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Home My WebLink About1972-1974 SewerCITY OF CHUBBUCK Bannock County, Idaho AUDIT REPORT OF SEWER CONSTRUCTION COST From April 13, 1972 to December 31, 1974 Project No. WS -Idaho -18 Federal Contract No. H992-431-20 KEN V. CARTER & CO. Certified Public Accountants Pocatello, Idaho Members of Idaho Society of KEN V . CARTERembers of Certified Public Accountants$( Co.C O American Instituto te of CERTIFIED PUBLIC ACCOUNTANTS Certified Public Accountants PHONE 233-2903 CITY OF CHUBBUCK Bannock County Chubbuck, Idaho Gentlemen: 442 South Arthur Pocatello, Idaho 83201 February 27, 1975 P. O. BOX 242 In accordance with terms of a contract dated October 30, 1973, duly executed by you and containing instructions regarding procedure, we have made an exam- ination of the records as of December 31, 1974, for the purpose of determining the eligible cost of construction of: Project No. WS -Idaho -18 Federal Contract No. H992-431-20 Sanitary Sewage System and obtaining other information specified in the contract in connection with this project. The examination was made in accordance with generally accepted ,auditing standards and included all procedures which we considered necessary in the circumstances. In our opinion, the accompanying exhibits and schedules indexed below, present fairly the cost of Project No. WS -Idaho -18 at December 31, 1974, in conformity with generally accepted accounting principles and all costs attributed to the project, except as specifically noted in the report, represent eligible costs, And the exhibits and schedules present fairly the costs incurred in connection with the construction of the project and the status of fundis provided in con- nection therewith. Sincerely yours, KEN V. CARTER & CO. CERTIFIED PUBLIC ACCOUNTANTS EXHIBIT A - Statement of Source and Status of Funds EXHIBIT B - Comparison of Recorded, Audited and Estimated Cost Schedule B-1 - Land and Right of Way Schedule B-2 - Construction Costs Schedule B-3 - Engineering Fees and Services Schedule B-4 - Legal Expense Schedule B-5 - Administrative Expenses Schedule B-6 - Capitalized Interest Schedule B-7 - Other Project Costs Schedule B-8 - Relocation Payments EXHIBIT C - Exceptions - Items of Cost Not Included in Audited Costs EXHIBIT D - Accounts Payable CITY OF CHUBBUCK, Bannock County, Idaho Statement of Source and Status of Funds As at December 31, 1974 Project No. WS -Idaho -18 Source of Funds U.S. Government HUD - Loan HUD - Grant Environmental Protection Agency Idaho Department of Environmental and Community Services Grant City of Pocatello, Idaho Bannock County, Idaho Local revenue Total Bisbursed for project costs Balance in Construction account EXHIBIT A Contract No. H992-431-20 Estimated Furnished $ 1,000,000.00 $ 1,000,000.00 500,000.00 438,119.48 596,428.00 5031919.00 229,395.00 193,815.00 60,829.80 61,022.30 10,000.00 10,000.00 78,221.38 2 396 652.80 2,285,097.16 __21285,021.85 $ 75.31 CITY OF CHUBBUCK, Bannock County, Idaho Comparison of Recorded, Audited, and Estimated Costs As at December 319 1974 Project No. WS -Idaho -18 Classification of Expenditures Land and rights of way Construction costs Contingencies TOTAL GRANT BASE Government field expense Engineering services Legal expenses Administrative expenses Capitalized interest other equipment, supplies Other costs Project contingency TOTAL PROJECT COSTS Recorded Costs Adjustments 7,410.31 $ 15954,104.54 1,961,514.85 215,711.65 14,449.20 11,631.15 76,756.20 4,958.80 $ 22 285,021.85 $ EXHIBIT B Contract No. H992-431-20 Accounts Latest Payroll Exceptions Audited Approved Overruns (EXHIBIT D) (EXHIBIT C) Costs Estimates (Underruns) $ $ $ 7,410.31 $ 102000.00 ($ 2,589.69) 111,605.80 2,065,710.34 1,819,256.80 2461453.54 90,963.20 ( 90 963.20) 111,605.80 2,073,120.65 1,920,220.00 152,900.65 6,500.00 6,500.00 6,500.00 34,576.51 250,288.16 218,310.00 31,978.16 143449.20 18,193.00 ( 3,743.80) 530.00 12,161.15 12,161.15 76,756.20 63,675.00 13,081.20 192.50 5,151.30 5,151.30 22,102.00 ( 22 102.00) ,� 153,404.81 $ $ 22438,426.66 $ 2,249,000.00 $ 189,426.66 CITY OF CHUBBUCK, Bannock County, Idaho Schedule B-1 Land and Rights of Way As at December 31, 1974 Project No. WS -Idaho -18 Contract