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paid, are covered into the reclamation fund.



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FINANOES.



87



The following table gives general data regarding freight and ex-
press charges since 1906 :



Year.


Bills
aetUed.


CommeEcial


Dedacted aooount of
ooatnotofs' land
gnat and other
OBoaes.




Total.


Per cant


ig06-7


8278,782.10
360,588.04
778,047.12
437,082.61
405,360.56
610,740.23
481,118.91
547,705.99
778,893.83
475,072.36


8470.863.26
577,830.42

li 403, 970. 10
758,808.76
666,876.50

1,055,733.27
837,077.59
927,163.49

1,398,347.96
675,110.63


8192,081.16
208,247.38
625,922.98
821,776.16
261,516.04
444,998.04
855,968.68
379,457.50
614,454.63
200,088.27


40.8


1907-^


86.0


190^J9


44 5


1909-10


42.4


1910-11 t.


80 2


1911-12


42.1


1912-13


42.5


I9ia-14 1


40.9


1914-16


44.1


1915-16


42.1






Total


5,162,336.24


8,786,782.07


3,604,445.83


41.1







FINANCES.

The financial condition of the service may be summed up in the
following condensed statement of total receipts and expenditures.
The details of these expenditures are diven in the appendix.

The statement of cash receipts and payments appearing below
shows that —

At the beginning of the fiscal year there were $2,198,769.44 cash on
hand.

During the year this amount was augmented by receipts from
various sources to a ^and total of $9,064,538.88.

Of the twenty millions authorized by the act of June 25, 1910 (36
Stat., 855), three and one-half millions were transferred to the recla-
mation fund.

Cash expenditures during the fiscal year were $8,805,940.21.

Town-site receipts transferred to the credit of projects were
$21,189.28.

The balance on hand at the close of the fiscal year amounted to
$2^6,178.83.

by the processes of the General Land Office and the Treasury
Department the receipts from sales of public lands are held in the
Treasury from six to nine months before they are placed to the
credit of the reclamation fund. Estimated receipts from the sale
of public lands in the hands of the Treasury Department on June 30,
1916, which had not been credited to the reclamation fund amounted
to approximately $1,700,000.

The reclamation fund, which comprises the moneys received from
the sale of public lands, has now reached the total of $88,964,431.61,
and from the sale of town sites $301,913.32.

Transfer vouchers, adjusting accounts between the projects for the
transfer of the value of services and equipment, amounted to
$545,462.58 during the fiscal year 1916. Since the beginning of the
service the value of the transfers of supplies, materials, equipment,
and services between projects has amounted to $5,552,221.95. This
system of transfers between projects has enabled tiie service to utilize
eqnijpment, materials, supplies, etc., to their fullest extent where
needed and to charge the cost where the benefit accrued

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88 FIFTBBKXH ANNUAL REPORT 01' BECLAMATION SERVIOB.

CASH T&ANSACTIONS.

Below is shown, in the statement of cash receipts and payments,
a smnmation of the cash transactions during the fiscal year 1916 :

Statement of cash receipts and payments, fiscal year 1916.

BBGEIFT8.

On hand July 1, 1914 (fourteenth annual report, p. 39) $2,198,709.44

Original receipts:

Public land sales $8, 049, 938. 25

Town-site sales 21, 189. 28

Bond loan 8, 500, 000. 00

6.571,127.53

Repayment water-right charges . . 964. 207. 81

Miscellaneous receipts 1, 406, 000. 25

Collections in project offices not classified 123, 346. 86



11,263,451.39



PAYMENTS.



From reclamation fund $5, 805, 940. 21

Bond loan 8. 500, 000. 00

8,805,940.21

Town-site receipts transferred to credit of projects -21, 189. 28

Balance on hand to June 30, 1916 :

In Treasury 1, 710, 477. 00

In depositaries to credit of special fiscal

agents 602, 498. 54

In project offices awaiting remittances 123. 346. 36



2, 436, 321. 90



11, 263, 451. 39
ASSETS, LIABILITIES, RESEBVES, AND CAPITAL.

