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About Nyssa gate city journal. (Nyssa, Or.) 1937-199? | View Entire Issue (June 29, 1967)
PAGE TWO THURSDAY, JUNE 2», IM7 THE NYSSA GATE CITY JOURNAL, NYSSA, OREGON ^4n iditoUal FINANCIAL CHAOS WHO CARES? ... by George The featured article in this issue of “Your Taxes” can be of real value to even citizen in Oregon. The question is not that it happened in Treasure Valley Community College, but that it did happen in Oregon. We hare long contended that On-gon has the finest combination of Budget I.aw and Municipal Audit Law of any state in the Union, but after this series of events uc wonder if there isn't too much being taken for granted Blame for the near chai« might properly be placed on the shoulders of those most directly involved, the local board and administration, but certainly not with out fault as the occurences developed were the inde- pendent auditor whose responsibility is to the taxpayers of the district, the Division of Audits which is charged with maintaining prescribed standards of accounting and reporting to the State Tax Commission any irregu larities in the budget procedure, and the State Tax Commission which “shall order the municipal corpora tion to correct its procedures in the preparation of its subsequent budgets.” From our on-the-spot review of the problems of TVCC we can’t help but conclude that there were, and still are. budget irregularities in abundance at the col lege. Our inquiries to various officials indicate that no censure of any kind is contemplated. We would hope, as a minimum, that our investigation will provoke the Commission to order corrective procedures, if, in fact, our findings prove to be violations of, or deviations from, the Local Budget Law. ’ ’ “ We strongly recommend to the Board and officials of the district that the budget be re-published to con form to the Budget Law, not only revealing to the patrons of the district the financial plans of the college, but the intended disposition of receipts from the sale of the recently-approved bonds. At the very least, a supple mental budget is mandatory prior to the expenditure of any bond proceeds in the coming fiscal year. Without Supervision The Journal is carrying the entire report of Oregon Tax Research following their exhaustive study of conditions of TVCC’s financial conditions and the causes. It should serve as a warning of what can occur without proper supervision and failure to follow laws set up to protect the interest of taxpayers. It answers, in an unbiased manner, a number of questions asked by Journal readers immediately prior to the May 24 election on the budget and bond issues. But it should not be considered as opening a breach that has been closed. The board has taken many corrective steps and should have the full cooperation of all citizens in their efforts to right the wrongs. Ronald W. Batt NAZARENE Still Improving Sp/4 Robert W. Batt tele- phoned his parents, Mr. and Mrs. Ronald Batt, Tuesday to notify them that his condition is improving. He reported that be is now able to move his hands and arms. The artificial kidney machine is now used occasion ally and will soon be discon tinued. Robert will be hospitalised at Walter Reed hospital for several mdnths more under going therapy to regain the use of his hands and arms. Longs Entertain Senior Citizens A potluck dinner meeting of the area’s senior citizens was held Friday on the lawn at the home of Dr. and Mrs. John E. Long. Those with anniversaries in April, May and June were hon ored with hirtbday refresh ments. Next meeting will be at 10-30 a.m. Friday on the Long lawn. In case of inclimate weather, the group will meet in the Methodist church basement. All area residents, 55 years of age or older, are cordially invited to attend the semi-weekly gather ings. Mr. and Mrs. Arch Hunter of Woods Cross, Utah were recent weekend guests of cou sins, Mr. and Mrs. Jesse Elgin. The Nyssa couple planned to leave Wednesday for Bountiful, Utah to attend an Elgin family reunion on July 1. Th-iy plan to be gone for several days. Church Denn; PROLOGUE The people of Treasure Valley Community College have revealed, by their vote on both the budget of the college for the coming year and their approval of the bond issue, their support for the institution. In so doing, thev have recognized their responsibility to some 3.000 ]x*rsons furthering their education at the college, and respected their moral obligation to the hank In our investigation we found no one who con doned or defended what happened How did it happen? The answer is simple Those charged with the management of the financial affairs of