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Memo randum

To: Kei th Turner

Watkins & Eager

PLLC

From: M. Gregory King

Haddox Reid Eubank Berts PLLC

This memorandum details the procedures we performed in accordance with our

engagement letter dated September 5, 2013 in our review and analysis

of

the proposed 2013-

2014

billing submitted

by the

City

of Jackson (City) to the

West Rankin Sewer Authority

(Authority) under the terms of the Agreement for the Treatment of Wastewater and for the

Transfer

of Certain

Assets Designated

as

the West Rankin Sewer System between City

of

Jackson,

Mississippi and

West Rankin Metropolitan Sewer Authority (Agreement).

PROCEDURES

1. We prepared

a

detail analysis

of

the annual billings submitted by the City

to

the

Authority under

the

terms

ofthe

Agreement

for

the

budget years:

2010-2011

2011-2012

2012-2013

2013-2014

The

analysis

identified

changes/trends

in each

component of the annual billing,

budget items

that are new to the 2013-2014 billing and budget items that have

significant

variances

from

theprior

years.

SeeAttachment 1 -

Recap

of

Annual

Increase

2.

We requested

access

to the

following original

accounting records and

supporting

documents maintained

bythe

City:

a.

Detail

general

ledger

records

including

all applicable

cash

and accounts

payable journals and journal

entries

that comprise the

accounting

records

for the Wastewater Treatment-Savanna division identified as

Fund

0031-Water/Sewer OP &

Maintenance

Fund,

Division 0522030,

to

include

a brief meeting with

personnel

of

the City's

Finance Department

to

review

the

accounting

process.

The

detail

records are requested for the

following

periods:

Actual

Costs

Fiscal Year October

1,

2011 to September 30, 2012

$

10,437,041

Fiscal Year

October

1, 2010 to September 30, 2011 8,893,066

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FINDINGS

- CONTINUED:

II.

Cost Charged

to

Authority

in Error

1. The City's accounting records contain an over

accrual of

cost payable to United Water

for the fiscal yearended September 30, 2012 (the year

of

the annual adjustmentto actual

flows

andexpenses perthe

2013

-

2014

billing) asa result of the following

entries

per the

City's

general

ledger

thatwere in

addition

to

entries recording

the

actual

amount

of

the

United Waterinvoices for themonths of July, 2012, August, 2012andSeptember,

2012:

9-28-12 Accrual ofestimated cost- July through September, 2012 $ 2,452,719.56

9-30-12

Less

adjustments

to reverse

payable

at

year

end

(1,467,215.44)

9-30-12

Less adjustments to

reverse payable

at

year

end (748.351.08)

Over accrual 237,153.04

Authority's pro rata share 25.88%

Excessbilling- amount due to the Authority $

61.375.21

2.

The

billing

for

fiscal year 2013

-

2014

includes thirteen

(13)

months expenses

incurred

under the contract withUnited

Water.

The

month

of

September, 2011

was not

accrued

at

the end of the fiscal

year

ended

September

30, 2011 but was included as the thirteenth

month in the fiscal

year

ended

September

30,

2012 calculation.

The

additional

cost

charged to the Authority is as follows:

Authority's

pro rata

share

for Fiscal Year 2012

- incorrect year 25.88%

Authority's pro

rata

share for Fiscal Year

2011

- correct year 24.67%

Increase

1.21%

Cost incurred September, 2011 $ 609.937.32

Excess

billing

-

amount

due

to the

Authority

$

7.380.24

m. Payment NotCredited to Annual

Billing

The Authority's final monthly

payment

for the fiscal year ended

September

30, 2012 in

the

amount of $172,134.20 received by

the

City on 10-08-12

was not

credited on the

adjustment

to

actual flows and

expenses

per the 2013 - 2014 billing.

IV. CostQuestioned for Accuracyand Reasonableness

1. The annual

billing includes

debt service cost ona

2012 G. O.

Loan to

fund

the Storm Cell

Renovation Project in

the

amount

of $2,144,503.16.

Based on

the

Authority's

pro

rate

share

of

flow (25.88%)

the

charge

per

the

2013

-

2014

billing

was

$554,945.18. This

amount

has been

calculated based

on

87.27%

of the

annual

debt service on an

$11,500,000

G.

O.

Loan

($10,036,050) amortized

over a five year period.

The

full debt

service cost is being charged even though the project cost (engineering and construction)

paid through September 30, 2013 was

only

$6,095,661 and the construction

contract

was

only 58.89% complete.

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FINDINGS - CONTINUED:

Issues/Questions to review:

a. Why is this project being amortized over a relatively short (five year)

period of time?

b. Why is the full cost

of

debt service being assessed prior to the completion

of

the project?

2. United Water was paid $150,000 on 2-12-12 as a budgetary incentive for being under

budget in accordance with Exhibit E, Section 1 (1.3) of the agreement. It is assumed that

thepayment wasforthe fiscal yearended 9-30-11. Theoriginal budget for the fiscal year

ended 9-30-11 was $6,229,414 and actual costs were $8,349,853.

Issues/Questions to review:

a. How was the budgetary incentive earned by United Waterduring a fiscal

year that actual costs exceeded the budgetby $2,120,439?

V.

Cost

Incurred

Under

the Agreement

for Management Operation

Services

By

andBetween

the

CityofJackson,Mississippi and United WaterServices Mississippi LLCfor theCityof

Jackson, Mississippi Wastewater Treatment Facilities

Note:

Based onthe four (4) monthly invoices submitted byUnited Water

and

paid bythe

City

that we

reviewed,

we have

identified

the

following

costs that we recommend be

reviewed

in

detail

to

determine

if

the cost are appropriate

for charging

the

pro rata flow

percent to West Rankin Utility Authority.

The

costs

detailed

below

are

not intended to include

all

costs

that theAuthoritymay

request additional information. The listing contains only those items disclosed

during the review of the four months selected. The months selected are March,

2013,

April, 2013, July, 2013

and

September, 2013. We have

separated the

costs identified

for

further review into three categories asfollows:

Category 1 - Costs paid under the contract that are not incurred in the treatment of flow

from

the Authority

and therefore

should not

be charged to

the

Authority.

Category 2

-

Costs

that

require

additional

review

and explanation to

determine

if the

costs are reasonable and

necessary

inthe treatment ofthe flow from theAuthority.

Category 3 -

Personnel costs,

including

gross salary

and

fringe

benefits,

paid

to United

Water employees and temporary labor in the

operation

of the

treatment

facility that

appear to be excessive.

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FINDINGS -

CONTINUED:

Category 1 - Costs not incurred in the treatment

of

flow from the Authority - the comments

detailed below

are

based

on

discussions with individuals familiar with

the

operation

of the

facility:

Vendor

In-Pipe Technology Co.

Appendix A

Description

Odor Control Treatment

Comment: The costs are for addingenzymes to the City's collection

systemand are not beneficial to the treatment of the Authority's flow

into the system.

R

&

J Lawn Service

Appendix

B

Lawn Care-Pumping Stations

Comment:

The Authority shouldnot be

charged

for lawnmaintenance

at the City's pumping stations.

Ot i s E leva to r Co.

-

Appendix

C

Maintenance Fee-Elevator

at

WWPS

Comment:

This

cost

is

not

related to

the treatment facility.

It is

for

the

maintenance

of

the

elevator at

the West

Rankin Pumping

Station which

has

been contracted

by the

Authority

with

another

company for the past five years.

Thompson Pump and Mfg.

Co. - Appendix D

Hydra

Service

Inc.

J&S Bailey Inc.

Rental-Emergency Bypass Pumps

Rental-Emergency BypassPumps

Fuel for Bypass Pumps

Comment: The rental of large diesel powered bypass pumps has

been

occurring

ona

continuous basis

at

the

facility since 2007.

The

pumps

are used to divert the City's

flows

entering the plant via the 96 inch

West

Bank (WB)

interceptor

during

heavy rain

events

and during times

that maintenance isbeing performed at the Influent Pump Station. The

Authority's

flows do

not enter the

plant through the

WB interceptor

and

are never

pumped

using the bypass

pumps.

The capacity

of the

Influent

Pump Station

is often exceeded during

heavy rains

and the

gravity flows

entering the

plant must

be

diverted toa storm cell lagoon.

Because

ofthe

depth

of

the WB interceptor,

40

feet deep

at the

bypass

pumping

location,

theexcess

flows

from the

City must

be pumped

into

the

storm cell.

The

flows from the

Authority

enter

the

plant under

pressure at a depth of only 5 feet. Therefore, the

flows

may bediverted

using the existing valves in

the

Authority's piping system at the

plant

without using

the bypass

pumps.

After

flows

recede following the rain

event, the

raw wastewater

contained in the

storm cell

is

diverted

by

gravity

back to the Influent

Pump Station and transferred

to the

plant

head

works to

begin

the treatment process.

The

bypass pumps are

used

solely

for the City's

flows

and should not

be charged

to the

Authority

basedon their pro rata percentof

flows.

Amount Paid

Four Months

Reviewed

$31,500

3 .344

6,478

126,791

106,229

60,900

Annualized

Costs

94,500

10,032

19,435

380,372

318,688

182,701

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FINDINGS

-

CONTINUED:

Category 2 - Costs that are to be reviewed to determine if they are reasonable and necessary - the

comments detailed below

are

based on

discussions

with

individuals familiar with

the operation

of

the

facility:

Vendor

Description

CivilTech Inc. - Appendix E Engineering

Services

-(2)

Engineers

Comment:

CivilTech,

Inc. is being paid on an hourly rate for a

principal/engineer and

a

project

manager for plant engineering services.

The

principal/engineer

is

charging an average

of 86.875

hours per month and the

project

manager

is

charging

184.625 hours per month.

These costs

are in

addition to the

personnel

costs

discussed

perCategory 3.

Issues/Questions:

Why

are these

extensive engineering services necessary in

the operation of the facility?