No. H99�-431-20 Payee Description Amount Herschel Snow Epsement payment $ 1.00 John T. Miller Permanent easement 500.00 Mabel F. Kasiska Permanent easement 500.00 Roger Allen White Easement payment 150.00 Charles K. Thompson Appraisals and Consulting 800.00 Chrarles K. Thompson Appraisals and Consulting 50.00 Various Sewer excavation in exchange for easement 5,409.31 Total $ 7,410.31 CITY OF CHUBBUCK, Bannock County, Idaho Construction Costs As at December 31, 1974 Project No. WS -Idaho -18 Payee Description Oregon Construction Co. Sewer Construction Contract Amount Change Orders Bannock Paving Co. Street Repair Schedule B-2 Contract No. H992-431-20 Amount $ 2,036,066.00 10,451.37 $ 2,046,517.37 19,192.97 $ 2,065,710.34 CITY OF CHUBBUCK, Bannock County, Idaho Engineering Fees and Services As at December 31, 1974 Project No. WS -Idaho -18 Payee Description Forsgren, Perkins & Associates P.A. Architect - Engineer Concept development Basic Services 67 of eligible construction costs Additional services Resident Total Schedule B-3 Contract No. H992-431-20 Amount $ 3,071.26 125,073.17 59,607.16 62,536.57 $ 250,288.16 CITY OF CHUBBUCK, Bannock County, Idaho Legal Expense As at December 31, 1974 Project No. W5 -Idaho -18 Schedule B-4 Contract No. H992-431-20 Payee Description George W. Hargraves Legal services Merrill K. Gee Legal services in connection with Condemnation Don Burnett Legal services Total Amount $ 13,324.20 125.00 1,000.00 S� 14,449-20 CITY OF CHUBBUCK, Bannock County, Idaho Administrative Expense As at December 31, 1974 Project No. WS -Idaho -18 Schedule B-5 Contract No. H992-431-20 Payee Description Idaho First National Bank Services at fiscal agent for sewer revenue bonds Rocky Mountain Bank Note Print sample sewer revenue bonds Dawson, Nagel, Sherman, and Howard Ken V. Carter & Co. $ 4,800.00 390.00 Bonding attorneys for sewer revenue bonds 5,441.15 Auditors fee 530.00 Total $ 12,161.15 i• a� m a N -4 a cyl H (1) � e a a N U •,4 ar r-+ A m +0 aJ Gl. c0 m u 00 1 4-1a co H 0 z u a .11 O f-4 aJ N M O` 'O O O O a a u N Q r*1 N O N aJ O O O O a I 1 • 1 H M O r- M Ln 0 rn o0 M 00 r• O r- I I 1 1 O n crl 00 OD W w N 1 N N C`d N N N 1 �D 00 � t• tri 0 aJ m M M M M a a M rYl M M i4 +J 00 00 00 OD a N O O O O a I 1 1 1 H L" • I O ul It Mz V G m ao s~ m O x w 0 w N E co a a O a .a A � al A rn r-+ i-+ a O +a U O E O p w t 10 JJ 47 O O 0 Q O O A ur N A a O p. 41 1 m 14r - (v rn 4J-4 >4 O p w a .a a 5 CO 0 o z O -4 4J 4 aJ O H ,� f• f• n n G) O 1 I I 1 W E-4 -4 rl a I 1 1 1 ca d N M M rn 0E5 I I 1 1 O n crl 00 OD W w N 1 N N C`d t14 r-4 1 -zl- 1 �D 1 m 14 0 4-4 r4 0 0 O O c0 • • • • 0 +J ,4 0 0 0 O U O O Q O O C O -H O O O Q E �4 LC) Lr) crl Lr) C 44 N —4 {r} V G m ao s~ m O x w 0 w N E co a a O a .a A � al A rn r-+ i-+ a O +a U O E O p w t 10 JJ 47 O O 0 Q O O A ur N A a O p. 41 1 m 14r - (v rn 4J-4 >4 O p w a .a a 5 CO 0 o z O -4 4J 4 aJ O H CITY OF CHUBBUCK, Bannock County, Idaho Schedule B-7 Other Project Costs As at December 31, 1974 Project No. WS -Idaho -18 Contract No. H992-431-20 Payee -_ Description Amount Idaho Bank and Trust Co. Voucher checks $ 33.80 Flexible Pipe Tool Co. Seweroder 4,850.00 Idaho Power Co. Underground electric service. to pump station 75,00 City of Pocatello Refund of overbilling on sewer participation 192.50 5,151.30 CITY OF CHUBBUCK, Bannock County, Idaho Schedule B-8 Relocation Payments As at December 31, 1974 Project No. WS -Idaho -18 Contract No. H992-431-20 Payee _ Description Amount NONE CITY OF CHUBBUCK, Bannock County, Idaho Exceptions - Items of Cost Not Included in Audited Costs As at December 31, 1974 Project No. W5 -Idaho -18 EXHIBIT C Contract No. H992-431-20 Explanation Amount NONE CITY OF CHUBBUCK, Bannock County, Idaho EXHIBIT D Accounts Payable As at December 31, 1974 Project No. WS -Idaho -18 Contract No. H992-431-20 Payee Description Amount Oregon Construction Co. Inc. Construction $ 111,605.80 Fosgren, Perkins, and Associates, P.A. Engineering 34,576.51 Ken V. Carter & Co. Certified Public Accountants Audit 530.00 City of Pocatello Adjustment on overbilling on Pocate.11o's participation on sewer line 192.50 Department of Housing and Urban Development Government field expense (to be deducted from HUD Grant) 62500.00 Total $ 153 404.81