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-19- Although the funds and warrants of the districts are handled by .' the County Treasurers of Morgan and Logan Counties, the actual financial records are kept by the Districts themselves. Our in- vestigation revealed some rather loose practices on the part of some of the Districts, such as the practice of issuing many large warrants to "cash". In addition, several of the Districts are intimately inter-connected with private stock corporations, us- ually mutual non-profit irrigation companies, and the affairs of the Districts and the companies do not always seem to be kept separate with sufficient clarity. AlSO, certain public filing, recording, and reporting requirements are placed on the Districts by the 1905 Statute which do not appear to have been complied with in all cases. For all of these reasons, we recommend that the books and records, covering financial transactions and water use, of all six tax-supported Districts be thoroughly audited and that the auditors be re~uested to make recommendations, including recom- mendations for needed changes in the 1905 Public Irrigation District Statute, for ensuring that proper records are kept and accounting made by all such public Districts. RECORDS OF SEASONAL TRANSFERS Although the practice of making seasonal transfers (some- times called leases or sales) or "private" reservoir rights in the area is Widespread and of long standing, the methods of account- ing for such seasonal transfers are seriously deficient. The principal deficiency lies in the failure of the reservoir companies (or public irrigations districts) to keep records of seasonal transfers of rights in their own reservoirs (as is done by the : WOOOWARO.CLYOf.SHER....AO AND ASSOCIATES ;;