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<br />f ! <br /> <br />-27- <br /> <br />. <br /> <br />cash for 1 Jackson Lake and 3 Prewitt rights. The cash was given <br />to Frank L. Gill. <br />(k) Warrant No. 1104 for $70 was issued July 12, 1966 to <br />John Fries for 2 Prewitt rights. The entry bears the notation <br /> <br />. <br /> <br />"J.L.S." <br /> <br />. <br /> <br />(1) Warrant No. 1103 for $150 issued July 12, 1966 to <br />Lucille Gallagher for 5 Riverside rights. <br />(m) Warrant No. 1105 for $450 issued on August 5, 1966 to <br />cash for 15 Jackson Lake rights. No indication of who received <br />the cash. <br />(n) Warrant No. 1108 for $180 issued on a date not set .out, <br />to cash for 6 Jackson Lake rights. No indication of who received <br />the cash. <br />Inasmuch as public tax monies ure involved in instances <br />where the warrants are drawn on the District, we question the prac- <br />tice of drawing the warrants to "cash". This is another reason <br />why we recommend elsewhere that the books of public irrigation <br />Districts in the area be audited. (It should be noted that it <br />was not always clear whether the warrants were on the Company or <br />the District, although most were on the District). <br />In an effort to determine whether this practice extended over <br />a longer period of time, we briefly reviewed the books for earlier <br />years and found the following examples: <br />(a) Warrant No. 795, July 17, 1961, to Alex Michel, agent, <br />$691.50, for 461 acre-feet Prewitt water at $1.50 per acre-foot. <br />(b) Warrant No. 710, March 6, 1961, to cash for rental of <br />private rights, $610. <br />(c) Warrant No. 871, March 6, 1962, to John L. Samples, <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />. <br /> <br />WOODWARD.CLYDE.SHERARD AND ASSOCIATES <br />