M.A.C. & Associates,

LLC

Appendix

F

Monthly Management Fee-Land Appreciation

Comment: M.A.C

&

Associates, LLC

ischarging a

monthly management

fee

in

the

amount of $36,000 regardless of the amount of land application

performedduring the month as follows:

Month

January, 2013

February,2013

March, 2013

Issues/Questions:

management fee?

Leaseplan

USA

Inc.

Automotive

Rentals

Management

Fee

$ 36,000

36,000

36,000

Tons

Applied

1,175.49

224.89

1,607.82

Charge

$ 7,682 .04

1,450.64

10,370.44

What services

are

being

performed

for

the

monthly

Various automotive lease costs

Various automotive lease costs

Comment:

Substantial cost

for the

lease of

automotive equipment

is being

charged to the operation of the

facility

on

a monthly basis. Based

on

invoices

received

in support of the charges, wewere notableto

determine

the number

of

vehicles

being leased nor

were

we able todetermine the

purpose

or

use

of

each vehicle.

Amount

Paid

Four Months

Reviewed

$ 129,803

144,000

144,000

56,358

14,411

Annualized

Costs

389,410

432,000

432,000

169,074

43,233

Issues/Questions: We request adetail breakdown of

the number

of vehicles being leased, a list of each

vehicle

by

type and a description

of

the use of each vehicle.

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FINDINGS - CONTINUED:

Vendor

Bank

of America Mobility

Purchasing

Card

Description

Credit

Card Purchases

Comment: Monthly credit card purchases are inexcess of $18,900. The use

of

credit cards

for routine

purchases

is

deemed

to be a high risk for

abuse.

We

have

reviewed

only

very limited

support for these

charges.

We

recommend

the

controls in place for employees using the credit card be reviewed and

additional

support fora sampleof

monthly charges

be

examined.

Advanced

Environmenta l

Consultants - Appendix G

Environmental,

Health

& SafetyManager

Comment:

Significant costsare beingcharged by United Water each

month

to

hire consultants

to

help insure compliance with safety and environmental

issues.

In addition the consultants are being

paid

additional fees for the

preparation of

sludge

land application

permits

that

appear

to be excessive-

$20,578.63 during the four months reviewed. These costs are in addition to the

personnel costsdiscussedper Category3.

Issues/Questions:

What

benefits are provided from

these

services and are the

costs reasonable

for the benefits received?

Press Rentals LLC

-

Appendix H

Aspen Rentals Inc.

Mason & Overstreet

Centerfuge Rental

Belt Press

Rental

Auger Rental

Comment:

Excessive

rental costs are

being

incurred because the

existing

equipment at the

plant

is inoperable. Rental equipment is very expensive and

should only be used on a temporary basis. A capital project should be

implemented

to rehabilitate or

replace

the old equipment and

terminate

the

leases.

Issues/Questions:

Why does

United Water continue

to

incur these

significant

rental costs o n a n annual

basis?

ATT

Mobility

Nextel

Communicat ion

Sprint

Cell Phone Charges

Comment:

Cell

phone

charges appear

excessive

for the

operation

of the

facility.

Issues/Questions:

Are the cell

phone costs necessary

for the operation of the

facility?

Corporate Housing Experts -

Appendix I

Rent- PeteCorsarohousing

Comment: United Water is renting

housing

on a long-term basis (5/17/12 to

9/30/13)

at the

rate

of $1,900 per

month

plus

housekeeping

charges.

Issues/Questions: Why is a facility being

rented

to house employees ona long-

te rm basis?

Amount Paid

Four Months

Reviewed

$ 75,785

33,429

Annualized

Costs

227,354

100,286

1 4

312

56

168

12 84

38 52

4,866

4,055

2 mos.

14,598

24,330

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FINDINGS -

CONTINUED:

Category

3 - Personnel

costs

to be

reviewed

to determine if the costs are reasonable and necessary:

The monthly personnel costs, based on the four months reviewed, were $950,281

resulting

inan

average

of $237,570 permonth

(annualized amount

of

$2,850,840).

SeeAttachment III - Analysis: United Water Billing- Personnel Costs

Issues identified

during

our procedures:

An

average

of 10.75

employees

were paid atan amount in

excess

of

$5,000

per

month

resultingin an average annualizedgrosspayroll in the amountof$1,081,957for these

individuals.

Based on fluctuations in the

employees'

monthly compensation, it appears that

employees areworkingconsiderable overtime in certainmonths. In March,2013 the four

employees receiving the highest monthly compensation were paid:

$ 19,485

12,529

10,935

8,822

In September,

2013 three employees were

added to the monthly payroll

and

were

paid

compensation for the month in the amounts of $12,250, $5,975 and $5,852.

Fringe benefits costs charged for the employees

were

an

average

of $71,775 per month

(45.29% of gross compensation).

Issues/Questions:

Does

the operation of the

facility require

the

number

of individuals at the

compensation

rates being paid by

United Water? We

request job descriptions for the

various positions

heldby individuals receiving compensation in excess of $5,000 per

month.

Does

the operation of the

facility require

significant overtime be paid to

employees

that

are receiving compensation in excess of

$5,000

permonth?

Why

are

fringe

benefits

being

charged at an

average

monthly rate of 45.29% of

compensation?

What fringe benefitsare included in themonthly charge?

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A t t a c hmen t I

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WEST RANKIN

UTILITY

AUTHORITY

Annual Billing - City of

Jackson

Agreement

fo r

th e

Treatment o fWastes

wa t e r

lity

avanna

Wastewater

Treatment

Faci

Attachment I

Recap

o f Annual Increase

i

I

2013-2014

Annual Billing i

$ 5,228,305.90

2012-2013

Annual

Billing

2,589,787.76

Increase j

2,638,518.14

Debt Service/Capital

Cost-Storm

Cell Renovation Project

554,945.18

Budget Increase 2013

- 2014

Cos t inc rea se

3.123,324.00

24.87

25.88

24.87

776.770.68

P ro Rat a Share of Flow

1.01%

Budgeted

cost

12,122.154.00

122,433.76

i

Increase in Capacity Availability Charge

j

FYE

9-30-12

Excess

Flow

731.64

FYE

9-30-11

Excess

Flow

242.70

488.94

Unit

Cost

$ 662.56

| 323,952.09

Factor

1.50

485,928.13

_ .

Adjustment

to FYE 9-30-12 Actual

Cost

and Flow

FYE 9-30-12

Actual

Cos t

10,437,041.00

8,180.845.00

YE9-30-12 Budget

2,256.196.00

26.14

589,769.63

Pro

Rata

Share

of

Flow

25.88%

i 26.14%

-0 .26

Budgeted

cost

10,437,041.00

(27,136.31)

Reduction in Payments From th e Authority

179,216.20

;

2,681,927.27

Other

i tems

(43,409.13)

$ 2,638,518.14

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At t a chmen t I I

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City of Jackson

-

i

Analysis: United Water Billing

Review of Monthly Invoices

Attachment II

September

Vendor

Description

March .

2013

ADr i l . 2013

July, 2013

2013

031-522.30-6491 Dewaterinq Be lt P r es s a nd Front End Loade r Rental

Polydyne Inc

Polymer

for

centerfuge

z~~zi .ry~

18,400.00

- -

Polydyne Inc

Polymer for centerfuge

9,200.00

- -

Press

Rentals LLC

Centerfuge rental

26.000.00

26.000.00

26,000.00

Press Rentals LLC

Centerfuge rental

-

26,000.00^

. .

Thompson Pump and MfgCo.

Emergency bypass pump

29.467.80

45.060,67

.

J&S Bailey Inc

^uel for temporary pumps

.

-

74.528.47

j

79.600.00~

26,000.00 26.000.00

031-522.30-6491 Temporary Diver

s ion

Pump ing


Temp pump rental

26.357.31

. .


Temp Pump install &Rental

70.965.61

-

.

.

Hydra Service Inc

Temp Pump Rental

40,660.00

24.909.25

Hydra Service Inc

Temp Pump Rental (10)

40.660.00

?

7.383.00

.

Hydra Service Inc

RAS #4 Temp Pump Rental

RTSludge #4 - Temp Pump Rental

.

Hydra Service Inc

5.611.08

.

H&EEquipment

Services

Inc

Equipment Rental - Boom Truck

.

4.550.32

.

Hydra Service Inc

Cell#3 Pump Rental 6/2-6/30

- -

3.152.98

_

Hydra

Service

Inc

Cell#3 Temp Pump Rental - 4/2

- .

2.794.84

.

Polydyne Inc

Polymer for centerfuge

27.600.00

- .

.

Press

Rentals LLC

Centerfuge rental

8.200.00

.

-

.

Sefco ElectricSupply

Centrifuge 400A Breaker

3,425.79

. .

J&S Bailey Inc

Fuel for temporary pumps

-

15,839.64

.

Adjustment -

(2,224.94)

.

- - - -

39.225.79

97.322.92

118.426.92

24,909.25

031-522.30-6491 Savanna WWTP

Contract Operations

Personnel Cost:

Payroll

Employee

12.250.07

Payroll

Employee

10.935.48

11.062.72

6.538.47

9.807.71

Payroll

Employee

19.484.68

11.016.34 7.417.32

11,125.78

Payroll

Employee

Employee

8.821.64

12,528.94

6.116.77

7.780.00

5.217.58

5j1.12.03_

M27784~

8.618.93

8.886.27

8.050.76

7,48578

6j85_V.24_

5.242.64

5,499.72

4.969.12

7.863.96

Payroll

8.249.59

Payroll

Employee

6.632.54

Payroll

Employee

4.702.47

6.853.72

Payroll

Employee

5.975.00

Payroll

Employee

.

