Court Opinion

ID: 3352133
Source: CourtListenerOpinion
Date Created: 2016-07-05 17:59:13.705191+00
Date Added: 2024-06-11T11:25:59.839599
License: Public Domain

[EDITOR'S NOTE: This case is unpublished as indicated by the issuing court.]JOINT LIST OF DISPUTED ISSUES
Pursuant to the Court's Order dated October 23, 1996, the CT Page 694-IIII Plaintiff, City of New Haven Water Pollution Control Authority ("WPCA") and the Town of Hamden ("Hamden") hereby submit to the Court their joint list of disputed issues:
    1.  Are Hamden's claims based on fiscal year 1983-1984 and 1984-1985 as alleged in Count 2, paragraph 6 of its Counterclaim time-barred by the applicable statute of limitation?
    2.  Is section 405 of the contract between the parties a condition precedent and was it performed?
    3.  Whether Hamden is entitled to a credit for "sludge ticket revenue" in the amounts set forth and for the years set forth on the attached stipulations?
    4.  Whether Hamden is entitled to a credit for interest earned in the amounts set forth and for the years set forth on the attached stipulations?
    5.  Should Hamden be properly charged for legal fees in the amounts set forth and for the years set forth on the attached stipulations?
    6.  Should Hamden be properly charged for a portion of reimbursement to CONH in the amounts set forth and for the years CT Page 694-JJJJ set forth on the attached stipulations?
    7.  Should Hamden be properly charged for accounting expenses in the amounts set forth and for the years set forth on the attached stipulations?
    8.  Should Hamden be properly charged bad debt expenses in the amounts set forth and for the years set forth on the attached stipulations?
    9.  Should Hamden be properly charged for placement reserves in the amounts set forth and for the years set forth on the attached stipulations?
    10. Should Hamden be properly charged for the fixed asset study in the amounts set forth and for the years set forth on the attached stipulations?
    11. Should Hamden be entitled to a credit for settlement funds relating to the Zimpro action in the amounts set forth and for the years set forth on the attached stipulations?
    12. Should Hamden be properly charged for collection and pumping expenses in the amounts set forth and for the years set forth on the attached stipulations? CT Page 694-KKKK
    13. Should Hamden be properly charged for billing and customer expenses in the amounts set forth and for the years set forth on the attached stipulations?
    14. Should Hamden be properly charged for the "Tweed/New Haven" expense in the amounts set forth and for the years set forth on the attached stipulations?
    15. Should Hamden be properly charged for capitol projects funded from the "CDM litigation proceeds" in the amounts set forth and for the years set forth on the attached stipulations?
    16. Should Hamden be properly charged for a share of the so-called "Zimpro in-kind" settlement services?
17. Is New Haven entitled to recovery in quantum meruit?
PLAINTIFF:                               DEFENDANT: CITY OF NEW HAVEN                        TOWN OF HAMDEN WATER POLLUTION CONTROL AUTHORITY
By: _______________________              By: ________________________ David E. Rosengren, Esq.                David M. Reilly, Esq. CT Page 694-LLLL Pepe  Hazard, LLP                       Reilly  Reilly Goodwin Square                           129 Church Street Hartford, CT 06103-4302                  P.O. Box 1533 Tel. No. (860) 522-5175                  New Haven, CT 06506-1533 FAX: (860) 522-2796                      Tel. No. (203) 777-3990 Juris No. 101812                         FAX: (203) 495-6166
CERTIFICATION
I hereby certify that a copy of the foregoing was mailed postage pre-paid to all counsel and pro se parties of record on this 18th day of February, 1997 as follows:
Counsel for the Town of Hamden
David M. Reilly, Esq. Reilly  Reilly 129 Church Street P.O. Box 1533 New Haven, CT 06506-1533
Counsel for The City of New Haven
Atty. Patricia A. Cofrancesco Deputy Corporation Counsel CT Page 694-MMMM City of New Haven Office of Corporation Counsel 165 Church Street New Haven, CT 06510
David E. Rosengren
 FISCAL YEAR 1983-84
(July 1, 1983 — June 30, 1984)
Basis of Billing Before Claims                             $1,301,927
Paid for Fiscal Year 1983-84                               $1,301,927
Total Owing Before Claims                                          $0
HAMDEN'S CLAIMS
                         %               Hamden       Claim Description       Proration = Cost x Flow Rate  =  Amount -----------       ---------   ----   ---------     ------ 1. Sludge              87.31%    $8,683   22.1%        ($1,919)      $0 Ticket                                                             ------ Revenue CT Page 694-NNNN ($9,945)
2. Interest Earned
     On Customer       87.31%  $347,823   22.1%       ($76,865)      $0 Receivables                                                      ------ ($398,387)
3. Legal Fees Charged to Hamden
     Zimpro                     $35,198   22.1%        ($7,779)      $0 ------
     CDM                        $40,700   22.1%        ($8,995)      $0 ------
4. Portion of          12.69%   $31,909   22.1%        ($7,052)      $0 Reimbursement                                                      ------ to CONH ($251,358)
