWD owed the administrator $4,316 at June 30, 1975 per Schedule B-3 for alternate charges, according to our interpretation, and $518 was overpaid by Oceanside as a deposit, 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, 1975 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- -----... -----------.. ------.. ---.. -----.. --- Exhibit A SUMMARY OF TOTAL COSTS AND REVENUES AND PARTICIPANTS' STATUS Year Ended June 30, 1975 Due from (to) (Exhibit B) Due from (to) Participants Total Participants' Participants June 30, 1974 Costs Payments June 30, 1975 Vista Sanitation District (5,195) 114,606 111,559 (2,148) City of Carlsbad 73,216 73,216 Buena Sanitation District (1,751) 8,052 7,700 (1,399) San Marcos County Water District (4,471) 41,023 41,30D (4,748) Leucadia County Water District 16,069 11 , 550 1,4,519 Encinitas Sanitary District 8,496 5.975 ,·,2,521 TOTALS (11,417) 261,462 251 , 300 (1 , 2~5) ,',These amounts do not include the fixed avai labi .1 ity or metered charges which are indicated on page 6. Comments attached are an integral part of these statements. -2- --------San Buena Marcos Leucadia Encinitas ---------7,598 39,995 12,724 6,099 -475 2,503 796 382 - ' -733 -463 2,440 776 372 1,533 1,533 1,533 1,533 - 33 126 118 52 -1Q,102 47,330 15,947 8,438 --2, 123 6,690 -287 1 , 512 481 231 --2,410 8,202 481 231 7,692 3::1, 1 28 15,466 8,207 ----360 1 895 603 289 -8,052 41,023 16,069 8,496 -------4- ---.. -------------.. - I ------------------- SEWAGE FLOW ALLOCATION Year Ended June 30, 1975 Schedule B-1 Percent to Total Vista-Mi 11 ions of Gallons Carlsbad Combined Vista Sanitation District City of Carlsbad Buena Sanitation District San Marcos County Water District Leucadia County Water District (Interim connection Is excluded) Encinitas Sanitary District TOTAL 948.915 785,347 1,734.262 96,707 509,319 161,879 77,525 2,579.692 ALLOCATION OF LEUCADIA AND OCEANSIDE FIXED AVAILABILITY CHARGES Year Ended June 30, 1975 >'<Capita 1 i zed Costs at End Percent 54. 72% 45.28 1 00. 00"/o 100. 00"/4 of Prior Year to ,',Leucadia >'<i<Oceans i de (Unit I and J) Total Charge Charge Vista 944, 128 35.56% 2,964 2,157 Carlsbad 966,669 36.41 3,034 1,521 Buena 282,874 10.65 887 340 San Marcos 461,433 17 .38 1,448 522 TOTAL 2,655.104 1 00. 00"/4 8,333 4,540 ,',Leucadia ended its temporary connection on May 1 , 1975. 36.78% 30,44 3,75 19.74 6.28 3.01 100. 00"/4 Schedule B-2 Total Fixed Avai labi 1 i ty Charges 5, 121 4,555 1 , 227 1,970 12,873 >'rkPer section 6(C2). Vista 47.'i'lo, Carlsbad 33,5%, Buena 7.'i'lo and San Marcos 11.'i'/o, Comments attached are an integral part of these statements. -5- -.. ---------------.. - t --------.. ---------- COMPUTATION OF LEUCADIA AND OCEANSIDE ALTERNATE METERED CHARGES AND AMOUNTS OWING Vista Carlsbad Buena San Marcos Leucadia -permanent Leucadia -interim Encinitas Oceanside Year Ended June 30, 1975 COST OF MAINTENANCE, OPERATION AND ADMINISTRATION: Unit I Unit J Other costs allocated to Units I and J: ;Consulting service Administrative expenses -Allocation: $215,288 t-$296,524 (total system costs before deductions) x $21,958 Less dump fees, etc. TOTAL COST OF UNITS AND J LEUCADIA: Alternate cost ($223,572 + 30% x 6.06%) ~-Metered charge 168.588 mg x $90 per mg= $15,173 - alternate cost governs Amount paid in 1974-75 Fixed availability charge for April 1975 Owing from 1973-74 -for prior years alternate cost differences DUE ADMINISTRATOR June 30, 1975 OCEANSIDE: Alternate cost ($223,572 + 10% x 1.40%)= $3,443 (metered charge used as it is the greater of the two methods) Metered charge 39.029 mg x $175 per mg Amount paid in 1974-75 Owing from Administrator June 30, 1974 ,d,DUE FROM ADM IN I ST RA TOR June 30, 1975 12,359 9,599 Schedule B-3 Millions of Gallons 948.915 785.347 96.707 509.319 161.879 169.140 77 .525 39.029 2,787.861 21 ,958 Percent to Total 34.04% 28. 