5.852.00

Payroll

Employee

6.678.54

6,545.03

4.876.25

7.027.75

Payroll

Employee

4.805.99

7.672.14

Payroll

Employee

6.057.84

6.030.71

5.896.17

7,476.65

Payroll

Employee

4,073.73

3.963.13

3.768.76

6.110.62

Payroll

Employee

_

Payroll

Employee

2.120.58

3.594.26

5.791.18

5,134.18

4.580.31

Payroll

Employee

5.793.75

Payroll

Employee

3,412.24

4,803.60 3.375.02

5.419.26

Payroll

Employee

3,335.92

4,557.00

3.445.75 4.888.05

Payroll

Employee

2,778.65

3,133.63

2,892.19

2,897.86

2.851.25

2.890.80

2.808.48

3.375.62

2,408.68

2,412.57

2,412.23

2,587.16

4,403.13

4.279.53

2,992.19

4,289.04

Payroll

Employee

3.521.76

2,941.48

Payroll

Employee

4.254.67

3.529.92 4.535.50

Payroll

Employee

4.232.82

4.219.18

4.139.04

3.123.24

5.236.02

Payroll

Employee

2,984.94

4.854.15

Payroll

Employee

2,385.68

4.410.68

Payroll

Employee

4.088.83

4.056.52^

3.775.59

3,683.22

2.908.52

3.901.60

Payroll

Employee

3.411.08

6.835.68

Payroll

Employee

.

557.60

Payroll

Employee j

2.412.65 3.504.00

Payroll

Employee

3,683.00

2.623.32 3.651.48

Payroll

Employee

3.627.93

2,441.88

3.625.02

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City of Jackson

I



-

Attachment

II

September

Vendor

Description

March. 2013

3.618.00

2.480.10

2.448.03

2.949.95

April. 2013

July, 2013 2013

Payroll

Employee

- .

Payroll

Employee

Employee

3,517.68

3,452.96

2.432.31 3.695.79

Payroll

1.823.89

3.736.74

Payroll

Employee

3,279.90

2.545.92

1.060.60

Payroll

Employee

3.213.00

2.131.97

2,428.80

2.591.97

-

.

Payroll

Employee

Employee

3.051.60

2.846.88

2.111.73

3.112.00

Payroll

2.568.06

3.824.80

Payroll

Employee

. . .

Payroll

Employee

1.250.54

303 .46

1.823.46

1.220.26 1,965.97

Payroll

Employee

844 .00

311.05

311.05

Payroll

Employee

337.57

326.15

~224 5~

177.38

146.98

126.40

77.82

5Z21

749.74

. .

Payroll

Employee

748.80

.

_

Payroll

Employee

484 .00

__

. .

Payroll

Employee

Employee

. .

Payroll

.

. .

Payroll

Employee

Employee

Employee

- .

Payroll . .

Payroll .

.

Payroll

Employee

. .

Payroll

Employee

- -

377.12

161.842.19

174.089.84

108.026.77

190,005.22

Payroll

Supervisory Labor

14.574.00

- .

Fringe for Jackson Employees

Fringe for

Jackson

Employees

67.814.18

67.814.18

80,230.57

53.345.56

85,711.22

94.804.57

5 3.3 45 .5 6 8 5,7 11 .22

Adecco Employment

Temporary Labor

1.594.67

1.594.67

5,624.02

4.200.68 3.222.30

5.624.02 4.200.68

3.222.30

Total Persone l l Cos t:

231.251.04

274.518.43

165.573.01

278,938.74

Cont rac t Serv ices

_'1~7.7_~.7J_

8,976.00

8,640.00

CivilTech Inc.

Engineering

services

33,837.44

33.312.28

-

CivilTech Inc.

Engineering services

31.831.62

30.822.04

-

Polydyne Inc

Polymer - 6286

Polymer-6286

Road over rawsewage (exceptionalcost)

18.400.00

-

Polydyne Inc

18.400.00

-

HemphillConstruction

8.383.50

8,310.00

5.700.00

4.857.00

4.582.87

.

- -

Phoenix Protection Group

Phoenix Protection Group

Services

9,072.00 8,926.00

Services

-

8,784.00

In Pipe Technology Co

OdorControlTreatment (exceptionalcost)

3.97U92

5.700.00

14,400.00

Tru Amp Corp

Thermographic survey

- -

Leasplan USA Inc.

Various Lease plans

Various

Lease plans

4.556.91

-

Leasplan USA Inc.

4.550.74

4.187.50 8,662.50

dvanced Environmenta lConsultar

EH&S

manager

temp 5/27-6/7

United

States Environmental Servic

Hazardous

Waste Removal

2.412.00

-

Briggs Equipment

Forklift

rental

2.438.63

- -

CC Lynch &Associates

Provides Influent Data for CPE

30,486.85

8.425.00

CVP

Janitorial & Lawn Services

Services

2.200.00 2,200.00 2,200.00

-

CVP Janitorial

&

Lawn Services

Services

-

2,200.00

- -

Waste

Management

was t e s r vc fo r 4/13

2.116.87

2,104.89 3,216.61

2,169.58

Xonex Relocat ion Inc

Relocation expenses

-

- -

2,760.00

Corporate Housing Experts LLC

Corp Housing Experts

-

1,900.00 2.155.00

R& J

Lawn

Service

Lawn

care services for

March, north route

1.715.00

-

1,715.00

R&J Lawn

Service

Lawn care

services

for March, south route

1.629.00

-

1,629.00

Environmental Testing and Consult

Lab Testing

1,560.00

1.447.50

1.321.73

1.295.67

f—

-

1,560.00

Envirosafe Solutions

LLC

Preparation

for

short course

-

-

Allied Waste

Services of

Jackson

Services fo r 4/13

1.336.93

1,319.83 1.540.22

Otis E leva to r Co .

Services

1.295.67 1.295.67

1.295.67

Otis

Elevator Co.

Services

Outst ide Contractors

1.295.67

1.171.40

.

Outside

Contractors

.

Hydra Service

Inc

Cell

3 Discharge Hose

1.150.25

-

8/9/2019 WRUA Audit

15/91

City of Jackson



March. 2013

^r,ooo.oo

860.02

6 3 a i 3

622 .19

r •••-

Attachment

II

'

Description

j April' 2013

I

September

Vendor

July,

2013

2013

Cleane r than Clean In c

Services fo r

3/13

i 1.000.00

1,000.00

2,000.00

Alpha Printing Printing

services

. .

HiSpeed Industrial

Service

Annual Crane Inspections

I

750.00

_

Expense Module

Cost

Expense

Module

Cost

641 .12

.

_

Granite Telecommunication LLC

Phone service

.

687.52

619.66

Granite Telecommunication

LLC

Phone service

services

fo r 1/13-3/13

Erportal Full

User

License

Fee

Chemical Testing

- .

RicohAmericas Corp

556 .23

. .

ErportalSoftwareGroup LLC

.

450.00

225.00

Enviromental

Resource Associates

Z

.

515.33

Best

Solved Solutions

LLC

Transportation for summer youth

- .

401.25

NTS

Communications

srvc fo r 4/13

350 .00

309.35

350 .00

350.00

350.00

C Spire Wireles

Services

fo r 3/12-4 /11

340 .73

. .

C Spire Wireles

Services

for 2 /1

-3/11

40 .92

210.00

319.35

_ .

Ricoh Americas Corp

Copier

Lease

water

system

210.00

210.00

210.00

Pure

Wate r Finance In c

137.68

.

275.36

Deerfield Pest Cont rol Inc

Services

fo r

4/13

128.40

128.40

.

749.00

Deerfield Pest

Control

In c

Services fo r 3/13

Various cell phones

Service

.

128.40

.

128.40

AT&TMobility

878 .05

929 .43

745.52

1.297.41

Waste Services of MS

44 .94

40.99

40.92

44.94 '

.

213.62

A1

Detective an d Patrol Service Inc

Security Monitoring

44 .94

44.94

Nextel

Comm.

Jerry

Jones

s rvc 4/13

40.99

40 .99

.

Sprint

40.76

81.37

72.26

JJ

Keller Associates In c

JJ Keller

Associates

In c

.

64.98

.

Expense

Module

cost

Expense

Module

cost

7.10

- -

Total Contract Services:

115.038.74

33.472.34

41.419.61

177.408.00

71.124.20

Supplies . Equipment

and

Repairs

Repair

parts

ww.Electro

Co In c

-

802 .50

.

ElectroMech In c

Em

repair

Blower building

-

12.826.54

GulfStates EngineeringCo

Rotating

Assembly

for Allis CH

9.392.67

9.200.00

15,011.05

6,464.20

4.547.50

-

. .

Polydine Inc

Polymer at Clarifier(exceptional cost)

. .

Mason &Overstreet Welding

RT SL #2 Pump Repair

.

12.048.33

H&EEquipment Services

Repair for crane to

pass

inspection

. -

Hydra

Service

Inc.

F ra c Tank

- .

1—

In Pipe Technology Co

Odor Control t reatment

5.700.00

.

FluidDynamics Inc

Repair for a new polymer unit

-

4.995.00

. .

Polydyne Inc

Savanna Polymer

at Clarifiers

Pressure

washer

rental 4/1-6/1

-

4.600.00

.

.

Green

Earth

Products

In c

-

4.280.00

.

Buck Sullivan Repair

Shop

Flat bed forUW-300pick up

-

3,600.00

- -

DPC Enterprise LP

Chlorine March and April

16,380.00

6.822.32

10,080.00 3.780.00

2,520.00

Harcros

Chemicals In c

Chemicals-Sulphur

Dioxide

2,910.40

8.731.20

2.910.40

Fisher

Scientific

Co LLC

Analytical balance

.

3.523.83

Grainger

Electric Heater to

heat

up CL2

1.810.49

2.561.36

-

6.268.69

1.602.79

2.928.13

Fa s ten al Co

Supplies for Maint Shop

T.044.21

2

.

Steel Service

Steel

Various Chemicals and test strips

.

Ha ch Co

2.915.07

2.447.48

1.411.94

1,515.68

T,Tl0.19

2,471.70

2.320.50

-

3,747.74 4.083.00

2.734.98

Dixie Rubber

an d Belt Co

Water lineand Adapter

. .

Southern

Fabricators

Blower 2 Rebuild FilterWall

-

1,720.37

PMS Lighting Management System

Pole Light Repair

-

1.651.36

.

