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{"sheet":"Instructions","index":0,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":false,"merged":[[6,1,6,9],[1,1,1,9],[0,1,0,9],[2,1,2,9],[3,1,3,9],[4,1,4,9],[5,1,5,9]]}
["Order of Entries","Description"]
[1,"On the Statement of Net Position and Governmental Fund Balance Sheet (Bal Sheet tab), fill in the General Fund column based upon the 12/31/18 Balance Sheet (which includes end of year adjustments for Interest Receivable/Earnings, Prepaid Items, Accounts Receivable, Due From Other Governments, Due To Other Governments, Accounts Payable, Accrued Wages, Customer Tree Deposits, and Unearned Revenue). NOTE: Combined Assets and Deferred Outflows of Resources total must equal Total Liabilities and Fund Balance total."]
[2,"Complete the Original Budget, Final Budget, and Actual columns of the Budgetary Comparison Statement (Budget tab). NOTE: The Fund Balance - January 1 number (for the current year) is the same as the previous year's Fund Balance - December 31 number (last year's ending balance)."]
[3,"On the Help Sheet, complete the Fixed Assets Reconciliation. NOTE: capital equipment purchases autopopulate based upon actual reported on the Budgetary Comparison Statement."]
[4,"On the Help Sheet, complete the Compensated Absences Reconciliation. "]
[5,"On the Help Sheet, complete the Pension Reconciliation. Amounts for 2017 are taken from last year's financial statements (use audited financial statement numbers if available). See the PERA audit report (available mid-February) for the 2018 amounts. NOTE: Debit total must equal Credit total (highlighted on the Help Sheet)."]
[6,"On the Statement of Activities and Governmental Fund Revenues, Expenditures, and Changes in Fund Balance (Rev Stmt tab), the adjustments column Fund Balance/Net Position January 1 amount (for the current year) is the same as the previous year's adjustments column Fund Balance/Net Position December 31 number (last year's ending balance)."]
["Updated 01/02/19"]

{"sheet":"Bal Sheet","index":1,"n_rows":62,"n_cols":6,"rows_kept":62,"cut":false,"hidden":false,"merged":[[5,0,5,5],[4,0,4,5],[3,0,3,5],[0,0,0,5],[1,0,1,5]]}
["(NAME) SOIL AND WATER CONSERVATION DISTRICT"]
["(CITY), MINNESOTA"]
[]
["STATEMENT OF NET POSITION AND"]
["GOVERNMENTAL FUND BALANCE SHEET"]
["DECEMBER 31, 2018"]
[]
[null,"General",null,"Adjustments",null,"Statement of"]
[null,"Fund",null,"See Notes",null,"Net Position"]
["Assets"]
["Cash and Investments",0,null,null,null,{"$f":"+B11+D11","v":0}]
["Accounts Receivable",0,null,null,null,{"$f":"+B12+D12","v":0}]
["Interest Receivable",0,null,null,null,{"$f":"+B13+D13","v":0}]
["Due from Other Governments",0,null,null,null,{"$f":"+B14+D14","v":0}]
["Prepaid Items",0,null,null,null,{"$f":"+B15+D15","v":0}]
["Capital Assets:"]
["    Equipment (net of accumulated depreciation)",null,null,{"$f":"SUM('Help Sheet'!D18)","v":0},null,{"$f":"+B17+D17","v":0}]
