HomeMy WebLinkAbout; ; 1977 Joint Powers Sewerage System AUDIT REPORT; 1977-06-30t ~ (?J~
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Carlsbad, Vista, et al
Joint Sewerage System
C AUDIT REPORT
June 30, 1977
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[ C~D.11.0LL &. PEnDLETOn, ~SSOCl~TES
CERTIFIED PUBLIC ACCOUNTANTS
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Carlsbad, Vista, et al
Joint Sewerage System
AUD IT REPORT
June 30, 1977
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Accountants' Report
Joint Sewerage System
INDEX TO STATEMENTS
June 30, 1977
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
Exhibit C -Ownership of Various Units
Exhibit D -Cash in Vista Trust Accounts
Page
Number
1
2
3-4
5
6-7
8
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Cfll!.l!.OLL & PEnDLETOn, flSSOClflTES
CERTIFIED PUBLIC ACCOUNTANTS
W. T. CARROLL, C. P. A.
0. L. PENDLETON, C. P. A,
November 14, 1977
Joint Advisory Committee
City of Carlsbad
Carlsbad, cal ifornia 92008
Gentlemen:
1756 ORANGE AVENUE
cosrn mESR CHlfORRIR 92627
AREA CODE 714
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, 1977 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 1972 plant enlargements and ocean outfall extension, Phases I I
and I I A were completed and final audited costs were added to the sys-
tem's assets in 1976-77 in accordance with the seventh supplement to
the basic agreement.
Exhibit A indicates the amounts due to participants at June 30, 1977.
Leucadia and Oceanside finalized their interim connection accounting
during the preceding year, hence no charges are shown for these
elements in 1976-77.
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, 1977 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 & PENDLETON, ASSOCIATES
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Vista Sanitation
District
City of Carlsbad
Buena Sanitation
District
San Marcos County
Water District
Leucadia County Water
District
Encinitas Sanitary
District
Totals
SUMMARY OF TOTAL COSTS AND REVENUES
AND PARTICIPANTS' STATUS
Year Ended June 30, 1977
Due to
Participants
June 30, 1976
3,236
12,956
5,799
4,566
26,726
(Exhibit B)
Total
Costs
160,833
110,843
14,755
65,970
50,409
19,996
422,806
Participants'
Payments
188,475
110,843
18,800
80,800
69,650
30,400
498,968
Comments attached are an integral part of these statements.
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Exhibit A
Due to
Participants
June 30, 1977
27,811
7,281
27, 78.6
25,040
14,970
102,888
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San -Carlsbad Buena Marcos Leucadia Encinitas ---1,782
-1,981 --154
-11,876
--69,812 11,321 49,058 38,276 14,286
-2,923 474 2,054 1 ,602 598
4,980 900 3,483 3,265 1 ,451 --3,876 701 2,711 2,542 1 , 130
7,703 2,624 319 193 -2,461 811 51 O
832 458 169 -(3,627) (588) (2,549) (1 , 988) (742) -102,292 12,808 59,842 45,285 17,595
-646 646 646 646 645 -585 106 409 383 170
1,542 258 1 , 013 927 404 -142 23 100 78 29 -4,906 796 3,447 2,690 1,004
730 118 513 400 149 -8,551 1,947 6 I 128 5,124 2 401 -110,843 14,755 _M_,.9]Q_ ~o,409 19,996 ---------4-
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SEWAGE FLOW ALLOCATION
Year Ended June 30, 1977
Millions
of Ga 11 ons
Vista Sanitation District 1,181.915
City of Carlsbad 951 •QlZ
2,132.932
Buena Sanitation District 152.727
San Marcos County Water District 669.531
Leucadia County Water District 523.916
Encinitas Sanitary District 193,769
Total 3,672.875
Schedule B-1
Percent to Tota 1
Vista-
Carlsbad Combined
55.4 32.2
44.6 25.9
100. 0
4.2
18.2
14.2
5.3
100.0 100.0
Comments attached are an integral part of these statements.
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--------San
Carlsbad Buena Marcos Leucadia Encinitas ---22,848 -1 O, 753 -5,166 --46,251
-141 ,656
--48,018
-265,250 -717,331 129,666 501 , 701 470,362 209,018 -622,405 282,319 262,020 362,020 180,901 ..
1,879,678 411,985 863,721 832,382 389,919 -·-2,793 505 1,953 1 ,831 814
-342 62 239 224 100
w 1.882.813 412,552 865,913 834,43Z 390,833 ---...
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CASH IN VISTA TRUST ACCOUNTS
Year Ended June 30, 1977
Prior year transactions:
Revenue:
1970 plant enlargement
Interest on investments
Transfers in (out)
Sundry revenue
Buy-in payments
State and federal grants
Expenditures :
Construction costs:
1970 enlargement
Phase 11
Phase 111
Phase I I A -payments to San
Marcos
Cash in trust accounts,-June 30, 1976
Current year transactions:
Revenue:
Interest earned
Transfers in (out)
San Marcos rebate
Expenditures:
Construction costs
Cash in trust accounts -June 30, 1977
County
3097-05
Phase
111
664,687
161,690
100,000
700
927,077
448,380
85,272
200,648
734,300
192,777
13,116
449,273
3,453
658,619
15,074
643,545
Comments attached are an integral part of these statements.
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Exhibit D
Funds
3097-07
Phase
I I
105,806
(100,000)
635
749,225
1,576,900
2,332,566
1,911,999
1,911,999
420,567
29,o47
(449,273)
341
341