5. Accounting                   $14,767   22.1%        ($3,264)      $0 CT Page 694-OOOO Expenses                                                           ------
6. Amortization                 $41,632   22.1%        ($9,201)      $0 ------
7. Credit from                                        ($10,881)      $0 prior year                                                         ------ 1982-83
   Total Hamden Claims Approved                                     ($0) ------
                                    Amount Due WPCA (HAMDEN)         $0 ======
 FISCAL YEAR 1984-85
(July 1, 1984 — June 30, 1985)
Basis of Billing Before Claims                             $1,462,831
Paid for Fiscal Year 1984-85                               $1,462,831
Total Owing Before Claims                                          $0 CT Page 694-PPPP
HAMDEN'S CLAIMS
                         %               Hamden       Claim Description      Proration = Cost x Flow Rate  =  Amount -----------      ---------   ----   ---------     ------ 8. Sludge Ticket       92%     $31,068    18%       ($5,592)        $0 Revenue                                                           ------ ($33,770)
9. Interest Earned
      On Customer       92%    $472,000    18%       ($84,962)       $0 Receivables                                                     ------ ($513,043)
10. Portion of           8%     $23,026    18%       ($4,145)        $0 Reimbursement                                                     ------ to CONH ($287,908)
11. Accounting                  $41,408    18%       ($7,453)        $0 Expenses                                                          ------
Total Hamden Claims Approved                                     ($0) CT Page 694-QQQQ ------
WPCA'S CLAIMS
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 1. Legal Fees Not Charged to Hamden
      Zimpro                   $122,735    18%        $22,092        $22,092 -------
      CDM                      $122,569    18%        $22,062        $22,062 -------
2. Operations                 $307,691    18%        $55,384        $0 Expenses                                                         -------
    Total WPCA Claims Approved                                       $44,154 -------
                    Amount Due WPCA                                  $44,154 ======= CT Page 694-RRRR
 FISCAL YEAR 1985-86
(July 1, 1985 — June 30, 1986)
Basis of Billing Before Claims                             $1,466,345
Paid for Fiscal Year 1985-86                               $1,397,387
Total Owing Before Claims                                     $68,958
HAMDEN'S CLAIMS
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 12. Sludge Ticket     88.75%    $51,067   18.5%      ($9,447)      $(9,447) Revenue                                                        --------- ($57,540)
13. Interest Earned
      On Customer     88.75%   $378,725    18.5%     ($70,064)     $0 Receivables                                                  --------- CT Page 694-SSSS ($426,733)
14. Billing and                $240,805    18.5%     ($44,549)     $(44,549) Customer                                                       --------- Service
15. Legal Fees Charged to Hamden
      Zimpro                   $235,497    18.5%     ($43,567)     $0 ---------
      CDM                      $197,897    18.5%     ($36,611)     $0 ---------
16. Portion of        11.25%    $23,972    18.5%     ($4,435)      $0 Reimbursement                                                  --------- to CONH ($213,000)
17. Accounting                 $113,967    18.5%     ($21,084)     $0 Expenses                                                       ---------
Total Hamden Claims Approved                                   ($53,996) CT Page 694-TTTT --------- Amount Due WPCA                                 $14,962 =========
 FISCAL YEAR 1986-87
(July 1, 1986 — June 30, 1987)
Basis of Billing Before Claims                             $1,685,354
Paid for Fiscal Year 1986-87                               $1,480,612
Total Owing Before Claims                                    $204,742
HAMDEN'S CLAIMS
                        %                Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 18. Sludge Ticket     89.94%    $44,871    18.5%     ($8,301)      $(8,301) Revenue                                                        --------- ($49,890)
19. Interest Earned CT Page 694-UUUU
      On Customer     89.94%   $341,962    18.5%    ($63,263)      $0 Receivables                                                  --------- ($380,212)
20. Collection                 ($68,180)   18.5%      $12,613      $(10,113) and Pumping                                                    ---------
21. Billing and                $202,531    18.5%     ($37,468)     $(37,468) Customer                                                       --------- Service
22. Bad Debt
      Attributable             $600,563    18.5%                   $(11,177) to New             x 10.06 = 60,416    x 18.5   (11,177)     --------- Haven Customers
23. Portion of       10.06%     $26,423    18.5%     ($4,888)      $0 Reimbursement                                                  --------- to CONH ($281,602)