["       Total Assets",{"$f":"SUM(B11:B17)","v":0},null,{"$f":"SUM(D11:D17)","v":0},null,{"$f":"SUM(F11:F17)","v":0}]
[]
["Deferred Outflows of Resources"]
["  Defined Benefit Pension Plan",null,null,{"$f":"SUM('Help Sheet'!F28)","v":0},null,{"$f":"+B21+D21","v":0}]
[]
["Combined Assets and Deferred Outflows"]
["   of Resources",{"$f":"+B21+B18","v":0},null,{"$f":"+D18+D21","v":0},null,{"$f":"+F21+F18","v":0}]
[]
["Liabilities"]
["Current Liabilities:"," ",null,null,null," "]
["  Accounts Payable",0,null,null,null,{"$f":"+B28+D28","v":0}]
["  Salaries Payable",0,null,null,null,0]
["  Sales Tax Payable",0,null,null,null,0]
["  Customer Tree Deposit",0,null,null,null,0]
["  Due To Other Governments",0,null,null,null,0]
["  Unearned Revenue",0,null,null,null,0]
["Long-term Liabilities:",null,null,null,null,0]
["  Net Pension Liability",null,null,{"$f":"SUM('Help Sheet'!F29)","v":0},null,0]
["  Compensated Absences",null,null,{"$f":"SUM('Help Sheet'!D22)","v":0},null,0]
["       Total Liabilities",{"$f":"SUM(B28:B36)","v":0},null,{"$f":"SUM(D28:D36)","v":0},null,{"$f":"SUM(F28:F36)","v":0}]
[]
["Deferred Inflows of Resources"]
["  Defined Benefit Pension Plan",null,null,{"$f":"SUM('Help Sheet'!F30)","v":0},null,{"$f":"+B40+D40","v":0}]
[]
["Combined Liabilities and Deferred Inflows"]
["   of Resources",{"$f":"+B40+B37","v":0},null,{"$f":"+D37+D40","v":0},null,{"$f":"+F40+F37","v":0}]
[]
["Fund Balance/Net Position"]
["Fund Balance"]
["  Nonspendable (Prepaids, Inventories)",0,null,{"$f":"-B47","v":0},null,{"$f":"+B47+D47","v":0}]
["  Assigned ",0,null,{"$f":"-B48","v":0},null,{"$f":"+B48+D48","v":0}]
["   Unassigned",{"$f":"B24-B43-B47-B48","v":0},null,{"$f":"-B49","v":0},null,{"$f":"+B49+D49","v":0}]
["       Total Fund Balance",{"$f":"SUM(B47:B49)","v":0},null,{"$f":"SUM(D47:D49)","v":0},null,{"$f":"SUM(F47:F49)","v":0}]
[]
["Total Liabilities and Fund Balance",{"$f":"SUM(B43+B50)","v":0}]
[]
["Net Position"]
["  Investments in Capital Assets",null,null,{"$f":"+D17","v":0},null,{"$f":"+D55","v":0}]
["  Unrestricted",null,null,{"$f":"SUM(D24-D43-D50-D55)","v":0},null,{"$f":"+D56","v":0}]
["       Total Net Position",null,null,{"$f":"SUM(D50+D55+D56)","v":0},null,{"$f":"SUM(F55:F56)","v":0}]
[]
["Total Liabilities and Net Position",null,null,{"$f":"SUM(D43+D57)","v":0},null,{"$f":"SUM(F43+F57)","v":0}]
[]
[]
["Notes are an integral part of the basic financial statements."]

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[{"$f":"'Bal Sheet'!A1","v":"(NAME) SOIL AND WATER CONSERVATION DISTRICT"}]
[{"$f":"'Bal Sheet'!A2","v":"(CITY), MINNESOTA"}]
[]
["BUDGETARY COMPARISON STATEMENT"]
["BUDGET AND ACTUAL"]
["GENERAL FUND"]
["YEAR ENDED DECEMBER 31, 2018"]
[null,null,null,null,null,null,null,"Variance with"]
[null,"Original ",null,"Final",null,null,null,"Final Budget"]
[null,"Budget",null,"Budget",null,"Actual",null,"Positive  (Neg)"]
["Revenues"]
