Accounting and Administrative

Procedures Manual
For
Soil and Water Conservation District and
Watershed Conservancy District Offices
In Kentucky
Kentucky Division of Conservation
!!"
0
Table of Contents
Purpose for an Accounting Procedures Manual.......................................2
Revision History...................................................................................3
Persons Affected by This Manual...........................................................3
Policies................................................................................................ 4
Responsibilities....................................................................................7
Procedures......................................................................................... 11
Guidelines for County Conservation District Personnel Qualifications.....36
APPED!CE"......................................................................................44
Appendi# A $ Chart of Accounts%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%&'
Appendi# ( $ )or*s%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%+,
Appendi# C $ Co**on Ter*s%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%+-
Appendi# D $ .entuc/y Revised "tatutes%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%01
Appendi# E $ Accounting Ter*s%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%02
Appendi# ) $ Auditor Reco**endations%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%03

1
Purpose for an Accounting Procedures Manual
This procedures manual establishes guidelines for accounting and
administrative consistency among the soil and water conservation districts
across the commonwealth of Kentucky. Consistencies in accounting and
administrative processes with smooth and efficient continuity are goals of the
Kentucky Soil and Water Conservation Commission.
While all districts are generally the same, they all have different
personalities% They are not always involved in the sa*e progra*s, and do
not operate exactly the same way. ach district should try to follow the same
general guidelines. !s a result, informed personnel can work effectively and
ensure accountability of public funds entrusted for conservation purposes. !
single accounting and administrative manual cannot incorporate all the exact
re"uirements for all different types of functions of each district. Where
statutory direction is given or where other regulatory agencies are
involved, the local district *ust comply as re"uired. ducated and informed
district personnel are very important to each district carrying out its ma#or
responsibilities. .no4ing the natural resource proble*s in each district
and then planning and implementing programs will result in the wise use and
conservation of these natural resources through the best use of the funds
entrusted to them by the public.
The reco**endations of auditors were followed closely to reflect standards
applicable to any accounting entity, especially those dealing with public funds.
These standards document a syste* of internal controls and establish
accountability for those funds entrusted to districts.
The manual is also designed for$
stablishing standardi%ed office procedures and encouraging personnel to
comply,
&inimi%ing time re"uired to train new staff members and inform elected
supervisors,
'nforming officers and employees of desired operating procedures,
(elping day)to)day operations run smoothly and efficiently,
nsuring that any statements, estimates, reports or documents the
Kentucky Soil and Water Conservation Commission re"uires are submitted
at such time and in such manner as the Commission re"uires and
nsuring that districts are in compliance with statutes relating to them.
2
Revision History
.eeping Current
The need to keep the manual current is important because of$
*egal +e"uirements ,The manual should reflect changes in order for the
district to be up)to)date.
!ccountability , Conservation districts receive local, state and federal
funds. Supervisors and staff are held accountable for the disbursement of
these public funds and need to be aware of these responsibility and
liability issues.
-rogram Changes , Changes in federal, state or local programs may
re"uire changes in accounting and recordkeeping procedures.
-rocedures 'mplementation , !fter procedures are implemented, newer
and more efficient ways of performing tasks may be devised and
incorporated.
Keeping Current , Technology changes rapidly and district offices should
keep up when necessary and possible.
The Kentucky .ivision of Conservation field representative working with
each district should be consulted regarding "uestions, updates, revisions and
changes that need to be incorporated into this manual. The manual will be
updated periodically on the Division of Conservation 5eb site%
Persons Affected by This Manual
/oard of Supervisors , The manual helps the /oard of Supervisors be
better educated and infor*ed of district office procedures so they can
be assured the district is functioning efficiently and consistently. The
(oard of "upervisors is accountable for public funds under federal
and state la4s% xercising their duties according to these laws will
afford legal protection from most liability risks.
.istrict Treasurer , The manual helps the district treasurer to know and
monitor office and accounting procedures, re"uirements, program
development and program implementation. The treasurer must be
educated and informed of daily operations of the district so that he0she
may certify that all operations are legal. The treasurer is accountable
for public funds under federal and state la4s% xercising his0her
duties according to these laws will afford legal protection from most
liability risks.
.istrict -ersonnel ) The manual is a reference for learning, training,
refreshing of accounting procedures, program development and program
implementation. Educated and infor*ed staff helps district operations
to be more efficient, accurate, consistent and precise. Personnel are
accountable for public funds under federal and state la4s%
xercising their duties according to these laws and according to the
3
procedures outlined in this manual will afford legal protection from most
liability risks.
.ivision of Conservation 1ield +epresentatives , This manual will help the
field representatives with$
o -roper development of programs and accounting procedures
o ! 2back)up3 voice when advising the local board and employees,
o &ore consistency in all local and state reports,
o &onitoring for accuracy, legality, and consistency in advice given to
boards and district employees.
County *andowners and Commonwealth Citi%ens , +eceive$
o fficient and productive services,
o 4p)to)date information,
o !vailable technical and financial assistance,
o !ccountability for public funds,
o !ssistance with conservation practices and plans,
o Courteous and respectful attention
o ! good impression of the conservation district.
o !ccurate accounting,
o ffective use of public funds entrusted to districts, and
o -rotection of their soil, water and other natural resources through the
implementation of conservation practices.
Policies
.entuc/y "oil and 5ater Conservation Co**ission
The Soil and Water Conservation Commission was created by the 5678
9eneral !ssembly, .entuc/y Revised "tatutes 6.R"7 Chapter 8&+%,0,9
8&+%88,, for the purpose of administering conservation districts in Kentucky
and assisting them in carrying out their functions in accordance with
conservation district law under .R" -+-.
'n carrying out its purpose, the Soil and Water Conservation Commission has
the authority to take any action it may consider necessary or proper to assist
Conservation .istricts in carrying out their functions, powers, duties,
responsibilities and programs in accordance with .R" -+-%
'n meeting its responsibilities, the commission may furnish financial aid to
districts and perform such services for districts as possible upon re"uest. The
commission has the authority to formulate and adopt such policy, rules and
regulations as necessary to perform these duties.
.entuc/y Division of Conservation
The .ivision of Conservation was created by the 5678 9eneral !ssembly as a
.ivision of the .epartment for :atural +esources and nvironmental
4
-rotection, within the :atural +esources and nvironmental -rotection
Cabinet, now known as the nvironmental and -ublic -rotection Cabinet. The
division was originally established as the .ivision of Soil and Water +esources.
'n 5688 the 9eneral !ssembly changed the name to the .ivision of Soil and
Water Conservation and in 56;< the name changed to the .ivision of
Conservation.
The .ivision of Conservation is charged by law 6.R" 8&+%,0,98&+%88,7 with
providing assistance to Kentucky=s 5<5 conservation districts to develop,
administer and implement sound conservation programs across Kentucky.
These responsibilities shall be carried out through the Soil and Water
Conservation Commission and Kentucky=s 5<5 Conservation .istricts, which
are subdivisions of state government.
'n addition, the .ivision of Conservation is charged by law with the
administrative responsibilities of the !griculture Water >uality !uthority,
created by the !griculture Water >uality !ct 6.R" --&%2898,, to --&%289
8&,7%
Division of Conservation )ield Representatives 6)ield "taff7 ) 1ield
Services are provided to each local conservation district by .ivision of
Conservation field representatives. The 55 field representatives serve as
advisors to the conservation district boards. They to assist districts with day)
to)day administrative support, operation of programs and meeting the
re"uirements of the districts, including$
!nnual, long)range and budget planning,
/udget, financial and annual reporting,
Conservation programs such as e"uipment loans, agricultural districts,
soil erosion and water "uality cost)share, !griculture Water >uality !ct,
education, information, watershed conservancy districts and others,
Training of conservation district supervisors and district employees,
Serving as a liaison between districts and the .ivision of Conservation,
the Soil and Water Conservation Commission, the Kentucky !ssociation of
Conservation .istricts, ? other conservation partners.
Get to /no4 and rely on your field representative%
5
.entuc/y Division of Conservation Mission "tate*ent:
To assist Kentucky@s 5<5 local conservation districts in the development and
implementation of sound soil and water conservation programs to manage,
enhance, and promote the wise use of the commonwealth@s natural resources.
To responsibly administer the conservation programs of the division to ensure,
through conservation districts, the availability of technical and financial
assistance to the landowners and land users of Kentucky.
1or more information about field representatives see the .ivision of
Conservation Web site )ield "taff page.
District ;evel Policies , Several things make up efficient, effective,
productive, professional and accountable management of a county
conservation district$
!nternal controls comprise the guidance plan and all associated methods
and measures adopted within the district to$
Safeguard its assets,
Check accuracy and reliability of the accounting records,
nsure adherence to prescribed statutes, regulations, district policies,
and
-romote professional operational efficiencies.
A good internal control syste* will include the following$
! complete internal and external ris/ assess*ent,
! good control environ*ent, worked out by the board of supervisors
and effectively communicated to everyone in the organi%ation,
Control of activities so that the board=s directives are carried out
Co**unication and infor*ation upward, across, externally, as well
as downward from the board, so that all carry out their responsibilities
efficiently and professionally, and
!ctivity *onitoring and evaluation to assess the "uality of the
system over time.
"ound internal control practices will assure the Soil and Water
Conservation Commission, county conservation district management and
auditors that$
Staff and the board of supervisors act proactively in matters of internal
control,
-olicies and procedures prescribed in various directives are follo4ed,
:o one person handles transactions completely from beginning to end,
and,
'f it is determined transactions are not being handled in accordance
with the internal and accounting controls adopted, the appropriate
persons are notified.
Ad*inistrative controls are plans, procedures and records that are
connected with the decision)making process leading to authori%ation of
transactions. xamples of administrative supervision include$
nsuring that all district employees and those providing guidance or
direction to them understand district personnel policies,
.eveloping #ob descriptions and ensuring duty re"uirements are current,
stablishing a work schedule,
Setting priority of work,
6
.etermining training needs, seeing that training is provided and
following up to ensure performance is satisfactory,
+eviewing and evaluating performance,
+eviewing salaries regularly, at least yearly, so as to maintain pay
commensurate with duties performed,
!uthori%ing employees to attend meetings pertinent to their #obs,
!pproving leave, vacation time, holidays and other fringe benefits,
Commending and0or rewarding exceptional work,
+esponding to employee grievances,
stablishing and maintaining satisfactory working arrangements and
conditions, and
'dentifying and implementing disciplinary actions if necessary.
)or Technical <versight:
+eview work to ensure it meets technical standards and specifications.
nsure employees are provided "uality technical training according to
their training plan.
+esolve "uestions on standards and specifications.
+ecommend engineering approval authority.
&ake sure scheduling of day)to)day technical assistance is maintained.
Accounting Controls make up the plan of organi%ation and the procedures
and records concerned with safeguarding assets and the reliability of
financial records. Transactions are recorded properly within the accounting
software system used by the district to$
Trac/ each and every transaction,
Maintain accountability for every asset,
!*ple*ent appropriate budgetary controls, and
Per*it preparation of financial reports.
Technical Ter*s and Agricultural Ter*s $ "ee Appendi# C= page +&%
(asic Accounting Ter*s $ "ee Appendi# E= page 03%
Responsibilities
County Conservation District (oard of "upervisors $ !s elected officials,
board supervisors are responsible and accountable for all fiscal activities
within their conservation district. The policies, guidelines and procedures in
this document are provided to assist them in carrying out their responsibilities
for accountability of public funds.
7
;ong Range9Planning , /efore any annual planning can be
successful, districts must have completed a current long9range9plan
for management of natural resources of the district. The planning
period should be determined by the district and should include$
identifying natural resources in the district, resource conditions and
problems, prioriti%ing issues and concerns, development of solutions,
and administration or implementation of sound conservation programs.
! copy of this plan should be sent to the .ivision of Conservation office
in 1rankfort.
Annual Planning , The development of an annual 5or/ Plan, or
strategy, is re"uired and allows a district to$
o 'dentify, prioriti%e and stay focused on those things that can be
achieved within the upcoming year.
o &ake certain that annual activities are consistent with and fit
into the overall or long)term direction of the district=s program.
o (ave a prepared plan or road map for the district to annually
carry out its ob#ectives.
o 1ulfill its obligation to submit an !nnual Work -lan to the
Kentucky .ivision of Conservation by April 8 of each year
A.R" -+-%,32B.
o 'f problems or new issues come up not in the long)range)plan,
the annual work plan can be ad#usted as needed.
Annual (udget , ! budget sufficient to carry out the annual work
plan should be developed in con#unction with the plan, but developed
after the annual work plan is completed. The budget process is
essential for sound financial management and is re>uired to #ustify
the district=s annual re"uest to the commission, to fiscal courts and the
.ivision of Conservation for the appropriation of funds. !nnual
budgets are to be prepared by the district board with assistance of the
field representative. Annual budgets are to be sent to the
Division of Conservation by April 8 6.R" -+-%,327 and to fiscal
courts by ?une 8% ! sample form is located at the end of this
publication in Appendi# ( $ )or*s= page 8<.
o The governing body of each district shall annually prepare a
budget.
o :o moneys shall be expended from any funds or any sources,
except in accordance with the budget for that particular fiscal
year, from ?uly 8 through ?une 1,. 'f funds are spent outside
8
@P;A A<BR 5<R.%
THE )!ACE A<BR P;A%C
that year=s budget or outside that fiscal year, a district is in non)
compliance with the county. 1iscal court shall notify the county
attorney who shall then notify the governing board of non)
compliance.
o :o budget of a district shall become effective until filed with the
fiscal court of the county in which the district is located, with the
GovernorDs <ffice for ;ocal Develop*ent A9C*.B and with
the .ivision of Conservation office in 1rankfort.
o Conservation districts and 4atershed conservancy
districts are re>uired to sub*it a budget 6;ong )or*9;)7
to their local fiscal court by ?une 8 of each year%
o 1or those districts with multi)county #urisdictions Awatershed
districtsB, the district shall file a copy with each of the fiscal
courts within the #urisdiction of the district for their review.
o The district must follow the budget that was submitted to their
county fiscal courtAsB. 'f unforeseen events make it necessary to
revise revenues or expenditures drastically, there *ust be an
officially approved Revised (udget submitted to the local
fiscal court and to the Division of Conservation office for
the revised budget to be official.
o 'tems included in the budget should follow the Chart of
Accounts $ Appendi# A= page 7;, used by the district.
o 'f a budget needs to be revised, the revised budget should be
sent to the local fiscal court and a copy sent to the .ivision of
Conservation.
