Imperial Valley press., 1934-06-27
VARIED VIEWS
ON SECTIONS
Of DOCUMENT
Dowd Denies Impression OF Ex-
cessive Operating Costs Ex-
lists In Statement.
OTHER OFFICIALS HEARD
Treasurer And Assessor -ColIec-
tor Exchange Opinions With
Directors.
OTHER OFFICIALS HEARD

A summary of the auditors
report will be found on page five
of this i5sue.
Increases of operating costs. land
sales monies and other matters con-
cerned were discussed by the irriga-
tion district board of directors this
morning when they considered the
auditors report filed with them yes
terday. The report had been COM
piled and signed by Wilbur Thing
certified public accountant, for the
f. M. Donovan accounting company.
The first consideration was that
OF operating machinery and dred-
ges by the district. This was brought
up by Mark Rose who said that the
report inferred that these costs are
TOO nigh. 1t opeaed discussion OF
the whole matter and M. j. Dowo.
chief engineer and general superin-
tendent who is in charge OF the op-
Grating department of the district.
countered by saying that in his
opinion the particular section of the
report questioned does not mean
that any excessive costs are inti-
mated.
Il Is true to some extent, D0wd
said, that operating costs are some-
what higher now than at an earlier
period. More men are on the
dredges and the work is more diff
ficult at times to perform, causing
more wear and tear on the ma
chimes.
1t was the opinion of other direc-
tors also that the report does not
give a wrong impression of actual
costs and operating expenses.
The item of shop overhead was
then taken up. Dowd again said
that this item was higher in per-
centage than IL PROBABLY should
have been for the simple reason that
the charges credited to this parti-
cular item should have been pro-
rated to several other departments.
He pointed out that a doubling up
OF work in some of these depart
ments threw the whole burden of
the overhead directly onto the shop
account and if 1t had been prorat-
ed which would nave meant more
bookkeeping, a more accurate pic
ture OF the setup would have re-
suited.
Relative to the water office ac-
counts the report stated that an
adequate accounting was lacking
and that recommendations in this
matter would be sent to the board
at a later date. The report stated
that the accounts of she purchasing
department were found to be in or
der throughout.
Checking Complete
Miss Winnie Barry. district collec-
tor appeared before the board rels-
tive to the report made concerning
her department. She stated that ex-
hibit No. 6, attached to the report.
apparently showed a lack of check
ing in her office, and that certain
items which had formerly been
checked by other auditors, appar-
emily were not included in the pre-
sent report.
1t seemed to be her opinion that
everything in her office had not
been checked over but Wilbur
Thing, certified public accountant,
who signed the report, called her at
tention to two paragraphs on page
II of the report in which it was
stated that the auditors had found
all accounts and records of her Of
flee in excellent shape.
Thing stated that it is policy OF
his company never to leave. any
check marks ON their clients books
and for that reason it might have
appeared that all her books and re-
cords had not been examined thor
oughly
F.. H. McIver, district treasurer.
followed Miss Barry III appearing
before the board. He stated that he
had no particular comment to make
outside of the fact that the report
seemed to be most concerned with
the land sales records and very lit
tie if anything was said about the
bond coupon records.
The board should have in mind,
McIver said, that when the district
started the policy Of making land
sales it was done in casual way.
There was no system, he stated and
the carrying on Of these sales soon
developed into a regular business
in which he acted as sort OF es-
crow holder. He read extracts from
a statement which Is given in fun In
this issue.
Evan T. Hewes, chairman OF the
board, questioned McTvcr concerns
ing the money whach had been paid
In on these sales some Of WIisen
were consummated before Dec 81,