["  Intergovernmental"," "]
["    County",0,null,{"$f":"SUM(B13)","v":0},null,0,null,{"$f":"+F13-D13","v":0}]
["    Local",0,null,{"$f":"SUM(B14)","v":0},null,0,null,{"$f":"+F14-D14","v":0}]
["    Federal",0,null,0,null,0,null,{"$f":"+F15-D15","v":0}]
["    State Grants",0,null,0,null,0,null,{"$f":"+F16-D16","v":0}]
["     Total Intergovernmental",{"$f":"SUM(B13:B16)","v":0},null,{"$f":"SUM(D13:D16)","v":0},null,{"$f":"SUM(F13:F16)","v":0},null,{"$f":"SUM(H13:H16)","v":0}]
["  Charges for Services",0,null,{"$f":"SUM(B18)","v":0},null,0,null,{"$f":"+F18-D18","v":0}]
["  Miscellaneous"]
["    Interest Earnings",0,null,{"$f":"SUM(B20)","v":0},null,0,null,{"$f":"+F20-D20","v":0}]
["    Other",0,null,0,null,0,null,{"$f":"+F21-D21","v":0}]
["  Total Miscellaneous",{"$f":"SUM(B20:B21)","v":0},null,{"$f":"SUM(D20:D21)","v":0},null,{"$f":"SUM(F20:F21)","v":0},null,{"$f":"SUM(H20:H21)","v":0}]
["      Total Revenues",{"$f":"+B17+B18+B22","v":0},null,{"$f":"+D17+D18+D22","v":0},null,{"$f":"+F17+F18+F22","v":0},null,{"$f":"+H17+H18+H22","v":0}]
[]
["Expenditures"]
["  District Operations"]
["    Personnel Services",0,null,{"$f":"SUM(B27)","v":0},null,0,null,{"$f":"+D27-F27","v":0}]
["    Other Services and Charges",0,null,{"$f":"SUM(B28)","v":0},null,0,null,{"$f":"+D28-F28","v":0}]
["    Supplies",0,null,0,null,0,null,{"$f":"+D29-F29","v":0}]
["    Capital Outlay",0,null,0,null,0,null,{"$f":"+D30-F30","v":0}]
["    Total District Operations",{"$f":"SUM(B27:B30)","v":0},null,{"$f":"SUM(D27:D30)","v":0},null,{"$f":"SUM(F27:F30)","v":0},null,{"$f":"SUM(H27:H30)","v":0}]
["  Project Expenditures"]
["    District",0,null,{"$f":"SUM(B33)","v":0},null,0,null,{"$f":"+D33-F33","v":0}]
["    State",0,null,0,null,0,null,{"$f":"+D34-F34","v":0}]
["    Total project expenditures",{"$f":"SUM(B33:B34)","v":0},null,{"$f":"SUM(D33:D34)","v":0},null,{"$f":"SUM(F33:F34)","v":0},null,{"$f":"SUM(H33:H34)","v":0}]
["      Total Expenditures",{"$f":"+B31+B35","v":0},null,{"$f":"+D31+D35","v":0},null,{"$f":"+F31+F35","v":0},null,{"$f":"+H31+H35","v":0}]
["Excess of Revenues Over (Under) "]
["  Expenditures",{"$f":"+B23-B36","v":0},null,{"$f":"+D23-D36","v":0},null,{"$f":"+F23-F36","v":0},null,{"$f":"+H23+H36","v":0}]
["Fund Balance - January 1",0,null,{"$f":"SUM(B39)","v":0},null,0,null,{"$f":"SUM(F39-D39)","v":0}]
["Fund Balance - December 31",{"$f":"+B39+B38","v":0},null,{"$f":"+D39+D38","v":0},null,{"$f":"+F39+F38","v":0},null,{"$f":"+H39+H38","v":0}]
[]
[]
[]
[]
[]
[]
[]
["Notes are an integral part of the basic financial statements."]

{"sheet":"Help Sheet","index":3,"n_rows":61,"n_cols":17,"rows_kept":61,"cut":false,"hidden":false,"merged":[[30,16,31,20]]}
["BALANCING WORKSHEET AREA - DO NOT PRINT OUT WITH STATEMENTS"]
[]
["Difference",{"$f":"+'Bal Sheet'!B50-'Rev Stmt'!B26","v":0},null,null,null,{"$f":"+'Bal Sheet'!F57-'Rev Stmt'!F26","v":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."]