Below is presented a combined statement of the assets and lia-
bilities, together with the reserves and capital, of. the Reclamation
Service as of June 80, 1916. This statement shows that the cash
resources on June 80, 1916, were $8,636,321.90, and that all other
resources, exclusive ^ of the net expenditure for , construction
and deferred operation and maintenance charges, amounted to
$26,104,549.54. This includes the imaccrued construction charges
on contracts with water-right applicants, amounting to $23,025,938.28,
as well as the estimated unearned value of construction work con-
tracted, amounting to $649,279.82 on June 30, 1916. This latter
amount is offset by a contra entry under contingent obligations, as
the payment thereof is contingent upon the contractors fulfilling
their contracts with the service. The gross expenditures for con-
struction work in process amount to $116,133,251.08, comprising the
cost of irrigation works as shown in the statement of construction
cost by functional features. From the gross expenditures is de-
ducted all revenue earned during construction to June 30, 1916,
amounting to $6,099,232.01, making the net cost of the construction
work in process $110,034,019.07. The deferred operation and main-
tenance diarges amount in all to $1,695,593.03. The grand total of

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FINANCES. 39

assets is therefore $146,470,483.54. The liabilities of the service
amount in all to $2,173,552.93. The reserves for repayment to the
reclamation fund of the cost of the projects amount in all to
$32,305,197.33. This contains not only the value of construction
contracts with water-right applicants ior the original acreage sub-
scribed, but also the acreage on which charges have been temporarily
suspended on account of the land becoming waterlogged or tempo-
rarily unfit for cultivation by reason of alkali, etc. It also com-
prises the char^ accrued on contracts with the Indian Service
and those paid by the Kuhn Irrigation & Canal Co. and the Twin
Falls Canal Co. for the construction of the Jackson Lake enlarge-
ment work. In addition it includes the amount forfeited, penalties
paid^ and the construction charges paid in advance by water-right
applicants. The latter includes the sum of $714,777.37, which
amount covers construction work performed by the Salt River Valley
Water Users' Association under contract with the United States for
the construction of power plants and canals. It also includes the sum
of $52,269, representing credits allowed canal companies and others
for canal systems taken over by the Government, both of which are
included in the gross construction co^t of that project. The capital
of the service is represented by the actual receipts from the sale of
public lands, amounting in all to $88,964,431.61, plus the estimated
amount of $1,700,000, now with the Treasury which has not yet
been audited and placed to the credit of the reclamation fund. To
this is added the $1,000,000 special appropriation for the Eio Grande
Dam (34 Stat., 1357) and the $20,000,000 bond loan authorized bv
the act of June 25, 1910 (36.Stat., 835), the total capital to June 30,
1916, being $111,943,230.18, plus the net amount of moneys received
from the £idian Service for work performed on projects in Montana,
$278,798.57. This added to the reserves and liabilities equals the
amount shown above as the assets.

Combined itaUment o/asHtSf liabiliiies, reservei, and capital to June SO, 1916*

A6SXT8.

I. Gb8h:

With Treasurer United States 11,710,477.00

With depositaries to credit of special fiscal
agents 602,498.64

Balance of bond loan available for transfer to
reclamation fond, act of June 25, 1910 (36
Stot.,835) 4,600,000.00

Estinukted jeceipts from sales of public land
with Treasurer United States, not yet au-
dited 1,700,000.00

$8,612,976.64

n. Collections returnable to fund through Treas-
ury:

In fiscal agents' poaa o as i on awaiting remit-
tance 182.21

In other employees' hands awaiting transfer
to fiscal agents 1,487.48

Oadi in special deposit account 121,676.67

123,346.36



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40 FiFTEENTH AKKtTAL BEPOBT OF BEGLAMATIOK SEBVIOB.

