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About The Hermiston herald. (Hermiston, Or.) 19??-1984 | View Entire Issue (Feb. 23, 1928)
2 3, THE HEBMISTOB ITERA LD, HERMISTON, OREGON. HOW DISTRICT OFFICE WORK IS DONE RELATED QUESTIONS ABOUT DISTRICT’S BUSINESS ANSWERED Fiscal Agent Gives Details of Where Money Comes From And How It IS Spent By Charles Tyalor, Project Fiscal Agent (Note— How are the books of the Hermiston Irrigation district kept? Where does the money the water us ers pay go and for what? These and similar questions are answered in de tail in the following article which was prepared by Mr. Taylor at the request of The Herald for the in formation of water users and pros pective water users.) Water Charges and Their Purpose years period. As each new crop year is added, the crop year at the head end of the 10 year re cord is dropped so that the 10 year average is always the last 10 years. The list of lands furnished y the ecretary of the interior is checked against the “ water users' ledger" in the district office as to description, irrigable acreage and serial number and should be in complete agreement. The construction charge is then en tered against each individual ac count in this ledger. The charges for construction on the district assess ment roll are taken from the "water users’ ledger” accounts. The operation and maintenance charges are Bet by the district board of directors, based on an estimate furnished by the manager, of money required to operate during the ensu ing year. The estimate is presented to the board in budget form, show ing by months the estimated amounts of expenditure and for what pur poses. Presented to the board in budget form, each member is better able to scrutinize and weigh the need for the appropriation. When the total amount of operation and maintenance appropriation has been passed by the board the charge per acre for all lands with water rights is established, after making allow ance for default on certain acreages. There are two different charges made against the land annually, the conAructlon charge and the opera tion and maintenance charge. The construction charge is for the pur pose of paying off the district’s In debtedness to the United States for the construction of Cold Springs Res ervoir, the feed canal and diversion, the main canals and laterals of the distribution system, together with all buildings, warehouses, sheds ma chinery and equipment, tools and equipment and materials and sup plies turned over to the district. The operation and maintenance How Charges Are Levied charge is for the purpose of paying All annual charges are placed on all expenses incurred in operating the county assessment rolls and are and maintaining the project. payable to the sheriff who is also How Charges Are Arrived At the tax collector. The annual construction charge Before these charges! can be plac per acre is Bet by the secretary of ed on the county rolls a district as the Interior and the district notified sessment roll is prepared in dupli early in the year so that there may cate. The board of directors meets be no delay in preparing the assess on the first Tuesday in October and ment roll. Accompanying the notice acts as a board of equalization. The of dhe construction charge amount to board has the newly prepared dis the district is a list giving the des trict tax roll and is ready to hear cription and serial numbers of all reasons from any landowner why his lands to be assessed, together with land should not be assessed in the the amounts. amount stated on the roll. Any ne The annual construction charge cessary corrections of the roll are is five per cent of the average then made and the roll signed by gross crop yield per acre for the secretary. The roll Is then ready the project over the past 10 for the county assessor, and a copy is placed in the district office. Preparing Assessment Roll Before preparing the district as sessment roll the county roll for the current year is gone over and the district roll is brought into agree- i ment with the county roll, both as to description and ownership. This is done to make it easy for the assess or to locate the right land in copy ing assessments from the district roll to the county roll. By preparing the district in agreement with the county roll the same description ap pears in both, and there is less chance for error in transferring the assess ment amounts. After the county as sessment roll has been prepared by the assessor it is turned over to the sheriff for collection of the various assessments. How Money Is Collected A ll money collected by the sheriff, or tax collector, is receipted in dup licate. The original receipt is given the property owner for the amount paid, and the copy is retained in the sheriff's office. All copies of re ceipts are filed in binders numeri cally and from these entered to the collection register. In transferring the total amount of payment shown on a tax receipt to the register, the amount is divided and the various amounts entered under their proper column headings. At intervals during the year the sheriff turns over all money collect ed to the county treasurer, together with a list of the various funds and the amount each fund is to be cred ited with. In the treasurer's books the various funds are credited with the amounts collected by the sheriff as shown in the collection register. At the end of each month the county treasurer sends a statement to the district showing the amounts credit ed the district funds, the amounts charged against them for payment of warrants and the balances left. The district books have accounts with the tax collector and the county treasurer. When collections are turn ed Over by the tax collector to the county treasurer, the district credits the tax collector and charges the county treasurer fund with the am ount. When money is expended by the county treasurer in payment of warrants, the treasurer’s funds are credited and the various district ac counts show what the expenditures were for. In this way the district books show at any time how much money is is in the funds, and are in agreement with the county treasur- vestment. As in the case of the coun maintained between the district and ,er's books. ty treasurer, the bureau of reclama bureau of reclamation at Washing tion acknowledges all receipts and ton, D. C., the chief engineer, Den How Money Is Spent presents a statement to the district ver, Colorado, the state engineer, Sa A ll payments made by the d istrict, showlng pttymentg received to date, lem. officials of different county de are paid from funds in the hands of the amoluit appJied to the credlt of partments, department of agriculture the county treasurer, the county the d,gtr|ct on th<J current con8truc. federal land bank and the general treasurer acting as treasurer for the tion, the amount applied on penal public. The correspondence covers district. When a payment is made a ties and credits allowed the district requests on land description, owner- voucher