Reporting $ ven though administrative personnel are responsible for
executing re"uired reports, conservation district supervisors are
ultimately responsible for making sure those reports are accurate and
submitted to the right place on time. &ost reports have a defined date
to be submitted and particular format. There are examples in
Appendi# ( $ )or*s= page 8<.
Audits , !udits are mandated to be conducted for each special district
Aconservation districts and watershed conservancy districtsB every four
years, unless revenues or expenditures are E2',=,,, or more 6<T
!C;BD!G TRA")ER" <) )BD" (ET5EE ACC<BT"7 at any
time in a fiscal year which would re"uire an audit for that year.
Personnel and <ffice Manage*ent ) 't is recommended that$
o Conservation district supervisors help to create and maintain a
professional, courteous, efficient, productive and helpful office
atmosphere and pro#ect that to everyone who enters that office.
o Cne supervisor should be designated as the staff contact=
manager, or staff supervisor, so that directives of the board of
supervisors may be more easily relayed between the board and
staff.
o *ikewise, this staff contact supervisor may relay needs of staff to
the rest of the board. This would help eliminate confusion that
9
sometimes arises when staff members must answer to many
2bosses.3
o The staff contact supervisor shall be well informed on daily
operations of the district office and shall be able to evaluate staff
members on #ob performance.
o 't would be a good idea to rotate the staff contact duty among
supervisors if possible.
County Conservation District Treasurer $ .uties and0or responsibilities
are varied and very important to the district. Some are listed here$
-repare and submit treasurer=s report to the district board each
month.
+ecord action taken on treasurer=s report in minutes.
&ake sure all disbursements from district funds are approved by a
"uorum at each board meeting and recorded in minutes.
!ttach treasurer=s monthly report to minutes.
!ssist the board in preparing, understanding, adopting and executing
the annual budget.
Check regularly to make sure revenues and expenditures are in line
with budgeted amounts and help make ad#ustments if necessary. This
may more easily be done with a budget0transaction comparison report
from either >uicken or >uick/ooks.
Check regularly electronic funds transfers A1TsB to make sure they are
recorded properly.
-ersonally reconcile or carefully examine bank statement reconciled by
district administrative personnel before each board meeting.
&ake every effort to re"uire t4o conservation district supervisors=
signatures on all chec/s%
Compare bank statement with current financial report, sign and date
both indicating review.
>uarterly confirm cash balances and investments with financial
institutions.
-eriodically examine checks for irregularities. 1raudulent transactions
noted within DE days after the statement are sometimes the bank=s
liabilityF however, if not detected promptly, these transactions become
the district=s liability. See Procedures, page 55, for more information
about correctness and misappropriations of funds.
!ccompany the district administrative staff person or personally deliver
financial records to auditor for annual financial review.
!ccompany district administrative staff person or personally pick up
annual financial review.
County Conservation District Ad*inistrative Personnel
't is very important that all personnel take very seriously the fact that
all funds obtained by a conservation district, regardless of source, are
public funds, whether they come from public or private sources.
't is also important that all conservation district personnel take very
seriously the fact that they are ulti*ately responsible to their
10
county conservation district board of supervisors, even though
some of their #ob responsibilities and duties may be performed for
other entities or agencies.
-ersonnel should try and maintain a professional, courteous, efficient
and helpful manner to all who enter the district office.
't is recommended that conservation district Supervisors have a
4ritten agree*ent with employees as to specific hours per day and
days per week employees are to work, hourly compensation, travel
re"uirements, pre)approval of overtime and compensatory time and
re"uired days off for employees involved with accounting procedures,
if possible. ! sample agreement is available in Appendi# ( $ )or*s,
page +-%
Procedures
Ethics
11
Ethical (ehavior Ethical (ehavior 9 Honesty in accounting of public funds is
a *ost i*portant principle in dealing 4ith public funds% All
involved 4ith a county conservation district should 4or/
diligently to build accountability by follo4ing sound fiscal
procedures% ;i/e4ise= strengthening accountability should
be a constant goal by ensuring that district funds are being
utiliFed in a *anner that is consistent 4ith public
accountability and *a#i*u* effectiveness%
Bnethical actions= or even the Bnethical actions= or even the appearance of appearance of
unethical actions unethical actions= are unacceptable under any
conditions% The policies and reputation of each district
depend to a very large e#tent on these considerations%
!n deter*ining co*pliance 4ith this standard in specific
situations= e*ployees should as/ the*selves the
follo4ing >uestions:
8% !s *y action legalG
-% !s *y action ethicalG
1% Does *y action co*ply 4ith district policyG
&% A* ! sure *y action does not appear inappropriateG
'% A* ! sure that ! 4ould not be e*barrassed or
co*pro*ised if *y action beca*e /no4n 4ith the
district board or publiclyG
+% A* ! sure that *y action *eets *y personal code of
ethics and behaviorG
2% 5ould ! feel co*fortable defending *y actions on the
+ oDcloc/ ne4sG
Each e*ployee should be able to ans4er @yesC to all of
these >uestions before ta/ing action%
"tandards of Conduct and Ethics
5. Attendance , mployees are expected to report for work and leave
work at the time designated by the district. -lanned leave is to be
arranged with the employee=s supervisor in advance. 4nexpected leave
is to be reported promptly to the supervisor.
<. Diligence During 5or/ Period , mployees are expected to perform
assigned duties during the entire schedule for which compensation is
being received, except for reasonable time provided to take care of
personal needs.
D. 5or/ Perfor*ance , mployees are expected to meet established
performance standards. !ny conditions or circumstances in the work
environment which prevent an employee from performing effectively
are to be reported to the supervisor.
7. "e#ual Harass*ent , mployees have a right to expect a workplace
free from sexual harassment, which may consist of re"uests for sexual
favors, unwelcome sexual advances, threats, actual bodily contact,
other deliberate verbal or physical conduct of a sexual nature, or the
creation of a 2hostile environment3 charged with unwelcome sexual
overtones. Such behavior should not be tolerated either among
employees or between an employee and anyone coming in to the
workplace.
G. <utside E*ploy*ent , mployees should not engage in any outside
employment or other activity which interferes in any way with the full
performance of duties and responsibilities of their position.
8. )inancial !nterest , mployees should not have a direct or indirect
financial interest that conflicts substantially, or appears to conflict
substantially, with the duties and responsibilities of a district
employee.
;. Property Bsage , mployees should not use or allow the use of
district, state, or federal property of any kind for other than officially)
approved activities.
H. <fficial !nfor*ation , mployees should not use or allow the use of
official information gained through employment, which has not been
made available to the general public, for furthering a private interest.
6. E*ployee Debt , mployees should not fail to pay #ust debts, since
the creditor fre"uently involves the district in attempts to make
restitution%
5E. Acts of Hiolence , mployees should not engage in a riot or civil
disorder, sheer acts of violence, or cause danger to property or in#ury
to persons.
55. Cri*inal Conduct , mployees should not engage in criminal,
infamous, dishonest, immoral, or notoriously disgraceful or other
conduct so as to discredit the district.
12
ach board supervisor and employee must apply her0his own sense of
personal ethics, which should extend beyond compliance with applicable laws
and regulations in business situations, to govern behavior where no existing
regulation provides a guideline. 't is each district board supervisor=s and
each employee=s responsibility to apply common sense in business decisions
where specific rules do not provide all the answers.
)iscal Aear 9 ach district shall operate on a fiscal year that begins on
?uly 8 and ends on ?une 1,.

Revie4ing ban/ing procedures, deposits, billing and claims for payment
should be done, especially by the treasurer, on a regular basis to satisfy the
board that all are valid. 't is suggested that the board rotate a thorough
review process through the supervisors so that each member only has the
#ob once every few meetings.
>uestions to ask for testing that a bill Aclaim for paymentB is valid include$
.o ' know the claimantI ATo explore the possibility of fictitious
vendors on the claimsB
'f ' don=t actually know the claimant, am ' at least aware the district is
doing business with him0herI Aalso fictitious claimsB
's there any indication, or is there specific knowledge, that the product
or service has been receivedI Aalso fictitious claimsB
's the bill arithmetically correctI .o "uantities multiplied by unit
prices compute correctlyI .oes the total add up correctlyI :ever
assume that a bill is correct #ust because it was prepared by a
computer.
.oes the correct amount of the bill agree with the amount on the list
submitted to the boardI
'n the case of payroll checks, does the gross Aoverall total minus
deductionsB amount agree with the authori%ed pay rate times the
hours worked, for the employeeI
's the claim 2certified under penalty of per#uryI3
Was paying of all bills approved at the board meeting and recorded in
the minutesI
Cther tests for the correctness of paid amounts are to$
Select at random, items from the approved bills list and inspect the
canceled checks in the bank statement used to pay them, to make
sure the payee and amount agree, and there is no indication of
alteration. A-ayments are made in accordance with official
authori%ation.B
Select at random canceled checks from the bank statements and find
the items they paid on the list of approved bills. ACheck for
unauthori%ed disbursementsB
13
'nspect canceled checks for authori%ed signatures and also for
unauthori%ed disbursements.
Check whether the expenditure is charged to the correct account and
fund. ATo evaluate the reliability of the cash disbursements #ournal.B
Tests that may be performed on bank reconciliations include$
'nspect bank statementAsB for any signs of alterations.
Compare ending balance on the bank statementAsB to the one used in
reconciliation to make sure the two agree.
xamine reconciliation for any deposits in transit Adeposits showing in
the receipts #ournal which do not appear on bank statementB or
electronic funds transfers. 'f there are any, ask responsible staff for
an explanation and then make sure they do appear as deposits on the
next month=s bank statement.
+eview list of outstanding checks.
.etermine the nature, explanation and appropriateness of any other
reconciling items.
&ake sure that each ite* on the statement has supporting
docu*ents Acancelled checks, other charges, credits or depositsB.
This is a test for unauthori%ed disbursements or transfers to another
account.
+econciled balance of a bank account should agree with the balance in
the general ledger and if it doesn=t, the error must be located and
corrected.
14
Re*e*ber: The budget is the districtDs legal authoriFation to e#pend
fundsI thus= one 4ay to disguise unauthoriFed e#penditures could be
to charge the* to accounts 4ith budget surpluses% E#penditures
should regularly be co*pared 4ith budgeted a*ounts%
Accounting "oft4are Progra*s 9 !ll the districts in the commonwealth are to
use approved, up)to)date software, some newer version of Quic/(oo/s or
Quic/en= for bookkeeping purposes. 1or payroll, some districts have an
outside accountant do them, use >uick/ooks payroll, >uicken payroll, or keep
them in an EJCE; format ledger and transfer the summaries to the
accounting software with the proper account0category number. This ensures
that payroll items will show on reports generated by the software.
Audits 9 !udits are *andated by .R" +'%,+' to be conducted for special
districts every four years, unless revenues or expenditures are J;GE,EEE or
more in a fiscal year. When revenues or expenditures are E2',=,,, or more,
an audit is re"uired for that year. This is state la4K
'n preparation for an audit, the district should have available for auditors the
following for the fiscal year to be audited$
!nnual financial reportL
-revious year=s financial reportL
/ank statements for Kune DE for the previous year and year to be
auditedL
Kune DE bank reconciliation for previous year and year to be auditedL
15
Actions Constituting )raud Actions Constituting )raud
8% Any dishonest or fraudulent act%
-% )orgery or alteration of any docu*ent or account belonging to
the county conservation district%
1% )orgery or alteration of a chec/= ban/ draft= or any other
financial docu*ent%
&% Misappropriation of funds= securities= supplies= e>uip*ent= or
other assets of the county conservation district%
'% !*propriety in the handling or reporting of *oney or financial
transactions%
+% Disclosing confidential and proprietary infor*ation to outside
parties%
2% Accepting or see/ing anything of *aterial value fro*
contractors= vendors= or persons providing goods or services
to the conservation district% E#ception: gifts less than a
no*inal value 6E-' or less each year7%
0% Destruction= re*oval or inappropriate use of records=
furniture= fi#tures= and e>uip*ent%
3% Any si*ilar or related irregularity%
Cash receipts #ournal or ledger from >uicken0>uick/ooks
Cash disbursements #ournal or ledger from >uicken0>uick/ooks
9eneral ledger from >uicken0>uick/ooks
Time and attendance forms
-ayroll returns, 675, K)5
Criginal and final revised budgets
&inutes of /oard &eetings
!nnual work plan
!nnual report
*ong)range work plan
Contracts and grant documents
*ease and rental agreements
Schedule of fixed assets as of the end of fiscal year
Certificates of deposit
Collateral agreement
*ast audit reportL
-ublished legal notice
'nsurance and bond policies
1iscal year cancelled checks
1iscal year invoices, paid or unpaid
L)or ite*s *ar/ed 4ith an asteris/= provide auditors 4ith a copy%
)or all other ite*s= *a/e available for auditors to revie4%
Assets $ !ssets are probable future economic benefits obtained or controlled by
the district as a result of past transactions or events. These can be cash,
banking accounts, money market accounts, certificates of deposit, land,
buildings, outbuildings, e"uipment, money owed to the district, or inventory
of goods purchased to resell. !ssets of the district are classified as current
assets, fixed assets, and other assets and once ac"uired should be properly
recorded on a schedule and kept on file at the conservation district office.
The list must be maintained and updated regularly with the information
below about each$
.ate of ac"uisition
&ethod of ac"uisition
:ame and address of vendor
!bbreviated description and location of asset
Cost
1und and account0category from which purchased
stimated life
.ate, method, and authori%ation of disposition of asset.
