SWCD OSA 2022-2024
2019 SWCD Financial Statements and Audits
For those districts required to have an audit of these results, note two items below for your help: Audit Bid Letter and CPA Guide. The deadline for draft audit to be sent by your CPA to the Office of State Auditor is October 31, 2020.
- Breakdown of County Revenue (posted 02/20/2020)
- SWCD Financial Statements and Audits Memo (pdf) - December 20, 2019
- Memorandum of Understanding Between the Minnesota Office of the State Auditor and BWSR (pdf)
- Financial Statement Dashboard (Excel) (posted 11/5/2019)
- Creating Charts in Excel (pdf) (posted 11/5/2019)
- Audit Bid Letter (Word) (posted 02/20/2020)
- CPA Guide (pdf) (posted 01/02/2019)
2018 Financial Statement Detail Reports for Minnesota's Soil and Water Conservation Districts
- 2018 Combined Balance Sheet (pdf) (updated 01/02/2019)
- 2018 Statements of Revenues and Expenditures (pdf) (updated 01/02/2019)
- 2018 Number of Months Operating Expenses on Hand vs. Office of State Auditor Standards of 3-6 Months (pdf) (updated 01/02/2019)
2017 Financial Statement Detail Reports for Minnesota's Soil and Water Conservation Districts
- 2017 Combined Balance Sheet (pdf) (updated 01/02/2019)
- 2017 County Revenue (pdf) (updated 01/02/2019)
- 2017 Statements of Revenues and Expenditures (pdf) (updated 01/02/2019)
- 2017 Number of Months Operating Expenses on Hand vs. Office of State Auditor Standards of 3-6 Months (pdf) (updated 01/02/2019)
2016 Financial Statement Detail Reports for Minnesota's Soil and Water Conservation Districts
- 2016 Combined Balance Sheet (pdf)
- 2016 County Revenue (pdf)
- 2016 Statements of Revenues and Expenditures (pdf)
- 2016 Number of Months Operating Expenses on Hand vs. Office of State Auditor Standards of 3-6 Months (pdf)
2015 Financial Statement Detail Reports for Minnesota's Soil and Water Conservation Districts
- 2015 Combined Balance Sheet (pdf)
- 2015 County Revenue (pdf)
- 2015 Statements of Revenues and Expenditures (pdf)
- 2015 Number of Months Operating Expenses on Hand vs. Office of State Auditor Standards of 3-6 Months (pdf)
SWCD Financial Statement Templates - Prior to 2019
NOTE: SWCDs should send completed package in electronic format (one PDF); or a statement of Revenue and expense and confirmation of 2018 financial audit; by March 15, 2019 to BWSR Chief Financial Officer.
- Statement Template (Excel) (posted 01/02/2019)
- Instruction Worksheets (Word) (posted 01/02/2019)
- Notes to Financial Statements (Word) (posted 01/02/2019)
- MD&A Template (Word) (posted 01/02/2019)
- Sample Fixed Asset Template (Excel) (posted 01/02/2019)
- BWSR Academy Handouts (pdf)
- SWCD Financial Statements and Audits Memorandum (pdf) (posted 01/02/2019)
BWSR Financial and Grant Compliance Services
The Board of Water and Soil Resources provides services to local units of government, primarily Soil and Water Conservation Districts and counties. Among the services provided:
- Offers year-end closeout training to Soil and Water Conservation District bookkeepers;
- Provides financial and administrative training to new Soil and Water Conservation District employees;
- Compiles summaries of all Soil and Water Conservation District annual financial reports for distribution to all districts and interested individuals;
- Notifies Soil and Water Conservation District and Nonpoint Engineering Assistance joint powers boards when audit threshold has been reached, and monitors completion of all audits required;
- Assists board conservationists with program closeouts;
- Monitors Natural Resource Block Grant expenditures and assists counties in establishing grant tracking procedures and documentation;
- Maintains a close working relationship with the Office of the State Auditor and disseminates new information to clientele as needed.
For older financial statement detail reports for Minnesota's Soil and Water Conservation Districts, please contact the BWSR Chief Financial Officer.