CC Lynch and

Assoc

Suction line,strainer, pump

tubing

Respirator

Fuel forTemp Pumps Savanna

. . .

Airgas Safety Inc

.

325.90

.

JS Bailey Inc

-

1.175.18

.

Central Pipe Suppy Inc

Part for water line centerfuge

- .

1,248.99

Fisher Scientific Co LLC

Filters

895.95

838.19

781 .10

778 .50

3.757.00

.

.

John H. Carter

Co,

Inc

End Cap Assembly and other parts

. .

Taylor Power Systems

Part

for Maint

Systems

Inc

Helwtpac-001

2.867.60

.

Hewlett Packard

778.50

.

Argus Analytical Inc

Chemica ls

6.077.50

3.094.00

Enviromental

Resource

Associates

Chemicals

654 .33

. .

Fisher Scientific Co LLC

Bott les

-

. -

470.78

Mid Sou th Measurment In c

Calibrate

Lab Equipment j

- .

421.84

Airgas

Cylinder

-

-

213.84

8/9/2019 WRUA Audit

16/91

City of

Jackson

Analysis: United Water

Billing


Attachment II

September

Vendor

Description

March. 2013

April. 2013

July. 2013

2013

i

Pure Water System

water system

.

137.68

-

137.68

.

Fluid Dynamics Inc

Short

Pad

Vo u

3887

••• [—

.

97.93

.

April

2013

Haulers

Credit

fo r

Haulers invoice

(4.800.00)

- -

Total Suppies, Equipment and Repairs:

119.992.17

45.851.11

36,391.14

46,662.03

Ca r

Rentals:

8,39608

2.76T.0T

1.743.42

690 .90

56 .75

LeasePlan USA Inc

Vehicle Lease

Vehicle

Lease

4.681.98

5,194.90

5,808.43

LeasePlan USA

Inc

4,648.52

2,675.39

LeasePlan

USA Inc

Vehicle

Lease

-

4,471.69 1,713.37

Automotive Rentals LLC

Car

rentals

2.694.82

1.733.88

2.684.93

.


Car rentals

1.726.47

.

Automotive Rentals

LLC

Licenses

a n d f e es

- .


Mgmt

Fees

56 .75

56.75

64.00

Automotive Rentals

LLC

Fleet Admin monthly charge

41 .77

8.00

43 .00

.


Vehicle

Lease - Savanna

8.00

8.00

8.00

Total

Car Rentals:

13.637.92

9.218.43

18.791.26

10.269.19

Utilities:

Cass InformationSystems Inc

Entergy

166,240.48

142.785.40

152.467.52

128.176.10

Cass Information

Systems

Inc

Entergy-City of

Jackson

20,527.63

4.743.82

24.967.72

12.241.06

Cass

InformationSystems Inc Entergy

.

.

3.560.78

4.174.10

Natchez Electric &Supply Co Inc

-

792.30

.

Granite Telecommunications

LLC

Utility Bill

-

620 .00

- .

Purchased Power

Purchased Power

-

648 .84

-

-

Tota l

Utilities:

186.768.11

148.798.06

181.788.32

144.591.26

Other

Expenses:

BOA

Mobility

Purchasing Card

Purchasing Cards

12,268.99

23.018.03

1 0.9 70 .0 6 1 6.4 29 .2 5

Portion of $31,218 Management Fe

Portion of $31,218 Management Fee

21.535.83

22.282.96

21.054.31

23.380.52

United

Airlines

Ai r

Fare

544.35 1.194.51

.

Continental

Airlines

Ai r

Fare

486 .17

99.54

3.512.82

(2.934.00)

. .

Walker, Kenneth

Expense reimbursement

- .

1.810.06

Barbara Long

Mileage

19.21

. .

Ervin,

Mark

Mark Ervin hrs transferred

6.152.91

.

Additionalsmall charges

Ecova In c

494JJ0

(1.021.67)

1.665.53

Ecova

In c

795.84

.

Workcare

In c

Respirator Questionaire May 20

.

780.00

.

March 2013 Haulers adjustment

.

(4.106.00)

.

- - -

Total:

34.969.35

46.359.35

35.819.96

43,285.36

Savanna Total:

701.657.33

566.164.99

615.771.69

594,870.78

031-522.30-6491 Dewatorlnp,(Slud

qe)

Contract Opera t ions

I

Personnel

Cost:

Payroll

Employee

- . .

6.923.10

Payroll

Employee

243.54

.

2.878.51

5.833.89

Payroll

Employee

-

. —

.--. --4

-

2.332.96 t

983.92

33 .16

.

2.307.70

.

Payroll

Employee

.

1,867.60

Payroll

Employee

.

610.73

Payroll

Employee

.

579 .60

Payroll

Employee

.

743.54

.

Payroll

Employee

463.32

158.23

136 .60

-

. _

Payroll

Employee

Employee

170.00

281.56

Payroll

__I—

98.44

Payroll

Employee

.

Payroll

Employee

Tota l

Persone ll Cos t:

-

-

3.593.58

758 .15 6.099.75

16,194.92

8/9/2019 WRUA Audit

17/91

City of Jackson

* March.2013

^43.582.49

37.450.54



Attachment

II

September

Vendor

Description

ADril. 2013

July. 2013 2013

Cont rac t

Services

MAC

& Assoc.

Land Application services

46,370.44

61,436.80

.

MAC

& Assoc .

Land

Application services

- . .

Polydyne Inc

Polymer MC 203A

-—[ —

.

18,400.00

.

Spectrum Group Inc

MJK

Shuttle

Level Transmitter

15.129.91

802.11

_

Advanced

Enviromental Consultant

Permit Application

66/F9

-

5.448.72

ATT Mobility

Dewatering Jackson

66.18

.

275.31

Wastewater

Cont ro l Inc

Waste/Sludge Haul Removal

4.025.00

- . .

Motion Industries In c

Build Conveyor for Sludge

2.700.50

- - -

Total Contrac t Serv ices :

87.824.72

1

61.566.53

80.638.91

5.724.03

Suppl ies. Equipment and Repai rs

Polydyne Inc

Polymer

18.400.00

16.300.00

14.000.00

18.400.00

.

27,600.00

Aspen

Rentals Inc

Equipment Rentals

14.000.00

14,000.00

14.000.00

Aspen Rentals Inc

Equipment Rentals

. . .

Polydyne Inc

Polymer blanket

4.800.00

-

.

Ashbrook Simon Hartley Operation

Upper and lower belt press

3,840.41

. .

JS

Bailey Inc

Diesel for Sludge Debt

Loader

3,462.00

3,2f0700

1,690.09

-

681 .59

61,584.09

- . .

Mason &

Overstreet

Auger

Rental

3.210.00

3,210.00

3.210.00

Moody Sales Inc

Guard Rail

.

.

2.514.50

Volvo

Financial

Services

Equipment

rental

Sludge

1,690.09

1.690.09

1,690.09

Automotive

Rentals

8.00

. .

Briggs Equipment

Forklift

Renta l

- - -

Total Suppies, Equipment and Repairs:

42.108.09

18.900.09

49,014.59

LeasePlan

USA

In c

Vehic le Fuel an d Maint

Fe b

516.72

8.00

.

2.486.74

660.15

Automotive Rentals

Sluge. Fees

-

8 .00

68.50

524 .72

-

2.494.74

728.65

Other Expenses:

Allocationof management fee

5,171.04

4,mi3

4.443.07

4,357.67

3.304.66

Bank ofAmerica Card Dept. Various Employees

2,100.29

439.26

5.657.39

Additionalcharges (credits)

(142.12)

71 .95

-

Total Other Expenses:

9,367.17

6,401.24

4,868.88

8.962.05

Dewatering Total:

162,894.28

1.386.55

3.386.55

67.63 '

67^63

110.834.01

113,002.37

80,624.24

031-522.30-6491

Industrial Monito

r)sa

Personnel Cost:

Payroll

Employee

5,991.41

3,750.53

5.640.05

Tota l Personell

Cost:

5,991.41

3.750.53

5.640.05

67.42

Contract

Services

Monitor

Jackson

T&TMobility

51.82

62.98

Total

Contract Services:

67 .42

51.82

62.98

Other Expenses :

230.64

OAMobility Purchasing Card

430.43

.

44.22

Leaseplan

USA Inc.

Vehicle an d Fuel Maint

74.65

.

1,197.98

140.74

Argus Analytical Inc

- .

123.50

.

Allocationof management fee

124.84

269 .69

700.12

206.72 251.71

Total Other Expenses:

430.13

3.884.31 '

1.528.20 436.67

Industrial Monitoring Total:

6.758.95

5.330.55

6.139.70

982,190.18

860.680.87

878.531.53 732.543.97

8/9/2019 WRUA Audit

18/91

City of Jackson

Analysis: United

Water

Billing

•••


Attachment II

March. 2013

39.225779

74:528.47

701.657.33

162.894.28

3.884.31

982.190.18

138.207.57

1.120.397.75

September

Vendor

Description

April. 2013

July.

2013 2013

Amounts per Invoice: |

Dewatering Belt

Press

& Front End

Loader

79.600.00

97,322.92

26.000.00

26,000.00

TemporaryDiversion Pumping [

118.426.92

24,909.25

Savanna WWTP Contract Operations

-

566.164.99

615.771 .69 594 .870 .78

Dewatering (Sludge) Contract Operations

110.834.01

6.758.95

113.002.37

80.624.24

Industrial Monitoring

5.330.55

6.139.70

860.680.87

878.531.53

732.543.97

Other non related Operations

105.297.05

145.233.19

104,396.80

965.977.92

1.023,764.72

836,940.77

8/9/2019 WRUA Audit

19/91

A TTACHMENT

I I I

8/9/2019 WRUA Audit

20/91

City of Jackson

Analysis: United Water Billin

Pe r sonne l Cos t s

Attachment

III

September

EmDloyee 1 March. 2013

ADril.2013

July,

2013

2013

Averaae

Annualized

;

Earning

Greater

Than

$5,000 Per Mon th

Employee

12,250.07

Employee

10,935.48 11.062.72

19.484.68

11,016.34

6,538.47

7,417.32

9,807.71

Employee

11,125.78

Employee

8.821.64

8.886.27

5,242.64

7,863.96

Employee

12.528.94

8.050.76

5,499.72

8,249.59

Employee

6.116.77 7.485.78

,

4,969.12

I 4,702.47

6.632.54

Employee

7,780.00

-. .

