HomeMy WebLinkAbout1974 12 12 Other - Blackhawk Regional wastewater treatment Plant project I
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BALANCE SHEET AND SCHEDULES (unaudited)
BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT
PARTICIPANTS
CITY OF FRIENDSWOOD, TEXAS
CLEARWOODS IMPROVEMENT DISTRICT
HARRIS COUNTY WATER CONTROL AND IMPROVEMENT DISTRICT NO. 108
11 HARRIS COUNTY MUNICIPAL UTILITY DISTRICT NO. 55
HARRIS COUNTY MUNICIPAL UTILITY DISTRICT NO. 142
OPERATOR
GULF COAST WASTE DISPOSAL AUTHORITY
From Inception (December 12, 1974) to September 30, 1982
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CONTENTS
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Accountants' Report 3
11 Balance Sheet 4
Summary of Expenditures and Credits 5
Expenditures by Participant and Component 7
EPA Grants by Component and Participant 9
Contributions by Participant 11
11 Expenditures by Component and EPA Grant 13
Notes to Balance Sheet and Schedules 17
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LAIRSON, WILLIAMS & CO.
CERTIFIED PUBLIC ACCOUNTANTS
MEMBERS 2100 W. 18TH ST., SUITE 202
AMERICAN INSTITUTE OF HOUSTON, TEXAS 77008
CERTIFIED PUBLIC ACCOUNTANTS
TEXAS SOCIETY OF 713.880-0830
CERTIFIED PUBLIC ACCOUNTANTS
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Honorable Mayor and Members of
City Council
City of Friendswood
Friendswood, Texas
11 The accompanying balance sheet as of September 30, 1982 and related schedules
from inception to September 30, 1982 of the Blackhawk Regional Wastewater
Treatment Plant Project has been prepared from the records maintained by the
City of Friendswood. We have assisted the City of Friendswood in compiling the
accompanying balance sheet and related schedules as follows:
11 1. We compared application of provisions of contracts and agreements to
various expenditures.
2. We participated in the reconciling of expenditures on project with records
of plant operator.
3. We compiled expenditures and receipts by component and participant.
11 4. We participated in computing the amount due to or from each participant.
1 Since the work performed did not constitute an examination in accordance with
generally accepted auditing standards, we do not express an opinion on the balance
sheet and related schedules referred to above.
11 r a a Iheleoloisiev."
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Houston, Texas
January 19, 1983
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BALANCE SHEET (unaudited)
11 BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT
September 30, 1982
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ASSETS
Cash $ 137
Environmental Protection Agency grant
receivable $104,259
Less allowance for adjustments to
project costs 104,259 -0-
Due from participants
Clearwoods Improvement District 34,332
Harris County Municipal Utility District
No. 55 26,434
Harris County Municipal Utility District
No. 142 9,162 69,928
TOTAL ASSETS $70,065
' LIABILITIES
Accounts payable
City of Friendswood $56,230
11 Harris County Water Control and Improvement
District No. 108 3,706
Other - Note 5 10,129
TOTAL LIABILITIES $70,065
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SUMMARY OF EXPENDITURES AND CREDITS (unaudited)
BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT I
From Inception to September 30, 1982
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HARRIS HARRIS
CITY OF COUNTY COUNTY
TOTAL FRIENDSWOOD WCID #108 MUD #55
Expenditures - allocated based on
capacity reserves or specific
projects $13,046,807 $9,076,039 $106,635 $1,560,172
Contractual adjustments:
April 23, 1979 letter agreement
stating capital contributions
for waste treatment plant 427,705 (412,166)
11 Restate access road as if all
participants were grant
eligible 144,038 (102,907) 1
Amount due from participants 13,046,807 9,647,782 106,635 1,045,099
Less:
Payments by participants 3,555,928 1,551,479 30,702 1,018,665