[]
["Fill in only highlighed areas, anything not higlighted is a calculated field"]
[]
["Fixed Assets Reconciliation",null,null," "]
["Beginning of year gross fixed assets",null,null,0]
["Less: beginning of year accum. depr:",null,null,0]
["  Beginning of year net fixed assets",null,null,{"$f":"+D12-D13","v":0}]
["Plus new assets in FY17",null,null,{"$f":"SUM('Rev Stmt'!B20)","v":0}]
["Asset deletion during the year",null,null,0]
["Less: FY17 depreciation",null,null,0]
["  End of year net fixed assets",null,null,{"$f":"+D14-D17+D15","v":0}]
[]
["Compensated Absences Reconciliation"]
["Comp Absences 12/31/17"," "," ",0,null,null," "]
["Comp Absences 12/31/18"," ",null,0,null,null," "]
["  Difference: increase (decrease)"," ",null,{"$f":"+D22-D21","v":0},null," "," "]
[]
[]
["Pension Reconciliation (per GASB 68)",null,null,null,null,null,null,"Increase"]
["Account","Type of account",null,2017,null,2018,null,"(Decrease)",null,null,null,null,null,"Debit",null,"Credit"]
["Defined Benefit Pension Plan","Asset (Deferred Outflows of Resources)",null,0,null,0,null,{"$f":"F28-D28","v":0},null,"Deferred Outflows of Resources",null,null,null,{"$f":"IF(H28>0,H28,0)","v":0},null,{"$f":"IF(H28<0,-H28,0)","v":0}]
["Net Pension Liability","Long-term Liability",null,0,null,0,null,{"$f":"F29-D29","v":0},null,"Net Pension Liability",null,null,null,{"$f":"IF(H29>0,0,-H29)","v":0},null,{"$f":"IF(H29>0,H29,0)","v":0}]
["Defined Benefit Pension Plan","Liability (Deferred Inflows of Resources)",null,0,null,0,null,{"$f":"F30-D30","v":0},null,"Deferred Inflows of Resources",null,null,null,{"$f":"IF(H30>0,0,-H30)","v":0},null,{"$f":"IF(H30>0,H30,0)","v":0}]
[null,null,null,null,null,null,null,null,null,"Pension Expense",null,null,null,{"$f":"IF(SUM(N28:N30)>SUM(P28:P30),0,SUM(P28:P30)-SUM(N28:N30))","v":0},null,{"$f":"IF(SUM(N28:N30)>SUM(P28:P30),SUM(N28:N30)-SUM(P28:P30),0)","v":0},"This number will be entered into the Adjustments column for the net pension expense (If debit it's a positive number, it credit it's a negative number) See cell D19 above"]
[null,null,null,"Net Pension Expense (decrease)",null,null,null,{"$f":"-H28+H29+H30","v":0}]
[null,null,null," ",null,null,null,null,null,null,"Total",null,null,{"$f":"SUM(N28:N32)","v":0},null,{"$f":"SUM(P28:P32)","v":0},"Debits must equal credits"]
["The below tables can be used to calculate the adjustment number in the center column on "]
["   the Statement of Activities."]
[]
["Adjustment to Current Expenditures"]
["FY18 depreciation",null,null,{"$f":"SUM(D17)","v":0}]
["FY18 increase (decrease) in comp absence",null,null,{"$f":"SUM(D23)","v":0}]
["FY18 Net Pension Expense",null,null,{"$f":"SUM(N31-P31)","v":0}]
["    Net",null,null,{"$f":"SUM(D38:D40)","v":0}]
[]
[]
[]
["The below table is a second test you can run if you are out of balance.  Obtain the "]
["  2017 figures if 2018 is out of balance to help see where you are off."]
[]
["Test"]
[null,2018,null,2017]