6.851.24

6^78.54^

6.545.03

6.057.84

6,030.71

6,853.72

Employee

5,975.00

Employee

5.852.00

Employee

5,217.58

4,876.25

7.027.75

Employee

5,112.93

4,805.99

7.672.14

Employee

6,427.84

-

7,476.65

Employee

4.073.73

6,110.62

Employee

8,618.93

5,896.17

-

91,044.79 84,561.40

10| 11

48.125.71

9

5,347.30

64,167.61

102,897.53

81,657.36 979,888.29

Number of

Employees

13

10.75

Average

Per Employee

9,104.48 [ 7,687.40

7,915.19 | 7,513.59

90,163.12

Annual

Average

109,253.75 92,248.80

94,982.34 90,163.12

1,081,957.49

Earning

Greater Than $3,000 Per Month

an d Less

than $5,000

Employee

2,120.58

r~

5,791.18

3,963.13

3,768.76

3,375.02

4,580.31

Employee

3,594.26

3,412.24

5,134.18

4,803.60

5.793.75

Employee

5.419.26

Employee

3,335.92 4,557.00

2,778.65 4,403.13

3,133.63 4,279.53

2,892.19

I

4,254.67

3,445.75

4,888.05

Employee

2,992.19

4,289.04

Employee

3,521.76

3,529.92

3,123.24

2,941.48

Employee

4,535.50

Employee

2,897.86

3,375.62

4.232.82

5.236.02

Employee

4,056.52

3,411.08

6.835.68

Employee

3,618.00

j

-- --

.

Employee

3,213.00

- -

34,371.95

41.512.63

31.130.85

9

44,519.09

Number of

employees

11

3,124.72

9

4,612.51

9

9.50

Average Per Employee

3.458.98

41,507.80

4,946.57

4,035.70

48,428.36

Annual

Average

I

37,496.67

55,350.17

59,358.79

48,428.36

581,140.30

i

Earning Greater Than $1,000 Per Month

an d Less

Than $3,000

Employee

2,851.25,

4,219.18

2,984.94

4,854.15

Employee

2,890.80

4.139.04

2,385.68

4,410.68

Employee

2,808.48

2,408.68

4.088.83

3.775.59

2^908.52

2.412.65

2.623.32

2,441.88

2,432.31

3,901.60

557.60

3,504.00

3.651.48

Employee

Employee

2.412.57 3,683.22

2,412.23 3.683.00

mployee

Employee

2,587.16 3.627.93

3.517.68

3,625.02

Employee

2.480.10

2.448.03

3,695.79

Employee

3.452.96

1.823.89

2.545.92

3,736.74

Employee

2.949.95 I

2,131.97

3,279.90

3,051.60

2,846.88

1,060.60

Employee

2,111.73

2,568.06

1.220.26

3,112.00

Employee

2,428.80

3,824.80

Employee

2,591.97

.

Employee

1,250.54

1.823.46

1,965.97

34.652.53

45.189.27

28.459.16 j

12

41,900.43

Number

of employees

14 13

13

13 .00

8/9/2019 WRUA Audit

21/91

City of

Jackson

S

_

Analysis: United Water Billir

Pe rsonnel Cos t s

July,

2013

Attachment III

ADTiL2013

September

Employee

March. 2013

2013

Averaae

Annualized

| i

Average

PerEmployee

2,475.18

j

3,476.10

2,371.60 3,223.11 2,886.50 34,637.96

Annual

Average

29,702.17 i 41.713.17

28,459.16

38,677.32

34,637.96

415,655.46

Earning GreaterThan $1,000 Per Month and

Less

Than $3,000

Employee

303.46

844.00

311.05

311.05

Employee

337.57

749.74

_

— —

Employee

326.15

748.80

Employee

484.00

-

-

Employee

224.95

_

Employee

I 177.38

146.98

126.40

77.82

Employee

Employee

Employee

1—

Employee

52.21

-

Employee

377.12

1.772.92 2.826.54

311.05

108,026.77

688.17

161.842.19

174,089.84

190,005.22

633,964.02

—

Fringe Benefi t Cos t

Allocated to Cont rac t

Supervisory Labor

-

14,574.00

-

.

Fringe for Jackson Employees

67.814.18

80,230.57

53.345.56 85,711.22

71,775.38

861,304.59

67.814.18

94,804.57

53.345.56

85,711.22

287,101.53

41 .90%

46.09%

49.38%

45.11%

45.29%

i

47200.68 i

j

Temporary Labor

1.594.67 5,624.02^

3.222.30

231,251704

otal

Personell

Cost:

274,518.43 165.573.01 i

• i

278,938.74

8/9/2019 WRUA Audit

22/91

8/9/2019 WRUA Audit

23/91

fa-Pipe Teclmology

Company,

Tnc.

BiflTo

UititciiWatcir Envlromncntel

Services; Inc.

Urit&Water-Jackson,

MS

P0$i>fc229

Hantaan Parte,NJ 07640-0229

;^t». > i

SWpTo

Invoice

tim

3/1/2013

15218

United Water-JacksonMS

3810155

South

Jackson, MS 39212

A,

P.O. No.

Terms

Rep

Con t ra c t

Ship Via

corilractuat Nci30

JHS

2014

jf e

$AI-QQ0»

Description

f$4gg£i

Amount

It^-JKSN-IW

i

t

1

M^rt^ilM^V^PI^TrwwfcrititS^lc^'

....

>

March 1,20I31O Morcfi 31,20

8/9/2019 WRUA Audit

24/91

Append ixB

8/9/2019 WRUA Audit

25/91

N

^

R&J

Lawn Service, LLC

1848

Teakwood Drive

Jackson,MS39212

(601)214-4858

BUS

(601)346-8018

Hm

e-maH: rjtawreervtoes®comcastjtet

to :

Unitedwater Services Mississippi,

LLC

P.O.

BOX

229

Harrington, NewJersey07640-0229

lA

FOR:

Grounds Maintenance Services

»*'

INVOICE

#013

Date: 8/25/13

DESCRIPTION

AMOUNT

South B&^rrt^aS^town

maintenance

for

August,

$3,715.00

TOTAL

$1,715.00

Make

an checkspayable to RttJlmwn

Sonde*

UC. Payment is duewhen servicesare rendered.

ITyou have anyquestionsoonoeming this Quote, contact RogerEatey

at

the number providedabove.

Thank you

for

your buslnesil

8/9/2019 WRUA Audit

26/91

R&J Lawn Service, LLC

1848Teabmod Drive

Jackson,MS39212

(601)214-4838 Bus

(601)346-8018 Km

e-rrafc

r i l awhsery i cegammfa^m^

to :

UnitedWaterServicesMississippi, LLC

P.O.

Box

22 9

Harrington, NewJersey 07640-0229

FOR:

Grounds Maintenance Services

HNVQSCE

#014

Date: 8/25/13

^m

w ^ 1 0

AMOUNT

North Route nftste^n^'l^vn rnatntenance forAugust

i

$1,629.00

TOTAL

$1,629.00

Make all

checkspayableto

R&J

lawnS*tvkx,UC. Payment isdue whenservicesare rendered.

ZFyou have anyquestions concerningthis Quote,contact RogerCaleyat the number providedabove.

thank you for your businesf

8/9/2019 WRUA Audit

27/91

Appendix C

8/9/2019 WRUA Audit

28/91

4

O

I

wM

w

M

H«HW

O

jM

OA

7

P

E

U

U

U

P

HN

D

M

O

*

C

R

cN

4

f

rm

^

pG®m

^GR

f

oM

^Epbw

I

w

36AO

.

S

fm

^&V

i

3

8/9/2019 WRUA Audit

29/91

AppendixD

8/9/2019 WRUA Audit

30/91

JACKSONMS BRANCH

22110 HIGHWAY ::C\ S ^ i

9**mQSE»*«**

AN

' * Rcm6«ppad:M-022

RT-FRT TPM

FREIGHT

- Oelfvery $5000.00

:ngAgent

RENTAL

INVOICE

Invoice Number,

RT-0165900^

Invoice Date; 03/16713

Due Date: 04/14/13

Page: 1

Ship

JOB-045989

To: SAVANNA

ST

WWTP PUMPSTA BYPAS

Kenneth Vtfelker

SAVANNA ST

JACKSON, MS

Terms

Net

30

Days

Our

Order No.

RO-0133727

. . . . n »

i i

» •• ' m.

8/9/2019 WRUA Audit

31/91

8/9/2019 WRUA Audit

32/91

p.

* v *

JACK80NU8 BRANCH

22110

HJOWWY49 SOUTH

ftORfeNCe. MS

38073

USA

Rang

fa : 001432-4918

BkPGtmtoalwtomrtar* RemitTo: PO Box291370

wwAcrnpacnpunTp^otn PortOrange R 32129-1370

BIO

UNITED WATER

ENVSERVICES

To:

POBOX229

HARRINGTON PARK.NJ 07640

Customer No. UNI37

RENTAL INVOICE

Invoice Number RT-OIGSSOPr

tnvoiceDate: 03/i6/i3

OueOate:

04/14/13

Page: 2

Ship

JOB-04S869

To:

8AVANNASTVVWTPPUMPSTABYPA8

Kenneth

Walker

SAVANNA

ST

JACKSON, MS

jso^^.ia^H.*.>^iii^^

Terms

Our Order

No . Salesperson

I 02/18/13 KENNETHWRLK| THOMPSON

TRUCK

|

Nat 30 Days

RO0133727

JIMTEMPLETON

Items:

RMNSTAU.