All assets should be periodically inventoried and the list
*aintained and updated regularly= preferably every year%
16
Current assets are assets that are available or can be made readily available to
meet the cost of operations or to pay current liabilities. Some examples are$
Cash, including cash on hand, petty cash, and money in the bank
Temporary investments like certificates of deposit or money markets
&oney owed to the district ) receivables that will be collected within
one year of the statement of financial position date
'nventory , goods purchased to resell, such as filter fabric, mulch
netting, etc.
)i#ed assets are tangible assets with a useful life of more than one year that are
ac"uired for use in the operation of the district and are not held for resale.
xamples are classifications of$
*and , 'ncluding cost of land, costs incidental to ac"uisition of that
land, expenses incurred in preparing the land for use.
/uildings , 'ncluding relatively permanent structures used to house
persons or property and fixtures which are permanently attached to
and made a part of buildings and which cannot be removed without
cutting into walls, ceilings, or floors or without in some way damaging
the building.
'nfrastructure , The plant and assets re"uired for maintaining a
district office presence. -lants and assets are long)term fixed and
variable assets that are used to run a business and are not for re)sale
to a customer. They normally include buildings, 'T networks,
telephones, other items that are in an office, or other structures,
appurtenants, real estate, regardless of whether it is attached and any
other obligations that are used to obtain those assets.
&achinery and e"uipment with a cost over JGEE , 'tems such as
trucks, automobiles, pumps, rental e"uipment, desks, computers,
printers, copiers and bookcases, etc. These types of items should be
marked with '. numbers and so noted in the permanent records.
Construction work in progress , Costs of incomplete construction work
undertaken but incomplete at a balance sheet date. These should be
reclassified upon completion.
Contra9assets are accounts that reduce asset accounts, such as accumulated
depreciation.
<ther assets include long)term assets that are assets ac"uired without the
intention of disposing of them in the near future. Some examples are security
deposits, property and long)term investments.
"tandardiFation , 't is very important for every district to follow the same
general procedures in their accounting process because$
There are established standards for accounting and bookkeeping, and
auditors have recommended these standards be followed for sound,
secure, accountable and lawful use of public funds since soil and water
conservation districts are subdivisions of state government.
The Kentucky Soil and Water Commission has mandated that all
districts will follow the same general procedures. A.R" -+-7
17
Ter*s , Terms commonly used include those listed in Appendi# C $Ter*s=
page +&.
;iabilities , -robable financial obligations arising from present obligations of the
district to transfer assets or provide services to other entities in the future as
a result of past transactions or events. *iabilities of the district are classified
as current or long)term.
Current liabilities are probable sacrifices, or losses, of economic benefits that
will likely occur within one year of the date of the financial statements or
which have a due date of one year or less. Common examples of current
liabilities include accounts payable, accrued liabilities, short)term notes
payable, and deferred revenue.
*ong)term liabilities are probable sacrifices of economic benefits that will likely
occur more than one year from the date of the financial statements. !n
example is the non)current portion of a mortgage loan.
et Assets , The difference between total assets and total liabilities.
RevenuesMReceipts $ The inflows or other enhancements of assets, or
settlements of liabilities, from delivering or producing goods, rendering
services, or other activities that constitute a district=s ongoing ma#or
operations. +evenues may come in the form of cash, checks or electronic
funds transfer A1TB and all 6including interest earned on every ban/
account= savings account= certificate of deposit= *oney *ar/et= etc%7
should be entered into the co*puter accounting soft4are
6Quic/(oo/s or Quic/en7 as inco*e%
Revenues of the district should be categori%ed into the following income
accounts or categories with the proper account number from the Chart of
Accounts, page &2$
1iscal Court funds
1ederal funds
State funds
County funds
Cther government funds
.istrict e"uipment Adistrict purchased with district fundsB
+eimbursements0+efunds0Contributions
'nterest income
Cther income
1rom these main accounts0categories, they should be broken down into
subaccounts0subcategories. +efer to the Appendi# A 9 Chart of Accounts=
page &2, for accounts0categories and subaccounts0subcategories.
E#penditures $ Cutgoing money to pay for the expenses the district incurs or
programs the district participates in.
18
!ll expenses are to be recorded under proper accounts0categories,
subaccounts0subcategories and sub)subaccounts0sub)subcategories
A+efer to the Appendi# A 9 Chart of Accounts= page 7;, for
appropriate numbersB.
!ll checks submitted for signatureAsB should be accompanied by
supporting documentation as proof Aa bill or invoiceB to back up the
expense and$
o !pproval in the form of district meeting minutes or budget that
the money may be spent on the particular purchase.
o The proper signatories on the check
o -roper recording of the expenditure into the accounting software
and entry Ain detailB on the check stub.
o nough money in the bank.
.eep the bac/9up docu*entation and paid bills on file for -
years%
Chec/ stubs should be /ept for 2 years%
When paying an invoice or bill$
o &ark on the bill @PA!D%C This will help avoid paying a bill twice
as well as providing additional tracking.
o Write the check number and date on the bill for more accuracy
and ease in tracking.
o !ttach backup documentation to the invoice.
Gains $ 'ncreases in net assets from peripheral or incidental transactions and
from all other transactions and other events and circumstances affecting the
district except those that result from revenues.
;osses , .ecreases in net assets from peripheral or incidental transactions and
from all other transactions and other events and circumstances affecting the
district except those that result from expenses.
9ains or losses occur when the district sells a fixed asset or writes off as
worthless a fixed asset with remaining book value, such as a piece of
e"uipment with no use.
General ;edger , ! group of accounts A>uick/ooksB or categories A>uickenB with
transactions that support the information shown in the ma#or financial
statements. The general ledger is used to accumulate all financial
transactions of the district, and is supported by additional documentation that
provides details for certain accounts in the general ledger, the foundation for
the accumulation of data and reports. ote: These are <T the bank
accounts the district usesF they are the accounts or categories used by the
accounting software to categori%e transactions.
Chart of AccountsMCategories , See Appendi# A= page 7;, for a complete
listing of the Chart of !ccounts. This is the framework for the general ledger
19
system, and therefore the basis for the district=s accounting system. 9eneral
ledger accounts are used to accumulate transactions and the impact of these
transactions on each asset, liability, net asset, revenue, expense and gain and
loss account, and ultimately the budget.
Chart of !ccounts0Categories offers$
4nderstandability with a clear trail which is made from the initial
transaction to the ledgers. When others Aauditors, board of supervisors,
field representatives, etc.B review the books, there is consistency and a
clear audit trail.
Co*pleteness $ o transaction is ever to be o*itted% EHERA
TRA"ACT!< in EHERA (A. ACC<BT and EHERA CA"H
TRA"ACT!< should be entered into the accounting soft4are and
REP<RTED%
Timeliness , Since transactions occur daily, prompt daily entry is a
necessity to keep books accurate.
Standardi%ation , The system of accounting should be the same in every
district in the commonwealth.
(ow the chart of accounts functions$
ach transaction is first designated as$
o +evenue or +eceipt signified by the letter R
o xpenditure or xpense signified by the letter E
:ext, the main account0category is determined
ach transaction made is assigned an account A>uick/ooksB or category
A>uickenB.
E#a*ple: A*andowner 'ncentive -aymentB ;!P money received goes under$
o &ain heading R-,,,, )ederal )unds
o Sub account0subcategory R-,&,, Grant )unds
o Sub account0subcategory R-,&,1 ;ando4ner !ncentive Pay*ent
6;!P7
R-8&8, )unds for ;ando4ner
R-8&8- Ad*inistrative Allo4ance.
20
The software general ledger would look like this$
:um -ayee &emo -ayment .eposit
7050<EE8 .- .CC0.1W *'- J;GE.EE
Account/Category

R20000 Federal Funds; R20400 Grant Funds; R20403 LIP; R21410 Funds for
Landowner
R20000 Federal Funds; R20400 Grant Funds; R20403 LIP; R21410 Ad!n!strat!"e
Allowance
&ake sure to refer to the *ost recent Chart of Accounts= page &2 when
entering transactions into your financial software to make sure they are
placed in the correct accounts0categories and subaccounts0subcategories to
get the greatest amount of detail in reporting. The detail of the checkbook
ledger will make work easier when planning the budget, doing annual financial
reports and preparing for audits.
.istribution of the chart of accounts is from the .ivision of Conservation in
1rankfort. !s the chart has accounts0categories added, an updated copy of
the chart of accounts will be distributed to the districts. This chart is
monitored and controlled by the .ivision of Conservation. !ny additions or
deletions of accounts0categories should be done by .ivision office personnel in
order to keep financial accounting in all districts in the
Commonwealth consistent.
Petty Cash ) -etty cash is properly documented Awith a 2paper trail3B when$
! check is written from the general account to petty cash to deposit
money into the petty cash fund.
'n >uick/ooks0>uicken this may done with the transfer process.
! ledger is kept on all outgoing money and deposits.
< checks or cash from incoming receipts should ever be entered
directly into the petty cash fund.
-aychecks or personal checks are EHER to be cashed out of petty cash.
!ll receipts from money used out of the petty cash are to be kept and
reconciled monthly, #ust like a bank account by someone other than the
custodian of petty cash.
21
ote: !f your district needs additional
accountsMcategories or an updated Chart of
Accounts= please contact the Division office in
)ran/fort= ',-9'2191,0,= for assistance% Do not add
or change any of the accountsMcategories%
-etty cash should have a limit as to the maximum amount of individual
disbursement.
-etty cash account should have a maximum amount to be transferred. 't
is suggested that a petty cash account0category never have more than
J5EE)J<EE, depending on how it is to be used.
Credit Cards , Credit card debt should be paid in full *onthly and on ti*e to
avoid any interest or late fees.
!ny credit cardAsB should be locked up any time not in use.
Credit cardAsB should only be used by those authori%ed by the board as
specified in the board meeting minutes.
!ll receipts should be promptly turned in by the user so that the bill and
receipts can be reconciled each month. This will verify that there are no
mistakes by the credit card company and that there is no misuse of the
cardAsB.
There should be a credit card account in the accounting software and all
expenses, including any interest paid should be recorded.
Credit card bills should be paid off monthly so as not to incur any interest
charges.
The treasurer should also review the credit card statement monthly, by$
o Checking the billing period for the statement
o &atching all receipts to charges and make sure the receipts and
charges on the credit card match
o 'f something is irregular, research the problem. 'f no cause can be
determined, call the credit card company as soon as possible to trace
the problem.
o The credit cardAsB should EHER be taken home with an employee
overnight or on the weekend, unless needed for district activities.
o Someone from the district should know at all times where any district
credit card is and who has possession of the credit cardAsB.
Cash Receipts $ Cash, including checks payable to the organi%ation and
electronic transfers, is the most li"uid asset an organi%ation has. Therefore,
the ob#ective of the district is to establish and follow the strongest possible
internal controls in this area of their finances. +eceipts create a trail from
the transaction origination to whom or what entity the money is paid, when
and which individual received it. !fter a receipt is recorded and issued, the
cash should be locked up until deposited into the bank.
Processing of Chec/s and Cash Received in the <ffice or by Mail , 1or
funds that are received directly at the district office, cash receipts *ust be
issued, and recorded on a receipt in the computer software to ensure that
cash received is appropriately recorded, locked up at all times while still in
the office and then deposited on a timely basis, daily, if at all possible.
o !ll blank checks must be locked up at all times.
22
o When mail is opened, the administrative personnel assigned to this
duty should make copies of received checks in the presence of other
employees Aif there are other employeesB.
o !ll checks should immediately be stamped with a restrictive
endorsement that includes$ aB 1or .eposit Cnly, bB bank name and cB
bank account number of the district.
o Cn the receipt the following items should be filled in with$
.ate
!mount
Who paid the money))-ayer
What the money was paid for
Cash or checkLif check, add the check number
Who received the money))-ayee
'f paid on an open account, put amount before the receipt, amount
received on debt and then new balance.
Cnce specific funds are deposited, make a note on the receipt copy
of when the money was deposited and into which account0category
deposited.
o When funds are deposited, make an entry into the ledger of the
appropriate account. ! deposit can have individual transactions for
each receipt or split deposits. 'f the district is using >uick/ooks -ro
!ccounting software, sales receipts can be completed in the software.
Deposits 9 ! deposit slip should be prepared with the first receipt of funds
each day and each cash receipt should be added to the deposit slip
throughout the day so the funds may be deposited on a daily basis. This
function may be performed in the accounting software as part of a 2blue
deposit bag3 and then printed out to use with or as a deposit slip. This is a
strong recommendation from the auditors and a ma#or part of internal
control.

&ake sure the cash and checks are deposited to the proper bank
accounts.
.o not hold large checks, such as &illage tax checks. Deposit the*
i**ediately%
23
Transfers Transfers $ A transfer of *oney bet4een ban/ accounts or bet4een
accountsMcategories is <T <T @RevenueC or @E#penseC and should not
be recorded or reported as suchKKK Quic/(oo/s and Quic/en soft4are
have a transfer recording function% This function should be used to
record a transfer of funds bet4een ban/s= ban/ accounts= or
accountsMcategories%
.o not hold producer checks for a long period of time. Cash deposits of
all funds should be *ade daily%
When completing deposit slips, include the following$
o /ank account number
o :ame of person who paid the money and check number
AWith cash deposits, you may need to refer back to the receipts, and
that is one reason to place the deposit date on every receipt.B
+ecord deposits, including electronic funds transfers A1TsB, into the
accounting software. The following should be recorded about each
deposit$
o +eceived from
o 'f check, check number
o -roper account0category from chart of accounts Awhy receivedB
o !mount
o .ate deposited into the bank
Chec/ "igning Authority $ /y definition this is the personAsB who has legal
authority and is on record at the bank to sign checks. The district board
should make the initial decision for the personAsB who should sign checks
and document in the minutes of a board meeting.
'deally, anyone with check signing authority should not have access to$
o !ccounting records and entries
o Cash receipts
o -etty cash funds
There should be at least two board members with check signing authority.
When a check needs to be signed and one is not available, the other
authori%ed board member can sign.
! current list of authori%ed check signers at the bankAsB should always be
available and up)to)date.
:ormally the treasurer is the main authori%ed check signer and another
board member should be named as back up. This could be rotated
through the board members.
