This chapter was developed to provide guidance for a uniform system of budgeting, accounting, and financial reporting for the soil and water conservation districts (SWCDs) in Minnesota to aid in preparing financial reports in accordance with generally accepted accounting principles (GAAP). As of its release date, the chapter represents best practices for SWCDs which have been identified by stakeholders across the state. BWSR does not provide accounting or legal advice. Please consult with your accountant or legal counsel for further information.

This chapter is organized in the following sections:

Overview of Accounting System and Methods

Board Oversight

SWCD Accounting (PDF)

Grants Management (PDF)


SWCD Financial Statements