["Net Position",{"$f":"+'Bal Sheet'!F57","v":0},null,{"$f":"'Rev Stmt'!F25","v":0}]
["Fund Balance",{"$f":"+'Bal Sheet'!B50","v":0},null,{"$f":"'Rev Stmt'!B25","v":0}]
["Difference",{"$f":"SUM(B50-B51)","v":0},null,{"$f":"SUM(D50-D51)","v":0}]
[]
["Fixed Assets",{"$f":"+'Bal Sheet'!D17","v":0},null,{"$f":"SUM(D14)","v":0}]
["Pension: Deferred Outflow",{"$f":"+'Bal Sheet'!D21","v":0},null,{"$f":"SUM(D28)","v":0}]
["Net Pension Liability",{"$f":"-'Bal Sheet'!D35","v":0},null,{"$f":"SUM(-D29)","v":0}]
["Compensated Absences",{"$f":"-'Bal Sheet'!D36","v":0},null,{"$f":"SUM(-D21)","v":0}]
["Pension: Deferred Inflow",{"$f":"-'Bal Sheet'!D40","v":0},null,{"$f":"SUM(-D30)","v":0}]
["Difference",{"$f":"SUM(+SUM(B54:B58)*-1)","v":0},null,{"$f":"SUM(+SUM(D54:D58)*-1)","v":0}]
[]
["Net Diff (should be -0-)",{"$f":"SUM(B52+B59)","v":0},null,{"$f":"SUM(D52+D59)","v":0}]

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[{"$f":"'Bal Sheet'!A1","v":"(NAME) SOIL AND WATER CONSERVATION DISTRICT"}]
[{"$f":"'Bal Sheet'!A2","v":"(CITY), MINNESOTA"}]
[]
["STATEMENT OF ACTIVITIES AND"]
["GOVERNMENTAL FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE"]
["FOR THE YEAR ENDED DECEMBER 31, 2018"]
[]
[null,{"$f":"'Bal Sheet'!B8","v":"General"},null,{"$f":"'Bal Sheet'!D8","v":"Adjustments"},null,{"$f":"'Bal Sheet'!F8","v":"Statement of"}]
[null,{"$f":"'Bal Sheet'!B9","v":"Fund"},null,{"$f":"'Bal Sheet'!D9","v":"See Notes"},null,"Activities"]
["Revenues"," ",null," ",null," "]
["  Intergovernmental",{"$f":"SUM(Budget!F17)","v":0},null,0,null,{"$f":"+B11+D11","v":0}]
["  Charges for Services",{"$f":"SUM(Budget!F18)","v":0},null,0,null,{"$f":"+B12+D12","v":0}]
["  Investment Earnings",{"$f":"SUM(Budget!F20)","v":0},null,0,null,{"$f":"+B13+D13","v":0}]
["  Miscellaneous",{"$f":"SUM(Budget!F21)","v":0},null,0,null,{"$f":"+B14+D14","v":0}]
["      Total Revenues",{"$f":"SUM(B11:B14)","v":0},null,{"$f":"SUM(D11:D14)","v":0},null,{"$f":"SUM(F11:F14)","v":0}]
[null," ",null," ",null," "]
["Expenditures/Expenses"]
["  Conservation"]
["    Current",{"$f":"SUM(Budget!F36-Budget!F30)","v":0},null,{"$f":"SUM('Help Sheet'!D41)","v":0},null,{"$f":"+B19+D19","v":0}]
["    Capital outlay",{"$f":"SUM(Budget!F30)","v":0},null,{"$f":"-B20","v":0},null,{"$f":"+B20+D20","v":0}]
["      Total Expenditures/Expenses",{"$f":"SUM(B19:B20)","v":0},null,{"$f":"SUM(D19:D20)","v":0},null,{"$f":"SUM(F19:F20)","v":0}]
[null," "," "," "," "," "]
["       Excess of Revenues Over (Under) "," "," "," "," "," "," "]
["              Expenditures/Expenses",{"$f":"+B15-B21","v":0},null,{"$f":"+D15-D21","v":0},null,{"$f":"+B24+D24","v":0}]
["Fund Balance/Net Position January 1",{"$f":"SUM(Budget!F39)","v":0},null,0,null,{"$f":"+B25+D25","v":0}]
["Fund Balance/Net Position December 31",{"$f":"SUM(B24:B25)","v":0},null,{"$f":"SUM(D24:D25)","v":0},null,{"$f":"SUM(F24:F25)","v":0}]
[" "," "," "," "," "," "," "]
[]
[]
[]
[]
[]
[]
[]
["Notes are an integral part of the basic financial statements."]

