Imperial Valley press., 1935-07-02
ANNUAL AUDIT
PRESENT To
BOARD TODAY
Continued from Page y

which are direct liabilities against
the respective funds
Collections during 1884 in the
amount of 21,1769S were made
on the 1934-95 general levy which
represents 34.71 per cent of the
total 1934-35 assessments and pen
alties on the first iastallment and
68.24 per cent on the first install
ment only ana penalties thereon.
as related to the same comparison
for the preceding year, 1912 per
cent and 57.03 per cent, respect
lively. indicating a considerably bet
ter percentage of collections for
the year under review.
Uncollected water bills on Dec
ember 81, 1884 amounted TO 1883
per cent of the total water sales of
the district for the year ending on
that date. the audit states, adding
''it was noted during our inspec-
ton of these accounts that GER
tain delinquents are receiving wat
er without authorization, while
others are receiving water upon
written authorization Of the chief
engineer or the business manager"
The total amount uncollected was
So, ,055 "a, according to the records.
Assessment of delinquencies a
mount to $3.50 7l752. according
TO the auditors report. This amount
is composed Of the delinquent as
sessments under the general levies.
assessments for improvement Dis
trict No. ! and land to which the
title has been taken under de
linquent assessment deeds.
Outstanding warrants amount TO
s878. .265.9o and unpaid bond prin~
cipal maturities to $4,000. accord
ing to the report, the latter repre-
senting the total amount of bond
principal upon which the district
was in default on December 81,
1884. and was verified by an in
spection Of the records authorizing
the original issue in the amount
Of s2,5O0.0 900, and the inspection OF
subsequent retirements for can
collation.. Unpaid bond interest
coupon maturities amounts 10 ST.
567, ,855 and this will be substanti-
ally reduced by the proposed re-
funding program inaugurated by
the district. In addition TO this
there is sI71 .9e2.64 in interest ac-
crued on unpaid matured bonds
and S163. .o92.O .O4 in interest accrued
on registered warrants The report
states that the major portion OF
these amounts are TO be waived IN
favor Of the district upon comple-
ton of the refundipg program.
Revenue Better
The report shows a net increase
Of sl30.174.15 in gross revepues for
the year 1884. An increase Is not
ed in the operation and mainten-
ance of canals because of extra
ordinary expense Of drought costs
during the water shortage in the
early part Of 1884.
While the auditors found the
books and records in all depart
ments of the district being main
tanned in an efficient manner ana
received splendid cooperation and
assistance from all department
heads and their employees there
are two items to which particular
attention is called.
In connection with the collection
Of penalties on delinquent assess
ments the auditors take exception
TO the custom of the collector 70
hold open the assessment rolls SUD-
seouent to the delinquency dates
and acceptance of payment on as
sessments without penalty. This, 1t
is believed, is contrary to the re-
ouirements Of the California lrrl-
cation District Act which speclllc-
allv provides that on the last Mon
dav in December and on the lasl
Monday in June Of each year all
unpaid first or second installmeiiUs
M the assessments are delinquent
and thereafter the collector must
collect thereon for the use OF the
district an additional 10 per cent
on the first installment or five per
ca,t on the second installment.
The auditors also speak OF tleiscy lac.
that the board OF directors 1alleo
in the last two years TO levy as
sessments sufficient to accommo-
date All of the maturing inoeoteu-
ness of the district, without haV-
ina received any official sanctlon
10 release them from so dong.
This matter. however, will be tax
en- care Of in the proposed fs-
funding program but the report
wished 10 mention II SIMPLY as
matter OF record.
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