'deally, the secretary should not be the signer of checks. This is a
commonly reported audit problem with the potential for misappropriation
of funds or the appearance of misappropriation.
/lank checks should not be signed in advance.
!nyone having access to district accounts shall be bonded.
o /onding is an insurance policy that protects employers against
employee misappropriation of funds or theft.
o !ccording to .R" +'%,+2, all officials who handle public funds are to
be bonded for an amount covering the maximum amount that they will
have under their control at any one time.
o Those who need to be bonded$ administrative secretary, treasurer and
the back)up check signer.
24
o lected officials who post bond and employees covered under a blanket
policy Ae.g. Kentucky !ssociation of Counties AK!CoB are in compliance
with .R" +'%,+2%
A collateral security agree*ent is necessary if the district ever
has *ore than E8,,=,,, in one ban/ at any one ti*e because the
ban/ is only insured for accounts up to E8,,=,,, by the )ederal
Deposit !nsurance Corporation 6)D!C7%
/lank checks should be properly controlled by keeping them under lock
and key when not in use.
The se"uence of checks should be accounted for when doing bank
reconciliations to make sure no checks are missing or stolen.
Hoided chec/s and cancelled chec/s should be properly *ar/ed
and /ept for 2 years%
(ave stamps printed or stamped with the wording of @H<!D A)TER 3,
DAA"%C
!ny check outstanding for 6E days
o Should be investigated by calling the payee and reminding them of the
check to determine what the intentions are.
o 'f the check is lost or payment of the check stopped, then the amount
should be restored into the same account0category in the ledger in the
accounting software.
(an/ "tate*ent and Chec/s Reconciliation $ These *ust be reconciled
pro*ptly every *onth% This allows for the "uick finding of any errors or
irregularities that can be tracked more easily sooner rather than later. !
good method for reconciling is to$
!n the chec/boo/=
o Add to the balance
'nterest earned
.eposits not recorded
!utomatic credits not previously recorded.
o "ubtract from the bank balance
Service charges
Checks not recorded
-ayments not recorded
o Mar/ off
!ll checks paid against statement
!mount of all deposits shown on statement
;ist and total
o !ll deposits made but not shown
o !ll checks written and not shown on previous or current statements.
To get the balance
o Enter bank statement balance.
o Add to the balance all and other credits not shown on previous or
current statements.
25
o "ubtract all outstanding checks or payments.
<nce these steps are co*pleted= the total on the ban/ state*ent
should agree 4ith the district chec/boo/ balance%
o !f not in balance$
Check addition and subtraction.
Check amounts recorded in district checkbook against amounts
recorded on the bank statement.
*ook for outstanding checks Anot cashed by the payeeB from
previous statements.
Check the amount the balance is off and see if it matches any
deposit or check amount.
&ake sure a deposit or check was not added in the subtraction
process or subtracted in any addition process.
Cnce bank reconciliation is completed and in balance, the treasurer
should review and sign the bank reconciliation.
Procure*ent $ -urchases *ust fall into some aspect of the yearly budget and all
purchases should be regularly compared with budgeted amounts.
The district=s ob#ective in purchasing should be to purchase the best
products= *aterials and services at the lo4est cost%
The board should approve all purchases and document in the minutes.
Tax exemption should be used on all purchases.
.istricts need to make efforts to use the bidding process for necessary
services and products above a certain amount Aset by the boardB.
o This will allow for possible discounts.
o !t is suggested that districts get at least 1 bids for any
purchase at the set a*ount of E-,=,,,%,, or *ore% 6ote:
This does <T include Revolving )und E>uip*entK7
o /ids are not necessary for$
Supplies, unless above the set amount
&aterials, unless above the set amount
When services are a monopoly such as electricity, water, phone
service.
o /ids should be properly advertised with$
.escription in general terms such as materials, supplies or services
to be purchased.
Time of opening of sealed bids.
26
<TE: The reconciliation process should be done in the soft4are progra*
the district is using= either Quic/(oo/s or Quic/en%
!ward to the lowest responsible bidder with letters to award
contracts and letters of notification to those not receiving a
contract.
o /ids should not be awarded to companies or individuals where a
conflict of interest could arise, including family of district board
members of district employees. Districts should avoid any
appearance of favoritis* in the process of bidding= either by
supervisors or staff%
-rocurement is the theme behind the cost of materials and goods the district
purchases, whether for resale or for use by the district, and should be @the
best product for the least a*ount of *oney%C These costs must be
tracked to provide the basis for ongoing planning and program funding
needed in the future. 1or all government programs, excluding "uipment
*oan -rogram purchases, the costs as well as the revenues must be tracked
and reported.
.R" &'A%1&'910' 9 !n act relating to contracts and purchases by local
governments Aspecial districts)which include conservation districts and
watershed conservancy districtsB has the following re"uirements$
)or Procure*ent Purchases:
E ) J GEE.EE 9o and /uy 't
J GEE ) J 5EEE.EE D /ids or >uotes
Cver ) J 5EEE.EE -ublic /id
)or Construction or Maintenance of Construction:
E ) JD,EEE.EE Cnly 9et Cne /id
JD,EEE ) J5E,EEE.EE D /ids or >uotes
Cver ) J5E,EEE.EE -ublic /id
.R" &'A%1+'
All contracts or purchases shall be awarded by competitive sealed
bidding, except as otherwise provided by KRS 45A.3!"3#5
$he invitation %or bids shall state whether the award shall be made on the
basis o% the lowest bid price or the lowest evaluated bid price.
$he public shall be given notice o% the invitation %or bids %or
advertisement in the newspaper o% largest circulation in the local
&urisdiction at least once not less than seven '( days nor more than
twenty"one ')*( days be%ore the date set %or the opening o% the bids.
$he advertisement shall include the time and place where the bids will be
opened and the time and place where the speci%ications may be obtained.
27
$he bids shall be opened publicly at the time and place designated in the
invitation %or bids. +ach bid, together with the name o% the bidder, shall
be recorded and be open to public inspection.
A contract shall be awarded with reasonable promptness by written notice
to the responsive and responsible bidder whose bid is the lowest bid price
or the lowest evaluated bid price.
$he local public agency may allow the withdrawal o% a bid where there is
a patent error on the %ace o% the bid document, or where the bidder
presents su%%icient evidence, substantiated by bid wor,sheets, that the
bid was based upon an error in the %ormulation o% the bid price.
ach conservation district and watershed conservancy district will need to
decide the purchasing limits set for district employees and for certain
purchases. !lso, each conservation district will need to decide how and
when purchases are to be made.
Certain items within the budget may or may not be purchased with prior
approval of the board. Certain items may or may not need to have "uotes
or bids before purchased.
When conservation districts and watershed conservancy districts are setting
limits on check writing, it should be remembered that any chec/ 4ritten
for an a*ount over E-33%33= and spent inappropriately is considered
a felony% !t includes any funds stolen from the district and from the
citi%ens of the county and state.
!nventory $ .istricts may have items kept for resale and the inventory of
these should be kept up to date. Some examples of items kept for resale
include$
1ilter fabric
Seed
&ulch netting
1lags
rosion control blankets
'nventory can be updated daily with the financial software as products are
sold by keeping track of the following$
o !mount held before sale
o !mount sold
o !mount left at end of a sale.
!s an example, filter fabric is sold by the foot, so that is the way it would be
recorded. The following would need to be included$
o .ate beginning amount purchased
28
o !mount purchased initially
o !mount of current sale
o .aily inventory should include name of person buying, date sold,
amount sold, sales price and amount remaining.
With this information, proper reconciliation of deposits and receipts can be
performed and amounts on hand can be controlled. ach type of product
should be kept separate in the accounting software inventory.
Accounts Payable and Cash Disburse*ents $ When invoices or bills are
paid, the following information should be noted$
Statements are usually a listing of invoicesF therefore, owed money
should be paid fro* an invoice if there is one= not a state*ent=
4ith the invoice for backup. 'f a statement is used, the possibility for
double payment exists. !n exception might be utility bills or others when
there is not an invoice or bill sent, only a statement.
There should be on the invoice a detailed list of goods and0or services
that were provided.
There should be a list of all costs or an itemi%ed bill.
'nvoices should be received as soon as product is purchased if payment is
not made at time of pick)up, delivery, or when services are complete.
Special attention should be paid to invoices as soon as they are received$
o .ate stamp each invoice when it is received.
o Check to make sure all items listed on the invoice are received. .o an
inventory when products are received for verification.
o Check for discounts. Some companies offer discounts if paid by a
certain time.
!t the time an invoice is paid, mark it as PA!D with the check
number and the date payment is made on the invoice for "uick reference.
The invoice should be retained in the proper file for at least
- years after pay*ent%
Ta# Collection $ Some districts collect sales tax on items sold, if the buyer or
item is not tax exempt. Keep good records on the amount collected so the
appropriate agency may be paid at the appropriate time.
Record/eeping $ 9ood records are a must to$
ffectively carry out programs
.ocument previous actions and policies
Secure legal and financial rights of districts
-rotect the rights of citi%ens directly or indirectly affected by the actions
of the district
+ecord the history and intent of public policy
+espond to any Cpen +ecords +e"uest
29
There is a special responsibility under Kentucky statutes for employees of
the conservation district to see that information created in the course of
daily business, public records= Awhatever format)paper, electronic, or
otherB as defined by statute, is maintained, organi%ed and available for use.
This is emphasi%ed in the language of the state=s <pen Records Act 6.R"
+8%02,7= and that of the state Archives and Records Act 6.R"
828%2&,7. The intent is 2-to ensure e%%icient administration o% government
and to provide accountability o% government activities, public agencies are
re.uired to manage and maintain their records according to the
re.uirements o% these statutes.3
-ublic records are recorded information Ain paper, electronic and other
formatB created or received by the conservation district board of supervisors
and employees that document a transaction or activity by or with any public
official or employee of that agency. !s defined by .R" 828%&8,, public
records are 2all books, papers, maps, photographs, cards, tapes, disks,
diskettes, recordings and other documentary materials, regardless of
physical form or characteristics, which are prepared, owned, used, in the
possession of, or retained by a public agency.3
All public records shall be open for inspection e#cept 4here noted in
the la4% 6)or e#e*ptions= see .R" +8%020687 belo47 !gencies may
re"uire written re"uests. 4nder most circumstances, agencies must make
public records available within three days. 'f the re"uested record cannot be
produced within three days, the agency must explain in detail. !gencies
may deny re"uests if unreasonably burdensome or if agencies, citing clear
and convincing evidence, have reason to think repeated re"uests are
intended to disrupt the agencies= other essential functions. -ersons
inspecting public records have the right to make or obtain a copy.
ot all public records are re>uired to be open to public access= as
defined in the <pen Records Act% Some are exempt under the terms of
.R" +8%020$
2-ublic records containing information of a personal nature where the
public disclosure thereof would constitute a clearly unwarranted
invasion of personal privacy.
+ecords confidentially disclosed to an agency and compiled and
maintained for scientific research,
Contents of real estate appraisals, engineering or feasibility estimates
and evaluations made by or for a public agency relative to ac"uisition
of property, until such time as all of the property has been ac"uired,
Test "uestions, scoring keys, and other examination data used to
administer a licensing examination, examination for employment, or
academic examination before the exam is given,
+ecords of law enforcement agencies or agencies involved in
administrative ad#udication that were compiled in the process of
detecting and investigating statutory or regulatory violations if the
30
disclosure of the information would harm the agency by revealing the
identity of informants not otherwise known or by premature release
of information to be used in a prospective law enforcement action or
administrative ad#udication,
-reliminary drafts, notes, correspondence with private individuals,
other than correspondence which is intended to give notice of final
action of a public agency,
-reliminary recommendations and preliminary memoranda in which
opinions are expressed or policies formulated or recommended,
!ll public records or information the disclosure of which is prohibited
by federal law or regulation,
-ublic records or information the disclosure of which is prohibited or
restricted or otherwise made confidential by enactment of the
9eneral !ssembly.3
Records Manage*ent is the systematic control of recorded information,
regardless of format, from the time a record is created until its ultimate
disposition. The system=s goal is to provide the right information to the
right person, at the right time, at the lo4est possible cost. +ecords
management planning and schedules are essential for several reasons$
To help the district legally decide which records to keep and which to
destroy
To help the district evaluate documentation of its functions, policies,
decisions, procedures and essential transactions
To permit the identification and proper control of records= continuing
value.
To give a district the economy and efficiency it needs to operate
effectively
To be able to locate the proper records in case needed for any
purpose.
! records retention schedule is essential for management of the many
records generated by a district. 9uidelines for disposal of records include
the ones listed in the table below$
o% Record ;ength of Ti*e to .eep
8%!ccident reports0claims Asettled casesB ; Mears
-%!ccounts payable ledgers and schedules ; Mears
1%!ccounts receivable ledgers and schedules ; Mears
&%!udit +eports -ermanently
'%/ank reconciliations D Mears
+%/ank statements D Mears
2%Cash books -ermanently
0%Chart of !ccounts -ermanently
3%Checks Acanceled)see exception belowB D Mears
31
8,%Checks Acanceled for important payments, i.e. -ermanently
taxes, purchases of property, special contracts, etc.
Checks should be filed with the papers pertaining to the
under)lying transaction
88%Contracts, mortgages, notes and leases)xpired ; Mears
8-%Contracts, mortgages, notes and leases)still in effect. -ermanently
81%Correspondence A9eneralB < Mears
8&%Correspondence A+outineB with customers0vendors < Mears
8'%Correspondence A*egal and important mattersB -ermanently
8+%.epreciation schedule -ermanently
82%.uplicate deposit slips < Mears
80%mployment applications D Mears
83%xpense analyses0expense distribution schedules ; Mears
-,%1inancial statements AMear)end, other optionalB -ermanently
-8%9eneral0private ledgers, year)end trial balance -ermanently
--%'nsurance policies AexpiredB D Mears
-1%'nsurance records, current accident reports, claims, -ermanently
policies, etc.
