If after such hearing the department of water resources shall be satisfied that the expenditures proposed therein are necessary for the operation and maintenance of such irrigation works and are proper charges against the water users or stockholders of such system, or both, and the amount to be levied and the means thereof is determined to be proper, the department shall approve such statement and such approval shall give the company the right to assess, levy or enforce a lien for the collection thereof; or the department may reject such statement, in whole or in part, and if in part, the operating company shall have the authority to levy assessments only for the collection of whatever portion thereof is approved by said department.
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