24. Accounting                  $76,544    18.5%     ($14,161)     $0 CT Page 694-VVVV Expenses                                                       ---------
    Total Hamden Claims Approved                                   ($67,059) ---------
WPCA'S CLAIMS
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 3. Legal Fees Not Charged to Hamden
      A. Zimpro                $971,602    18.5%      $179,746      $179,746 --------
      B. Enforcement            $28,375    18.5%      $5,249        $5,249 --------
      C. CDM                   $256,984    18.5%      $47,542       $47,542 --------
    Total WPCA Claims Approved                                      $232,537 -------- CT Page 694-WWWW
                               Amount Due WPCA                      $370,220 ========
 FISCAL YEAR 1987-88
(July 1, 1987 — June 30, 1988)
Basis of Billing Before Claims                             $1,825,630
Paid for Fiscal Year 1987-88                               $1,579,000
Total Owing Before Claims                                    $246,630
HAMDEN'S CLAIMS
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 25. Sludge Ticket     88.75%    $45,227    18.5%     ($8,367)      $(8,367) Revenue                                                        --------- ($50,960)
26. Interest Earned CT Page 694-XXXX
      On Customer     88.75%   $320,583    18.5%     ($59,308)     $0 Receivables                                                  --------- ($361,220)
27. Bad Debt
      Attributable    10.06  x ($266,348)  18.5%      (4,957)      $(4,957) to New                 = 26,794      x                       --------- Haven Customers
28. Legal Fees Charged to Hamden
      A. Zimpro                $138,138    18.5%     ($25,556)     $0 ---------
      b. Enforcement           $122,564    18.5%     ($22,674)     $0 ---------
      c. East St.              $23,489    18.5%     ($4,345)      $0 Enf.                                                     ---------
      d. CDM                   $256,775    18.5%     ($47,503)     $0 --------- CT Page 694-YYYY
29. Portion of        10.06%    $30,364    18.5%     ($5,617)      $0 Reimbursement                                                  --------- to CONH ($261,722)
30. Accounting                  $45,425    18.5%     ($8,404)      $0 Expenses                                                       ---------
31. Replacement                 $50,000   22.1%1 ($11,050)     $0 Reserve                                                        --------- Account
    Total Hamden Claims Approved                                   ($13,324) ---------
WPCA's CLAIMS
                                          Hamden    Claim Description                  Cost   Flow Rate   Amount -----------                  ----   ---------   ------ 4. Penalties                  $180,000    18%       ($33,300)      $33,300 -------
Amount Due WPCA                 $266,606 CT Page 694-ZZZZ ========
FISCAL YEAR 1988-89
(July 1, 1988 — June 30, 1989)
Basis of Billing Before Claims                             $1,929,961
Paid for Fiscal Year 1988-89                               $1,579,000
Total Owing Before Claims                                    $350,961
HAMDEN'S CLAIMS
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 32. Sludge Ticket     90.12%    $46,565    18.5%    ($8,614)       $(8,614) Revenue                                                        --------- ($51,670)
33. Interest Earned CT Page 694-AAAAA
      (a) On Customer  90.12%  $226,541    18.5%    ($41,914)      $0 Receivables                                              --------- ($251,411)
      (b) On           90.12%    $6,022    18.5%    ($1,114)       $0 Replacement                                              --------- Reserve ($6,682)
34. Bad Debt
      Attributable     9.88    ($254,424)  18.5%    $47,068        $(4,650) to New Haven              = 25,137            (4,650)        --------- Customers
35. Legal Fees Charged to Hamden
      a. Zimpro                 $59,862    18.5%    ($11,074)      $0 ---------
      b. Enforcement            $59,792    18.5%    ($11,062)      $0 --------- CT Page 694-BBBBB
      c. Union                  $13,454    18.5%    ($2,490)       $(2,490) Street                                                    ---------
      d. CDM                    $58,766    18.5%    ($10,872)      $0 ---------
36. Fixed Assets                $88,719    18.5%    ($16,413)      $0 Study                                                          ---------
37. Zimpro Action              $100,000    18.5%    ($18,500)1 $(18,500) Receipts                                                       ---------
38. Portion of        9.88%     $34,694    18.5%    ($6,418)       $0 Reimbursement                                                  --------- to CONH ($341,362)
39. Penalties                  $150,000    18.5%    ($27,750)      $0 ---------
40. Accounting                 $189,492    18.5%    ($35,056)      $0 Expenses                                                       ---------
41. Replacement                 $50,000  22.1%2 ($11,050)      $0 CT Page 694-CCCCC Reserve                                                        --------- Account
    Total Hamden Claims Approved                                   ($34,254) ---------
                                Amount Due WPCA                    $316,707 =========