-&%'nternal audit reports Alonger retention periods may D Mears
be desirableB
-'%'nternal reports AmiscellaneousB D Mears
-+%'nventories of products, materials and supplies ; Mears
-2%'nvoices Ato customers, from vendorsB ; Mears
-0%&inute books of directors, stockholders, bylaws and -ermanently
charter
-3%:otes0grants receivable ledgers and schedules ; Mears
1,%-ayroll records and summaries ; Mears
18%-ersonnel files AterminatedB ; Mears
1-%-roperty records, including costs, depreciation -ermanently
reserves, year)end trial balances, depreciation
schedules, blueprints and plans
11%-urchase orders Aexcept purchasing department copyB 5 Mear
1&%-urchase orders Apurchasing department copyB ; Mears
1'%+eceiving sheets 5 Mear
1+%+etirement and pension records -ermanently
12%+e"uisitions 5 Mear
10%Scrap and salvage records Ainventories, sales, etc.B ; Mears
13%Tax returns, worksheets, revenue agents@ reports and other -ermanently
documents relating to determination of tax liability
&,%Trademark registrations and copyrights -ermanently
&8%Training manuals ; Mears
&-%Noucher register and schedules ; Mears
&1%Nouchers for payments to vendors, employees, etc. ; Mears
Aincludes allowances and reimbursement of employees,
officers, etc. for travel and entertainment expensesB
&&%Withholding tax statements ; Mears
32
Keep in mind these are minimum re"uirements. ach district should keep
records longer if that suits their needs. 5hen in doubt= consult 4ith the
)ield Representative 4or/ing 4ith your area or the Division of
Conservation for clarification or approval%
There should be no more than three fiscal years of information in a district=s
regular filing system. The rest should be archived either in protective boxes
or filing cabinets, and a specific time of each year should be set aside to
archive and update the filing system.
Chair*an of the (oard of "upervisors for each district, by the terms of
.R" 828%+0,, should establish and maintain an active, continuing program
for the economical, efficient management of the district records. 't is
recommended that the chair=s program should include$
ffective control over the creation, maintenance, use and disclosure of
records in the conduct of current business,
Cooperation with Kentucky .ivision of Conservation and field
representative working with your area in applying standards,
procedures, and techni"ues designed to improve the management of
records,
-romotion of the maintenance and security of records considered
appropriate for preservation and facilitation of the segregation and
disposal of records of temporary value,
1ollowing the provisions of the Commonwealth=s public records
management statutes, .R" 828%&8,9828%2&, and the rules and
regulation of the .ivision of Conservation and your local district and
>uick response to every Cpen +ecords +e"uest as set forth in statute.
)or*s $ There are forms that a district must use for most of the various
activities and reporting in each district. &ost of those forms are listed in
Appendi# ( and samples are available either in Appendi# ( or on )or*s
;ibrary page of the Division of Conservation Web site. 'f you need a form
that is not on the 1orms *ibrary page, contact your field representative or the
.ivision of Conservation office.

Annual Report $ !n annual report should highlight the goals Afrom the annual
work plan filedB and accomplishments of the district for the past fiscal year.
The summary financial statement may be included with the reportF however,
this will not meet the K+S statute for printing the legal notice.
This is an excellent way for a district to 2brag3 on themselves for the
things accomplished during the year. Conservation districts are a
2well)kept secret3 and should let people in their county know the good
things that are going on.
! conservation district=s annual report can be published$
o 'n the local newspaper
33
o 'n a district newsletter
o 'n a district brochure
Cr, a district may #ust do a written report and forward copies to the
appropriate parties.
'nformation and photos for the annual report are collected throughout
the fiscal year.
!t the end of the fiscal year the information is compiled.
1rom the end of the fiscal year AKune DEB the conservation district has
+, days to complete the annual report and send it to the appropriate
parties.
The annual report is then sent to the following$
o Kentucky .ivision of Conservation
o *ocal county fiscal courtAsB
o .ivision of Conservation field representative for your district
o !nyone else the district feels should receive it, such as landowners,
schools, other districts, etc.B
Annual (udget , The governing body of each district shall annually prepare a
budget after the work plan is completed. ! budget is re>uired, essential
and should be sufficient to carry out the !nnual -lan of Work and$
Should be developed in con#unction with development of the annual plan
of work,
< )!;!G= < "PED!G until the budget is filed with 1iscal Court
's re"uired to #ustify re"uests for funding to the Kentucky Soil and Water
Conservation Commission and to 1iscal Court,
To be prepared by the district board with the assistance of the Kentucky
.ivision of Conservation 1ield +epresentative,
! copy should be submitted to the .ivision of Conservation.
! budget form is available in Appendi# ( 9 )or*s= on the Division of
Conservation Web site or on 9overnment Cffice of *ocal .evelopment,
G<;D, Web site.
'f a budget must be amended, follow the same format but show original
and amended amounts and send copies to the local fiscal courtAsB and
.ivision of Conservation.
!nnual budgets should include the following$
o All anticipated income from fiscal court=
o All anticipated income from state govern*ent=
o All anticipated income from federal govern*ent=
o All anticipated income from interest=
o All anticipated income from sale of district ite*s=
o All anticipated income from rei*burse*ents and contributions=
o All anticipated expenses of e*ployees=
o All anticipated expenses from office operations=
o All anticipated expenses from education progra*s=
34
o All anticipated expenses of funded progra*s=
o All anticipated expenses of supervisors=
o All anticipated expenses of dues= other and *iscellaneous=
o 'f anticipated funds for personnel grants, the district will need to show
pro#ected revenue and expenses for those personnel,
o When receiving funds for state cost share, the district will need to
revie4 and a*end the budget to show both actual revenues and
actual expenses,
o When receiving funds for other programs ATobacco, -!C, -+'., etc.B
the district will need to review and amend, if needed, the budget to
show both actual revenues and actual expenses, and
o When a budget is amended, a copy must be submitted to fiscal court
and to .ivision of Conservation.
!ccording to .R" +'%,+'$
o :o budget of a district shall become effective until filed with the fiscal
court of the county in which the district is located.
o o *oneys shall be e#pended fro* any funds or any sources=
e#cept in accordance 4ith the budget%
o The county fiscal court shall submit the filed annual budget to the
9overnor=s Cffice for *ocal .evelopment A9C*.B.
o 1or districts with multi)county #urisdictions AWatershedsB, the district
shall file a copy with each of the fiscal courts within the #urisdiction of
the district for their review.
o 'f the district does not file a budget with the fiscal court at least DE
days prior to, or by ?une 8 prior to the start of the district fiscal year
AKuly 5B, the fiscal court shall immediately notify the county attorney.
The county attorney shall then notify the governing board of the
noncompliance and then proceed with any steps necessary to prevent
the expenditure of funds by the special district until the district is in
co*pliance%
o ! copy of the budget is due to .ivision of Conservation by April 8
o When a budget is amended, a copy must be submitted to 1iscal Court,
to .ivision of Conservation and to 9C*..
Annual )inancial Report $ This report for each district is to be co*pleted
by the field representative Aassigned to each districtB at the end of each
fiscal year and is due to the .ivision of Conservation office by September 5.
The field representative is to prepare this report from financial data from the
bookkeeping files of the district, bank statements and other data re"uired
and furnished by district personnel. This is a helpful tool in monitoring
bookkeeping practices, efficiency and correctness. There is a sample form in
Appendi# ( $ )or*s= page +-%
"u**ary )inancial "tate*ent $ ! sample form for this statement is
available in Appendi# ( $ )or*s. This statement may be used as an
35
annual report prepared by the district personnel or legal notice to be
published instead of a more detailed financial report re"uired by fiscal
courts, 9C*. and .ivision of Conservation.
Payroll $ +ecords may be kept in >uick/ooks, >uicken, a ledger, an xcel
ledger, or by an accounting firm hired by the district. (owever, the
summaries of payroll records must be entered into the software program in
order for district reports and records to be complete.
-ayroll taxes must be paid with the appropriate form and on time.
Approvals $ ach conservation district board has the legal responsibility for
approval of$
!ll contracts and leases
!ll conservation district meeting minutes))the legal history of the district
!nnual and long range plans
!nnual budget
!nnual report and annual financial report
Treasurer=s report
-rogram reports
'nsurance contracts
&onthly revenues and expenditures
!ll checks written for expenditures
-ersonnel pay checks
-ersonnel reimbursements
!ll tax reports and monies owed to taxing entities, such as W<s, 5E66s,
etc.
Guidelines for County Conservation District Personnel
Qualifications
District Ad*inistrative "ecretary 9 Description of 5or/ 9 The
administrative secretary performs or supervises the performance of a variety of
tasks, including$
-erforming telephone and receptionist duties,
Scheduling appointments and conferences,
-erforming liaison duties as necessary between the supervisor and other
offices,
+eceiving and distributing incoming mail and preparing replies,
Channeling and reviewing outgoing mail,
!rranging for recording of conference and meeting proceedings,
&aintaining records and files,
&aking travel arrangements for the supervisor and staff,
!ssembling and distributing information,
Transmitting staff instructions,
36
-erforming miscellaneous office management and clerical duties,
-erforming bookkeeping and accounting tasks, and
-erforming word processing, stenographic and typing services for the
supervisor and staff.
Secretarial positions may or may not re"uire stenographic, typing, dictation or
transcribing skills.
(asic Re>uire*ents 9 !pplicants should be able to perform the following$
Word processing
Typing
Stenographic
/ookkeeping
+ecord)keeping
9eneral clerical work
-roviding information on district activities orally or by correspondence
&aintaining district financial records
-rocessing bills
+eceiving funds
.eveloping reports
Tax and payroll record)keeping
xperience should have consisted of work which demonstrated possession of
ability to perform secretarial work above the trainee level, including$
!nswering telephone calls
+eceiving visitors
Composing correspondence
Cbtaining and presenting information
+outing incoming correspondence
+eviewing outgoing correspondence for grammar, spelling, and format.
/ookkeeping or accounting
Secretaries also serve as personal clerical assistants or aides to a professional,
technical, supervisory or administrative executive performing most or all of the
duties described above under .escription of Work.
The applicant=s record should show experience of such "uality and kind as to
demonstrate successful application of progressively broader knowledge, greater
#udgment, and higher skills commensurate with the level of position for which the
applicant is being considered. *ength of experience in itself, however, should not
necessarily be considered "ualifying, and appropriate education may be
substituted for experience as deemed appropriate.
'n addition, all applicants for any position with the district should demonstrate
possession of certain traits essential to the performance of secretarial duties, such
as$
37
!bility to work with the citi%ens and public
ffectiveness in getting along with others
!bility to work independently
*oyalty, integrity and discretion
Capacity and willingness to accept responsibilities
Kudgment, initiative, resourcefulness
-oise, personal dignity, neatness, and good grooming.
Evaluation of Applicants $ 'n evaluating applicants= "ualifications for secretarial
positions, consider three principal re"uirements which form the basis for any
appraisal, rating, or ranking, such as$
The nature and scope of secretarial and other pertinent experience
+elative proficiency for the position
-ersonal "ualities necessary for successful performance of secretarial
work.
The method used should therefore contain procedures for rating all of these
re"uirements.
'nformation concerning applicants= "ualifications may be obtained from various
sources, including the applicants= own application forms or employment histories,
position description, supervisory evaluations, "ualification vouchers, written tests,
performance tests, personal interviews, work samples, and other sources.
Merit Principles , The Cffice of -ersonnel &anagement, which oversees the
federal work force, has established a series of merit principles which can be used
in district personnel management policies. These principles are$
5. +ecruitment, selection and advancement of employees will be based on
ability, knowledge and skills, including consideration of "ualified applicants
for initial employment.
<. Compensation for initial employment will be e"uitable and ade"uate.
D. mployees will be trained as needed to ensure high "uality performance.
7. mployees will be retained based on the ade"uacy of their performanceF
provision will be made for correcting inade"uate performance, and removing
when ade"uate performance is not maintained.
G. !pplicants will be treated fairly in all aspects of personnel administration,
without regard to race, color, religion, sex, national origin, political affiliation,
age, handicap or other non)merit factors and with proper regard for their
privacy and constitutional rights.
8. mployees will be protected against coercion for partisan political purposes
and will be prohibited from using their official authority for the purpose of
interfering with or affecting the end result of an election of a nomination for
office.
5ritten Position Descriptions $ Communicating the duties and responsibilities
of a position to the person occupying the position is an essential element in getting
38
any #ob done. This communicating can best be done by a 4ritten Nob
description. 4ses of position descriptions include$
.etermining knowledge, skills necessary to perform the #ob
stablishing e"uitable and consistent salaries
+ecruiting
Setting performance standards
'ncreasing communication between supervisors and employees
&aking staffing decisions
'ncreasing productivity.
5riting (etter Position Descriptions $ These tips should aid districts in writing
a better, brief, and accurate description for each #ob.
.on=t describe the person occupying the position, but the #ob to be done.
.on=t describe procedures in detail.
.on=t describe minor details, only ma#or tasks Adefined as a duty that
contributes significantly to the achievement of #ob and district goalsB.
.on=t use technical terminologies but use layperson terms.
.on=t write and write and write, #ust describe the ma#or duties of the
position.
Chec/list for Developing a Position Description $ 9eneral list for any
position$
5. !ssign responsibility for writing the position description to the district
personnel manager, district office manager or personnel committee.
<. State title and purpose of the position.
D. State duties of position by listing each ma#or duty and its performance
re"uirements.
7. State who will provide supervision for the position. +emember to use
position titles and not specific names.
G. State how employee will be evaluated and by whom.
8. -rovide copies to the district board for approval.
;. -rovide a copy to the .ivision of Conservation and0or grant funding source
for review and comment.
.eeping Position Descriptions Current $ -osition descriptions should be kept
up)to)date and reflect changes in duties and responsibilities. These should be
reviewed at least annually, in con#unction with performance reviews. ! sample
position description is available in the Appendi# ( $ )or*s, page +-. This
sample is to be used as a guide only. ach employee should have a position
39
description and corresponding performance re"uirements that are developed
expressly for the position.