RT-INSTAU.

RNNSTALL

Description

Install2/13/13©1950.00

Install 2/14/13

@36OO.G0

—T a x Breakdown

MS

State

Tax 7% 4,642.61

ReotitTdC POBox281370,PortOrangaPL

32120*1370

bnctoas

not

paid

«5D*» tetnts

Incur

a Rnawcdwrga

@

1.5%permonth

Quantity

EACH

EACH

EACH

Sale

Data

03/16/13

03/16/13

03/16/13

Subtotal: $

66,300.00

ECC

Amount $

1,023.00

Tax:

4,642.81

Total:

70,965.61

8/9/2019 WRUA Audit

33/91

8/9/2019 WRUA Audit

34/91

HYDRASEgVIGE, INC.

p o e p ^

/

BHITo:

UNITED WATER

PO

BOX 229

HARRINGTON

PARK NJ 07640 -0229

ShipTo: UNITED WATER

38101155

SOUTH

JACKSON MS 39212

InvQiQe

Data

Salesperson

Order

Date

Order

No

Purchase

OrderNo

Social

Instructions

8/28/2013 | PB8 I

4/2/2013

| R14432C01 |

I

HS1Delivery

RaftWFet$r&?f^

Ctty

Srap^' U/M

De3tarirt^/81ockNtffntJ€r

Code

UnitPnos

Amount

f#

EA

GODWIN DRI PRIMEPPC3C0, SKID

WOtlNTED, DlESEl^iV^N

12^

PUMP

Sill

0229375-7

HOURS 9014 FLEET 271

2130$

$3.80000

$3,600

CO

108

EA

GOfcWrN DRI PRIME DPC300, SWD

(COUNTED,

DIESEL DRIVEN 12* PUMP

S/N

0334620^02H

HOUR^B 8B97 FLEET 318

2608

$3.80000

$3,eoojjo

100

EA

GQDVmD^ PWMEDPG30G, SKID

MOUNTED, DiESEL DRIVEN 12** PUMP

S/N 064297/02 HOURS 10800 FLEET. 45 9

2608

$3.80000

$3,80000

109

EA

GODWIN DR1PRIME DPC300,SKID

2608

$3.80000

$3,80000

.

MOUNTED,DIESEL DRIVEN 12°PUMP

'

SiN 09152910 HOURS 3097 3 FLEET 224

1C0 EA

GODWIN DRI PRIMEDPC3C0* SKID

MOUNTED,DIESEL DRIVEN12 PUMP

S/N

1164297/05 HOURS

8080 FLEET 47 6

2608

$9*808-QO

$3.80000

100

EA

GODWIN

OR

PRIME DPC3C0,SKID

MOUNTED. DIESEL DRIVEN12*PUMP

2609

$3,80000

$3.80000

S/N 9W584&4 HOUR8 99970 FLEET

B1388010C 10

t o o

EA

G^DWNDWWMEL^3Q0,SklD

MOUNTED,

LMESE4,

DRIVEN12 PUMP

S/N 0332022-04 HOURS 8517 FLEET

61749

L 0C 7

2608

$3,80000

$3,80000

1 0 0

EA

GODWIN

DRI

PRIME

DPC300, SKID

2606

63.80000

$3,80000

MOUNTED, DIESEL.

DRIVEN

12 PUMP

SVN 6332622-07 HOURS

99680 FLEET

B1747LOC

8

10 0

EA

GODWIN

DRI

PRIME

DPC300. SKID

MOUNTED, DIESEL DRIVEN 12 PUMP

S/N

914892-7

HOURS 99281 FLEET

B1373

2808 $3,80000

$3,88000

LOC

9

v»

8/9/2019 WRUA Audit

35/91

^

HYTJRA$l&V.CEvtNC.

PO BGK385

WA|ifeG^AJL

35180

205^47^328

Invo ice

BHITo:

UNITEDWATER

PO BOX 229

HARRINGTONPARK NJ 07640-0229

ShipTo: UNITED

WATER

38101166 SOUTH

JACKSON

MS 392 12

Date

Salesperson OrderDate

Older

No

PurchaaeOnto No*

Speotal tnstatcttona

R14432.001

C^'Stt^Jedt U/M

Dmo^iot/Slot*Number

100 EA

iGODWIN DRI

PRIME

eD300M, SKJD

MOUNTEDi DIESEL DRIVEN,

12°

PUMP

.

8/N0^5577-05

HOURS'44286

FLEET

414

Payment/Terms NET30

Received By x_

HS1Oalwery

Coda

Una Price

$3.80000

Subtotal

7000

Tex

FreightCharges

Total

Amount

Duo

Amount

$3,80000

$38.00000

$2.66000

$40,660.00

8/9/2019 WRUA Audit

36/91

mmw s mm h

20&647-6328

em To:

UNITED WATER

PO BOX 22 9

HARRINGTON PARK

NJ

07840-0229

Ship To: UNITED WATER

38101155SOUTH

JACKSON

MS

39212

Invojfce

Date Salesperson Order Date OrderNo PurchaseOrderNo

Speotal Instructions

.6734/2013 | POO I 4/2/2013 .1 R14432002 | |

HSI Delivery

1%^Period-5^2013^

Qty

Shtppetl

\M

fescf^tion / Stock Nimrtjer j Code

UnitPrica

Arriotfht

100

EA

GODWIN f^Rir^MEDPC300,SWD 1

MOUNTEDi

OIESEL

DRIVEW12

PUMP

S7N

02ip75^ HOURS 8014 FLEET:

271

2608

$3,80000

$3,80000

to o

EA

MOUNTED, DIESELDRIVEN12*PUMP

S7N:

0334520-02

H

HOURS 8897

FLEET: 318

2608

$3.60000

$3,80000

100

EA

GODWIN

DRIPRIMEDPC300, SKID

MOUNTED, DIESELDRIVEN 12. PUMP

S/N 084297/02

HOURS:

10800 FLEET 459

2668

$3^6000

$3.80000

1 0 0

EA

GODWIN

DRIPRIIWEDPC3G0, SKID i

MOUNTED, DIESEL DrUVENl2?

PU^JP

S/ty 00152910 HOURS. 3097,3 FLEET 224

2608

$3,80000 $3,80000

100

EA

GODWWORi PRtfi4£ DPeioO^sKib

MOUNTED,

DIESELDRIVeJ

121?

PUMP

m

118^297/05

HOURS 806 0 Fl1£F478

2608

$3,80000

$3,80000

100

EA

GODWIN DRI PRIME DPC3C0. SKID

^UktiEiJi DiEi^bRi^^12-PUMP

6VN:12$lM5H HOXlRS-00 FLEET .481

2608 $3.60000

$3,80000

ICO

EA

GODWIN DRiPRtMED^C3C0,8Klb .

MOUNTED, DB3gEL DFUVEN12° PUMP.

SiTI

12811171-2 HOURS 0 0 FLEET

482

2608

$3.80000

$3,80000

1.00

EA

GODWIN DRIPRIME

DPC300.SKID

I

MOUNTED,

DIBSM. DRJV^J

12

PUMP

SAM 12811406-2 HOURS 00 FLEET

483

2608

$3t80000

$3,600.00

100

EA

GODWIN DRI PRIMEPPC300, SKID

MOUNTED. DIESEL DRIVEN 12 PUMP

S/N 12811486-1 HOURS

00

FLEET

484

2608 $3,80000

$3.80000

10 0

EA

GODWIN

DRIPRIMECD300M, SKID

MOUNTED, DIESEL DRIVEN, 12 PUMP

S/N

0845577-05 HOURS 44286 FLEET 41 4

2606

$3.80000

$3,80000

Payment/Terms NETf3Q

Fr e

Subtotal

7000% Tax

>ight Gtiargea

j

$38,00000

$2,68000

. ,

Received By .

X

To ta l Amouo&Duo

$40,660.00

8/9/2019 WRUA Audit

37/91

877-438-2343

OEUVEREOTO

L)f\

J

r- *-k

W

o-4-

^,5** arfecf,, tfm,

5

8/9/2019 WRUA Audit

38/91

DELivennDTo

|11IW> 877-438-2343

3 .5

9D

G,S<

SaiJt cf,,

1m,

5454 1-55 South. P.O. Box 720999

.. By/am. Mississippi 39272-0999

(601)

371-2030

05.1 A\.

DRUM

EXCH.

SU P

TOTAL

SALES TAX

• 27.? >

r t r vEnEOOV

RECETZfDOY tdfTs

J^A^.

PLEASE PAYBY INVOICE IDENTIFY PAYMENT BY INVOICE NO. AND DATE

NOTE: MAKE CHECK PAYABLETO: J. S. BAILEY, INC.

ERRORS INPtiiCE. extension Atro

Aoomori

guoject to

cartnecjtOH

S3 l i 0

• Seller has Included those-fcdornl; siolo. nnd local taxos on this Invoicethat to Dieb'oM ol seller's Infoimallon,knov/tedgo, ond

b'oScf,

aro op^icablo lo Ihlssnlo.Tboso laws

lhalhavebocrrlneludod oroshown intno nppiopiiniocolumnof on tliooppicprialo

Eno.

Purchasermu:l

notify

soliorol

npplicoWn

Inxosnot Includedon

II1I3

InvoiceT;uqs nol

Included

onIhls Lv.-olcc vrfi bo bVlud toihopurchnsar nla lator.d.ito

togothor.v/lli

statutory poritliltOS andIn'.o'foct that

c'ellor

nwybe

ic'nulrod

topayto nnygovernment nrjancy.

8/9/2019 WRUA Audit

39/91

1 t

DELrVKflEOTO

UfO&e,<

uJafe.r

5454 I-55 Smith, P.O. Box

720909

Byrftm, Mississippi 39272-0999

(001)371-2030

021813

No.

38658

/

PAYMENT

oELiveneo a t .

Siles

T« No.

Cyit-OidorUo

r odOJCdnv i fo .

