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					                              SOIL AND WATER CONSERVATION DISTRICT
                                    YOUR LOCATION, MINNESOTA

                                   STATEMENT OF NET ASSETS AND
                                GOVERNMENTAL FUND BALANCE SHEET
                               FOR THE YEAR ENDED DECEMBER 31, 2009

                                                          General        Adjustments    Statement of
                                                           Fund           See Notes      Net Assets
                     Assets
Cash and investments                                                $0                             $0
Accounts receivable                                                  0                              0
Due from other governments                                           0                              0
Prepaid items                                                        0                              0
Capital Assets:
  Equipment (net of accumulated depreciation)                                       0               0
    Total Assets                                                    $0             $0              $0

                     Liabilities
Current liabilities:
 Accounts payable                                                   $0                             $0
 Salaries payable                                                                                   0
 Deferred revenue                                                                                   0
Long-term liabilities:                                                                              0
 Due within one year                                                                0               0
 Due after one year                                                                 0               0
    Total Liabilities                                               $0             $0              $0

           Fund Balance/Net Assets
Fund Balance/Net Assets
 Reserved for prepaid items                                         $0             $0              $0
 Unreserved
  Designated for future projects                                     0              0               0
  Undesignated                                                       0              0               0
   Total Fund Balance                                               $0             $0              $0

Net Assets
 Invested in capital assets                                                        $0              $0
 Unrestricted                                                                       0               0
    Total Net Assets                                                               $0              $0




Notes are an integral part of the basic financial statements.
                              SOIL AND WATER CONSERVATION DISTRICT
                                    YOUR LOCATION, MINNESOTA

                        STATEMENT OF ACTIVITIES AND
    GOVERNMENTAL FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE
                    FOR THE YEAR ENDED DECEMBER 31, 2009

                                                     General         Adjustments        Statement of
                                                     Fund            See Notes          Activities
Revenues
 Intergovernmental                                              $0                 $0                  $0
 Charges for services                                            0                  0                   0
 Investment earnings                                             0                  0                   0
 Miscellaneous                                                   0                  0                   0
   Total Revenues                                               $0                 $0                  $0

Expenditures/Expenses
 Conservation
  Current                                                       $0                 $0                  $0
  Capital outlay                                                 0                  0                   0
   Total Expenditures/Expenses                                  $0                 $0                  $0

    Excess of Revenues Over (Under)
       Expenditures/Expenses                                    $0                 $0                  $0
Fund Balance/Net Assets January 1                                0                  0                   0
Fund Balance/Net Assets December 31                             $0                 $0                  $0




Notes are an integral part of the basic financial statements.
                                        SOIL AND WATER CONSERVATION DISTRICT
                                              YOUR LOCATION, MINNESOTA

                                           BUDGETARY COMPARISON STATEMENT
                                                 BUDGET AND ACTUAL
                                                    GENERAL FUND
                                             YEAR ENDED DECEMBER 31, 2009
                                                                                                      Variance with
                                                          Original         Final                       Final Budget
                                                          Budget          Budget        Actual        Positive (Neg)
Revenues
 Intergovernmental
  County                                                             $0            $0            $0               $0
  Local                                                               0             0             0                0
  Federal                                                             0             0             0                0
  State grant                                                         0             0             0                0
   Total intergovernmental                                           $0            $0            $0               $0
 Charges for services                                                $0            $0            $0               $0
 Miscellaneous
  Interest earnings                                                  $0            $0            $0               $0
  Other                                                               0             0             0                0
 Total miscellaneous                                                 $0            $0            $0               $0
   Total Revenues                                                    $0            $0            $0               $0

Expenditures
 District operations
  Personnel services                                                 $0            $0            $0               $0
  Other services and charges                                          0             0             0                0
  Supplies                                                            0             0             0                0
  Capital outlay                                                      0             0             0                0
  Total district operations                                          $0            $0            $0               $0
 Project expenditures
  District                                                           $0            $0            $0               $0
  State                                                               0             0             0                0
  Total project expenditures                                         $0            $0            $0               $0
   Total Expenditures                                                $0            $0            $0               $0
Excess of Revenues Over (Under)
 Expenditures                                                        $0            $0            $0               $0
Fund Balance - January 1                                             $0            $0            $0               $0
Fund Balance - December 31                                           $0            $0            $0               $0




Notes are an integral part of the basic financial statements.
BALANCING AREA - DO NOT PRINT OUT WITH STATEMENTS

Difference                                                 $0                                $0

The above numbers should be zero after you have completed your reports. If you, have have errors that need
 to be corrected somewhere. The left hand column is the General Fund column and should agree to your
 Trial Balance. The right hand columns are after the GASB34 adjustments are made.


The below tables can be used to calculate the adjustment number in the center column on
 the Statement of Activities.