Perfor*ance Evaluation $ ! performance evaluation, based on ob#ective
criteria, should help achieve peak performance from employees. /enefits include$
'ndividual performance improvement
Supervisor)employee relationship improvement
mployee accomplishments and good work recognition
-ersonnel actions, such as pay increases, promotions, removals, and re)hires
based on sound, ob#ective criteria and documented
!wareness of #ob re"uirements and needed changes in #ob duties
!wareness by employees of their supervisor=s #udgment of their performance
Training needs identified.
Chec/list for Perfor*ance Evaluations $ ! sample list for evaluations.
5. .evelop ob#ective performance standards in terms of the "uality and
"uantity of performance.
<. ach duty in the #ob description should have a corresponding performance
standard.
D. Standards should be reviewed and agreed to by both the employee and the
employer.
7. stablish when the performance reviews are to take place.
G. valuation must be performed by those most familiar with the employee=s
work, whether it is the district manager, :+CS district conservationist,
district personnel committee, .ivision of Conservation field representative or
a combination of the above. ! merit increase should always be based on an
evaluation.
8. -erforming the evaluation$
-repare for discussion0review of #ob description, performance standards,
and gather facts.
!rrange a time and place for the evaluation.
Cpen discussion in a friendly, comfortable atmosphere.
Clearly state the purpose of the meeting.
!sk the employee to discuss his0her responsibilities.
.iscuss each #ob duty in detail, giving necessary praise and admonition.
.evelop #ointly, the next performance standards.
.evelop #ointly, plans for improvement.
.ocument the results of the evaluation and place a copy in the
employee=s file.
40
"etting <bNective Perfor*ance "tandards $ !lthough loyal and dependable
people who are leaders and show initiative are desired, these should not be
included in an evaluation system because it is difficult to be ob#ective about these
personality traits. The measurements should tell what the person in the position
does. !n example for setting ob#ective performance standards is$
Duty 9 Typing any material necessary for the operation of the office.
Perfor*ance "tandard $ :o typographical errors, all final copies
grammatically correct and completed by a specified deadline.
Standards should be$
&utually agreed upon by supervisor and employee
+ealistic and achievable
Set slightly above the averageLachievable but set to make the employee
2stretch3 or challenge their limits and abilities
1lexibleLpossible to be amended if unforeseen circumstances arise that
make the standard unachievable.
Perfor*ance Evaluations $ ! time when supervisor and employee get together
for the specific purpose of reviewing performance
5ho should perform the evaluationI The person who is most familiar with
the employee=s work and who was involved in setting the performance
standardsLprobably the employee=s immediate supervisor.
"teps in the 1ormal valuation$
o -repare by gathering facts, reviewing #ob description0performance
standards and decide desired accomplishment.
o -ick a good time and placeLwhere it will not be interrupted with ample
time for discussion and when both parties can be relaxed.
o Tailor the approach and discussion specifically for each employee
o xplain clearly the purpose of the talk.
o !sk the employee to review the responsibilities of the positionLmake
sure clarity is not lacking in all aspects. !sk for a general review of ma#or
assignments, which they consider most important, successes, problems.
o .iscuss the performance of each #ob duty and how well they performed
that duty.
o .evelop #ointly next year=s performance standards and make any needed
ad#ustments in duties and responsibilities.
o .evelop #ointly plans for improvement and discuss areas where additional
training is needed.
Guidelines for Evaluating E*ployee Perfor*ance$
o .on=t rely completely on the evaluation formL#udge competence by
observations during moments of routine and also of stress in a variety of
assignments.
41
o !dmonish when necessaryLtell an employee when they have done well
and when they have not. .on=t wait until the formal evaluation.
o /e self criticalLask whether leadership contributed to any deficiencyF was
too much expectedF did employee understand the dutyF did the employee
have proper training to do the #obF is the criticism absolutely fair, or
influenced by biasI
o &ake sure the employee has the same understanding of the #ob that the
supervisor hasL#ob performance cannot be #udged fairly if the employee
has not fully understood the duties or position.
o 9et down to casesLbe specific, without vague generalities, and use
precise language in explaining where the employee is falling short.
o Critici%e the work, not the personLunless the attitude of the employee is
affecting their #ob competence, avoid being personal.
o .on=t laugh it offLdon=t hide criticism behind humor. !n employee=s
competence at the #ob is very serious both to the employee and to the
supervisor.
o Comment on improvementsLif an employee corrects a shortcoming that
has been critici%ed. This will encourage excellence and improve response
to future corrections.
o .on=t debateLeven though the supervisor is the final #udge of an
employee=s #ob performance, don=t cut off all discussion. .on=t permit the
discussion to turn into an argument.
o .on=t compareLan employee may be resentful if another individual is
pointed out as an example to be followed.
o mphasi%e strong pointsLif concentration is entirely on the negative,
little will be accomplished in developing the positive.
Sample personnel forms are available in Appendi# ( $ )or*s= page +-.
Checklist for .eveloping a -osition .escription
-osition .escription 1ormat
-osition .escription xample , !dministrative Secretary
Checklist for -erformance valuations
-erformance valuation 1ormat, -arts 5, <, and D
E*ploy*ent Ter*s $ 'tems included in terms of employment$
Whether permanent full)time, permanent part)time, temporary
*ength and conditions of any probationary period of employment
Statement of nondiscrimination
>ualification re"uirements for employees
Who has authority to hire, set salaries and conduct interviews
Complete #ob descriptions
Terminations and effect on benefits
Statement on employment of relatives and conflict of interests
Compensation
o Working hours, overtime, paydays
42
o &ethods of salary progression
o *isting and general explanation of benefits, including who is eligible
mployee relations grievance procedure
!dministration of discipline
Code of conduct
When, how evaluated and by whom
ffect of evaluation on salary
Crientation of new employees
.etermining training needs
Training plans
-olicy training
Safety on the #ob
!wards program
!*ple*entation $ The procedures in this manual should be followed as
closely as possible. 'f your district supervisors or employees see that
something important is missing, please inform the .ivision of Conservation
office. 'f your district supervisors or employees see that something needs to
be changed, please inform the .ivision of Conservation.
E#ceptions or E*ergencies $ 'n a manual such as this, there may be
exceptions to the guidelines set forth. 'f your district needs an exception for
any part of the guide, please inform the .ivision of Conservation.
43
APPED!CE"
44
Appendi# A $ Chart of Accounts
Checking Account #$ %&ame' such as (ank name or Program such as Cost Share' etc)*
Checking Account # %&ame' such as (ank name or Program such as Cost Share' etc)*
Checking Account #+ %&ame' such as (ank name or Program such as Cost Share' etc)*
Checking Account #, %&ame' such as (ank name or Program such as Cost Share' etc)*
Certificate of De-osit
Certificate of De-osit
De-reciation
(ond Fund
Money Market Account
Accounts Paya.le
Savings Account
Credit Card #$
Credit Card #
Payroll /ia.ilities
O-ening (alance 01uity
2inyl (ank (ag3Funds to De-osit
Account4Category &o) 5evenues45ecei-ts
5$!!!! Fiscal Court
5$!$!! General Fund
5$!!! #!llage $a% & Rate ''''''''''
5$!!$ $y(e )1
5$!! $y(e )2
5$!!+ $y(e )3
5$!+!! *el!n+uent $a%
5$!,!! Franc,!se $a%
5$!6!! #!neral $a%
5$!7!! *ead An!al Funds
5!!!! Federal Funds
5!$!! *!rect Grant to *!str!ct
5!$!$ $ec,n!cal Ass!stance -0/20
5!!! Contr!.utor/s Agreeent 00/00 1$2P3
5!+!! Cost 2,are Funds
5!,!! Grant Funds
5!,!$ 3141,3 5on(o!nt 2ource 15P23
5$,,! Clean 6ater Act!on Plan 1C6AP3
5!,! Forest Land 7n,anceent Progra 1FL7P3
5$,!! Funds for Landowner
5$,!$ Interest 7arned on Account
5$,! Ad!n!strat!on Allowance
5!,!+ Landowner Incent!"e Progra 1LIP3
5$,$! Funds for Landowner
5$,$ Ad!n!strat!on Allowance
5!,!, Landowner Ass!stance 6!ldl!fe Progra 1L8A6P3
45
5$,! Funds for Landowner
5$,$ Ad!n!strat!on Allowance
5!,!6 PRI*7
5$,+! Funds for Landowner
5$,+$ Interest 7arned on Account
5$,+ Ad!n!strat!on Allowance
5$,++ Funds for Contractors
5$,+, Re!.urseent for PRI*7 7%(enses
5!6!! F!rew!se Progra
5!6!$ 9ase Funds
5!6! Ad!n!strat!on Allowance
5!6!+ Interest 7arned

5+!!!! State Funds
5+!$!! 7+u!(ent Re"ol"!ng Fund
5+!$!$ Funds for 7+u!(ent
5+$$!! Funds fro 2tate
5+$$!$ Contractor Payents
5+$$! F!l!ng Fees
5+$$!+ *!str!ct Fees
5+!$! Interest 7arned
5+!$!+ 7+u!(ent Rental Fees
5+$$$! 5o $!ll *r!lls
5+$$$$ 9ale 6ra((er
5+$$$ C,a!n :arrow
5+$$$+ 5o $!ll $o.acco 2etter
5+$$$, $ree Planter
5+$$$6 #anure 2(reader
5+!$!, 7+u!(ent 2ales
5+!!! P,ase I Ag *e"elo(ent Funds
5+!!$ Forage I(ro"eent Progra
5+$!! 9ase Funds
5+$!$ Interest 7arned
5+$! Re!.urseent fro Producer
5+$!+ Ad!n!strat!on Allowance
5+!! *!"ers!f!cat!on Progra
5+$$! Landowner Funds
5+$$$ Ad!n!strat!on Allowance
5+$$ Interest 7arned
5+$$+ Re!.urseent fro Producer
5+!!+ 8n Far 6ater 7n,anceent Progra
5+$! Landowner Funds
5+$$ Ad!n!strat!on Allowance
5+$ Interest 7arned
5+$+ Re!.urseent fro Producer
5+!!,
7+u!(ent Rental Progra 1Go"ernor/s 8ff!ce of Ag Pol!cy&&P,ase
13
5+$+! Funds Rece!"ed
5+$+$ Interest 7arned
5+$+ 7+u!(ent Rental Fees
5+!! 5o $!ll *r!lls
46
5+!$ 9ale 6ra((er
5+! C,a!n :arrow
5+!+ 5o $!ll $o.acco 2etter
5+!, $ree Planter
5+!6 $!l!ng Plow
5+!7 7art, Pan
5+!" 2(rayer
5+!8 2(reader
5+$++ 7+u!(ent 2ales
5+!!6 :ay; 2traw and Cood!ty 2torage Progra
5+$,! Landowner Funds
5+$,$ Ad!n!strat!on Allowance
5+$, Interest 7arned
5+!!7 Goat *!"ers!f!cat!on
5+!!" Cattle Genet!cs I(ro"eent
5+$+!$ Landowner Funds
5+$+! Ad!n!strat!on Allowance
5+!!8 *a!ry *!"ers!f!cat!on
5+$"! Landowner Funds
5+$"$ Ad!n!strat!on Allowance
5+$" Interest 7arned
5+!!9 Far L!"estoc< Fenc!ng I(ro"eent
5+$9! Ad!n!strat!on Allowance
5+$9$ Landowner Funds
5+!$! 2,ared&use 7+u!(ent
5+!$$ 2w!ne *!"ers!f!cat!on
5+!$ Ag *e"elo(ent $ec,nology
5+!$+ $!.er Product!on; =t!l!>at!on ? #ar<et!ng
5+!$, L!e Progra
5+$8! Landowner Funds
5+$8$ Ad!n!strat!on Allowance
5+$8 Interest 7arned
5+!$6 :andl!ng Fac!l!ty
5+$+$! Ad!n!strat!on Allowance
5+!$7 8n Far *ra!nage Progra
5+$,$! Landowner Funds
5+$,$$ Ad!n!strat!on Allowance
5+$,$ Interest 7arned
5+!+!! P,ase 2 Ag *e"elo(ent Funds
5+!+!$ 8n Far *ra!nage Progra
5+$6! Landowner Funds
5+$6$ Ad!n!strat!on Allowance
5+$6 Interest 7arned
5+!,!! Cost 2,are Funds
5+!,!$ 7n"!ronental Grants
5+$7! *ead An!al Funds
5+$7$ $ec,n!cal Ass!stance
5+$7 Cost 2,are Pract!ces
5+!6!! *!rect A!d Funds
5+!6!$ 9ase
47
5+!6! $ec,n!cal Ass!stance
5+!6!+ Ad!n!strat!"e Ass!stance
5+!6!, 8ff!ce Rent/Lease