SntoaToiCodo

GASOLINE, 3, UN1203PGII, Flammable Liquid

iSgLl i

NA1993PGH1,

Combustible Liquid

\Q I

PACKAGES

No.

Stylo

PRODUCT DELIVERED

QUANTITY

TAxuicu ioEoiupni c t i

FED.

STATE

EM

H ) ^& (& r

um

:2££2

UJ

mi

fyJtj'J^A-f

6N»

a)

jferL/,V

8/9/2019 WRUA Audit

40/91

8/9/2019 WRUA Audit

41/91

^ 5 9©

DELIVERED

TO

^J

n;

^-

8/9/2019 WRUA Audit

42/91

DELIVERED

TO

(J/0r+'ec^

LOci^v-

DELIVERED AT.

;; ' : :

iJiKi

C'JlLOrCSfNl

ruc tOlPwmSN'a

, S. Bdiiccf,. 1m.

5454 I-55

South,

P.O. Box

720999

Byram. Mississippi 39273-0999

(601)371-2030

0S i*X3

. No. 38629

Si la>

r*»

Coda

RocciVcdOy-

Cjs .N-

Clwic

5-761;.

TOTAL

PAYMENT

GASOLINE, 3,

UN12Q3PG1I,

Flammable Liquid

ESEL, 3, NA1-993PGil.il, Combustible Liquid

r,-fli

t axk ic ludeo iupfuce

'

to t

FED.

PACKAGES

No.

Style

. PRODUCT DELIVERED

QUANTITY

STATE

m

M il

U?SL^lA»r j

/ OOP

£7

2 3

'j>t2j£J±& ££&>-

D7ED DTESHC

rOB£

'MUIM ir\A/-\DI..1:. uou .

Customor

n'greos to

pay

a|ate^lSi}?^dKSpp^o^%poi

monlh or Iho maximum

rolo allowod

In

cuslomor'e

Slato.ol

«duOOCOrt£ij^

pay ronsonablo

attorney's

Iocs

ond

COfila

II

collodion

Is

roquirod.

OELtVEnEO DY

nscEtVE-aiiY

8/9/2019 WRUA Audit

43/91

£390

. 'EflCDTO

ELIVEflCDTO

877-438-2343

&

8/9/2019 WRUA Audit

44/91

mmmmrnm^ 877-438-2343

P - 5 ^

o

PELivencoTo

' . Qft) )-ei

\ajo\

fl.S. iBctifety, 1m,

5d

By-

Cash -

Cnccr

8/9/2019 WRUA Audit

45/91

DELIVER.

EDTO

0.S. %« eq,

Inc.

5^54 1-55

Soulh,

P.O. Box

720999

Byram, Mississippi 39272-0999

(601)371-2030

0?.f?5J.3 NOi- 38800

DELIVERED

AT

£S£\

CaVjjTMliO. CviLOrdorNo.

FucIOIPei r rJ IHo.

S»l«sT«tCrxi>

QASOL1NE, 3, UN1203PG11, Flammable Liquid

® DIESEL, 3, NA1993PGIIS, Combustible Liquid

PACKAGES

No .

Style-

WM

PRODUCT

DELIVERED

i ^ S c

lAQSL^L

j-(^Ji_

jZ/l5 , 5 CcJjfi ro

«-

s

DYED DIESEL FUEL

NON

TAXABLE

USE

ONLY, PENALTY

FOR TAXABLE

USF

QUANTITY

TAXBlCUIOEDlMP/'uCE

FED.

STATE M

m

0

00?

Pos t ed

Prlco

Lose

Tohip

DPA

fttojlicd Oy-

Ci»h-

ClvtfP,®Q

Customer

og'ioos

lo paya latecharge onpastduo

bolanco

ol 1ri% per

monlh

orthe

maximum

ralo allowod In

customer's Slola ol rosldonco, v/hlchovor Isloss; and (urlhor ngrcas topny toosonablo attorney's fees and cocls

IIcollodion Is roqulrod.

DRUM

EXCH;

SUBTOTAL

MM.

60

CELrvEREDIJY

1314

P.ECEIYEO

OY

PLEASE PAY BY INVOICE .IDENTIFY

PAYMENT

BY INVOICE NO. AND DATE

NOTE: MAKE CHECK PAYABLE

TO: J. S.

BAILEY,

INC.

EiUl&RS i)M*nice.

exTE»3ioii ah d Aoouioii sufuecr

to

connncrto/i

SALESTAX

TOTAL

3SS&J.D

Sellerhas IncludedIhoso fodoral, slain, nnd locnl tnxes on this Invoice that to the b'osiol noiior'sWoimalion, knowledge, ond belief, aro eppfeoNe to this- tale, Thoso taxoa

thaihovo boon included tuashown In the appropriate column orcn Ihn

nppr&p'lato

lino. Purthatormustnotily sellerol nppttchblo tnxosnotIndudodon Ihbinvoice.Taxes not

.

Included

on

Ihlg Involco

wtlbe

bUtod

lotnopurchasersi n

Inter

dato lognthor

wiih atnluiory

pnrullesond Interest that

acBot

meybo

required

topoyto anyoovemment ansneyf

8/9/2019 WRUA Audit

46/91

X

fl.S. WtiMefy,

1m;

PELIVEHEDTO

5451 1-55 South. P.O. Box 720999

By-ram, Mississippi .

39272-0999

—

-.(601) 37-1

>2030 —

J.

2ni

2

Na-37428'

DELJVEnED

AT.

Solas ta x

Ka.

CuclOitlor

Uo. *

foi l

03

IWrrJ

1.':

Se t s Td>

C^ io

GASOLINE, 3, UN1203PGII, Flammable Liquid

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8/9/2019 WRUA Audit

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8/9/2019 WRUA Audit

48/91

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PACKAGES

•No.

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PRODUCT

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TA.XHICLUOEOViP.n,ICE

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8/9/2019 WRUA Audit

49/91

Append lxE

8/9/2019 WRUA Audit

50/91

feb

12

to

01:®p GiViLTech

P.O.Boxl28?2

Jaok&on,

MS 39236*2852

a n

To

United WaterEov&ornnemal.^nc.

Wtttd Wai«

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P.O. 8ax229

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8/9/2019 WRUA Audit

51/91

Feb 12 13

OfcOOp

CiVILTeCh

62/lirtS

oato

CiViLT^ch.Inc

Tims by Job Detail

January 2013

Name

Bitting

Status

11404 co l Wastewater Msnaaomotit

Prltwrtp9l/EnfltnaBr

Mccdy,

Elmore

MocHJy. Elmore

Moody. Elmore

Moody, Etmoro

Moody,

Etmoro

Mapd^Ejriwr*

Woody,

Efrnora

Mpocly. Etmoro

lMoo

8/9/2019 WRUA Audit

52/91

m 12 13 OZDOp GMLTech

6017131703

fcST.PM

rJ2/ii/«

Dele

Time by

Jd|b

Detail

January2013

Warn*

Duration

Wtiirj

Status

01/30/2013 lewis,Anthony UnbDed

01/31/2013

Lewis,Anthony

UnfiHod

9:00

9*0

TotalProjectManagement

182*0

rota}11-004OOJWastewater Management

201:00

TOTAL

201:00

P*

P3fjo2

8/9/2019 WRUA Audit

53/91

8/9/2019 WRUA Audit

54/91

Mar 11 13 0935a CMLTedh

mm

ow i i m

Pato

CiVILTechflnc.

t ime by Job Detail

February

2013

Nome BIBlngStatuo

11*004COJWastewater Management

Principal/^ngtuoer

02#tr2Q13

OPJO2/2013

025W2013

02^4/201.3

02/Q$r2013

0>#/20l3

02/07/2013

02tf8fl t013

02#£U2013

02A0/2Q13

02/11/2013

02/12*2013

02/13/2013

02/14/2013

02/15/2313

Q2/tW2013

13

oifti/eoia

0?rt3/2013

$&S8

8/9/2019 WRUA Audit

55/91

.fiinl213

1053a

Cfl/lTecfi

POllotf t t fe,

Bl ITu

United

WowrEnvironmental, ln&

United Wwer. Jutison, MS

P.O.

Bo x 229

Harrington

itorfe,

Ml

07G4(MI229

Description

General

Mairttonaoee-CJV LTcd% Inc.

May

1- May31.2013

CiVtLTecb.

inc.

Vendor

tf 29485

Projc^ Monqattitcat- A. ljQ**'a

Principal/Engineer . n.Moody

8/9/2019 WRUA Audit

56/91

4yn 12 13 1#22a CMtTech

6 7 3 7 3

HMm

08/11/13

Otto

CIViLTech, Inc.

Time

by

Job Detail

May2G13

Name

11-004 COJWastewater

Management

Prfnclpal/ErtBlneer

05/01/20-3 Moody,Etmore

05/02/2013

Moody,

Elmore

09/D3/2013 Moody.Ebnere

05/04/2013

Moody. Ebtwre

03/03/2013 Moody.Etmore

Ob/io/2013 Moody, htmore

06/11/2013

Moody, Etmore

05/12/2013

Moody.

Etmore

OS/13/2013

Moody, Etmore

05/14/2013

Moody, Etmore

05/15/2013 Moody.

Etmore

OS/1672013

Moody. Etntoto

05/17/2013

Moody. Etmore

05/18/2013 Moody, Ebnora

05/18/2013

Moody,

Elmore

00720/2013 fi^y.Etmoie

05/21/2013 Mbbdy.EBnore

03/23/2013 Moody.

Eftnbre

05/24/3013

Moody,

Etrnoie.

05/22/2013 Moody,Ettnote

05/28/2013 Moody,

Etmore

OSferJ/2013 Moody,

Etmore

0509/2.013

Moody, Etmore

05/502013

Moody.

