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Home My WebLink About; ; 1976 Joint Powers Sewerage System AUDIT REPORT; 1976-06-30C C C C C C C [ [ Joint Sewerage System AUDIT REPORT C June 30, 1976 [ [ C [ [ [ C [ W-AU0€ C-AD.D.OLL CERTIFIED PUBLIC ACCOUNTANT p ---------------------.. ---------------- Joint Sewerage System AUD IT REPORT June 30, 1976 -----------------------... -------------- Accountant's Report Joint Sewerage System INDEX TO STATEMENTS June 30, 1976 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 Summary of Cash Received from Oceanside -Final Accounting Exhibit C -Ownership of Various Units Exhibit D -Cash in Vista Trust Accounts Page Number 1 2 3-4 5 6 7 8 -----------------------.. -------------- WflYnf Cflll.ll.OLL (successor to) Cfl!l.I<OLL & BI<-A nTLl:Y, -ASSOCI-AT!:5 CERTIFIED PUBLIC ACCOUNTANTS W. T. CAR ROLL, C. P, A. H. W. BRANT\..E:Y, C, P. A, December 2, 1976 Joint Advisory Corrmittee City of Carlsbad Carlsbad, California Gentlemen: 1756 ORANGE AVENUE cosrn mESA, CALlfOrnlA 92627 ARE:A COOE 714 646·4428 ME:MBE:R -AMERICAN INSTITUTE OF" CERTlflEO PUBLIC ACCOUNTANTS MEMBER-CALlf"ORNIA SOCIETY 01" CERTIFIE:D PUBLIC ACCOUNTANTS I 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, 1976 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 completed at June 30, 1976, but final audited costs were not available hence the system's assets were not increased. Exhibit A indicates the amounts due from or to participants at June 30, 1976. Leucadia and Oceanside finalized their interim connection accounting during the year • In my opinion, the statements listed in the Index consisting of Exhibits A through D, present fairly the operations for the fiscal year ended June 30, 1976 and the trust balances and ownership costs at that date applied on a basis consistent with that of the preceding year. Very truly yours, IJ c~ WayneQr;TT dma -1- --·----Exhibit A -SUMMARY OF TOTAL COSTS AND REVENUES AND PARTICIPANTS' STATUS -Year Ended June 30. 1976 -Due from ( to) (Exhibit B) Due from (to) -Participants Total Participants' Participants -June 30. 1975 Costs Payments June 30, 1976 -Vista Sanitation -District (2,148) 172, 111 t 70,132 (169) -City of Carlsbad 105,710 105,710 -Buena Sanitation District (1,399) 12,604 14,441 (3,236) --San Marcos County Water District (4,748) 62,968 71,176 (12,956) --Leucadia County Water District 4,519 43,297 53,615 (5,799} ·-Encinitas Sanitary -District 2,521 22.010 29,097 {4,266) ·-TOTALS (1,255) 418,ZOO 444.171 (26aZ26) • These amounts do not include the fixed availability or metered charges which were paid off during the fiscal year • ... --COlllnents attached are an integral part of these statements. ---·--------2- ·-.. -----San -Carlsbad Buena Marcos Leucadia Encinitas -·- , . 1,770 .. 2,242 --3 -14,779 -,_ 85,453 11,926 60,155 39,786 19,942 ... 2,880 403 2,027 1,341 672 ·-3,127 436 2,201 1,455 730 .. 6z 259 242 108 310 ·-110,624 12,832 64,642 42.824 21 ~452 --5,186 821 2,057 .. 2.737 382 1.~27 1 .274 639 -7.923 1,203 3,984 1.274 fi39 -102,701 11.629 60,658 41.550 20.813 -646 645 646 646 646 ·-671 94 472 312 156 1,378 192 970 642 321 -314 44 222 147 74 ·-3.009 975 2,310 1,747 1 .1 CJ.7 -105,710 12,604 62~968 43.29z 22,010 ------.. -4- -----------·-----·---·------------------- SEWAGE FLOW ALLOCATION Year Ended June 30, 1976 Mi 11 ions of Ga 1 lons Vista Sanitation District 1,067.023 City of Carlsbad 819.g82 1,886., 05 Buena Sanitation District 114.244 San Marcos County Water District 577 .011 Leucadia County Water District 381.494 {Interim connection is ex.eluded} Encinitas Sanitary District 191.350 TOTAL la 1 soao4 Schedule B-1 Percent to Total Vista- Carl shad Combined 56.56% 33 .87'/4 43.44 26.01 100.00°/4 3.63 18. 