Adjustment to Current Expenditures
FY09 depreciation                                                              0
FY09 increase in comp absence                                                  0
  Net                                                                          0

Adjustment to Jan 1 balance
Beg of year net fixed assets                                                   0
Less: Beg of year comp absences                                                0
                                                                               0

Fixed Asset reconciliation
Beginning of year gross fixed assets                                          $0
Less: beginning of year accum. Depre:                                          0
 Beginning of year net fixed assets                                            0
Plus new assets in FY09                                                        0
Less: FY09 depreciation                                                        0
 End of year net fixed assets                                                 $0

Comp Absences beg of year                                                      0
Comp Absences end of year                                                      0
 Difference (increase)                                                         0


The below table is a second test you can run if you are out of balance. Obtain the
 2008 figures if 2009 is out of balance.

Test
                                                    2009               2008
Net Assets                                                   0                 0
Fund Balance                                                 0                 0
Difference                                                   0                 0

Fixed Assets                                       #REF!                       0
Comp Absenc.                                       #REF!                       0
Difference                                         #REF!                       0

Net Diff (should be -0-)                           #REF!                       0
               December 31, 2009 trial balance
Can be used to help populate the Statement of Assets and the Statement of Activities
                                                                    Debit              Credit          Assets
Checking                                                                   0.00                                 0.00
Money Market                                                               0.00                                 0.00
CDs                                                                        0.00                                 0.00
Accounts Receivable                                                        0.00                                 0.00
Due from other Governments                                                 0.00                                 0.00
Interest Receivable                                                        0.00                                 0.00
Petty cash                                                                 0.00                                 0.00
Inventory Asset                                                            0.00                 0.00            0.00

Accounts Payble                                                                                 0.00
Accrued Expenses                                                                                0.00
Accrued Salaries Payable                                                                        0.00
Customer tree Deposit                                                                           0.00
Deferred Revenue                                                                                0.00
Due to Other Govts                                                                              0.00
Payroll Liab: Flex Spending Acct                                             0.00               0.00
Payroll Liab: Health Partners                                                                   0.00
Sales Tax Payable                                                                               0.00

Fund Balance - Designated Inventory                                                             0.00
Fund Bal - Designated SF                                                                        0.00
Fund Balance - Undesignated                                                                     0.00
Retained Earnings                                                                               0.00

Interest Earnings                                                                               0.00
Inter Govt Rev - County - Alloc                                                                 0.00
Inter Govt Rev - County - Water Plan                                                            0.00
Inter Govt Rev - County - Match WP                                                              0.00
Inter Govt Rev - County - WP Impl                                                               0.00
Inter Govt Rev - County - WCA                                                                   0.00            0.00
Inter Govt Rev - Fed - USDA                                                                     0.00
Inter Govt Rev - State - BWSR FY09 FWQM Grant                                                   0.00
Inter Govt Rev - State - BWSR C/Shr                                                             0.00
Inter Govt Rev - State - BWSR Gen Serv/RIM                                                      0.00
Inter Govt Rev - State - BWSR Clean Water Legacy Grant                                          0.00
Inter Govt Rev - State - DNR Forestry                                                           0.00
Inter Govt Rev - State - Other State Grants                                                     0.00
Inter Govt Rev - State - ERWA 319                                                               0.00
Inter Govt Rev - State - ERWA TMDL                                                              0.00
Inter Govt Rev - State - Little Rock Lake TMDL                                                  0.00
Inter Govt Rev - State - Obs Well Read                                                          0.00
Inter Govt Rev - State - Little Rock Creek TMDL                                                 0.00
Misc Rev - Donations                                                                            0.00
Misc Revenue                                                                                    0.00
Misc Rev - MCIT dividends                                                                       0.00
Misc Rev - Misc                                                                                 0.00
Misc Rev - Other Projects                                                                       0.00
Misc Rev - Sponsorships                                                                         0.00
Misc Rev - Soil & Water Stewardship                                                             0.00
Product Sales - Ag BMP Service Fee                                                              0.00
Product Sales - Manure Spreader                                                                 0.00
Product Sales - Plat books                                                                      0.00
Product Sales - Product Sales Other                                                             0.00
Product Sales - Projects Other                                                                  0.00
Product Sales - Rental Equipment                                                                0.00
Product Sales - Tree Program                                                                    0.00
Product Sales -                                                                                 0.00
Product Sales -                                                                                 0.00
                                                                     Debit             Credit          Assets
Product Sales -                                              0.00
Product Sales -                                              0.00
Product Sales -                                              0.00
Product Sales -                                              0.00
Product Sales -                                              0.00
Product Sales -                                              0.00
Product Sales -                                              0.00
Product Sales -                                              0.00
Rental -                                                     0.00
Rental -                                                     0.00
Rental -                                                     0.00
Rental Equip                                                 0.00