Smore

05/31/2013 Moody,

Ermbro

Total Prfnctyi3lrEris&teer

Project

Manarjement

05/01/2013 Lewis,Anthony

BBHitgSfabys

uurattqn

non t

Unbilled

3 * 0

UnbiTjod

7t ib

Unbilled

3:00

UnuiOed

4:00

UnbtOec

290

Unbitted

4:00

Unbilled

5:00

Unbilled

3:00

Unbilled

430O

Unbilled

3:00

Unbilted

3:00

Urbllted

3.-00

Unbilled

£ 0 0

Unbilled

4A O

Unbilled

1*0

Unbilled

3:00

UnbSled

3900

Unbilled

2J901

Unbilled

4100

Unbilled

4:00

Unbilled

230 .

Unblfed

3*0

Unbilled 3:00

UnblSed

230

Unbfled

3 s»

00:30

UnbtOed

9:00

UnblQed

0:00

Unbilled

8.-00

Unbilled

2*J0.

Unbilled

1:00

Unttffed

9«0

UnbOad

9:00

Unbilled

9:00

U

abated

8:00

UobKfed

650

Unbilled

2:00

Unbilled

1.-00

UnbSled

9 2 0

UobSfed

0 3 0

BlOD

nbEJcd

Unbifed

a*w

Unbilled

4-36

Unbilled

2JB0

Unbil led

ISO

UnbitJcd

050

Unbtlfed

9.-00

Unbilled 9:00

Unbilled

SiOP

Unbilled

SflO

Unbilled

2.-00

Unbred 1.-00

Unbilled

AVQO

Unbilled

03P

Unbilled

95 0

Unbilled

9.-30

Unbilled

6300

201.00

tjemenl

__„„201O0

231:00

05/02/2013

06/03/2013

06704/2013

03703/2013

Q5ffi6/2013

0307/2013

05/08/2013

05/09,2013

03/10/2013

05/11/2013

05/12/2013

ps/ ia/zata

05/140013

06/16/2013

0$7l8/20t3

05/17/2013

OS#&2013

05*18/2013

06720/2013

05/21/2013

09/22/2013

05/23/2013

05/2472013

05/25/2013

08/20/2013

03/27/2013

05/28/2013

05/29/2013

05/20/2013

OS/3T/2013

Lewis,Anthony

Lcwb,

Anthony

LcwbiAnthony

Lewtts.Anthony

Lewis.

Anthony

Lewts,Anthony

Lewb. Anthony

Lewts, Anthony

Lewis. Anthony

Lewie,Anthony

Lewis, Anthony

Lewis,

Anthony

Lewie. Anthony

Lewis.Anthony

Lewb,

Anthony

Urate, Anthony

Lewts.Anthony

Lewb.

Anthony

Lewie. Anthony

Lewis, Anthony

Lewis. Anthony

Lewis. Antnony

Lewie,

Anthony

Lewis, Anthony

Lewis. Anthony

Lewis. Anthony

Lewfg,Anthony

Lewts.Anthony

Lewis, Anthony

Lewis. Anthony

Total Pre/eel Management

Total 11-004COJWastewater Management

TOTAL

p3

Pagol

8/9/2019 WRUA Audit

57/91

M iB13 08^5a Ciylteoh

^

GiVuVTech, foe.

P.O.

Box 12852

BUI

To

UnlisdWaterEnvironmental, Inc.

UnitedWater- Jncfcson, MS

P.O.

Bo x

22 9

Harrington

Park.NJ 07640-0229

60.17131703

P2

l lWdtt i f t

Dale ltIVOiCQr#

7/ 4/2

8/9/2019 WRUA Audit

58/91

M 16 13 08i2&

10n7FM

07/12/13

CJVlTech

Oato

CIViLTech, Inc.

time by

Job

Detail

June 2013

N?rna

Billing smtue

11-004 COJWastewater

Management

Prtnctpol/Engtneer

08/01/2013 Moody.

EJmote

08/02/2013 Moody.Elmcre

08/03/2013

Moody,

Etmote

08/04/2013 Moody.BrnOm

08/05/2013 Moody, Elmore

05/06/2013

Moody, Elmore

08/07/2013

Moody. Etmore

03/08/2013 Moody,Etmore

08/06/20/13 Moody, Etmore

08/10/2013 Moody,Etmoro

08/11/2013 Moody, Elmore

03/12/2013 Moody.Bmoro

09/13/2013 rvtoOdy.BmbfO

08/18/2013 Rbboy.lSlrnofa

06fl6gp13 Moody, emoro

DO/17/2013

Moody.

Brriore

p6/1fl/20f3 Moody, Brncra

08/19)2013 Moody, Etmora

06£Q/2013 ôody.Hmwo

08/21/2013

Moody;

Elmora

03/22/2013

Moody. Etmore

06/23/2013.

Moody. Etmore

08/24/201? Moody, Etmoro

(10/26/2013 Moody, Elmcro

08/27/2013 Moody.Bmqra

08/28J2013 aicody. Bmore

08730/2013

Moody,

Etmoro

Total Principal/Engineer

Projecttttanaaement

q8/0.1/2qi3 Lewb, Anthony

03/02/2013

06/03/2013

OSAM/2013

06/06/2313

06707/2913

06/08/2013

08/09/2013

08/10/2013

00/11/2013

09/12/2013

08/13/2013

0$iri4/20'l3

OB/i6ft0l3

03/1672013

05/17/2013

05/16/2013

00/18/20.13

06720/2013

09721/2313

08/2272013

03/2372013

08/24/2013

08/26/2013

08728/2013

08/27/2013

08/28/2013

Lewb,

Anthony

Lew's. Anthony

Lev«is,Artlhofy

LewBÂnihor^

Lewis; Anthony

Lewts,AhJtiony

Lswb.Ahthory

Lewts,Anthony

Lewi?,Anthony

Lewb,

Anthony

Lewis. Anthony

Lewis.Anthony

Lâ.ARtfiopy

LlowiJ?An,ihorry

t^rwb,Anthony

Leielg.Anthony

Lewis.Anthony

Lewb.Anthony

Lewis, Antltohy

Lewis,Anthony

Lewis,Anthony

Lewb. Anthony

Lewk,

Anthony

Lewis, Anthony

Lewis.Anthony

Lewb, Anthony

Lewb. Anthony

Unbil led

Unbilled

Unbilled

Uibnted

UnbBted

Unbilled

Unbilled

Unbilled

UntaStad

UnbBted

Unbilled

Unbilled

UnbQle'd

unWtted

UnbHtcd

UnbSled

UnbBted

.Unbtlted

Unbilled

UnbEled

unonted

Unbated

UnbHtcd

Unbtlted

IJnbtited

Unbfited

UnbSled

UnbRerf

Unbfiied'

UnbBted

Unbnted

Unbaiod

UnbHted

tinbtned

UnbBted

Unbilled

UnbSled

UnbBted

UrtbOled

Unbaed

Uobaicd

UnbEfed

UnbSted

UhbaTad

UhbHIed

Unbilled

Unbilled

Unbilled

Unbilled

Unbilled

Unbilled

Unbilled

Unbilled

Unbilled

6017131703

Duration

4:00

3:00

1:00

3:00

2:00

2:00

4:09

4:03

a :oa

-1:00

2:03

4.00

3:00

3:00

2:03

3:00

2:09

i o a

3:00

2:00

3:00

4:30

2:30

3:00

a-oo

2 0 9

4:09

70:00

2:03

1:90

9:00

0:30

9:30

8:30

6:00

1:30

1iOD

0:00

0:00

9:30

8:30

6:00

i;?o

1:00

9:09

0:00

8:30

9:oo

5:00

1:30

1:00

9:00

9:00

9:30

0:90

5:09

PJ3

Pnflol

8/9/2019 WRUA Audit

59/91

Jul 15 13

0853a

libirPM

07/12/13

CiVlTOch

CiViLTecJi, fnc.

Time

fay Job

Detail

June21^3

-SIS ^.

.«W*5 ?L-

TO*?.6 18^

0&29/2013 Lewb,

Anthony

Uribafid

0673072013

Lewis,Anthony

UnbtUed

Total Project Management

Total 11-OU4 COJWastewaterManagement

TOTAL

6017131703

Duration

2:00

1:00

181:00

258:00

259-.00

P*

Pago

2

8/9/2019 WRUA Audit

60/91

Appendix

F

8/9/2019 WRUA Audit

61/91

&

ASSOC IATES ,

LLC

raA^pUSWAttACE, Prcildenl

Il5;$t Cbfegress SL

Jackson,MS 39201

pb:6^321^1

fox;

603321,975^

«maH: m'6oconstf©grnall.com

February 16,2013

BILL

TO :

United .WaterEnvironmental Services, bio.

United

WMr-jmti6n,m

P.O. Box 22fl

Harrin§tohParJ3$@$

Sfc&&&

Total Aittfeottgife $43,682.49

^?*^ ?rJ ?J5^ruc1fc n CoAIAC. ^Associates, LLC

rAAC.COTJSTRlJCTTW

MARCUS L WALLACE,PRESIDENT

DATT

UMTTEOWATERSERVICES MISSISSIPPI, LLC DATE

KEMM WALKER, OPE^TOJNS manager

UNnlEDWATERSERVICES M|8StS8fPPl, LLC DATE

PETE

COR$ARO,PROJECTttANAGBR

'SpecializingIn Professional

Serviced,

Projectarid

Program Management,

Commercial Construction, and

Industrial Sales

p.2

8/9/2019 WRUA Audit

62/91

8/9/2019 WRUA Audit

63/91

1/24/2013

Bto30fi

1/29/2013

1/26/2013

1/20/2013

Ii29/?013

1/4^013

100/2013

1/28^Q13

l£fi/2&13

BtosofidsLandAppl.

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1/2972013 BJoaafrcts

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Appl.

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21709

21600

21801

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21804

21805

16.08

16.34

15.02

19.14

17;79

17>63

16.32

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1&20

t ons

6,46

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6.46

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6:46

t ons

6 .46

tone

6.45

toos

6.45

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tons

6.45

tons

8/9/2019 WRUA Audit

64/91

1E8/2013

1/2^2012

1/20/2013

1/2^2013

1/2072013

1/20^013

UndAppl.

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6

Documents

WRUA Audit