III. Accounts receivable:

GonstructLon charges due and uncollected

from water-right applicants $489, 939. 54

Construction charges unaccrued on eontracts

with water-right applicants 23, 026, 938. 28

Operation and maintenance charges due and

uncollected from water-rlgUt applicants . . 311, 708. 89

Uncollected freight refunds 16, 016. 47

Uncollected water rentals 195,323.70

Uncollected miscellaneous rentals 44, 416. 15

Uncollected miscellaneous items 174, 825. 20



|24,268,1€8.28



1,197,101.49



649,279.82



IV. Inventories:

Miscellaneous stores, stock on hand 805, 006. 14

Materials and supplies on hand in storehouses 358, 658. 61

Goods in transit 18,886 34

Unadjusted transfers between projects 14, 070. 83

Undistributed cost (freight and handling on

inventory property) 479. 57

V. Construction work contracted:

Unearned value of construction work con-
tracted 595,979.82

Estimated engineers' expenses on construc-
tion work contracted /. 53,300.00

VI. Construction work in process:

Gross cost of construction of projects to date . . 107, 834, 689. 97

Gross supplemental construction cost of proj-
ects to date 1,808,809.81

Gross operation and maintenance cost during
construction 4,928,304.61

Gross cost of producing commercial power
during construction 567, 510. 78

Plant accounts 939,936.01

116, 133, 251. 08
Less revenues earned during
construction as follows:

Rentals of buildinra $157, 978. 70

Rentals of grazing lands 170, 881 . 49

Rentals of power and light. 932, 007. 76

Rentals of irrigation water. . 3, 185, 668. 11

Rentals of- telephone 13, 651. 47

Miscellaneous revenues 177, 098. 91

Receipts from sale of town-
site lote 283,621.93

ContractorB' freight refunds. 202, 779. 65

Forfeitures by defaulting

bidden and contractors . . 115, 764. 47
Less cost adjustments —

Profits on mess house oper-
ations 140,517.50

Profits on mercantile store

operations 340,51L09

Profits on hospital operationB 19, 510. 98

Loos on operation of railroads ^ 3, 849. 73

5,736,142.33
Amount set up as reserves or
depreciations charsed to
cost and not expended. . . 363, 089. 68

6, 099, 232. 01

Net cost of construction of projects to date 110, 034, 019.07

Deferred operation and maintenance charges 1, 695, 593. 03

Totalassets 146,470,483.54



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11,524,272.11



649,279.82



FINANCES. 41

UABUJTIBS, RESBRVES, AND OAPTTAL.

VII. Accounts payable: *

Unpaid labor $290,175.47

Unpaid purchases 233,764,67

Unpaid progress earnings under construction

contracts 216, 12L96

Unpaid contract holdbacks 95,218.30

Unpaid freight and express charges .... 224, 797. 64

Unpaid passenger fores 8, 39L85

Unpaid agreements to purchase real prop-
erty 38,589.08

Unredeemed coupon books 3,215.00

Unredeemed meal tickets 3,919.40

* , Unpaid miscellaneous 192,417.67

Unadjusted transfers from other projects... 102, 413. 57

Guaranty and special deposits 115,257.50

VIII. Contingent obligations:

Unearned value of construction work con-
tracted 595,979.82

Estimated engineering expenses on con-
struction work contractea 53,500.00

IX. Reserves for repayment to reclamation fimd of
cost of projects:

Value of construction contracts with water-
right applicants 26, 389, 526. 51

Value of construction contracts with water-
right applicants temporarily Biisi>ended. . 931, 47L 13

Construction charges paid in advance by
water-rijght applicants 1,011,013.27

Construction cmurges paid and forfeited by
water-right applicants 30,583.94

Penalties paid on construction charges by
water-ri^t applicants 20,837.18

Miscellaneous items-
Construction charges accrued on contracts

with Indian Service 3,094,149.68

Construction chsurges paid on Jackson Lake
enlargement work 827,615.62

X Canital:

Keclamation fund $89,266,344.83

Less town-site receipts trans-
ferred to credit of projects. 301, 913. 22

88,964,431.61

Bio Grande Dam appropriation (34 Stat.,
1357J 1,000,000.00

Bond loan (36 Stat., 835}. 20,000,000.00

Estimated reclamation fund with Treasurer
United States, not yet audited 1,700,000.00

Indian moneys spent by Reclamation Serv-
ice during year taken into the account as

shown by tables 278,79a57

Ill, 943. 230. 18

Revenues in excess of cost of ope^tion and
maintenance •«..•••••••••. 48,504.10

Total liabilities, reserves, and capital
iaveBtmentolthe^ Government 146, 470, 48a 54



32,305,197.33



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42 FIFTEENTH ANNUAL BEPOBT OF BEOLAMATION SEBVIGE.