5+!7!! Conser"at!on Reser"e 7n,anceent Progra 1CR7P3
5+!"!! Purc,ase of Agr!cultural Conser"at!on 7aseent 1PAC73
5+!8!! *e(artent of Agr!culture *ead An!al Funds

5,!!!! County Funds

56!!!! Other :overnments
56!$!! Cons A!de 2alary
56!!! Cons $ec,n!c!an 2alary
56!+!! Cons Ad!n!strat!"e 2ecretary
56!,!! Cons $ec,n!c!an 2alary
57!!!! District 01ui-ment %District -urchased ;ith district funds*
57!$!! Pr!nc!(al
57!!! Interest
57!+!! Rental Fees
57!,!! Re"enues
57!,!$ 2(reader
57!,! 2eeder
57!,!+ :ay 6ra((er
57!,!, 2(rayer
57!,!6 *r!ll
57!,!7 Aerator
57!,!" L!e 9uggy
57!,!8 $ree Planter
5"!!!! 5eim.ursements45efunds4Contri.utions
5"!$!! F!eld *ays/*eonstrat!ons
5"!$!$ 2afety *ays
5"!$! Ag *ays
5"!$!+ 7n"!ronental *ays
5"!!! 5ewsletters
5"!!$ Partners
5"!! 2(onsors
5"!+!! Forestry
5"!,!! 9an+uet
5"!6!! Annual Re(orts
5"!7!! 62 Re!.urseents
5"!"!! Partners
5"!8!! 2(onsors
5"!9!! Re!.urseents
58!!!! Interest Income
58!$!! 9an< Account 1
58!!! 9an< Account 2
58!+!! 9an< Account 3
48
58!,!! 9an< Account 4
58!6!! Cert!f!cate of *e(os!t
58!7!! #oney #ar<et Account
58!"!! 2a"!ngs Account
58!8!! 9an< Account 0
58!9!! 9an< Account @
59!!!! Other Income
59!$!! *!str!ct 2ales
59!$!$ 2eeds&5at!"e/8t,er Grasses
59!$! F!lter Fa.r!c
59!$!+ 7ros!on Control 9lan<ets
59!$!, Ant!&see( Collars
59!$!6 #ulc,/5ett!ng
59!$!7 Flags
59!$!" 2all 8ff!ce 7+u!(ent
59!$!8 An!al 6aste 2!gns
59!$!9 R!sers
59!!! 2ales $a%
59!+!! Payroll $a%
59!,!! Local Cost 2,are Progras Funds Rece!"ed
59!6!! %Don<t use* Ao!ded C,ec<s 1*on/t use&&deleted !n y B93
59!7!! Petty Cas,
59!"!! 7+u!(ent Payents
59!"!$ Landowner Payents
59!"! *!str!ct Fees
59!8!! 7ducat!on and Proot!on
59!8!$ Grants
59!8! Restr!cted Funds 1Food Far!ng ? 8ur 7n"!ronent & FF?73
59!9!! Rent
59!9!$ 7%tens!on *!str!ct 9oard
59!9! *e(artent of F!s, and 6!ldl!fe
59!9!+ =2*A
59$9!$ F2A
59$9! 5RC2
59$!!! Loan Payent Rece!(ts
59$!!$ 7%tens!on *!str!ct 9oard
Account &o) 0=-enses
0$!!!! Payroll
0$!$!! Wages %After deductions taken out33&et*
0$!$!$ AdC 2ecretary
0$!$! ConsC $ec,n!c!an
0$!$!+ ConsC A!de
0$!$!, *!stC 7(loyee )4
0$!$!6 *!st 7(loyee )0
0$!$!7 *!st 7(loyee )@
0$!$!" *!stC 7(loyee )D
0$!!! 0m-loyee Portion 5etirement
0$!!$ AdC 2ecretary
49
0$!$! Ret!reent Purc,ase
0$!! ConsC $ec,n!c!an
0$!!+ ConsC A!de
0$!!, *!str!ct 7(loyee )4
0$!!6 *!str!ct 7(loyee )0
0$!!7 *!str!ct 7(loyee )@
0$!!" *!str!ct 7(loyee )D
0$!+!! Dist Portion 5etirement
0$!+!$ AdC 2ecretary
0$!+! ConsC $ec,n!c!an
0$!+!+ ConsC A!de
0$!+!, *!str!ct 7(loyee )4
0$!+!6 *!str!ct 7(loyee )0
0$!+!7 *!str!ct 7(loyee )@
0$!+!" *!str!ct 7(loyee )D
0$!,!! >ealth Insurance
0$!,!$ AdC 2ecretary
0$!,! ConsC $ec,n!c!an
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0$!,!, *!str!ct 7(loyee )4
0$!,!6 *!str!ct 7(loyee )0
0$!,!7 *!str!ct 7(loyee )@
0$!,!" *!str!ct 7(loyee )D
0$!6!! Federal ?a=es
0$!6!$ AdC 2ecretary
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0$!6!, *!str!ct 7(loyee )4
0$!6!6 *!str!ct 7(loyee )0
0$!6!7 2u(er"!sors
0$!6!" *!str!ct 7(loyee )@
0$!6!8 *!str!ct 7(loyee )D
0$!7!! 0m-loyee Portion Social Security
0$!7!$ AdC 2ecretary
0$!7! ConsC $ec,n!c!an
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0$!7!, *!str!ct 7(loyee )4
0$!7!6 *!str!ct 7(loyee )0
0$!7!7 2u(er"!sors
0$!7!" *!str!ct 7(loyee )@
0$!7!8 *!str!ct 7(loyee )D
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0$!"!+ ConsC A!de
0$!"!, *!str!ct 7(loyee )4
0$!"!6 *!str!ct 7(loyee )0
0$!"!7 2u(er"!sors
0$!"!" *!str!ct 7(loyee )@
0$!"!8 *!str!ct 7(loyee )D
50
0$!8!! 0m-loyee Portion Medicare
0$!8!$ AdC 2ecretary
0$!8! ConsC $ec,n!c!an
0$!8!+ ConsC A!de
0$!8!, *!str!ct 7(loyee )4
0$!8!6 *!str!ct 7(loyee )0
0$!8!7 2u(er"!sors
0$!8!" *!str!ct 7(loyee )@
0$!8!8 *!str!ct 7(loyee )D
0$!9!! Dist Portion Medicare
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0$!9!, *!str!ct 7(loyee )4
0$!9!6 *!str!ct 7(loyee )0
0$!9!7 2u(er"!sors
0$!9!" *!str!ct 7(loyee )@
0$!9!8 *!str!ct 7(loyee )D
0$$$!! State ?a=es
0$$$!$ AdC 2ecretary
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0$$$!, *!str!ct 7(loyee )4
0$$$!6 *!str!ct 7(loyee )0
0$$$!7 2u(er"!sors
0$$$!" *!str!ct 7(loyee )@
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0$$!7 2u(er"!sors
0$$!" *!str!ct 7(loyee )@
0$$!8 *!str!ct 7(loyee )D
0$$+!! City ?a=es
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0$$+!7 2u(er"!sors
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51
0$$,!6 *!str!ct 7(loyee )0
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0$$6!6 *!str!ct 7(loyee )0
0$$6!7 *!str!ct 7(loyee )@
0$$6!" *!str!ct 7(loyee )D
0$$7!! Worker<s Com-
0$$7!$ Ad!n!strat!"e 2ecretary
0$$7! ConsC $ec,
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0$$7!6 *!str!ct 7(loyee )0
0$$7!7 C6AP 7(loyee
0$$7!" *!str!ct 7(loyee )@
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0$$"!7 C6AP 7(loyee
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0$$8!! (onuses
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0$$9!$ AdC 2ecretary
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0$$9!7 2u(er"!sors
0$$9!" *!str!ct 7(loyee )@
0$$9!8 *!str!ct 7(loyee )D
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0$9!$ AdC 2ecretary
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0$9!6 *!str!ct 7(loyee )0
0$9!7 2u(er"!sors
0$9!" *!str!ct 7(loyee )@
52
0$9!8 *!str!ct 7(loyee )D
0$+!!! Wage4(enefit Contri.ution %For (oone' Kenton' Cam-.ell Cos*
0$,!!! /ife Insurance
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0!!!! Su-ervisors 0=-enses
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0!!$ Regular Per *!e
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0+!!!! O-erating 0=-ense
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0+!$!$ Ad"ert!s!ng
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0+!$!7 Contracted Ad!n!strat!"e
0+!$!" Contracted Account!ng
0+!$!8 Contracted La.or
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0+!!! =t!l!t!es
0+!!$ $ele(,one
0+$!$ Regular 1Put 5u.er or soe !dent!fy!ng eleent3
0+$! Cellular 1Put 5u.er or soe !dent!fy!ng eleent3
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0+!!+ 6ater
0+!!, Gas
0+!!6 Internet 2er"!ce
0+!+!! Fuel
0+!,!! Rent and Leases
0+!6!! 9u!ld!ng
0+!6!$ Pr!nc!(al
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0+$9! Loan )2
0+!6! Interest
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0+!6!+ #a!ntenance
0+$+!$ La.or
0+$+! 2u((l!es
0+$+!+ Ean!tor!al
0++!$ 7+u!(ent
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0++!+ 2er"!ces
0+$+!, Landsca(!ng
0+$+!6 Lawn Care
0+$+!7 Par<!ng Lot
0+$+!" 8ut.u!ld!ngs
53
0+$+!8 Furn!s,!ngs
0+!7!! Insurance
0+!7!$ L!a.!l!ty
0+!7! 7+u!(ent
0+!7!+ 9ond
0+!7!, 9u!ld!ng
0+!"!! 8ff!ce 7+u!(ent/Furn!ture
0+!"!$ Purc,ase
0+!"! Re(a!rs/#a!ntenance
0+!8!! 2u((l!es
0+!9!! P,oto ? *e"elo(ent
0+$!!! Postage/2,!((!ng
0+$$!! *!str!ct 2ales
0+$$!$ 2eeds&5at!"e/8t,er Grasses
0+$$! F!lter Fa.r!c
0+$$!+ 7ros!on Control 9lan<ets
0+$$!, Ant!&see( Collars
0+$$!6 #ulc,/5ett!ng
0+$$!7 Flags
0+$$!" 2ales $a%
0+$$!8 An!al 6aste 2!gns
0+$$!9 R!sers
0+$!! Aud!ts
0+$+!! Petty Cas,
0+$,!! 9an< Fees&9an< Correct!ons
0+$6!! 2u.scr!(t!ons
0+$7!! Ag/7ng!neer!ng 2u((l!es
0+$"!! *!str!ct 7+u!(ent 17+u!(ent owned .y d!str!ct .es!des off!ce3
0+$"!$ Purc,ase
0+$"! Re(a!r/#a!ntenance
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0+$9!! Ca-ital Im-rovements
0,!!!! 0ducation and Promotion
0,!$!! 2o!l 2tewards,!(
0,!!! 5ewsletter
0,!!$ 5ewsletter Partners
0,!! 5ewsletter 2(onsors
0,!+!! 7ducat!on #ater!als
0,!,!! *!s(lays ? 9roc,ures
0,!6!! F!eld *ays
0,!6!$ 2afety *ays
0,!6! Ag *ays
0,!6!+ 7n"!ronental *ays
0,!6!, Fa!r 7%(enses
0,!6!6 Fa!r #!scellaneous
0,!6!7 2uer Far $our
0,!6!" Fall Far $our
54
0,!6!8 Far $ours Fundra!ser
0,!7!! 2c,olars,!(
0,!"!! Ca(s
0,!"!$ FFA
0,!"! 4&: Ca(
0,!"!+ Forestry Ca(
0,!"!, Conser"at!on Ca(
0,!"!6 7ntoology Ca(
0,!8!! 7n"!rot,on
0,!9!! 2o!l Eudg!ng
0,$!!! Art and 6r!t!ng Contest
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0,$$!$ #eal
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0,$6!! $rees/9ags
0,$7!! 8utdoor Classroo
0,$"!! Ag !n t,e Classroo
0,$8!! Food Land ? Peo(le
0,$9!! 2(onsors,!(s/*onat!ons
0,$9!$ *onat!on )1 1If t,ese need to .e se(arated out3
0,$9! *onat!on )2 1If t,ese need to .e se(arated out3
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0,!!$ *oor Pr!>es
0,!! #eal
0,$!! Annual Re(ort 7%(enses
0,!! 6or<s,o(s
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0,,!! $eac,er of t,e Gear
0,6!! 7ducat!on Progras
0,7!! 6e. 2!te
0,"!! Con"ent!on 7%(enses
0,8!! 7ducat!on 6or<s,o(
0,9!! Far ProFects
06!!!! Programs 0=-enses
06!$!! *!rect Grant to *!str!ct 15ot *!rect A!d; .ut ot,er3
06!$!$ $ec,n!cal Ass!stance
06!$! 8t,er 7%(enses
55
06!!! Contr!.utor/s Agreeent 1$2P3
06!+!! *!rect A!d Funds
06!+!$ $ec,n!cal Ass!stance
06!+! 8t,er
06!+!+ 8ff!ce Rent/Lease
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06!,! $ec,n!cal Ass!stance
06!,!+ Cost 2,are Pract!ces
06!6!! P,ase 1 1Ag *e"elo(ent3
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06$6!$ Ad!n!strat!"e 7%(enses
06$6! Landowner Funds
06$6!+ Funds Returned to Progra
06!6! 8n Far 6ater 7n,anceent Progra
06$6$! Landowner Payents
06$6$$ Ad!n!strat!"e 7%(enses
06$6$ Funds Returned to Progra
06!6!+ :ay; 2traw and Cood!ty 2torage Progra
06$6! Landowner Funds
06$6$ Ad!n!strat!on 7%(enses
06$6 Returned to Progra
06!6!, Goat *!"ers!f!cat!on
0669! Landowner Payents
06!6!6 Cattle Genet!cs I(ro"eent
066! Landowner Payents
066$ Ad!n!strat!on 7%(enses
06!6!7 *a!ry *!"ers!f!cat!on
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06$67$ Ad!n!strat!"e 7%(enses
06!6!" Far L!"estoc< Fenc!ng I(ro"eent
066"! Ad!n!strat!on 7%(enses
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06!6!8 2,ared&use 7+u!(ent
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0668$ Ad!n!strat!"e 7%(enses
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06!6!9 2w!ne *!"ers!f!cat!on
06!6$! Ag *e"elo(ent $ec,nology
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06!6$ L!e Progra
06$6"! Landowner Payents
06$6"$ 7%(enses
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06!6$+ :andl!ng Fac!l!t!es
56
06$69! Ad!n!strat!"e 7%(enses
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06!6$, *!"ers!f!cat!on
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066$! Landowner Payents
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06!7!$ 8n Far *ra!nage Progra
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06!"!$ 3141,3 5on(o!nt 2ource 15P23
06$"7! Clean 6ater Act!on Plan 1C6AP3 Cost 2,are
06$"7$ 6ater $est!ng
06$"7 La. 2er"!ces
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06!"! Conser"at!on Reser"es 7n,anceent Progra 1CR7P3
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06!"!, Landowner Incent!"e Progra 1LIP3
06$"$! Landowner Payents
06$"$$ Ad!n!strat!on 7%(enses
06!"!6 Landowner Ass!stance 6!ldl!fe Progra 1L8A6P3
06$"! Landowner Payents
06$"$ Ad!n!strat!on Allowance 7%(ense
06!"!7 PRI*7
06$"+! Landowner Payents
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06$",! Aendor Payents
06$",$ Interest Payents
06$", Re(a!rs/#a!ntenance
06$",+ Payents to *8C
06"$! Pr!nc!(al
06"$$ Interest
06"$ F!l!ng Fees
06$",, Contract *el!"ery
06$",6 :oo<&u( Fees
06$",7 Record!ng Fees
06!"!8 C6AP
06$"6! C6AP Progra 7%(enses
06$"6$ C6AP Cost 2,are Pract!ces
06$"6 La. $est!ng
06!"!9 Purc,ase of Agr!cultural Conser"at!on 7aseents 1PAC73
57
06"7$ PAC7 Grant 7%(enses
06"7 *!str!ct In&H!nd #atc,
06!8!!