FISCAL YEAR 1989-90
(July 1, 1989 — June 30, 1990)
Basis of Billing Before Claims                             $2,676,071
Paid for Fiscal Year 1989-90                               $1,750,000
Total Owing Before Claims                                    $926,071
HAMDEN'S CLAIMS
%               Hamden     Claim CT Page 694-DDDDD Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 42. Sludge Ticket     90.2%     $56,515    18.5%    ($10,455)     $(10,455) Revenue                                                       ---------- ($62,655)
43. Interest Earned
      a. On Customer  90.2%    $285,786    18.5%    ($52,868)     $0 Receivables                                              ---------- ($316,836)
      b. On           90.2%     $16,003    18.5%    ($2,961)      $0 Replacement                                              ---------- Reserves ($17,742)
      c. On CDM       90.2%    $137,275    18.5%  ($25,395)2  $(25,395) Proceeds                                                 ---------- ($152,190)
44. Collection                 $415,837    18.5%    ($76,930)     $(76,930) and Pumping                                                   ----------
45. Billing and                $583,942    18.5%    ($108,029)    $(108,029) CT Page 694-EEEEE Customer                                                      ---------- Service
46. Bad Debt
    a. Attributable to                      $200,000    18.5%    ($37,000)     $0 Hamden                                                     ---------- Receivables
    b. Attributable  9.8%    $1,668,165    18.5%    ($308,611)    $(30,244) to New          x      = 163,480      x      (30,244)      ---------- Haven Customers
47. Legal Fees Charged to Hamden
    a. Zimpro                    $6,745    18.5%    ($1,246)      $0 ----------
    b. Enforcement               $1,773    18.5%    ($328)        $0 ----------
c. CDM                       $1,300    18.5%    ($241)        $0 CT Page 694-FFFFF ----------
    d. General       9.8%          $359    18.5%    ($66)         $0 ($3,661)                                                   ----------
48. Fixed Asset                 $10,948    18.5%    ($2,025)      $0 Study                                                         ----------
49. Zimpro                     $150,000    18.5%  ($27,755)2  $(27,755) Action                                                        ----------
50. Portion of        9.8%      $14,085    18.5%    ($2,606)      $0 Reimbursement                                                 ---------- to CONH ($169,937)
51. Tweed New                  $225,000    18.5%    ($41,625)     $(41,625) Haven                                                         ----------
52. Accounting                 $103,465    18.5%    ($19,141)     $0 Expenses                                                      ----------
53. Penalties                   $11,000    18.5%    ($2,035)      $0 ----------
54. Replacement                 ($6,200) 22.1%1 $1,370        $0 CT Page 694-GGGGG ----------
      Reserve                   $50,000  22.1%1 ($11,050)     $0 Account                                                     ----------
    Total Hamden Claims Approved                                  ($320,433) ----------
                                Amount Due WPCA                   $605,638 ==========
FISCAL YEAR 1990-91
(July 1, 1990 — June 30, 1991)
Basis of Billing Before Claims                             $3,071,863
Paid for Fiscal Year 1990-91                               $2,000,000
Total Owing Before Claims                                  $1,071,863
HAMDEN'S CLAIMS
CT Page 694-HHHHH
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 55. Sludge            91.10%    $72,151    18.5%    ($13,348)     $(13,348) Ticket                                                        ---------- Revenue ($79,200)
56. Interest Earned
    (a) On            91.10%    $80,940    18.5%    ($14,974)     $0 Customer                                                  ---------- Receivables ($88,847)
    (b) On            91.10%    $20,467    18.5%    ($3,790)      $0 Replacement                                               ---------- Reserves ($22,467)
    (c) On CDM        91.10%   $196,479    18.5%    ($36,349)     $(36,349) Proceeds                                                  ---------- ($215,674) CT Page 694-IIIII
57. Collection                 $409,183    18.5%    ($75,699)     $(75,699) and Pumping                                                   ----------
58. Billing and                $639,086    18.5%    ($118,231)    $(118,231) Customer                                                      ---------- Service
59. Bad Debt
    (a) Attributable         $1,932,491    18.5%    ($357,511)    $0 to Hamden                                                 ---------- Receivables
    (b) Attributable  8.90     ($36,113)   18.5%    $6,681        $(595) to New                 x  3,214      x       (595)        ---------- Haven Customers
60. Legal Fees Charged to Hamden
    (a) Zimpro                   $1,545    18.5%    ($286)        $0 ---------- CT Page 694-JJJJJ (b) Enforcement                $263    18.5%     ($49)        $0 ----------
    (c) Hamden                   $4,815    18.5%    ($891)        $0 ----------