CONSTBirCTION COSTS BT FEATUBBS.



The statement which follows gives by features the cost of the con-
struction of all storage works, canal systems, lateral systems, drain-
age and other protection systems, power systems, and other construc-
tion accounts of all projects, including the Blackfeet, Flathead, and
Fort Peck Indian projects.

Feature cost of all projects to June 30, 1916.

Examination and siirveys 13,213,244.07

Storage works 31,444,241.60

Pumping for irrigation 831, 645. 27

Canal system 42, 779, 107. 78

Lateral system 17, 478, 606. 36

Drainage system 2, 328, 389. 00

Flood protection 2, 478, 214 69

Power system 5,568,526.41

Farm units 414,814.59

Permanent improvements and lands 2, 507, 081. 29

Telephone system 440, 94a 66

Operation and maintenance during construction

(water rental basis) 5, 536, 09L 28

Plant accounts 925, 019. 94

Operation and maintenance chaises transferred to

and compounded with construction charsfes 187, 323. 35

$116,133,251.08

Leas revenues earned during construction period:

Rental of buildings : : 158,752.00

Rental of grazing and farming lands 170, 881. 49

Rentals of power and light 932,007.76

Rentals of irrigation water 3,185,668.11

Rentals of telephones and tolls 13, 651.47

Contractors' freight refunds 202, 779. 66

Forfeitures by defaulting bidders and contractors. . 115, 764. 47

Sale of town^te lots 282, 810. 71

Other revenues, unclaaaified 164, 090. 12

Profit on mess-house operations 140, 617. 60

Profit on mercantile store operations 340, 611. 09

Profit on hospital operations 19,510.98

Loss on railroad operations ' 3,849.73

Other profits on operations, unclassified 13, 046. 71

Plant accounts 363,089.68

Total revenues 6,099,232.01

Net cost of construction to June 30, 1916 110,034,019.07

OPEBATIKQ BEVENUES AKB EZFENSEa

There follows a combined statement giving the revenues and ex-
penses for the operation of projects which have been opened by
public notices of the Secretary of the Interior. These revenues and
expenditures are those resulting from operations connected with the
lands thrown open to water-right applicants by these public notices
and do not include the transactions resulting from the temporary
operation of canals during the construction period.



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BINAKCBS. 43

Combimd itaUment of operating revenuta and expenses to June SO, 1916.

BZPEN6B6.

Ston^e works:

qpenition 1176,110.60

Mamtenance 234,835.06

Total $410,445.66

Pumping for irrigation:

ation 343,837.57

atenance 45,444.74

Total 473,873.39

Canal system:

Operation , 438,617.79

ludntenance 859, 548. 81

Total 1,298,166.60

Lateral system:

Operation 860,417.20

Maintenance 1, 680, 888. 64

Total 2,531,305.84

Drainage system:

Operation 27,468.07

Maintenance 109, 751. 79

Total 137,219.86

Flood-protection system:

Operation 148. 56

Maintenance 13, 148. 69

Total 13,297.25

Undistributed expenses:

Operation 146,550.19

Maintenance 316, 295. 80

Total 462,846.99

Supplemental construction chargeable to operation and
maintenance:

Cost to Aug. 31, 1914 60,42L74

Cost since Sept. 1, 1914 8,450.62

Total 68,872.36

Commercial power operation 87, 684. 69

Revenues in excess of operation and maintenance 48, 504. 10

Grand total 5,531,715.64

REVENUES.