the college did not follow the law in the budgeting and exjx-nditure of public funds. Others with the re sponsibility of overseeing and gaining compliance with the law. either failed in carrying out their duties or were ignorant of the state of affairs in the operation of the college. Was the Board of Education of Treasure Valley a group of incompetents? Certainly not. The Board was Members of the Nazarene church are planning a Fourth of July picnic to be held at the Apple Valley School. An invitation is extended to all the members and friends of the church to share in this holiday picnic. David Alexander, president of the young adult fellowship, is general chairman for the picnic arrangements. This family event will in clude a pot-luck dinner with games and activities through out the afternoon. The schedule of activities is set to begin around 11:00 a.m. with the meal to begin at 12:30 p.m. Games and races and other events wtn follow. made up of men of unusually high integrity and all of them have displayed competence in the handling of their personal affairs. The Board made no attempt to shed its responsibility for what happened, but what they did was to place their trust in a paid administrator with a unique ability for mis-rnanaging the financial affairs of the college. That our investigation will bear fruit is, of course, a matter of speculation. As this is being written, we are aware of the interest of certain state officials in trying to bring order out of near chaos. But we are equally aware that some will choose to brand Oregon Tax Re search as “aginners” because of a series of complaints lodged with community colleges in total. We would remind those who make such charges that community colleges undertake identical responsibilities along with the other 1300 municipal corporations in the state and we are a better friend of community colleges than are some misguided or poorly advised college ad ministrators. We’re only asking or seeking what is de manded from all public corporations, because, after all. OTR cares. Youth Camp will be held at Victory Cove in McCall, Ida. The schedule of activities are boys camp for ages 9-11, July 10-15; junior high camp, July 17-22; senior high camp, July 24-29; and girls camp for ages 9-11,July 31-August 5. CjfUXCH Members of Faith Lutheran church will meet for a family potluck picnic at 5 p.m. Sunday, July 2 in Nyssa south park. Luther League members are organizing plans for the picnic and recreational activities. SAFE DRIVING is YOUR RESPONSIBILITY (Not The Other Guy s) YOU'RE IN THE DRIVER'S SEAT. W e W ant Y ou T o L ive Ny$$a Pharmacy Right 00 the Corner — Right on the Price Floyd Rhoades (on left), outgoing president of Nyssa Lions club; and Richard Forbess, newly elected president, display memorial plaques to be given to families of the late Warren Farmer and Thomas G. Jones. The deceased men were long-longtime members of the organization. Journal Photo. Salesman Attends Don’t Wait ’Til Winter TO HAVE YOUR FURNACE SERVICED LET US DO IT NOW AND IT WILL BE READY FOR WINTER. 101 N. FIRST 4 EDER’S NYSSA Georgia School (Continued from page I) fined to the current fiscal year which contravened and violated numerous section* of the Local Budget Law. Pracading Fiscal Year 65-66 Budget Ovarapant The audit for the fiscal year ending June 30, 1966, reveals expenditures from the General Fund were >176,- 836.98 greater than the amount budgeted. Over-expend itures were principally occurred for classroom instruction ($15,102 84) Capital Outlay ($115,843 44) and new buildings ($75,89850). These over-expenditures were offset by under-expenditures in other categories leaving a net over-expenditure of $176,836.98. Expenditures in excess of amounts budgeted is ex pressly prohibited by ORS 294 435 which provides that after the governing body has adopted resolutions making the appropriations, “thereafter no greater expenditure of public money shall be made for any specific purpose than the amount appropriated therefor . . .” On May 6, 1963, voters in the Treasure Valley Community College District approved a three year señal levy in the amount of $42,000 to be used for con struction purposes. With the expiration of the serial levy, the voters subsequently approved on September 22. 