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:: Farmers Audit Techniques Guide - Chapter Four - Outside
Services Informational Sources
Outside
Services Informational Sources
Since one of
the purposes of this guide is to
provide general understanding of
farming operations necessary to
adapt auditing techniques, there
are outside entities which can
provide us with a wealth of
information and data regarding
the farming industry. Listed
below are only a few examples of
outside services available:
-
University of California
Cooperative Extension
(UCCE) was established
by an Act of Congress in
1914 and serves as an
educational arm of the
University of California
to provide every citizen
direct access to its
knowledge and resources.
Staff members of the
University of California
are stationed in
counties as Farm
Advisors; Nutrition,
Family and Consumer
Science Advisors; and
4-H Advisors. They
provide practical
information to the
residents of their
county through printed
materials, public
meetings,
demonstrations,
newsletters, news media,
and individual contacts.
The UCCE also prints
“cost studies” on
different commodities.
These publications can
be purchased for a small
fee or go to
http://coststudies.ucdavis.edu. These
cost studies are very
useful because they
cover very detailed
information pertaining
to a specific
commodity. They also
publish Interrogated
Pesticide Management
Guidelines (IPM
Guidelines). This
publication also
addresses pesticides for
specific commodities.
The state of California
has several Extension
Agents in different
counties throughout the
state. Check your local
area for the nearest
office.
-
The
County Ag Commissioner’s
Office (California) is
the office that issues
pesticide permits to
licensed pesticide
applicators. They keep
detailed records on such
permits. Copies are sent
to the state office of
Pesticide Resources.
Copies of such public
records are available
upon written request for
a fee. A list of
licensed pesticide
applicators within the
county is also
available. Contact the
local County Ag
Commissioner’s Office
for more information.
-
Local
Agriculture County Fairs
are good sources of
information that can
provide you with news
and information on what
is happening in the
agricultural
community. Different
vendors provide free
information on
commodities via
pamphlets, charts,
newsletters, videos,
slide sets, catalogs,
etc.. Agriculture supply
vendors set up booths to
display their goods and
are there to answer
questions. Ask the right
question and you will be
surprised at the
information they are
willing to share.
-
Gas and
Electric Companies can
also provide information
regarding rebates
(refunds) that are
available to farmers who
qualify for an energy
efficiency
program. These programs
differ each year. So, if
you know that the farmer
replaced or installed
new pumps on their water
wells, look for the
additional income or
offsetting adjustments.
-
Marketing Boards, Crop
Associations, and Crop
Bureaus are
organizations that are
formed by and for
specific commodities
(i.e., Walnut Marketing
Board, Nisei Farmers
League, Sunkist Growers,
Inc., Blue Diamond
Growers, Central
California Almond
Growers Association). A
telephone call or
written request to the
entity might give you
the answers to questions
you might have regarding
the commodity.
-
Agricultural yellow page
directories that are
published locally are an
excellent source of
information (i.e.
Agriculture Net Yellow
Pages). These
publications are total
agricultural resource
guides. They contain
names, telephone and fax
numbers of vendors for
Ag resources (i.e.
suppliers, services,
etc.). The vendors that
are listed on the
publication paid for
such advertising but
don’t overlook this
resource because other
important information is
enclosed. The
publications also
includes listings for Ag
Associations, Government
Agencies and
Universities. A few are
listed below:
a. State Government -
State Department Food
and Agriculture
b. Federal Government:
c. Bureau of Land
Management
-
Bureau of
Reclamation
-
University Cooperative
Extension
-
National and Local Ag
Insurance Companies can
be contacted for general
information pertaining
to crop damages. They
sometimes keep charts on
crop damages. They can
provide you with
additional information
regarding rate changes,
other crop events, etc.
-
Don’t
forget one of the most
reliable sources is the
third-party letter. For
example - A Revenue
Agent (RA) who used such
a source was able to
confirm that the farmer
under examination had
planted new grape
vines. They took a
photocopy of a purchase
invoice from a vendor
that specialized in soil
fumigation using the
chemical Methyl Bromide.
The RA then mailed a
copy to the vendor
requesting that the
vendor provide a copy of
the work order and a map
of the application
site(s). The Revenue
Agent used their
knowledge that the
chemical Methyl Bromide
is used to control soil
nematodes in site
preparation for a new
vineyard. The RA had
obtained this
information from the
Cost Studies pamphlet
that the University of
California Cooperative
Extension Fresno County
(UCCE) published.
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