61. Zimpro                     $150,000    18.5%  ($27,750)2  $(27,750) Action                                                        ---------- Receipts
62. Portion of        8.90%      $7,280    18.5%    ($1,347)      $0 Reimbursement                                                 ---------- to CONH ($94,942)
63. Accounting                  $31,000    18.5%    ($5,735)      $0 Expenses                                                      ----------
64. Replacement                $300,000 22.1%1  ($66,300)     $0 Reserve                                                       ---------- Account
    Total Hamden Claims Approved                                  ($271,972) ----------
Amount Due WPCA                   $799,891 CT Page 694-KKKKK ==========
FISCAL YEAR 1991-92
(July 1, 1991 — June 30, 1992)
Basis of Billing Before Claims                             $3,119,125
Paid for Fiscal Year 1991-92                               $2,400,000
Total Owing Before Claim                                     $719,125
HAMDEN'S CLAIMS
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 65. Sludge            89.09%    $63,510    18.55%   ($11,749)     $(11,749) Ticket                                                        ---------- Revenue ($71,288) CT Page 694-LLLLL
66. Interest Earned
    (a) On            89.09%    $48,886    18.55%   ($9,044)      $0 Customer                                                  ---------- Receivables ($54,873)
    (b) On            89.09%    $18,175    18.55%   ($3,371)      $0 Replacement                                               ---------- Reserves ($20,401)
    (c) On CDM        89.09%   $127,382    18.55%   ($23,566)     $(23,566) Proceeds                                                  ---------- ($142,981)
67. Collection                 $609,565    18.55%   ($113,074)    $(113,074) and Pumping                                                   ----------
68. Billing and                $685,022    18.55%   ($127,072)    $(127,072) Customer                                                      ---------- Service
69. Bad Debt CT Page 694-MMMMM
    (a) Attributable         $1,238,122    18.55%   ($229,672)    $0 to Hamden                                                 ---------- Receivables
    (b) Attributable  10.91    $983,115    18.55%   ($182,368)    $(19,896) to New                  107,258             (19,896)      ---------- Haven Customers
70. Legal Fees Charged to Hamden
    (a) Zimpro                     $795    18.55%   ($147)        $0 ----------
    (b) Enforcement                  $7    18.55%   ($1)          $0 ----------
    (c) General       10.91%     $4,062    18.55%   ($754)        $0 ($37,235)                                                 ----------
    (d) Hamden                  $14,711    18.55%   ($2,729)      $0 ---------- CT Page 694-NNNNN
    (e) Castillo                 $2,146    18.55%   ($398)        $(398) ----------
    (f) General       10.91%       $703    18.55%   ($130)        $0 Labor                                                     ---------- ($6,444)
    (g) Portion                 $14,755    18.55%   ($2,737)      $0 of                                                        ---------- Reimbursement to CONH ($160,401)
71. Accounting                  $56,118    18.55%   ($10,400)     $0 Expenses                                                      ----------
72. Replacement               ($198,401)  22.1%1 $43,847      $0 ---------- Reserve                  $200,000    22.1%    ($44,200)     $0 Account                                                     ----------
    Total Hamden Claim s Approved                                 ($295,755) ----------
WPCA'S CLAIMS
CT Page 694-OOOOO
                        %                 Hamden    Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 5. Capital                    $286,452  22.1%1 $63,306 Projects Funded From CDM Proceeds
    Total WPCA Claims Approved                                     $0 ---------
                                Amount Due WPCA                    $423,370 =========
FISCAL YEAR 1992-93
(July 1, 1992 — June 30, 1993)
Basis of Billing Before Claims                             $3,907,580
Paid for Fiscal Year 1992-93                               $2,400,000 CT Page 694-PPPPP
Total Owing Before Claim                                   $1,507,580
HAMDEN'S CLAIMS
                         %                Hamden    Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 73. Sludge            89.36%    $72,022    21.14%   ($15,226)     $(15,266) Ticket                                                        ---------- Revenue ($80,598)
74. Interest Earned
    (a) On            89.36%     $9,526    21.14%   ($2,014)      $0 Customer                                                  ---------- Receivables ($10,660)
    (b) On            89.36%    $13,481    21.14%   ($2,846)      $0 Replacement                                               ---------- Reserves ($15,066) CT Page 694-QQQQQ
    (c) On CDM        89.36%    $59,621    21.14%   ($12,604)     $(12,604) Proceeds                                                  ---------- ($66,720)
75. Collection                 $537,036    21.14%   ($113,529)    $(113,529) and Pumping                                                   ----------
76. Billing and                $743,284    21.14%   ($157,130)    $(157,130) Customer                                                      ---------- Service