1965 an additional five year serial levy for the same amount. Each year since the serial levy was legally au thorized by the voters, the levy has been extended on the tax rolls and the receipts turned over to the com munity college district. However, the serial levy Isas never been budgeted. Not only does the law require that such funds be budgeted, but ORS 280.110 specifically requires that the funds from such a levy be kept in a fund separate and distinct from other funds and retained or expended only for the purpose for which the fund was created. There is no contention that the funds from the serial levy were expended for any other purpose than which they were intended but is cited only as one of many instances where the Treasure Valley Community College disregarded the law in the budgeting and exjienditure of funds. Another violation occurred with respect to the serial levy in 1965. In that year, the amount of the serial levy certified to the County Assessor was $56,000 which re sulted from an illegal $14,000 being allowed for discounts and delinquencies. The Attorney General issued an opinion stating that it is not permissible to extend a serial levy in an amount greater than authorized by the voters. A $5,000 override was certified to the county assessor in 1966 but was voided by the County Assessor at the instigation of OTR. Unbudgated Fund* An examination of the audit for the fiscal year end ing June 30, 1966 reveals Treasure Valley Community College operated a number of funds that were not in cluded in the budget. With the possible exception of the Student Body Fund, all of these unbudgeted funds were of a nature that should have been budgeted. The fund* indicated by the auditor to be unbudgeted and the nt expen amount expended from these funds for die year ending June 30, 1966 are as follows: Confirmât ion on Ghoulish Acts Sought by Fry The commander tn chief of tne Veterans of Foreign War* of the United States Lesli« M Fry. on June 12, called on the Attorney General “to immediately inves tigate reports that antiwar groups here in the United States have asked North Vietnamese troops to strip American mili tary wounded and dead of per sonal effects for use by these protest groups “The report, emanating from Saigon, claimed that this ghoul ish order was found in a docu ment taken from a captured North Vietniunese officer The document is reported to say in pert: 'These American protest groups requested us to provide them with the personal articles of American soldiers, killed or wounded such as identification cards, letters, pictures, personal papers handkerchiefs, note books and diaries . . . “Our government must con- firm or deny this report, If * is factual, we most know who the ‘protest groups are and stringent action must be taken immediately. This inhuman ef fort is bevond my comprehen sion If the report is true, the ‘protest groups' have now gone too far. “The American people have allowed these antiwar peacenik* full rem in their efforts to sub vert and destroy United States policy in Southeast Asia, The vast segment of American opin ion will nse against these peace niks if this horrendous report is true. These people must not be allowed to carry out their intended crime against the fami lies and loved ones of our brave men killed and wounded while ffghMng for peace m viei Nam. They must be publicly identified and appropriate action taken im mediately by our government," (The Stars and Stripes) June 15, 1967. Bob said it was "kinds like being in the army agaln-with Bob McKinney, salesman for the early rising, full day sched Owyhee Truck and Implement ule and classes at night." He company returned to Nyssa Sat also reported the temperature urday follwoing an intensive as being high with the humidity one-week training course on neck deep to add to the dis tractors and farm equipment at comfort. Too, there was a International Harvester’s story of baling a rattle snake training center at Tifton, Ga. of great size that didn’t make He, along with 20 other men him any less eager to leave from all parts of the U. S., this area near the Florida bor studied and operated a large der. number of tractors, tillage and hay machines in actual field GO CLASSIFIED! conditions. Obituaries Disbursement I 'nbudgeted I' unds Student Body Fund —------—u— $ 9,938 96 Housing and Food Service ------—-------- 6,596 75 Federal Funded hutruction not determined ( ) Bookstore Fund--------------------------------------------- 39,377.65 8,484.04 Athletic Fund ——- 9,205.40 Foundation Fund --------------- - —------- Work Study Fund----------------------------------------- 105,003.13 ORS 294.361 require* each municipal corporation to estimate in detail it* budget resources for the ensuing year by fund* and sources. T he Budget Law i* specific in the kind* of resources which must lie included, and leaves no doubt that the source of revenue from which the unbudgeted expenditure* were made should be budgeted. The cardinal principle of the Local Budget Law is that n<> expenditure shall be made without an