S.D. Admin. R. tit. 12, art. 12:03, ch. 12:03:01, app A

Current through Register Vol. 51, page 71, January 6, 2025

Appendix A - Forms for reports

APPENDIX A

__________________ CONSERVATION DISTRICT

BALANCE SHEET -- GENERAL FUND

DECEMBER 31, ________

ASSETS:
Current Assets:
1000	Cash/Cash & Deposits	_______________
1001	Cash Change	_______________
1002	Petty Cash	_______________
1200	Accounts Receivable	_______________
1210	Tree Machine Planting Receivable	_______________
1211	Tree Hand Planting Receivable	_______________
1220	Tree Fabric Receivable	_______________
1230	Tree Protector Receivable	_______________
1240	Drip Irrigation Receivable	_______________
1250	Tree Cultivation Receivable	_______________
1260	Tree Chemical Application Receivable	_______________
1300	Grass Drill Rental Receivable	_______________
1310	Crop Drill Rental Receivable	_______________
1320	Land Construction Receivable	_______________
1330	Flags Receivable	_______________
Other Current Assets (1400-1599):
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
________________
Total Current Assets			$_________________
Fixed Assets
Land (1600-1609):
____	____________________________________	_______________
____	____________________________________	_______________
Buildings (1610-1619):
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
1710	Accumulated Depreciation-Buildings (Credit)	_______________
Vehicles (1620-1649):
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
1720	Accumulated Depreciation-Vehicles (Credit)	_______________
Machinery (1650-1689):
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
1750	Accumulated Depreciation-Machinery (Credit)	_______________
Office Equipment (1690-1699):
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
____	____________________________________	_______________
1790	Accumulated Depreciation-Off. Equip. (Credit)	_______________
________________
Total Fixed Assets			$_________________
_________________
TOTAL ASSETS			$_________________
LIABILITIES AND EQUITY
Current Liabilities:
2000	Accounts Payable	_______________
2001	Customer Deposits	_______________
2010	Supervisors Medicare Payable	_______________
2011	Supervisors IRS Payable	_______________
2012	Supervisors FICA Payable	_______________
2020	Employees Medicare Payable	_______________
2021	Employees IRS Payable	_______________
2022	Employees FICA Payable	_______________
2023	Retirement Contributions Payable	_______________
2100	Sales Tax Payable	_______________
________________
Total Current Liabilities		$_________________
Long-Term Liabilities
2600	Land Notes Payable	_______________
2610	Building Notes Payable	_______________
2620	Vehicle Notes Payable	_______________
2650	Machinery Notes Payable	_______________
2690	Office Equipment Notes Payable	_______________
2700	Other Notes Payable	_______________
_________________
Total Long-Term Payable		$________________
Fund Equity
3999	Retained Earnings	_______________
________________
Total Fund Equity		$________________
________________
TOTAL LIABILITIES AND EQUITY			$________________