EPA grants received and receivable 9,510,622 8,182,268 79,639 - 1
TOTAL CREDITS 13,066,550 9,733,747 110,341 1,018,665
BALANCE DUE (RECEIVABLE) $ (19,743) $ (85,965) $ (3,706) $ 26,434 I
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HARRIS CLEARWOODS
CITY OF COUNTY IMPROVEMENT
TOTAL FRIENDSWOOD WCID #108 DISTRICT
EPA GRANTS
Total Grants applied for $9,510,622 $8,182,268 $79,639 $1,248,715
Less Grant Receivable , 104,259 85,612 1,893 16,754
NET GRANTS RECEIVED $9,406,363 $8,096,656 $77,746 $1,231,961 t
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IHARRIS CLEARWOODS
COUNTY IMPROVEMENT
IMUD #142 DISTRICT
1 $624,068 $1,679,893
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(15,539)
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(41,131)
567,398 1,679,893
I558,236 396,846
I1,248,715
558,236 1,645,561
I $ 9,162 $ 34,332
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EXPENDITURES BY PARTICIPANT AND COMPONENT (unaudited)
BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT I
From Inception to September 30, 1982
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HARRIS HARRIS
CITY OF COUNTY COUNTY
TOTAL FRIENDSWOOD WCID #108 MUD #55 II
COMPONENT
Waste Treatment Plant $ 7,399,747 $4,269,085 $1,423,028 II
Blackhawk Lift Station 906,069 906,069 1
Force Main 1,017,679 1,017,679
Southern Interceptor 709,876 709,876 1
Northern Interceptor 932,603 932,603
Clearwoods Pumpover 303,117 II
Friendswood Pumpover 196,325 196,325 1
Access Road 713,147 411,431 137,144
Annalia 34,113 34,113 1
Clover Acres 128,735 128,735
Friendswood II
Administration 25,082 25,082
Sewer Rehabilitation 680,314 445,041 $106,635 1
TOTAL EXPENDITURES $13,046,807 $9,076,039 $106,635 $1,560,172 II
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HARRIS CLEARWOODS
COUNTY IMPROVEMENT
MUD #142 DISTRICT
1 $569,211 $1,138,423
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303,117
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54,857 109,715
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128,638
$624,068 $1,679,893
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EPA GRANTS BY COMPONENT AND PARTICIPANT (unaudited)
BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT I
Inception to September 30, 1982
COMPONENT
WASTE BLACKHAWK I
TREATMENT LIFT FORCE SOUTHERN
TOTAL PLANT STATION MAIN INTERCEPTOR
GRANT FUNDS RECEIVED AND
RECEIVABLE
Preliminary design -
Grant 1 $ 247,494 $ 84,703 $ 7,804 $ 8,406 $ 5,736
Design - Grant 2 256,414 155,854 15,199 16,521 11,234
Rehabilitation construction -
Grant 3 359,958
Construction - Grant 4 7,131,796 5,270,490 658,949 711,304 491,053 t
Plant access road - Grant 5 495,179
North interceptor and
pumpover - Grant 6 1,019,781
TOTAL GRANT FUNDS $9,510,622 $5,511,047 $681,952 $736,231 $508,023
GRANT FUNDS BY ELIGIBLE 11
PARTICIPANT
City of Friendswood $8,182,268 $4,663,449 $681,952 $736,231 $508,023 1
Harris County WCID #108 79,639
Clearwoods Improvement
District 1,248,715 847,598
TOTAL GRANT FUNDS $9,510,622 $5,511,047 $681,952 $736,231 $508,023
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COMPONENT
NORTHERN CLEARWOODS FRIENDSWOOD ACCESS SEWER
INTERCEPTOR PUMPOVER PUMPOVER ROADS REHABILITATION
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$ 7,323 $ 2,613 $ 1,657 $129,252
14,538 5,287 3,304 $ 15,458 19,019
359,958
495,179
660,055 218,575 141,151
$681,916 $226,475 $146,112 $510,637 $508,229
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$681,916 $146,112 $432,101 $332,484
79,639
$226,475 78,536 96,106
' $681,916 $226,474 $146,112 $510,637 $508,229
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CONTRIBUTIONS BY PARTICIPANT (unaudited) I
BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT
Inception to September 30, 1982 I
PRELIMINARY DESIGN PHASE REHABILITATION CONSTRUCTION II
DESIGN PHASE (STEP II- PHASE (STEP III- PHASE (STEP III-
(STEP I-GRANT 1) GRANT 2) GRANT 3) GRANT 4)
