INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED-UPON PROCEDURES
To the Technical Advisory Committee of the
Bakersfield Subregional Wastewater Management Plan,
the City of Bakersfield, California,
the Kern Sanitation Authority,
and the East Niles Community Services District
We have performed the procedures enumerated below solely to ass ist the City of Bakersfield (the City) in determining compliance with certain provisions of contractual requirements as specified in Agreement 76- 153, as amended by Agreements 76-153(6), 76-153(5), 76-153(4), 77-44, 85-197, and 92-106, regarding the Bakersfield Subregional Wastewater Management Plan as of an d for the fiscal year ended June 30, 2022. The City’s management is responsible for the Bakersfield Subregional Wastewater Management Plan and compliance with the aforementioned requirements. The City has agreed to and acknowledged that the procedures performed are appropriate to meet the inten ded purpose of the Bakersfield Subregional Wastewater Management Plan’s compliance requirement s. Additionally, the Technical Advisory Committee (TAC) of the Bakersfield Subregional Wastewa ter Management Plan has agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users o f this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The provisions of contractual requirements as specified in Agre ement 76-153, as amended by Agreements 76-153(6), 76-153(5), 76-153(4), 77-44, 85-197, and 92-106 are as follows:
(A) Section 6: Members and Meetings
Requires the Technical Advisory Committee be comprised of three members, one from each District and one from the City, to meet at least two times a year.
(B) Section 9: Limitations on Vo lume and characteristics of Sewage
Compliance with the limitations and characteristics of sewage a re monitored by the City. In the event that any of the user agencies are in violation, the City will notify them. The Regional Water Quality control Board monitors the plant for compliance with the laws and regulations.
(C) Section 12: Budget Review
The Technical Advisory Committee is required to review a tentat ive budget during the March board meeting, and it shall be considered at a public meeting o f the City Council. The City Council shall adopt a budget and notify each User agency of allocated costs by July 1st.
(D) Section 13: Distribution of Costs
The capital-related costs of the Bakersfield Subregional Sewage S y s t e m a r e a l l o c a t e d i n proportion to allotted capacity.
The Operation and Maintenance costs are allocated according to use, as determined by the number of single family dwellings.
(E) Section 21: Wastewater Capital Reserve Fund
Each agency shall share in the deposits to the reserve fund acc ording to their percentages of plant capacity. The balance of t he reserves should not exceed 10% of the treatment plant construction costs.
We reviewed and tested the City’s compliance with the provision s of contractual requirements, as listed n (A) through (E) above. We found the City to be in compliance wi th these provisions and our procedures resulted in no current year findings.
We were engaged by the City to perform this agreed-upon procedu res engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduc t an examination or review, the objective of which would be the expression of an opinion or con clusion, respectively, on the City’s compliance with certain provisions of contractual requirements as specified in Agreement 76-153, as amended by Agreements 76-153(6), 76-153(5), 76-153(4), 77-44, 8 5-197, and 92-106, regarding the Bakersfield Subregional Wastewater Management Plan. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other ma tters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our o ther ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended for the information of the Technical Ad visory Committee of the Bakersfield Subregional Wastewater Management Plan, the Kern Sanitation Aut hority, the East Niles Community Services District, the City’s management, appropriate regulatory agencies, and the City Council and is not intended to be used, and should not be used, by anyone other than those specified parties.
BROWN ARMSTRONG
ACCOUNTANCY CORPORATION
Bakersfield, California
December 1, 2023