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<br />separately, making it impossible to separate the data for each system. <br /> <br />Numerous different methods are used to record and summarize <br /> <br /> <br />financial and operating information. For instance, expenditures may be <br /> <br /> <br />sub-divided into general categories such as administration, maintenance, <br /> <br /> <br />salaries and operation; or may be classified into the functional cate- <br /> <br /> <br />gories such as collection, diversion, transmission, treatment, storage <br /> <br /> <br />and distribution. It was necessary, therefore, to derive standard <br /> <br /> <br />classifications for grouping financial information and to extract from <br /> <br /> <br />the available data the necessary information reclassified as appropriate <br /> <br /> <br />to correspond to the standard classifications. <br /> <br />42 <br /> <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br />I <br /> <br />There is a reluctance on the part of most agencies to make avail- <br /> <br /> <br />able financial and operating information beyond that which is reported <br /> <br /> <br />and published In annual reports. This reluctance applies particularly <br /> <br /> <br />to such items as the value of water rights and right-of-way, salary <br /> <br /> <br />classifications and operating cost. In general, the compilation of a <br /> <br /> <br />meaningful picture of the financial structure and operation would <br /> <br /> <br />require a separate valuation study of each entity, which is beyon.d the <br /> <br /> <br />scope of the Inventory Report. <br /> <br />The total reported investment in existing water systems in the <br />Primary area including the value of land and water rights was found to <br />exceed $245,000,000. Total annual revenues for 26 of the Water Agencies <br />in the Primary area approximate $23,000,000 with total annual expendi- <br />tures being on the order of $19,000,000. <br />