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City of Friendswood $109,651 $130,093 $ 91,256 $ 682,610
Harris County WCID #108 8,639 1,235 20,828 - I
Harris County M.U.D. #55 18,731 9,120 - 958,972 IIHarris County M.U.D. #142 9,591 18,211 517,724
Clearwoods Improvement IIDistrict 4,140 1,528 13,831 278,290
TOTAL CONTRIBUTIONS IIBY PARTICIPANTS 150,752 160,187 125,915 2,437,596
EPA Grants received 247,494 256,414 359,958 7,131,796 I
TOTAL $398,246 $416,601 $485,873 $9,569,392
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PLANT ACCESS ROAD NORTH INTERCEPTOR
I (STEP III- + PUMPOVER ANNALEA CLOVER ACRES
GRANT 5) (STEP III-GRANT 6) SUBDIVISION SUBDIVISION TOTAL
$100,329 $ 323,738 $17,527 $96,275 $ 1,551,479
- - - - 30,702
II31,842 - - - 1,018,665
12,710 - - - 558,236
I25,486 73,571 - - 396,846
I170,367 397,309 17,527 96,275 3,555,928
495,179 1,019,781 - - 9,510,622
$665,546 $1,417,090 $17,527 $96,275 $13,066,550
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EXPENDITURES BY COMPONENT AND EPA GRANT (unaudited)
BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT11
From Inception to September 30, 1982
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WASTE BLACKHAWK SOUTHERN
TREATMENT LIFT NORTH
TOTAL PLANT STATION FORCE MAIN INTERCEPTOR '
PRELIMINARY DESIGN PHASE
(Step I Grant 1)
Basic Engineering fees $ 131,371 $ 85,601 $ 9,836 $ 10,600 $ 7,221 II
Other Engineering 29,976 27,613 377 407 277
Surveying 172,336 - - - -
Other 61,550 6,330 326 25,386 8,800 II
TOTAL STEP I (EPA GRANT 1) 395,233 119,544 10,539 36,393 16,298
DESIGN PHASE (Step II Grant 2) II
Engineering fees 354,326 218,272 23,443 25,263 17,210
Access Road basic fee 44,553
Other 16,143 4,214 6,632 II
TOTAL STEP II (EPA GRANT 2) 415,022 218,272 23,443 29,477 23,842
REHABILITATION CONSTRUCTION II(Step III Grant 3)
Friendswood Rehabilitation 313,126
Harris County WCID #108
Rehabilitation 78,577II
Clearwoods Improvement District
Rehabilitation 91,909
TOTAL EPA GRANT 3 483,612 1
CONSTRUCTION PHASE (Step III
Grant 4)
Construction 8,965,971 6,628,814 831,176 895,609 610,372 II
Engineering 134,379 121,169 6,670 3,277 3,263
Inspection 337,296 249,897 30,785 28,868 27,746 IIOther Engineering 51,525 9,392 - 17,962 24,171
Other 68,313 52,659 3,456 6,093 4,184
TOTAL EPA GRANT 4 9,557,484 7,061,931 872,087 951,809 669,736
PLANT ACCESS ROAD (Step III 1
Grant 5)
Construction 614,861
Engineering 3,499 II
Inspection 8,164
Other 39,084
TOTAL EPA GRANT 5 665,608II
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NORTHERN
SOUTH CLEARWOODS FRIENDSWOOD ACCESS CLOVER FRIENDSWOOD SEWER
I INTERCEPTOR PUMPOVER PUMPOVER ROAD ANNALEA ACRES ADMIN. REHABILITATION
I $ 9,224 $ 3,295 $ 2,089 $ 2,247 $ 1,258
354 126 80 86 48 $ 608
I $172,336
8,868 69 7,902 3,869
18,446 3,421 2,238 10,235 5,175 608 172,336
21,985 7,843 4,978 986 5 357 8$ 2, , 2,990 4 2 23,517
44,553
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348 2,735 1,365 849
22,333 7,843 4,978 47,539 8,092 4,355 482 24,366
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313,126
1 78,577
91909
1 ,483,612
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1,196 271 291 163
1,196 271 291 163
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614,861
3,499
8,164
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39,084
665,608
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EXPENDITURES BY COMPONENT AND EPA GRANT - 2
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WASTE BLACKHAWK SOUTHERN
TREATMENT LIFT NORTH
TOTAL PLANT STATION FORCE MAIN INTERCEPTOR,
NORTH INTERCEPTOR + PUMPOVER
(Step III Grant 6) 1
Construction $ 1,234,622
Engineering 22,362
Inspection 63,298
Other 7 029 11
TOTAL EPA GRANT 6 1,395,311
ANNALEA SUBDIVISION 1
Engineering 15,495
TOTAL ANNALEA 15,495
CLOVER ACRES SUBDIVISION
Construction 106,289
Engineering 11,826
Other 927
TOTAL CLOVER ACRES 119,042
TOTAL EXPENDITURES $13,046,807 $7,399,747 $906,069 $1,017,679 $709,8761
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NORTHERN