17 3.47 18.27 5.81 6.06 2.78 1.40 100. 00"/2 202,610 12,678 215,288 15,942 231,230 7,658 223. 572 17,613 17,019 594 833 2,889 4,316 6,830 7 111 (281) (237) (518) ,~This flow includes the period July 1, 1974 through May 1, 1975, the termination.date of the interim connection. ,'d,Oceans i de took credit for $539 on its fourth quarter accounting paid July 23, 1975. Comments attached are an integral part of these statements. -6- ------------Vista Carlsbad Buena ALLOCATION SUMMARY OF CASH RECEIVED FROM LEUCADIA AND OCEANSIDE Year Ended June 30, 1975 Fixed Availability Charges Total Leucadia Oceanside 15,542 2,964 2,157 12,648 3,034 1 ,521 2, 123 887 340 Schedule B-4 Metered Charges Received Leucadia Oceanside 6,901 3,520 5,712 2,381 703 193 -San Marcos 6,690 1 448 522 3,703 1 , 017 --3z,003 8,33~ 4,540 11,019 t, 11 l (1) 2) • (1) -Allocation based on Unit I flow, only as it pertains to the above participants. (2) -Allocation as follows (per section 6(CI): ----- -... ------------.. - Transportation: Vista Carlsbad Treatment and disposal: V, C, Band SM based on flow Total Vista 3,520 Carlsbad 2,381 Buena 193 San Marcos 1,017 7 111 ..,•: ;,These are actual payments made for the fiscal year. Dollars per m9 $ 40 20 $ 60 115 $ 115 34.29% 1,625 813 2,438 Percent to Total 22.86% 11. 43 34. 29"/o 65. 71 100, 00"/2 6s.z1% 1,895 1,568 193 1,017 4,673 ";',.-;'.: ;'d,Distributed on ratio that each owner's flow bears to total flow of the four agencies. (Unit I) Comments attached are an integral part of these statements. -7- -----.. -----------.. ---------.. --------.. - Exhibit C OWNERSHIP OF VARIOUS UNITS Per Exhibit "C" of Agreement June 30, 1975 Percentage Ownership-As Amended Total San Unit V C B SM Costs Vista Carlsbad Buena Marcos A 100.0 252,526 252,526 B 93.0 7.0 326,406 303,558 22,848 C 94.5 5.5 195,513 184,760 1 O, 753 D 94.5 5.5 93,925 88,759 5,166 E 72.7 27.3 169,419 123,168 46,251 F 62.7 37,3 379,776 238,120 141,656 G 59,5 40.5 (Inc 1 udes force main) 118,564 70,546 48,018 H 48.3 51. 7 513,056 247,806 265,250 39.5 33.5 9.2 17 .8 1,190,821 470,374 398,926 109,556 211,965 ;', 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 1,015,902 296,644 417,536 122,067 169,656 TOTALS 4,104,289 2,453,311 1,206,611 282,824 46] ,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 considered in the amended agreement. Minor capital outlays for testing and other small equipment were not added to the system. When phases II and I I A are completed, the ownership in units I and J will include Leucadia and Encinitas as described in the seventh supplement to the basic agrcef"ent, section 5. Comments attached are an integral part of these statements. -8- --- ----- -------.. - \ --- -.. ------------- CASH IN VISTA TRUST ACCOUNTS (To be used for Encina Plant Enlargement and Ocean Outfall Extension) Year Ended June 30, 1975 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 eucadia and Encinitas State and federal grants Buy-in payments Less: construction costs payments to San Marcos -Phase I I A Cash in trust accounts -June 30, 1974 Current year transactions: State and federal grants Interest earned on investments Transfers in (out) Less: construction costs and fees CASH IN TRUST ACCOUNTS -June 30, 1975 *Final grant payments. WPCF-1970 Fund . 3097-05 Phase 111 226,800 29,571 125,712 700 ,·,304,256 104,060 791,099 1d:448, 380 200,648 649,028 142,071 21,262 100,000 263,333 61,323 202,010 ,,,',This amount was added to the sys tern's assets June 30, 1973. Comnents attached are an integral part of these statements. -9- Exhibit D WPCF-1972 Fund 3097-07 Phase 11 32,780 635 748,225 1,246,000 2,027,640 1,432,463 1,432,463 595,177 273,500 44,522 (100,000) 813,199 412,717 400 482