July 13, 2011
Mrs. Laura Gentry, City Recorder
Town of Wartrace
P.O. Box 158
Wartrace, Tennessee 37183
Dear Mrs. Gentry
In the attached report I have outlined a system for tracking revenue and expenses
of the water and wastewater systems; and a system for tracking water and
wastewater capacity (usage).
The accuracy of the master meter at the water plant can be verified by measuring
the amount of water in the clear well, run the pump for an hour and measure the
amount of water left in the clear well. The difference in the clear well
measurements is an indication of the amount of water pumped in an hour. The
system operator can make the calculation to verify the accuracy of the master
meter.
In tracking utilities, it is necessary that the town maintain separate accounting
systems for water and wastewater. This is necessary even though the auditor may
combine them in the year end finance statements.
I plan to come to Wartrace today to review the report and assist with preparing the
graphs, if you chose to follow our recommendations. Please let me know if you need
additional assistance.
Sincerely
Ron Darden
Municipal Management Consultant