SOUTH CLEARWOODS FRIENDSWOOD ACCESS CLOVER FRIENDSWOOD SEWER
I INTERCEPTOR PUMPOVER PUMPOVER ROAD ANNALEA ACRES ADMIN. REHABILITATION
1 $779,440 $278,599 $176,583
15,251 3,688 3,423
45,288 9,370 8,640
50,649 196 192 $23,992
890,628 291,853 188,838 23,992
$15,495
15,495
$106,289
11,826
927
119,042
$932,603 $303,117 $196,325 $713,147 $34,113 $128,735 $25,082 $680,314
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NOTES TO BALANCE SHEET AND SCHEDULES (unaudited)
BLACKHAWK REGIONAL WASTEWATER TREATMENT PLANT PROJECT
September 30, 1982
11 1. NATURE OF PROJECT
The City of Friendswood and Gulf Coast Waste Disposal Authority entered into
a contract on December 12, 1974 to construct, operate, and maintain a
regional or subregional wastewater treatment plant and related collection
system. Since 1974, Clearwoods Improvement District, Harris County Water
Control and Improvement District No. 108, Harris County Municipal Utility
District No. 55, and Harris County Municipal Utility District No. 142 have
become participants in the project. The initial phase of construction at
the plant was completed in 1980.
2. ENVIRONMENTAL PROTECTION AGENCY GRANTS
EPA Grant No. C481121-01-3 was awarded to the City of Friendswood, Texas on
May 7, 1974 for 75 percent federal participation in the preparation of
facilities plans and studies for the enlargement and modification of existing
sewage treatment plant.
' EPA Grant No. C481121-02-01 was awarded jointly to the City of Friendswood,
Texas and the Gulf Coast Waste Disposal Authority on May 7, 1976 for 75
percent federal participation in the preparation of plans and specifications
for a new regional wastewater treatment facility and related collection
system.
EPA Grant No. C481121-03-01 was awarded jointly to the City of Friendswood,
Texas and the Gulf Coast Waste Disposal Authority on October 1, 1976 for 75
percent federal participation in the rehabilitation construction of a sewage
collection system.
EPA Grant No. C481121-04-03 was awarded jointly to the City of Friendswood,
Texas and the Gulf Coast Waste Disposal Authority on July 14, 1978 for 75
percent federal participation in the construction of a regional wastewater
treatment plant and gravity collection system.
EPA Grant No. C481121-05-01 was awarded jointly to the City of Friendswood,
Texas and the Gulf Coast Waste Disposal Authority on September 28, 1979 for
75 percent federal participation in the construction of a plant access
road.
EPA Grant No. C481121-06-01 was awarded jointly to the City of Friendswood,
e Texas and the Gulf Coast Waste Disposal Authority on March 27, 1980 for 75
percent federal participation in the construction of the North interceptor,
and Clearwoods and plant pumpovers.
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NOTES TO BALANCE SHEET AND SCHEDULES (unaudited) - 2
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' 3. PROPOSED ADJUSTMENTS TO COSTS ELIGIBLE FOR EPA GRANTS
All engineering fees are currently under review by EPA auditors to determine
if they fall within EPA regulations and guidelines.
Costs totaling $424,014 have been questioned by the EPA auditors due to lack
of documentation or filing requirements not being met on certain changeorders.
' 4. CONTRACTUAL ADJUSTMENTS
' On April 23, 1979 the participants in the project executed a letter agreement
revising the allocation of the plant's capacity to the following:
City of Friendswood 57.69%
11 Harris County Municipal
Utility District No. 55 19.24
Clearwoods Improvement District 15.38
Harris County Municipal Utility
District No. 142 7.69
TOTAL 100.00%
Plant and access road costs have been adjusted to reflect this agreement.
5. ACCOUNTS PAYABLE
' Costs totaling $10,129, which are currently being contested by the City of
Friendswood, Texas, have been included in plant costs and accounts payable
at September 30, 1982.
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