77. Bad Debt
    (a) Attributable         $3,283,072    21.14%   ($694,041)    $0 to Hamden                                                 ---------- Receivables
    (b) Attributable  10.64    $380,645    21.14%   (8,530)       $(8,530) to Hamden              = 40,348      x                    ---------- Customers
78. Legal Fees Charged to Hamden CT Page 694-RRRRR
    (a) General       10.64%     $2,635    21.14%   ($557)        $0 ($24,764)                                                 ----------
    (b) Hamden                   $8,261    21.14%   ($1,746)      $0 ----------
    (c) Castillo                    $50    21.14%   ($11)         $(11) ----------
    (d) General       10.64%     $2,021    21.14%   ($427)        $0 Labor                                                     ---------- ($18,992)
    (e) withdrawn                                                 $0 ----------
    (f) Josephine                $2,434    21.14%   ($514)        $(514) ----------
    (g) East Haven                 $602    21.14%   ($127)        $0 ----------
    (h) CFE                     $16,176    21.14%   ($3,420)      $0 ---------- CT Page 694-SSSSS
    (i) Intermunicipal              $39    21.14%   ($8)          $0 Agreements                                                ----------
    (j) withdrawn                                                 $0 ----------
79. Portion of        10.64%    $19,752    21.14%   ($4,176)      $0 Reimbursement                                                 ---------- to CONH ($242,110)
80. Accounting                  $40,083    22.14%   ($8,474)      $0 Expenses                                                      ----------
81. Miscellaneous              $648,760    21.14%   ($137,149)    $0 (CDM funds                                                    ---------- expenditure)
82. Replacement                $400,000  22.1%1 ($88,400)     $0 Reserve                                                       ---------- Account
    Total Hamden Claims Approved                                  ($307,544) ---------- CT Page 694-TTTTT
WPCA'S CLAIMS
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 6. Capital                   $1,308,219 22.1%1 $289,116      $0 Projects                                                      ---------- Funded From CDM Proceeds
7. withdrawn                                                     $0 ----------
8. Zimpro Costs                $729,946 22.1%1 $161,318      $0 and Services                                                  ----------
Total WPCA Claims Approved
                                  Amount Due WPCA                 $1,200,036 ==========
FISCAL YEARCT Page 694-UUUUU 1993-94
(July 1, 1993 — June 30, 1994)
Basis of Billing Before Claims                             $3,077,586
Paid for Fiscal Year 1993-94                               $2,400,000
Total Owing Before Claim                                     $677,586
HAMDEN'S CLAIMS
                         %                Hamden    Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 83. Sludge            88.44%    $67,924    21.88%   ($14,862)     $(14,862) Ticket                                                        ---------- Revenue
84. Interest Earned
    (a) On            88.44%    $35,603    21.88%   ($7,790)      $0 Customer                                                  ---------- Receivables ($40,257) CT Page 694-VVVVV
    (b) On            88.44%    $21,542    21.88%   ($4,714)      $0 Replacement                                               ---------- Reserves ($24,358)
    (c) On CDM        88.44%    $42,176    21.88%   ($9,229)      $(9,229) Proceeds                                                  ---------- ($47,689)
85. Collection                 $450,841    21.88%   ($98,644)     $(98,644) and Pumping                                                   ----------
86. Billing and                $853,772    21.88%   ($186,805)    $(186,805) Customer                                                      ---------- Service
87. Bad Debt
    (a) Attributable           $341,033    21.88%   ($74,618)     $0 to Hamden                                                 ---------- Receivables
    (b) Attributable  11.56 x  $208,457    21.88%   (5,273)       $(5,273) to New                 = 24,098      x                    ---------- CT Page 694-WWWWW Haven Customers
88. Legal Fees Charged to Hamden
    (a) Zimpro                   $3,355    21.88%   ($734)        $0 ----------
    (b) General       11.56%     $1,002    21.88%   ($219)        $0 ($8,669)                                                  ----------
    (c) Hamden                  $40,984    21.88%   ($8,967)      $0 ----------
    (d) Castillo                   $126    21.88%   ($28)         $(28) ----------
    (e) General       11.56%     $1,011    21.88%   ($221)        $0 Labor                                                     ----------
    (f) Josephine                  $728    21.88%   ($159)        $(159) Langello                                                  ---------- CT Page 694-XXXXX
    (g) East                       $252    21.88%   ($55)         $0 Haven                                                     ----------