{"sheet":"Trial Bal (use if needed)","index":5,"n_rows":155,"n_cols":30,"rows_kept":155,"cut":false,"hidden":false,"merged":[]}
["December 31, 2018  trial balance",null,"NOT A REQUIRED ITEM. THIS IS A TEMPLATE THAT CAN HELP WITH THE BUDGETING STATEMENT OR WITH BALANCING ISSUES"]
["NOT REQUIRED But can be used to help populate the Statement of Assets and the Statement of Activities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Rev","Rev","Rev","Rev","Expense","Expense","Expense","Expense","Proj Exp","Proj Exp","Proj Exp","Proj Exp"]
[null,"Debit",null,"Credit",null,"Assets",null,"Liabilities",null,"Equity",null,"Rev",null,"Exp",null,null,"Intergovt","Charges Serv","Interest","Misc","Pers Ser","Other C/S","Supplies","Capital","District","County","State","Fed"]
["Checking",0," ",null,null,{"$f":"+B4","v":0}," "]
["Money Market",0," ",null,null,0," "]
["CDs",0," ",null,null,0," "]
["Accounts Receivable",0," ",null,null,0," "]
["Due from other Governments",0," ",null,null,0," "]
["Interest Receivable",0," ",null,null,0," "]
["Petty cash",0," ",null,null,0," "]
["Inventory Asset",0," ",0,null,0,"  "]
[]
["Accounts Payble",null,null,0," ",null,null,{"$f":"+D13","v":0}]
["Accrued Expenses",null,null,0," ",null,null,0]
["Accrued Salaries Payable",null,null,0," ",null,null,0]
["Customer tree Deposit",null,null,0," ",null,null,0]
["Deferred Revenue",null,null,0," ",null,null,0]
["Due to Other Govts",null,null,0," ",null,null,0]
["Payroll Liab: Flex Spending Acct",0,null,0," ",null,null,0]
["Payroll Liab: Health Partners",null,null,0," ",null,null,0]
["Sales Tax Payable",null,null,0," ",null,null,0]
[null,null,null,null," "]
["Fund Balance - Designated Inventory",null,null,0," ",null,null,null,null,{"$f":"+D23","v":0}]
["Fund Bal - Designated SF",null,null,0," ",null,null,null,null,{"$f":"+D24","v":0}]
["Fund Balance - Undesignated",null,null,0," ",null,null,null,null,{"$f":"+D25","v":0}]
["Retained Earnings",null,null,0," ",null,null,null,null,{"$f":"+D26","v":0}]
[null,null,null,null," "]
["Interest Earnings",null,null,0," ",null,null,null,null,null,null,{"$f":"+D28","v":0},null,null,null," ",null,null,{"$f":"+L28","v":0}]
["Inter Govt Rev - County -  Alloc",null,null,0," ",null,null,null,null,null,null,{"$f":"+D29","v":0},null,null,null,null,{"$f":"+L29","v":0}]
["Inter Govt Rev - County - Water Plan",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,{"$f":"+L30","v":0}]
["Inter Govt Rev - County - Match WP",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - County - WP  Impl",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - County - WCA",null,null,0," ",0,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - Fed - USDA",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - BWSR FY09 FWQM Grant",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - BWSR C/Shr",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - BWSR Gen Serv/RIM",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - BWSR Clean Water Legacy Grant",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - DNR Forestry",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - Other State Grants ",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - ERWA 319",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - ERWA TMDL",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - Little Rock Lake TMDL",null,null,0,"  ",null,null,null,null,null,null,0,null,null,null,null,0]
["Inter Govt Rev - State - Obs Well Read",null,null,0," ",null,null,null,null,null,null,0,null,null,null," ",0]
["Inter Govt Rev - State - Little Rock Creek TMDL",null,null,0," ",null,null,null,null,null,null,0,null,null,null," ",0]
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["Misc Rev - MCIT dividends",null,null,0," ",null,null,null,null,null,null,0,null,null,null," ",null,null,null,0]
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["Misc Rev - Sponsorships",null,null,0,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Misc Rev - Soil & Water Stewardship",null,null,0," ",null,null,null,null,null,null,0,null,null,null," ",null,null,null,0]
["Product Sales -  Ag BMP Service Fee",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,null,{"$f":"+L53","v":0}]
["Product Sales -  Manure Spreader",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,null,0]
["Product Sales -  Plat books",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,null,0]
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["Product Sales -  Projects Other",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,null,0]
["Product Sales -  Rental Equipment",null,null,0," "," ",null,null,null,null,null,0,null,null,null,null,null,0]
["Product Sales -  Tree Program",null,null,0," ",null,null,null,null,null,null,0,null,null,null,null,null,0]
["Product Sales -  ",null,null,0,null,null,null,null,null,null,null,0]
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[]
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["Product Sales -  ",null,null,0,null,null,null,null,null,null,null,0]
["Product Sales -  ",null,null,0,null,null,null,null,null,null,null,0]
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["Product Sales -  ",null,null,0,null,null,null,null,null,null,null,0]
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["Rental -",null,null,0,null,null,null,null,null,null,null,0]
["Rental - ",null,null,0,null,null,null,null,null,null,null,0]
["Rental -",null,null,0,null," ",null,null,null,null,null,0,null,null,null," "]
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[" "]
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["Inventory Adjustment",null,null,0,null,null,null,null,null,null,null,{"$f":"+D78","v":0},null,null,null,{"$f":"SUM(L53:L79)","v":0}]
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["Dist Op Other Serv - ",0,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+B80","v":0},null,null,null,null,null,null,null,{"$f":"+N80","v":0}]