Operation and maintenance charges accrued on contracts with water-
right appUcants 12,848,679.96

Operation and maintenance charges paid in advance by water-right

applicants 10,458.04

Operation and maintenance charges paid and forfeited by water-right

applicants 10,455.08

Penalties on operation and maintenance charges accrued on contracts

with water-nght applicants 12, 420. 12

Discount allowed on operation and maintenance charges accrued on

contracts with water-ri^t applicants (contra) 11,835.97

Rental of land and buildmgs durins^ operating period 28,442.75

Rentals of gra2dng and farming lands during operating period 16, 808. 95

Rentals of power and light during operating period 195, 194. 18

Reatalfl of irrigation water ^ 326,511.72



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44 FIFTEENTH ANNUAL REPORT OF RECLAMATION SERVICE.

Rental of telephone and tolls during operating period 1557. 75

Accrued and unpaid operation and maintenance accruals transferred

to and added to construction chaises 269, 064. 76

Other revenues, unclassified, earned during operating period 129, 366. 02

Deferred operation and maintenance charges (carried to debit side of

assets, liabilities, reserves, and capitol statement) 1, 695, 592. 28

Total 5,631,716.64

BEFAYMENT CONTBACTS.

The development of the projects has resulted in water-right appli-
cations or contracts that have been entered into with settlers, pro-
viding for repayment to the Government of the cost of constructing
the works for irrigating their lands. These contracts, under pro-
visions of the original reclamation law, require complete repayment
of construction charges in 10 annual installments, but the reclamation
extension act gives such of those as accept its terms and to^ those who
had not executed the 10-year contracts the right to repay in 20 years
in annual installments, so fi^raduated as to place upon the irrigator a
minimum burden during the early years of farm development. On
19 projects the lands have been opened to entry and settlement and
the construction charges fixed by public notice. Contracts with
water-right applicante for repayment to the reclamation fund of the
cost of projects total $27,820,997.64. Of this amount there has been
collected $4,146,630.35 oi the charges, leaving the unpaid value of
these contracts on June 30, 1916, $23,174,367.29.

There are still large acreages of land on most of the projects to
which the service is now ready to furnish irrigation water and which
are being taken up from day to day and new contracts signed. On
all the projects the present net investment of the Government exceeds
the asset value of the contracts. When all of the lands susceptible
of irrigation are covered by contracts, the value of the contracts on
any project should equal the amount of the total investment thereon.
It is to be noted in this connection, however, that on several of the

rojects additional investment will be necessary to make all of the
ands irrigable.

ESTIMATED COST OE COKTEMPLATED WOBX.



E



It is estimated that there will be expended during the fiscal year
1917 the sum of $10,957,290.05. The following table gives the tenta-
tive distribution of this amount to the various functional features
of all projects, including the Blackfeet, Flathead, and Fort Peck
Indian projects. The details are given under a similar heading for
each project.

Eatiimated CMf 6/ oontemplated work en all projects during Jucal year 2917.

Examination and surveya $891, 270. 07

Storage syBtems 1,165,105.00

Pumping for irrigation 125, 200. 00

Oanal systems 2,632,476.85

Lateral systems 2,093,994.06



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FINANGES. 46

Dninage systems $1,127, 879. M

Flood protection 285,00a00

Power systems ' 6, 600l00

Fann units 65,467.78

Permanent improvements and lands 265,019. 50

Telephone systems • 32, 53a 00

Operation and maintenance:

During construction (water-rental basis) 1, 120, 616. 19

Under public notice 1,005,412.56

Stores and other operations 241, 82& 50

Total 10,957,290.06

GENEBAL FINANCIAX DATA FOB ALL FBOJECTS.