    (h) Intermunicipal             $938    21.88%   ($205)        $0 Agreements                                                ----------
89. Portion of        11.56%    $11,020    21.88%   ($2,411)      $0 Reimbursement                                                 ---------- to CONH ($100,000)
90. Accounting                  $94,049    21.88%   ($20,578)     $0 Expenses                                                      ----------
91. Replacement                $400,000  22.1%1 ($88,400)     $0 Reserve                                                       ---------- Account
    Total Hamden Claims Approved                                  ($315,000) ----------
WPCA'S CLAIMS
%               Hamden     Claim CT Page 694-YYYYY Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 9. Capital                    $150,249  22.1%1 $33,205       $0 Projects                                                      ---------- Funded From CDM Proceeds
    Total WPCA Claims Approved                                    $0 ----------
                                  Amount Due WPCA                 $362,586 ==========
FISCAL YEAR 1994-95
(July 1, 1994 — June 30, 1995)
Basis of Billing Before Claims                             $3,272,931
Paid for Fiscal Year 1994-95                               $2,400,000
Total Owing Before Claim                                     $872,931
HAMDEN'S CLAIMS
CT Page 694-ZZZZZ
                         %               Hamden     Claim Description     Proration = Cost x Flow Rate = Amount -----------     ---------   ----   ---------   ------ 92. Sludge          86.50%     $90,223  20.94%     ($18,893)     $(18,893) Ticket                                                       ---------- Revenue ($104,304)
93. Interest Earned
     (a) On           86.50%   $173,171    20.94%   ($36,263)     $0 Customer                                                 ---------- Receivables ($200,198)
     (b) On           86.50%    $75,881    20.94%   ($15,890)     $0 Replacement                                              ---------- Reserves ($87,724)
     (c) On CDM       86.50%    $79,501             ($16,648)     $(16,648) Proceeds                                                 ---------- ($91,909) CT Page 694-AAAAAA
94. Collection                $644,718    20.94%   ($135,004)    $(135,004) and Pumping                                                  ----------
95. Billing and               $793,280    20.94%   ($166,113)    $(166,113) Customer                                                     ---------- Service
96. Bad Debt
     (a) Attributable          $781,082    20.94%   ($163,559)    $0 to Hamden                                                ---------- Receivables
     (b) Attributable          $871,540    20.94%   ($182,500)    $0 to Other                                                 ---------- Interlocals
     (c) Attributable  13.5 x  $454,044    20.94%   (12,835)      $(12,835) to New             =    61,296      x                    ---------- Haven Customers
97. Legal Fees Charged to CT Page 694-BBBBBB Hamden
     (a) Zimpro                 $11,279    20.94%   ($2,362)      $0 ----------
     (b) General      13.5%      $1,918    20.94%   ($402)        $0 ($14,211)                                                ----------
     (c) Hamden                 $41,621    20.94%   ($8,715)      $0 ----------
     (d) Castillo                  $756    20.94%   ($158)        $(158) ----------
98. Portion of       13.5%    ($11,548)   20.94%   $2,418        $0 Reimbursement                                                ---------- to CONH ($102,460)
99. Accounting                $130,266    20.94%   ($27,276)     $0 Expenses                                                     ----------
100. Replacement              ($11,000) 22.10%1 $2,431        $0 ---------- CT Page 694-CCCCCC
     Reserve                 $1,000,000 22.10%1 ($221,000)    $0 Account                                                      ----------
    Total Hamden Claims Approved                                  ($349,651) ----------
WPCA'S CLAIMS
                         %                Hamden    Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 10. Capital                    $168,096 22.10%1 $37,149       $0 Projects                                                      ---------- Funded From CDM Proceeds
    Total WPCA Claims Approved                                    $0 ----------
                                  Amount Due WPCA                 $523,280 ==========
FISCAL YEARCT Page 694-DDDDDD 1995-96
(July 1, 1995 — June 30, 1996)
Basis of Billing Before Claims                             $3,860,730
Paid for Fiscal Year 1995-96                               $2,400,000
Total Owing Before Claim                                   $1,460,730
HAMDEN'S CLAIMS
                         %                Hamden    Claim Description     Proration = Cost x Flow Rate = Amount -----------     ---------   ----   ---------   ------ 101. Sludge           84.68%    $67,309    24%      ($16,154)     $(16,154) Ticket                                                       ---------- Revenue ($79,487)
102. Interest Earned
     (a) On           84.68%   $230,405    24%      ($55,296)     $0 Customer                                                 ---------- Receivables CT Page 694-EEEEEE ($272,090)
