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I I I I I I I I I I I I I I I I I I I 3. OMTD Canal DeliveI:}' System a. Canals I and 2 The two main Orchard Mesa canals convey water from east to west from 38 Road near Palisade to the Gunnison River. Canal No. 1 has a length of 15,5 miles and a capacity of 100 cfs, Canal No.2, which serves higher elevation lands along the south boundary, is 16,1 miles long and has a capacity of 75 cfs, The upper canal is lined with gunnite, The canals convey water to 164 privately owned and operated laterals on Orchard Mesa. b. Mutual Mesa Lateral. The Mutual Mesa Lateral takes water from Canal No. 1 just east of 291h Road. It was partially lined with gunnite in the 1960s and is about 4 miles long. An early 1900s document which describes the OMID canal system refers to the Mutual Mesa ditch and the Lee Ditch as the northerly branch of Canal No.1. Both ditches initially received water pumped from the river through separate pump systems, These were abandoned when the two ditches were taken over by OMID. The Lee Ditch drained the lower one-half of what is now known as the Mutual Mesa lateral, MML is the only District owned tributary ditch on the system. (See Chapter VI, Section A for a more complete description of MML facilities.) c. Privately-owned T -literals Irrigation water is conveyed to District lands through a network of privately-owned laterals. There are 164 privately-owned laterals on Orchard Mesa and 14 on the Vinelands. E. FINANCIAL INFORMATION Complete financial statements for 1994 and 1995 are included in Appendix D. 1. Accounting Procedures, a. Method. The District uses the modified accrual basis of accounting, whereby revenue is recorded as received in cash, except for (a) revenue which is both measurable and available, and (b) material revenue not received at the normal time of receipt. The annual budget is prepared and approved by the Board of Directors in accordance with the State of Colorado Financial Management Manual, II-9