Flathead Irrigation District, June 8, 2020 Minutes (corrected & amended)
Lake County Community Development
407 Main Street, Ronan, Mt. 1:00 PM
Attending Commissioners: Paul Guenzler, Bruce White, Dave Vincent and Janette Rosman
Absent: David Lake.
Recording; Janette for FlO and Susan Lake.
BIA Report: BJA Budget was presented. Funds not used for employees keeps rolling forward every year,
so stated Laurence Nelson. Laurence Nelson introduced Tara Skaar who is BIA accounting Tech and
helps out with admin roles, land base-maps and budgets. She has been with BJA for 18 months, worked
11 years for CSKT Tribe as an accountant. Larry continues to work on hiring temp and fulltime positions.
He is waiting for a response from HR regarding the absence of Indian preference would they give
position to a non-Indian? There are 8 high risk employees following US government requirements and
staying at home. It is not BIA that sets the Covid-19 employer working guidelines. Presently BIA has 44
employees and attempting to hire 51.
ZIM: On maintenance those that have experience are delivering water. Reservoirs are full or nearly full.
It’s looking good, 91% snow pack up high. Two pumps are running and they may do a test run, there has
been no need for running the pumps with all the rain. Mary Mathe ides, FID irrigator asked if she could
lease her water to someone else. BIA answered, “Can’t sell water, you have to lease the ground and
water goes with it and do it before irrigation season starts.”
NICK: Three guys off due to Covid, working with three maintenance people patching leaks. Syphon on
Harte failed, another drop structure on Lemry failed, patching structures, 400′ of Pipe on Harte. Valley
View 700′ structure lined and re-rocked it. Structure in front was failing and repaired. 31-A structure
will go out for bid. Nick has been dealing with high water issues, keeping diversions cleaned out and
working weekends. Moiese leaking in liner. They dug bank out and found angular rock and nothing in
between liner. Brought in 6 loads of clay and bentonite. Pumping plant updates will be done this fall,
cranes are presently being inspected.
May 11, 2020 minutes were read and Dave Vincent corrected minutes to read leak regarding Moiese
Canal. Dave Vincent made motion to approve the corrected minutes and Bruce second. Motion passed
unanimously.
Financials/Warrants were presented. Bruce made motion to accept the warrants, Dave Vincent second.
Motion passed unanimously. Listed warrants were: Monthly fees for Whaley Accounting $600.00, Click
Here Designs, LLC $55.00 and CAN Surety Bond (for commissioners) $100.00 for 2020. Total of $755.00.
Flathead Irrigation ADM acct. $636,799.00. Flathead Irrigation O&M Account $761,870. 4/30/2020
Pgl
Admin Fund: Dave Vincent made a motion to postpone discussion and action until we have 2021 Admin
Budget ready at July meeting. Paul second. Passed. Paul will work on Admin budget and review it with
another commissioner before July meeting.
Meeting Date & Time. Janette made the motion FlO meeting to be the 4tn Wednesday of every month.
1:00PM (An effort to accommodate Whaley Accounting and County balancing the FlO Accounts).
Dave Vincent second. Passed unanimously. This is the first reading for change of ARTICLE VII. Section 1.
Regular Monthly Meetings. The District shall meet in a regular monthly meeting on the second Monday
Fourth Wednesday 1:00 PM of each month unless at a previous meeting it is determined by majority
vote of the commissioners attending that the next regular meeting is unnecessary.
Tasks that are performed by Whaley & Associates, PC were presented to Flathead Irrigation district for
review. And are attached to these minutes.
Cassie Dellwo stated: in a letter to the Board of Commissioners: At the March 9, 2020 Flathead
Irrigation District Meeting there was a discussion with regard to the role that Lake County plays in
collecting irrigation assessments for the district. After the meeting, it was requested that I review the
law to determine if Lake County would be able to cease making those collections on behalf to the
Flathead Irrigation Districts. The answer is no. Title 85 Chapter 7 of the MCA governs irrigation districts
in the State of Montana. Part 21 is specifically drafted with regard to govern Taxes and Assessments of
the irrigation districts. She noted MCA codes 85-7-2104, 85-7-2136 (1)and Number 85-7-2136 refers to
Fl D Commissioners concerns: From that point the county then makes those assessments with the
county property taxes on land and collects them together. Part 21 requires the County Treasurer to
collect taxes as prescribed in a resolution of the FID commissioners, MCA 85-7-2133 (1) The County
Treasurer then must act as custodian of all funds collected for FID & pay them out as ordered. MCA 85-
7-2133 (2). Montana Law is clear, Lake County does not have the authority to waive its duty to collect
FlO assessments. Nor can Lake County require any additional contractual obligations to collect the
assessments on behalf of Flathead Irrigation District.
Richard Erb questions on Financials: Because FID holds their meetings early in the month there is a
two-month lag from the time the county sends their numbers to Whaley Accounting. This is one of the
reasons FID voted to hold their monthly meetings after the county sends their financial figures to
Whaley Accounting. We will only be a month behind rather than two months. Richard also had
concerns and questions about managing the project and how assessments are set and who would have
final authority W/638? Paul acknowledge Richards concerns.
Public Comment:
Adjourn: Dave Vincent made motion to a adjourn, Bruce second. Passed.
Janette Rosman Secretary FID
June 8, 2020
Pg2
WHALEY & ASSOCIATES
JAMES H. WHALEY
CERTIFIED PUBLIC ACCOUNTANT
Phone {406) 883-5577/ Fax (406) 883-2522/MT
504 MAIN STREET POLSON, MT 59860
Tax Preparation/Appeals – Business Accounting/Consulting- Retirement, Estate & Succession Planning
June 6th, 2020
Per your request, please see listed below the tasks that are performed by Whaley
& Associates’ PC, for the Flathead Irrigation District:
• Update changes in acreage received from the BIA (Target date first week in July)
• Manually enter the 0 & M and Admin changes into Black Mountain Software, as
well as our own excel spreadsheet
• Make sure we balance & info is correct
• Create bills and send the DBF files to the respective counties, which are due by
the 3 rd Monday in August
• Complete the US Census bureau report
• Compile list of warrants to pay & write checks to be signed by commissioners at
the monthly meeting
• Reconcile accounts from reports received from the county
• Set up budgets and update comparisons on a monthly basis
• During election time of the Irrigators, we create a separate spreadsheet to
accommodate Katie’s needs
• Payroll as requested by Janette
• File electronic payments for the payroll taxes that are due the following month
• File and prepare the payroll quarterlies, annual reports including W2’s & MW3
• Complete the annual financial reports for Montana Local Government Services
State Accounting Bureau
• Receive & answer phone calls regarding questions ranging from acreage to
financials
• Communicate & provide information to auditors as needed
If you have any questions, please feel free to reach out.
