Imperial Valley press., 1924-04-15

if located in Los Angeles, could
be manned at very substan-
tial reduction over the present
cost, but it is not in evidence
that enterprises, in Imperial
Valley are obtaining equivalent
services for smaller salaries.
The system of accounting in use
has received additions and modifi
cations from various administra
tions, but the methods of Imperia
Irrigation District are still largel,
an inheritance from the Southern
Pacific. 1t is well recognized among
authorities that Southern Pacifi,
methods are notoriouslv complicated
and involve needless detail. Fol
example, an adequate check can be
made of bills, vouchers can be pre-
pared, and payments made with
much less detail, Just how on.
would not wish to say without ac.
tually working with the accounts
There seems to he needless trans
ference of data from original rec.
ords. Usually original records are
sufficient and they are always to
be preferred. This subject is tech.
nical and to discuss it fully would
involve more time and space than it
it the desire of the Directors that
this report should occupy.
To be specific, however, it
may be stated that the Fresno
Irrigation District is handling
the accounting department with
fraction Of the detail. and in
the estimation of this investi-
cation with more Ineligible
results. AS a accommodation,
it is suggested that the chief
accountant, Mr.. Donovan, be
given an opportunity to examine
the system in Fresno. It will
not be possible, howevet. to
apply the Fresno methods to the
situation here unless the chief
accountant is relieved of much
of the detail which he is requir-
cd to keep.
Reform in this respect must come
from Mr.. Donovan superiors who
must first clear their minds as to
whether it is really necessary to
have all the information that the
system provides for and whether
thev are making any use of it after
it has been gathered.
The Secretary's Office
The Secretary's office is manag-
ed with efficiency. He has been
alert to avail himself of new meth
ods and inventions and in general
the office is a model of modern
practice. Salaries in this depart
ment are on a par with those being
paid in private capacities. This de-
'partment again is being numbered
with the unusual demands that are
made upon it. Propaganda for the
All-American canal and the Boulder
dam is handled through the Secrc-
tary S office and greatly increases
the expense of this department. The
Secretary handles all detail in cor
nection with bond issues, and sup
plies all information in conection
with litigation. The routine of his
office is continually being disturb
ed by special and unusual demands
like those of this investigation, for
example. In general, it may be said
that the Secretary is a competent
and conscientious official who may
be relied upon to greatly reduce the
costs of his office whenever demands
from above are modified to reduce
unusual or unnecessary require
ments.
Suggestions for Saving
Obviously a tremendous saw
ing could be affected if it were
possible to eliminate the water
rental or toll system. The sum
would run into thousands of
dollars. This Investigation has
not found any other district
=. where the toll system is in force
! and the fact accounts for the
tremendously reduced clerical
forces which are handling the
/ office detail irl other places.
The change, would ursettle the
relations of landlord and ten
ant and involve hundred 9th
er matters.
Quite frankly there has not been
found a practical observer whc
thinks the change could be made
in this district; and yet in view o.
the saving of time and money tha'
would result it is believed that 4;
study should be made of the sub
ject. 1t is done everywhere else ant
variations in the accounts of wata
used for different crops are equal
lied by varying the assessment ac
cordingly as the land is used fo
alfalfa, vegetables, trees or vines.
In discussing the matter fear ha
been expressed for the psychological
effect of high tax rate, but thi
might not result to our disadvant
age when it is realized that tht
amount represents the whole cost o
water. Sooner or later the assess
ment of city property will have It
be made nominal and not more THAI
that is necessary for the carrying
costs of bonded Indebtedness. Evi
dontly the law should be change
to base the right to water upon TIN
tax actually paid rather than upo'
assessment; otherwise paymen
could not. be forced until the redeml
tion period on the land had expired
The proposition is admittedly com
plex, but if practicable, it offer
the opportunity to save thousands.
Assessor and Collector
There is unquestionably opportu
nifty for very greaIS saving il
the administration of the assesso
and tax collector 3 office. Here