The following statement shows general financial data for all
projects:

Estimated cost of completed projects $174,844,433.44

Total construction cost to June 30, 1916 109,885,690.43

Appropriation for fiscal year 1917, total 11,410,423.95

ADotment for construction, fiscal year 1917 8,271,248.05

Appropriation fiscal year 1916 13,780,000.00

Increase under 10 per cent provision of act 208, 657. 41

Total appropriation 13,988,657.41

Expenditures during fiscal year cbaigeable to 1916
appropriation:

Disbursements 16,819,633.89

Transfers 448,150.43

7,267,784.32
Registered liabilities chaigeable to 1916 appropriation 982, 245. 08
Contract obligations wholly covered by 1916 appro-
priation 27i, 800. 91

Estimated engineering expense on contract work

whoUy cov^ed by 1916 appropriation 24, 100. 00

J— 8, 545, 930. 81

Unencumbered balance July 1, 1916 5,442,727.10

Repavments:

GoDstniction charges —

Accrued to June 30, 1916 ^ 4,158,121.58

CoUected to June 30, 1916 3,668,182.04

UncoUected 489,939.54

Operation and maintenance charges (public notice) —

Accrued to June 30, 1916 2,847,767.00

Collected to June 30, 1916 2,536,058.11

Uncollected to June 30, 1916 311,708.89

Water-rental diarges —

Accrued to June 30, 1916 3,460,518.03

Collected to June 30, 1916 3,265,194.53

Uncollected to June 30, 1916 195,323.70

Power eamings—

Accrued to June 30, 1916 1,121,444.02

CoUected to June 30, 1916 1,079,294.90

Uncollected June 30, 1916 ^ 42, 149. 12

COST OX* IKVESTING THE RECLAMATION FUND.

In the thirteenth annual report there was for the first time pre-
sented a statement of the general expenses by calendar years showing
the groes expenditures and the ratio of the general expense thereto.
The figures snown for general expense were estimates based on partial



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46



FIFTEENTH ANNUAL REPORT OF RECLAMATION SERVICE.



returns from an investigation instituted to determine the ratio of
general expense to all other expenditurea These accounts, as pre-
sented in the thirteenth annual report, had been kept by calendar
years^ but owing to the change of policy involving annual appro-
priations by • fiscal years, a readjustment of these accounts was
immediately undertaken.

There is presented herewith a statement showing by fiscal years the
actual gross expenditures from the reclamation nmd and the actual
total amount of general expense, together with the ratio of general
to all other expenditures. The results shown by this table differ
somewhat from those given in the table of estimates presented in the
thirteenth annual report. By reference to the table which follows it
will be found that the average cost of investing $100 in the con-
struction and maintenance of the permanent works of the Reclamation
Service has been $8.58 during the past 14 fiscal years.

Statement shotoingt ty fiscal years, the gross empenditures from the reclam^ition
fund less general expense, the total amount of general expenses of the
service, and the ratio of general expenses to all other expenditures.



Fiscal year.


Gfoss

•xpendituTis

•xcluslvt of

genaral

•xpmat.


General
expense.


Ra^oof
general to
another
expendi-
tures.


1903


48.27
1 78.17

8 112.79

7 85.71
12 89.67
11 74.72

10 36.09

9 60.87
9 86.25

11 14.42

8 «7.36
10 87.91
14 78.64
10 «3.77


123,646.20

118,253.05

319,384.44

646,237.15

765,164.91

792,970.83

887,484.08

873,496.00

897^601.27

892,565.41

968,443.72

1,002,333.39

1,058,809.24

1,077,485.42


9.60


ig04


&48


1906


9.25


1906


7.79


1907


6.10


1908


6.08


1909


&84


1910


9.15


1911


9 86


1912


7.89


1913


11.27


1914


9.97


1916


7.26


1916


10.65






Total


118,900,503.64


10,203,674.61


8b 68







PEBSONNEL.

On June 30, 1916, the force of the Reclamation Service comprised
5,410 persons, subdivided as follows: Educational, 507; noneduca-
tional, 1,1^4; laborers, 3,749. In addition the employees of contrac-
tors working on reclamation projects numbered 672. A more detailed
statement, giving the administrative personnel of the service and
the number of employees by projects, classified as above, will be
found in the appendix.

Injuries to employees. — Under the terms of the compensation act
of May 30, 1908, 391 injuries to employees were reported during the
calendar year 1915, the corresponding figure for 1914 being 635. In



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