STATEMENT OF REVENUES, EXPENSES & CHANGES IN FUND BALANCE

_____________________________CONSERVATION DISTRICT

GENERAL FUND ANNUAL REPORT

FOR PERIOD ENDED, DECEMBER 31, _________

Function	Activity		Budgeted	Actual
Revenues
40	Intergovernmental Revenue
4000	County Appropriations		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
41	Charges for Goods and Services
4100-4109	Machine Tree Planting		____________	____________
4110-4119	Hand Tree Planting		____________	____________
4120-4129	Tree Fabric		____________	____________
4130-4139	Tree Protector		____________	____________
4140-4149	Drip Irrigation		____________	____________
4150-4159	Tree Cultivation		____________	____________
4160-4169	Tree Chemical Application		____________	____________
4200-4209	Grass Drill Rental		____________	____________
4210-4219	Crop Drill Rental		____________	____________
4220-4229	Land Construction		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
45	Other Revenue
4500	Miscellaneous Income		____________	____________
4510-4519	Interest		____________	____________
4520	Advertising		____________	____________
4530	Flags		____________	____________
4540	Real Property		____________	____________
4550	Sales of Fixed Assets		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
TOTAL REVENUES			$_____________	$_____________
Expenses
600	Office Expenses
6000	Rent		____________	____________
6001	Utilities		____________	____________
6002	Postage		____________	____________
6003	Equipment		____________	____________
6004	Printing & Supplies		____________	____________
6005	Insurance-Bond & Liabilities		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
601	Supervisor Expenses
6010	Supervisor Per Diem		____________	____________
6011	Supervisor Payroll Tax		____________	____________
6012	Supervisor Mileage		____________	____________
6013	Supervisor Meals		____________	____________
6014	Supervisor Lodging		____________	____________
6015	Supervisor General Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
602	Employee Expenses
6020-6029	Employee Wages & Salaries		____________	____________
6030	Employee Payroll Tax		____________	____________
6031	Employee Health Insurance		____________	____________
6032	Employee Retirement Cont.		____________	____________
6035	Employee Mileage		____________	____________
6036	Employee Meals		____________	____________
6037	Employee Lodging		____________	____________
6038	Employee General		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
605	Other Expenses
6050	Membership & Dues		____________	____________
6051	Contributions		____________	____________
6055	Administrative Expenses		____________	____________
6056	Miscellaneous Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
607	Information & Education
6070	Newsletter		____________	____________
6071	Contests		____________	____________
6072	Events		____________	____________
6073	Awards & Recognition		____________	____________
6074	Camps/Ed. Opportunities		____________	____________
6075	Advertising		____________	____________
6076	Promotional Materials		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
611	Tree Planting
6110	Tree Stock		____________	____________
6111	Tree Planting Wages		____________	____________
6112	Tree Planting Gas/Mileage		____________	____________
6113	Tree Planting Repairs		____________	____________
6114	Tree Planting Equipment ($300)		____________	____________
6115	Tree Planting Refund		____________	____________
6116	Tree Planting Misc Expenses		____________	____________
6117	Tree Storage Facility Repairs		____________	____________
6118	Tree Storage Facility Utilities		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
612	Tree Fabric
6120	Tree Fabric Stock		____________	____________
6121	Tree Fabric Wages		____________	____________
6122	Tree Fabric Gas/Mileage		____________	____________
6123	Tree Fabric Repairs		____________	____________
6124	Tree Fabric Equipment ($300)		____________	____________
6125	Tree Fabric Refund		____________	____________
6126	Tree Fabric Misc Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	______________
613	Tree Protectors
6130	Tree Protector Stock		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
614	Drip Irrigation
6140	Drip Irrigation Stock		____________	____________
6141	Drip Irrigation Wages		____________	____________
6142	Drip Irrigation Gas/Mileage		____________	____________
6146	Drip Irrigation Misc Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
615	Tree Cultivation
6151	Tree Cultivation Wages		____________	____________
6152	Tree Cultivation Gas/Mileage		____________	____________
6153	Tree Cultivation Repairs		____________	____________
6154	Tree Cultivation Equip. ($300)		____________	____________
6155	Tree Cultivation Refund		____________	____________
6156	Tree Cultivation Misc Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
616	Tree Chemical
6160	Tree Chemical Stock		____________	____________
6161	Tree Chemical Wages		____________	____________
6162	Tree Chemical Gas/Mileage		____________	____________
6163	Tree Chemical Repairs		____________	____________
6164	Tree Chemical Equip. ($300)		____________	____________
6166	Tree Chemical Misc. Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
620	Grass Drills
6201	Grass Drill Wages		____________	____________
6202	Grass Drill Gas/Mileage		____________	____________
6203	Grass Drill Repairs		____________	____________
6204	Grass Drill Equipment ($300)		____________	____________
6206	Grass Drill Misc Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
621	Crop Drills
6211	Crop Drill Wages		____________	____________
6212	Crop Drill Gas/Mileage		____________	____________
6213	Crop Drill Repairs		____________	____________
6214	Crop Drill Equipment ($300)		____________	____________
6216	Crop Drill Misc Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
622	Land Construction
6221	Land Construction Wages		____________	____________
6222	Land Construction Gas/Mileage		____________	____________
6223	Land Construction Repairs		____________	____________
6224	Land Construct. Equip. ($300)		____________	____________
6226	Land Construct. Misc Expenses		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
65	Miscellaneous Expenses
6520	Interest		____________	____________
6530	Flags Stock		____________	____________
6540-6549	Real Property		____________	____________
6550	Depreciation		____________	____________
6560	Bad Debts		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
26	Long-Term Liabilities (Annual Payments)
2600-2609	Land Notes Payable		____________	____________
2610-2619	Building Notes Payable		____________	____________
2620-2649	Vehicle Notes Payable		____________	____________
2650-2689	Machinery Notes Payable		____________	____________
2690-2699	Office Equipment Notes Payable		____________	____________
2700	Other Notes Payable		____________	____________
		_____________	_____________
Subtotal			$_____________	$_____________
TOTAL EXPENSES			$_____________	$_____________
NET INCOME (LOSS)				$_____________
GENERAL FUND BEGINNING BALANCE, JANUARY 1, ____				$_____________
GENERAL FUND ENDING BALANCE, DECEMBER 31, ____				$_____________

S.D. Admin. R. tit. 12, art. 12:03, ch. 12:03:01, app A

21 SDR 90, effective 11/14/1994; SL 2021, ch 1, §§8, 19, effective 4/19/2021.