["Dist Op Other Serv - Dues",0,null," "," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Educ & Promotion ",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Mileage & Meeting & Training ",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - WRAC",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Equip maintenance",0,null," "," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Rent/Phone/IT",0,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+B86-D86","v":0},null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Office Liab, Ins",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Office maintenance",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Rent",0,null," "," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Spvr Expense",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Spvr Exp mileage",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Spvr Exp training",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Insurance",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Prof Fees",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Other Serv - Other Services & Charges",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Dist Op Supplies - Office Exp",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,{"$f":"+N96","v":0}]
["Dist Op Capital Out - Equip purchases",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,{"$f":"+N97","v":0}]
["Dist Op Supplies - Field supplies",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,{"$f":"+N98","v":0}]
["Dist Op Supplies - Office supplies",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Forest stewardship planning",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Misc Project - Bioblitz",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Misc Proj - Elk River 319 phone",0,null," "," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Misc Proj - Elk River 319 manure mgmt",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Misc Proj - Elk River 319 education",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,0]
["Misc Proj - Elk River 319 educatio-signs",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,0]
["Misc Proj - Elk River 319 grant",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+N106","v":0}]
["Payroll Exp District - Employee wages",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,{"$f":"+N107","v":0}]
["Payroll Exp District - District Cont Ins",0," ",null,null,null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,{"$f":"+N108","v":0}]
["Payroll Exp District - Dist cont Employee Insurance",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,0]
["Payroll Exp District - District Cont PERA-DCP",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,0]
["Payroll Exp District - District Cont PERA",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,0]
["Payroll Exp District - District Cont SS",0," "," "," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,0]
["Payroll Exp District - Life Insurance",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,0]
["Payroll Exp District - Spvr compensation",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,0]
["Payroll Exp District -Payroll Expense",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,0]
["Payroll Exp District -",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,0]
["Project Exp County - Water Plan Implem",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,null,{"$f":"+N117","v":0}]
["Project Exp District  - Plat Book",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,{"$f":"+N118","v":0}]
["Project Exp District - Tree Program",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,{"$f":"+N119","v":0}]
["Project Exp District - Manure Spreader",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,{"$f":"+N120","v":0}]
["Project Exp District - Product Cost - Other",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,{"$f":"+N121","v":0}]
["Project Exp District - Soil and Water Stewarship",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,{"$f":"+N122","v":0}]
["Project Exp District - Rental Equipment Expense",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+N123","v":0}]
["Project Exp County - Water Plan ",0,null,null," ",null,null,null,null,null,null,null,null,0]
["Project Exp County - WCA Tech. Asst.",0,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+B125","v":0}]
["Project Exp - State - BWSR Cost-share",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+N126","v":0}]
["Project Exp - State - BWSR Clean Water Legacy Grant",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+N127","v":0}]
["Project Exp - State - Elk River Watershed 319 Grant",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+N128","v":0}]
["Project Exp - State - BWSR FY09 FWQM Grant",0,null,null," ",null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+N129","v":0}]
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["Project Exp - State -  Name",0," ",null," ",null,null,null,null,null,null,null,null,0,null,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+N132","v":0}]
["Project Exp - State -  Name",0,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+B133","v":0},null,null,null," ",null,null,null,null,null,null,null,null,{"$f":"+N133","v":0}]
["Rental Exp -",0,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null,null,null,null,null,null,null,null,{"$f":"+N134","v":0}]
["Sales Exp - Plat book",0,null,null,null,null,null,null,null,null,null,null,null,0]
["Sales Exp - Tree mats",0,null,null,null,null,null,null,null,null,null,null,null,0]
["Sales Exp - Tree sales",0,null,null,null,null,null,null,null,null,null,null,null,0]
["Shipping & Handling",0,null,null,null,null,null,null,null,null,null,null,null,0,null,null,null," "]
[]
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[]
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