31 1 2. 11 6.07 1 oo.oa°~ l DO. Oa°/4 Comnents attached are an integral part of these statements. -5- ·-----------------• ----·---· ---------- -- Schedule B-2 ALLOCATION SUMMARY OF CASH RECEIVED FROM OCEANSIDE -FINAL ACCOUNTING Year Ended June 30, 1976 Fixed Availability Total Chars,es Vista 7,650 3,832 Carlsbad 5,186 2,702 Buena 821 605 San Marcos 2,057 928 15 .714 a,061 (1) -Allocation is as follows (per section 6 (Cl): Transportation: Vista Carlsbad Treatment and disposal: V, C, Band SM based on flow Vista Carlsbad Buena San Marcos Total 3,818 2,484 216 1,129 'ic 7.647 *These are actual payments made for the fiscal year. Ool lars per mg 40 20 60 115 175 34.29fa' 1 , 7 J.«3 874 2,622 Metered Charges Received 3,818 2,484 216 1 .129 (tlZ,64z Percent to Total 22.86% 11 .43 34.29% 65.71 100.00°/2 65.71% 2,070 1 ,61 O 216 1,129 -Id: 5,025 7~~Distributed on ratio that each owner's flow bears to total flow of the four agencies (Unit 1) through March 31, 1976. Interim use was completed Apr i1 1 3, 19 76. Coornents attached are an integral part of these statements. -6- ---- ----------- -- -- ------------- Exhibit C OWNERSHIP OF VARIOUS UNITS Per Exhibit 11C11 of Agreement June 30, 1976 Percentage Ownership - As Amended Total San Unit V C B SM Costs Vista Carlsbad Buena Marcos - A 1 oo.o 252,526 252,526 B 93.0 1.0 326,406 303,558 22,848 C 94.s 5.5 195,513 184,760 10,753 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 ~-5 118,564 70,546 48,018 (Includes force main) 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 ·kt 39-5 33.5 9.2 17 .8 448,380 177, 11 O 150,207 41,251 79,812 J 29.2 41. 1 13.0 16.7 1 a 015 l~OJ 296.644 4171536 132 2067 169t656 TOTALS 4.204,289 2!453!311 1!506!611 282 28z4 ~1 !4:B ~::-1970 enlargement was completed in 1972-73. Percentages of ownership are not identical to the amounts actually paid owing to an agreement 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 the final audited costs are completed for phases II and II A, the owner- ship in units I and J will include Leucadia and Encinitas as descrfbed in the seventh supplement to the basic agreement, section 5. Corrments attached are an integral part of these statements. -7- --- -------·• --... .. ·- • ---.. -·-·-----·--------- CASH IN VISTA TRUST ACCOUNTS {To be used for EncinaPlant Enlargement and Ocean Outfall Extension) Year Ended June 30, 1976 Fund 3097-05 Phases I and 111 Prior year transactions: (from inception) 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 Transfers in (out) State and federal grants Buy-in payments Less: Construction costs Preliminary costs -Phase Ill Payments to San Marcos -Phase II A Cash in trust accounts -June 30, 1975 Current year transactions: Leucadia buy-in payment .. corrected August State and federal grants Interest earned on investments Less: Construction costs and fees CASH IN TRUST ACCOUNTS -June 30, 1976 226,800 29,571 146,974 700 100,000 304,256 104,060 912. 361 448,380 61,323 200,648 710,351 202.010 1975 14. 716 14. 716 (,23. 949) 192azz (1) -Total grant payments for 1970.enlargement, Phase I. (1) (2} (2) -This amount was added to the system•~ assets June 30, 1973. Exhibit D Fund 3097-07 Phase II 77,302 635 748,225 (l 00, 000) 1,519,500 (3) 2,245,662 1,845,180 11845t180 400,482 1 ,ooo 57,400 28,504 86.904 (66.819) 420,56z (3) -$153,500 was requested in clean water grants on August 11, 1976. This will not be paid until the appropriate agencies make a final determina- tion of 11el igible11 costs. Cor.nents attached are an integral part of these statements. -8-