appropriation authorizing the expenditure. • T he failure of the Treasure Valley Community Col lege to adhere to thi* one simple principle was directly responsible for dir near financial collapse of die college. Actual Salaries Not Revealed in Budget The Local Budget Law (ORS 294.351) require* that an estimate of expenditures be prepared by funds and itemized to disdoae fully (boldface ours) all pro posed expenditures therein. So far as thr estimate for fiersonal service* (salaries) is concerned, the law re quires, except for jiersons who receive hourly wages, the full salary for each officer and each employee to be listed. It is permissible to group the salaries of like classification and salary so long as the range does not exceed $600 per annum spread between minimum and maximum salaries of like classifiration. The budget document covering the fiscal year ending June 30, 1967 contains a summary of expenditure* for personal service*. 'Ilie casual observer examining the document could conclude that no instructor at the insti tution receive* a salary greater than $8,899 per annum. Howrever, this is not the case The college engaged in the deceptive and questionable practice of not reporting the full salary paid certain individual* employed at the college on a 12 month basis. A* an example, the actual salary received by the business manager for the current fiscal year is $13,000, as opposed to the $10,250 reported in the budget. OTR is not privy to the salary record* of the college and is uncertain as to what extent tin* practice was utilized throughout the salary schedule*. Inquiry by OTR, as to why this practice was followed, brought the response it was feared budgeting the full 12 month salary would cause dissension among other teachers in the community. The point which should forcibly be made is that there is no room for thi* type of deception in handling the affairs of a municipal coqioration. Audit Report Not Critical The audit re|>ort covering the ojieration of the Treasure Valley Community College for thr fiscal year ending June 30, l‘*66 was transmitted to the college on January 27, 1967. The letter of transmittal, from the auditor, to the Board of Education of the college, ac- (Continued on page 3) James Farmer Grandchild Arrives Services for James Farmer, father of the late Warren Far Elizabeth Rhodes mer of Nyssa, were conducted Tuesday afternoon, June 27, Funeral rites for Elizabeth 1967 at Relyea chapel tn Boise, Hoover Rhodes, 71, will be con with interment made in the ducted at 3 o’clock this after Nyssa cemetery. noon at the Vale Ward of the* Mr. Farmer, 88, succumbed LDS church. Interment will Friday at his home, following be made in Valley View ceme an extended illness. tery, under direction of High’s The deceased had been active chapel. in sheep ranching and farming Mrs. Rhodes, a native of in Idaho and Oregon since prior Kansas, succumbed Monday at to 1900. He was a member of Malheur Memorial hqspital in the LDS church, was a past vice Nyssa, following an extended president of the Idaho Wool illness. She had been a resident Growers association and past of Malheur county since 1950. director of the Livestock Pro In addition to her husband, duction Credit association. Huion Rhodes of Jamieson, she Mr. Farmer was a member is survived by three brothers of the Boise Rotary, Arid and and one sister. Hillcrest Country clubs. The family has suggested that Survivors include his widow, contributions be made to a me Ruby of Boise, six children, 23 morial fund established to ben grandchildren and 19 great efit the Nyssa hospital. grandchildren. A daughter was born Sunday morning, June 25, 1967 to Mr. and Mrs. Allan Rainsberry at Holy Rosary hospital in Ontario. The six-pound, 15 1/2 ounces infant is the couple’s first child and has been named Susan Marie. Maternal grantfoareots are Mr. and Mrs. Homer Wood of Nyssa. Arrivals June 23 — To Mr. and Mrs. Marvin Bowers of Adrian ao B-pound, 3-ounce boy, David Wayne. June 26 — To Mr. and Mrs. Orville Jacobson of Nyssa a 7-pound, 8-ounce girl, Elisa beth Diane. IH Introduces New Type Farm Tractor IntrcxActlon of the flrit hydrostatic-drIve farm tractor was announced here today by D. A. Erickson, Owner of Owyhee Truck and Implement Company of Nyssa. Commenting on the new tractor, Just released by Inter national Harvester Company, Mr. Erickson said," The hydrostatic Farmall '656' Is the first farm tractor that gives the user any speed he wants from 9 In reverse to 20 mph for ward, and changes speed on-the-go, without the use of a clutch and without changing the throttle." OWYHEE TRUCK & IMPLEMENT CO Phono 372-2228 401 Main Street NYSSA . . . OREGON #