     (b) On           84.68%   $115,444    24%      ($27,509)     $0 Replacement                                              ---------- Reserves ($136,330)
     (c) On CDM       84.68%    $51,525    24%      ($12,366)     $(12,366) Proceeds                                                 ---------- ($60,847)
103. Collection                $910,835    24%      ($218,600)    $(218,600) and Pumping                                                  ----------
104. Billing                   $899,886    24%      ($215,973)    $(215,973) and Customer                                                 ---------- Service
105. Bad Debt
     (a) Attributable        $1,414,392    24%      ($339,454)    $0 to Hamden                                                ---------- Receivables
(b) Attributable          $878,440    24%      ($210,826)    $0 CT Page 694-FFFFFF to Other                                                 ---------- Interlocals
     (c) Attributable 15.32  x $128,393    24%      (4,721)       $(4,721) to New                = 19,669     x                     ---------- Haven
106. Legal Fees Charged to Hamden
     (a) General      15.32%    $23,482    24%      ($837)        $0 ($22,757)                                                ----------
     (b) Hamden                 $59,329             ($14,239)     $0 ----------
     (c) Casillo                    $50             ($12)         $(12) ----------
     (d) General      15.32%     $1,316    24%      ($316)        $0 Labor                                                    ----------
     (e) Josephine               $5,803             ($1,417)      $(1,417) Langello                                                 ---------- CT Page 694-GGGGGG
     (f) CFE                    $24,929             ($5,883)      $0 ----------
     (g) Davia                     $322             ($77)         $(77) claim                                                    ----------
107. Portion of       15.32%    $12,133    24%      ($2,912)      $0 Reimbursement                                                ---------- to CONH ($108,062)
108. Accounting                 $44,230    24%      ($10,615)     $0 Expenses                                                     ----------
109. Replacement              ($418,845)            ($92,566)     $0 ---------- Reserve                   $600,000             ($132,600)    $0 Account                                                      ----------
    Total Hamden Claims Approved                                  ($463,093) ----------
WPCA'S CLAIMS
CT Page 694-HHHHHH
                         %               Hamden     Claim Description      Proration = Cost x Flow Rate = Amount -----------      ---------   ----   ---------   ------ 11. Capital                  $1,053,575 22.10%1 $232,840      $0 Projects                                                      ---------- Funded From CDM Proceeds
    Total WPCA Claims Approved                                    $0 ----------
                                  Amount Due WPCA (HAMDEN)        $997,644 ==========
New Haven WPCA Interest Calculation
Amount Due                                           Amount Due Fiscal     WPCA from                                            Including Year       sheet for       Average       Years                  Interest Ending        FYE       X  Interest  X  Interest  Interest   =    WPCA June 30:   indicated         Rate        Factor      Due        (Hamden) CT Page 694-IIIIII ---------------------------------------------------------------------------- 1984              0          7.38%        12.76          0             0 ---------                                -------     --------- 1985         44,154          7.38%        11.76     38,321        82,475 ---------                                -------     --------- 1986         14,962          7.38%        10.76     11,881        26,843 ---------                                -------     --------- 1987        370,220          7.38%         9.76    266,665       636,885 ---------                                -------     --------- 1988        266,606          7.38%         8.76    172,358       438,964 ---------                                -------     --------- 1989        316,707          7.38%         7.76    181,374       498,081 ---------                                -------     --------- 1990        605,638          7.38%         6.76    302,146       907,784 ---------                                -------     --------- 1991        799,891          7.38%         5.76    340,024     1,139,915 ---------                                -------     --------- 1992        423,370          7.38%         4.76    148,725       572,095 ---------                                -------     --------- 1993      1,200,036          7.38%         3.76    332,996     1,533,032 ---------                                -------     --------- 1994        362,586          7.38%         2.76     73,854       510,294 ---------                                -------     --------- 1995        523,280          7.38%         1.76     67,968       591,248 ---------                                -------     ---------
1996        997,644          7.38%         0.76     55,956     1,053,600 ---------                                -------     ---------
TOTAL INTEREST: 1,992,268 CT Page 694-JJJJJJ