in duplcate is made out, on the current construction other ' ship, land classifications, assess- showing what the payment is for. I inents, costs, crop reports, hydro than from payments. All papers In support of the amount These statemerits are checked at graphic reports, meteorological re shown are attacehed to the voucher, the district office and if correct, the ports, financial reports, land settle and all vouchers are presented to the district book of accounts are brought ment etc. Several hundred letters are board of directors at the monthly into agreement. If in error they are ! received and answered during the meeting. The card passes on the va sent back for correction. The prin year. lidity of the vouchers, and the am cipal expenses items for which oper Contracts ounts are incorporated in the min When the district took over the ation and maintenanc collections are utes of the secretary. The vouchers expended are administration, storage operation and maintenance of the are signed by the presdlent and the reservoir, feed canal, distribution sys project lands it obligated itself to secretary of the board. The originals tem, building and grounds mainten the fulfillment of certain contracts are sent to the county clerk, and the | ance, auto and'truck expense, board with others outside the district. copies are retained in the district These contracts include rental of wa of directors and sundry expenses. office. Under administration expense are ter to the city of Hermiston, Echo The county clerk issues a warrant such things as managerial and office Mills, lands near Stanfield, 40 acres In the amount of each voucher, turns ! salaries, fuel, light, water, postage, in Newport's addition to the city of the warrants over to the county telephone and telegraph, stationery Hermiston and to land at the end of treasurer and retains the vouchers and supplies etc. Under storage res the "A " canal. The district collects for hig files. If there is money in the ervoir and feed canal expenses are rental and operation and mainten treasury fund to pay the warrants, feed canal headgate tender and Cold ance charges under the contracts. the treasurer issues a check for the Rentals springs dam caretaker and patrol amount of each warrant and sends The ditrlct rents water to certain man’s salaries, and labor and mater the check to the district office ials for rpeairs. Under distribution lands at a price per acre set by the where they are mailed or delivered. system expense are ditch riders’ board of directors for the current If there is not enough money in the wages, labor and materials for re year, based on the cost of delivery. treasurery fund to pay the warrants Rentals are collected by the district pairs and renewals. they are registered in numerical or Under buildings and grounds are before delivery of water. All money der and sent to the district office wages and materials for repairs, collected by the district for rentals marked “ no funds," and when painting etc. Under auto and truck or other purposes is placed in the enough money has accumulated in expense come such items as gasoline, county treasury fund, and expendi the treasury fund the warrants are oil and grease, licenses, tires and au tures of such money are made called in for payment in the order to parts and repairs. Under board through the county treasurer. of their numbers. This is done by of directors expense ate secretary’s advertising in a local newspaper the "Geòrgie, who taught you to use salary, directors’ fees, legal expense, numbers of the warrants to be paid. i miscellaneous expenses, such as pub those dreadful words?” The warrants bear six per cent in “ Santa Claus, mamma.” lication of notices, election expense terest. “ Santa Claus?” etc. Sundry expense covers such Items What Money Is Expended For “ Yes, mamma, when he fell over as interest on warrants, depreciation There are two purposes for which a chair in my room on Christmas etc. money is expended; one is the pay eve.” ment of the distrit liability to the Auditing Tax Receiver’s Books The district makes periodical ail- United States, and the other is for Sandy MacPherson, after being expenses incurred in operating and ! dits of the books of the sheriff’s of- shown to his room in a hotel, looked malntalnlng the project. All money, dee. The purpose of these audits is from the window and noticed! a collected for the construction goes to check all collections of construc- large illuminated clock in a tower into the construction fund. When a j tion and operation and maintenance across the street. He stopped his reasonable amount has been accum u-, assessments and the amounts turned watch. lated a voucher is made in favor of ! over to the county treasurer. From the special agent, bureau of recla- ' these audits the district also obtains "Kind lady, I was not always like matlon, for the amount of the fu n d .' a list o aU individual payments made this," said the beggar. It is passed on by the board of di- by the. district water users, together “ No. Last week it was your other rectors of the district, and in the ’ with the Receipt number and date of arm that was missing.” manner already explained, the coun- payment. From this list the indivld- ty treasurer issues a check in the a m -, ual accounts at the district office "Does 'at smile mean you forgive are credited. ount. , me?” i These payments eventually become “ Stay away, fella; Tse Just smil Correspondence Work a credit to the district capital in Duringthe ear correspondence in’ to rest mah face.” TO MAKE A GOOD COUNTRY BETTER Is often a difficult task, particularly if the country has much to its credit that is desirable, as is the case in the Hermiston district. The dairy cow has a rich history of accomplishment in making poor countries good and good countries bet ter. The gradual growth of dairying in the Hermiston country has been a factor in promoting stability and mak ing profitable farming a reality in times when not all branches of agriculture have made profits. The records already made and now in the making by herds on this project offer an inspiration to others to emulate, wherever they live. An abundance of good alfalfa hay, rich pastures of bluegrass and sweet clover and an excellent, climate make the project an ideal home for the dairy cow. Good dairy stock of excellent breeding has been used by project dairy men since the early days of the pro ject, and the oldest dairy sire association west of the Mississippi is in operation here to make possible the use of the best blood in the Jersey breed at a low cost to the individual member. All of these advantages have resulted in a gradual growth of interest in dairying. The industry deserves to continue in its expansion. Many local dairy men are increasing the size of their herds. There is room and real opportunity here for new settlers in the dairy business, and a cordial invitation is ex tended to those interested in the dairy cow to investigate the possibilities of the Hermiston project.