Sales exp - Discount                                  0.00
Inventory Adjustment                                         0.00
Cost of goods sold                                    0.00
Dist Op Other Serv -                                  0.00
Dist Op Other Serv - Dues                             0.00
Dist Op Other Serv - Educ & Promotion                 0.00
Dist Op Other Serv - Mileage & Meeting & Training     0.00
Dist Op Other Serv - WRAC                             0.00
Dist Op Other Serv - Equip maintenance                0.00
Dist Op Other Serv - Rent/Phone/IT                    0.00
Dist Op Other Serv - Office Liab, Ins                 0.00
Dist Op Other Serv - Office maintenance               0.00
Dist Op Other Serv - Rent                             0.00
Dist Op Other Serv - Spvr Expense                     0.00
Dist Op Other Serv - Spvr Exp mileage                 0.00
Dist Op Other Serv - Spvr Exp training                0.00
Dist Op Other Serv - Insurance                        0.00
Dist Op Other Serv - Prof Fees                        0.00
Dist Op Other Serv - Other Services & Charges         0.00
Dist Op Supplies - Office Exp                         0.00
Dist Op Capital Out - Equip purchases                 0.00
Dist Op Supplies - Field supplies                     0.00
Dist Op Supplies - Office supplies                    0.00
Forest stewardship planning                           0.00
Misc Project - Bioblitz                               0.00
Misc Proj - Elk River 319 phone                       0.00
Misc Proj - Elk River 319 manure mgmt                 0.00
Misc Proj - Elk River 319 education                   0.00
Misc Proj - Elk River 319 educatio-signs              0.00
Misc Proj - Elk River 319 grant                       0.00
Payroll Exp District - Employee wages                 0.00
Payroll Exp District - District Cont Ins              0.00
Payroll Exp District - Dist cont Employee Insurance   0.00
Payroll Exp District - District Cont PERA-DCP         0.00
Payroll Exp District - District Cont PERA             0.00
Payroll Exp District - District Cont SS               0.00
Payroll Exp District - Life Insurance                 0.00
Payroll Exp District - Spvr compensation              0.00
Payroll Exp District -Payroll Expense                 0.00
Payroll Exp District -                                0.00
Project Exp County - Water Plan Implem                0.00
Project Exp District - Plat Book                      0.00
Project Exp District - Tree Program                   0.00
Project Exp District - Manure Spreader                0.00
Project Exp District - Product Cost - Other           0.00
Project Exp District - Soil and Water Stewarship      0.00
Project Exp District - Rental Equipment Expense       0.00
Project Exp County - Water Plan                       0.00
Project Exp County - WCA Tech. Asst.                                    0.00
Project Exp - State - BWSR Cost-share                                   0.00
Project Exp - State - BWSR Clean Water Legacy Grant                     0.00
Project Exp - State - Elk River Watershed 319 Grant                     0.00
Project Exp - State - BWSR FY09 FWQM Grant                              0.00
                                                                Debit          Credit          Assets

Project Exp - State - Name                                              0.00
Project Exp - State - Name                                              0.00
Rental Exp -                                                            0.00
Sales Exp - Plat book                                                   0.00
Sales Exp - Tree mats                                                   0.00
Sales Exp - Tree sales                                                  0.00
Shipping & Handling                                                     0.00

TOTALS                                                                  0.00            0.00            0.00




                                                      Assets            0.00
                                                        Liab                            0.00
                                                      Equity                            0.00
                                                        Rev                             0.00
                                                        Exp             0.00

                                              Diff Rev - Exp                            0.00
                                    Diff Assets - Liab-Equity           0.00
                                                       Rev              Rev
Liabilities      Equity          Rev          Exp   Intergovt       Charges Serv




          0.00
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                                       0.00
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                                       0.00                                   0
                                       0.00                                   0
                                       0.00                                   0
                                       0.00                                   0
                                       0.00
                                       0.00
Liabilities      Equity          Rev          Exp
0.00
0.00
0.00
0.00
0.00
0.00
0.00                 0
0.00                 0
0.00
0.00
0.00
0.00

0.00
0.00          0.00
0.00   0.00
       0.00
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                                                    0.00
                                                    0.00
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                                                    0.00
                                                    0.00
Liabilities      Equity          Rev          Exp

                                                    0.00
                                                    0.00
                                                    0.00
                                                    0.00
                                                    0.00
                                                    0.00
                                                    0.00

          0.00            0.00         0.00         0.00   0.00   0.00   0.00
  Rev          Rev        Expense    Expense     Expense    Expense    Proj Exp   Proj Exp   Proj Exp   Proj Exp
Interest       Misc       Pers Ser   Other C/S   Supplies    Capital   District   County     State      Fed




           0




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0.00   0.00   0.00   0.00   0.00   0.00   0.00   0.00   0.00   0.00




              0.00
0.00

				
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