7+u!(ent Rental Progra 1Go"ernor/s 8ff!ce of Ag Pol!cy&&P,ase
13
06!8!$ Purc,ase
06!8! #a!ntenance/Re(a!rs
06!8!+ Contract *el!"ery
06!9!! Local Cost 2,are Progras 7%(enses
06!9!$ *ead An!al 7%(enses
06!9! *ry :ydrant 7%(enses
06!9!+ *!tc, #a!ntenance
06!9!, L!"estoc< 6ater Cost 2,are 7%(enses
06!9!6 :ea"y =se Area Cost 2,are 7%(enses
06!9!7 Pasture Reno"at!on
06$!!! F!rew!se Progra
06$!!$ F!rew!se 7+u!(ent
06$!! F!rew!se Fac!l!ty Rental
06$!!+ F!rew!se #ater!als
06$!!, F!rew!se #!scellaneous
06$$!! *e(artent of Ag Grant
06$$!$ *ead An!al Progra

07!!!! Dues4Donations45eim.ursements
07!$!! HAC* *ues
07!!! 5AC* *ues
07!+!! RC?* *ues 1Resource Conser"at!on and *e"elo(ent Counc!l3
07!,!! C,a.er of Coerce
07!6!! 26C2 *ues
07!7!! 8t,er *ues
07!7!$ HAC*7 *ues
07!7! H77A *ues
07!7!+ Far 9ureau *ues
07!7!, Hentuc<y 6aterways All!ance
07!"!! *onat!ons
07!8!! Re!.urseents
07!9!! 2u.scr!(t!ons
07$!!! 8t,er 7nt!ty 7%(enses 1La<e Eer!c,o3
07$!!$ 8t,er 7nt!ty 2alar!es 1La<e Eer!c,o3
07$!! 8t,er 7nt!ty #a!ntenance 1La<e Eer!c,o3
0"!!!! District 01ui-ment %District -urchased ;ith district funds*
0"!$!! Pr!nc!(al
0"!!! Interest
0"!+!! Rental Fees
0"!,!! #a!ntenance/Re(a!rs
0"!6!! 7%(enses
0"!6!$ #anure 2(reader
0"!6! A$A 2eeder
58
59
Put all the *ain accountsMcategories into the accounting
soft4are 6Quic/(oo/s or Quic/en7 and then add the ones
you need for your district% !f you need additional
accountsMcategories= contact the Division of
Conservation office% This list 4ill be updated regularly%
P;EA"E D< <T ADD <R CHAGE AA ACC<BT <R
CATEG<RA < A<BR <5K
Appendi# ( $ )or*s
Agriculture District Petition to Establish ) -etition form to apply for
establishing an agricultural district.
Agricultural District Trac/ing )or* Petition to Establish ) 1orm to track
progress of the petition to establish an agricultural district.
Agriculture 5ater Quality "elf9Certification )or* , 1orm to certify that an
!griculture Water >uality -lan has been developed and will be implemented.
(udget )or* $ 1orm for special districts to file with fiscal court each year by Kune
5 , !vailable from 9overnor=s Cffice for *ocal .evelopment A9C*.B
Cost "hare Manual -,,2 , 4pdated each year, this manual has best
management practices eligible for cost share funding, such as !nimal Waste
Control 1acilities, !nimal Waste 4tili%ation, Negetative 1ilter Strips, Sinkhole
-rotection, (eavy 4se !rea -rotection, +otational 9ra%ing System stablishment,
*ivestock Stream Crossing and +iparian !rea -rotection.
Direct Aid Grant 5or/sheet ) .ocument to help Kentucky Conservation .istricts
apply for direct aid.
E>uip*ent Revolving ;oan Application )or* , .ocument to apply for a piece
of e"uipment through the "uipment +evolving 1und.
E>uip*ent Revolving ;oans ;oan Reporting )or* ) .ocument to make
monthly reports on an e"uipment loan.
Grass Drill Report )or*= Division of ConservationM.D)5R , .ocument to
report on grass frills used to plant native warm season grasses A:WS9B purchased
through the .CC0K.1W+ :o)Till .rill -rogram.
.ACD Au#iliary George Crafton Me*orial "cholarship !nfor*ation )
'nformation to apply for this scholarship.
.ACD Au#iliary atural Resources "cholarship !nfor*ation , 'nformation to
apply for this scholarship.
.ACD Au#iliary "tate "oil Conservation of atural Resources "cholarship
!nfor*ation , 'nformation needed to apply for this scholarship which is for non)
traditional students.
.ACD District Progra* Evaluation Guide9Recognition A4ard ) .ocument for
evaluation of accomplishments and services through the prior year with winning
districts awarded pri%es.
60
.ACD <utstanding Conservation Cooperator A4ard ) .ocument for
nominating an outstanding cooperator.
.ACD District Progra* Evaluation Guide9Recognition A4ard , .istrict
-rogram valuation 9uide , recognition award document to help evaluate
accomplishments and services through the prior year with winning districts to be
awarded pri%es.
Master Conservationist A4ard "core "heet , Scoring document for Kentucky
Soil and Water Conservation Commission &aster Conservationist !ward.
Perfor*ance Evaluation )or*at= Parts 8= -= and 1 9
Position Description E#a*ple $ Ad*inistrative "ecretary )
Position Description )or*at $ !n example format for preparing a position
description
"upervisor Bne#pired Ter* Hacancy Petition, 1orm for filing for a district
supervisor unexpired term vacancy.
61
Appendi# C $ Co**on Ter*s
Ad*inistrative "ecretary 9 !n individual hired by the local conservation district
board to carryout the day to day activities of the conservation district and
assist :+CS and .ivision of Conservation with conservation programs.
Aerial Photograph ) ! photograph of the earth=s surface taken from airborne
e"uipment sometimes called aerial photo or air photograph.
Agricultural Co**odity 9 !ny crop planted and produced by annual tilling of the
soil, tilling on an annual basis by one)trip planters, or any other multi)year
grasses and legumes in rotation.
Agriculture Develop*ent Councils $ ! council established in each county to
evaluate the needs of the local agricultural economy, devise a plan that
would identify programs best suited to support the county=s agriculture and
assist local applicants in preparing proposals to spend county funds to be
submitted to the state !gricultural .evelopment /oard A!./B.
Agriculture Develop*ent Directors $ Council membership includes$
Two farmers selected by the county 1arm Service !gency Committee,
Two individuals selected by the county Conservation .istrict /oard,
Two individuals selected by the county xtension Council, and
Two young farmers Aage <5)7EB selected by the other six council members.
Agriculture District Progra* 9 -assed by the 56H< 9eneral !ssembly. The
purpose is to provide a means by which agricultural land may be protected
and enhanced as a viable segment of the state=s economy and as an
important resource and prevent its conversion to non)agricultural uses.
Agricultural ;and 9 Cropland, rangeland, pastureland, forest land, Aprivate non)
industrial forest land if it is an incidental part of the agricultural operationB
and other land on which crops, livestock, food, fiber and other agricultural
products are produced))also includes tree farms
Agricultural <peration 9 ! parcel or parcels of land whether contiguous or
noncontiguous, constituting a cohesive management unit for agricultural
purposes. !n agricultural operation shall be regarded as located in the
county in which the principal dwelling is situated, or if there is no dwelling
thereon, it shall be regarded to be in the county in which the ma#or portion
of the land is located.
62
Agriculture 5ater Quality Act 9 !n act relating to agriculture water "uality,
created the !griculture Water >uality !uthority to evaluate, develop and
improve best management practices, establish water "uality plans and
promote soil and water conservation activities. This act re"uires agriculture
operations to follow a statewide agriculture water "uality plan, clarifies
where best management practices and conservation plans may be obtained.
Agriculture 5ater Quality Plan 9 The Kentucky !griculture Water >uality -lan is
basically a compilation of best management practices A/&-sB from six
different areas ) silviculture, pesticides and fertili%ers, farmstead, crops,
livestock, streams and other waters. ach /&- includes definitions and
descriptions, regulatory re"uirements, !griculture Water >uality !uthority
re"uirements, design information, practice maintenance, technical
assistance, cost)share assistance, recommendations and references. The
statewide plan serves as the guide to individual landowners0land users as
they develop water "uality plans for their individual operations.
Alternative )ar*ingMAlternative Agriculture 9 These are essentially
synonymous terms encompassing a vast array of practices and enterprises,
all of which are considered different from prevailing or conventional
agricultural activities. OThey include$ nontraditional crops, livestock and
other farm productsF service, recreation, tourism, food processing,
forest0woodlot and other enterprises based on farm and natural resources
Aancillary enterprisesBF unconventional production systems such as organic
farming or a"uacultureF or direct marketing and other entrepreneurial
marketing strategies.O P:ancy 9rudens Shuck et al., /arming Alternatives0 A
1uide to +valuating the /easibility o% 2ew /arm"3ased +nterprises A'thaca
:M$ Cornell 4niversity, 56HHB, p.5. :!* Call Q S8;G.:;< no.D<R
!lternative has also come to imply the use of environmentally)friendly
farming practices in general, and the benefits of farm diversification.
Ani*al )eeding <peration 6A)<7 $ ! lot or facility where animals have been
stabled, are currently stables or will be stabled or confined and fed or
maintained for a total of 7G days or more in any 5<)month periodF and
where crops, vegetation forage growth or post)harvest residues are not
sustained over any portion of the lot or facility in the normal growing season.
Ani*al Bnit 9 Cne thousand pounds of live weight of any given livestock species
or any combination of livestock species.
Ani*al 5aste Manage*ent )acility 9 ! structural practice used for the storage
or treatment of animal waste.
Annual (udget 9 ! re"uest of funding for the operation of the local district board.
The annual budget is re"uired by law to #ustify the district=s annual re"uest
to the commission for state appropriated funds. The budget is due by Kune
63
5 of each year to the local fiscal court which submits a copy to 9C*. and a
signed copy should be submitted by April 8 to the .ivision of Conservation.
Annual )inancial Report 9 ! summary of the conservation districts financial
records prepared by field representatives for the districts they serve. The
report is due by "epte*ber 8 of each year to the local fiscal courts and to
the .ivision of Conservation.
Annual Plan of 5or/ 9 ! yearly assessment of natural resource conditions and
needs with the local conservation district. !n annual plan can list and
prioriti%e goals, identify programs, develop proposals and recommendations,
implement solutions and measure the success of a local board.
Annual rental pay*ent 9 4nless the context indicates otherwise, the annual
payment specified in the C+- contract, which Asub#ect to the availability of
fundsB is made to a participant to compensate such participant for placing
eligible land in the C+-.
Applicant 9 !n eligible person who re"uests cost)sharing for a practice or who
contributes to the cost of performing a practice. !n individual, entity or #oint
operation that has an interest in a farming operation or produces food and
fiber
Area94ide Conservation Plan 9 ! plan developed with a client for a watershed
or other geographical area defined by the client. The area)wide conservation
plan addresses all resources identified, and contains solutions that meet the
minimum "uality criteria for each resource, and follows all applicable laws
and regulations.
As9(uilt !nfor*ation 9 ngineering plans or drawings that indicate how the
conservation practice currently exists. These plans are signed by the
engineer approving the practice.
(eginning )ar*er or Rancher 9 'ndividual has not operated a farm or ranch, or
has operated a farm or ranch for not more than 5E consecutive years.
(est Manage*ent Practices 6(MPs7 9 /&-s are established soil conservation
practices that also provide water "uality benefits. They include such
practices such as cover crops, green manure crops and strip cropping to
control erosion, soil testing and targeting and timing of chemical applications
Asimilar to '-&B to prevent the loss of nutrients and pesticides.
(iodiversity 9 O!t its simplest level, biodiversity is the sum total of all the plants,
animals, fungi and microorganisms in the world, or in a particular areaF all of
their individual variationF and all the interactions between them.O P-eter (.
+aven, O.efining /iodiversity,O 2ature 4onservancy AKan.)1eb. 5667B 77A5B$
p.55R
64
Conservation District <ffice Manual 9 ! book located in the local offices that
explains the conservation district programs developed by .ivision of
Conservation.
Conservation District "upervisor 9 !n individual who has been elected by the
registered voters of his0her county to serve a 7)year term on the local
conservation district board. They have pledged themselves to help lead their
county=s efforts in conserving and improving our soil, water and related
natural resources.
Conservation District Aouth (oard 9 ! group of young people sponsored by the
local conservation district who are given the opportunity to get involved in
local natural resources issues promote conservation pro#ects in the
community and develop youth leadership.
Cooperative 5or/ing Agree*ent $ .efines roles and responsibilities of the
parties as they relate to facilities and e"uipment.
Certified Conservation Planner 9 ! person who possesses the necessary skills,
training and experience to implement the :+CS nine)step planning process
to meet client ob#ectives in solving natural resource problems
Conservation (uffer "trips 9 Conservation /uffer Strips are areas or strips of
land maintained in permanent vegetation, designed to intercept pollutants
and erosion. -laced around fields, they can enhance wildlife habitat, improve
water "uality and enrich aesthetics on farmlands. Narious types of buffers
include contour buffer strips, filter strips, riparian forest buffers, field
borders, windbreaks0shelterbelts, hedgerows, grassed waterways and alley
cropping.
Co*prehensive utrient Manage*ent Plan 6CMP7 9 !ny combination of
structural practices, land management practices and management activities
associated with crop or livestock production that collectively ensures that the
purpose of crop or livestock production and preservation of natural resources
Aespecially the preservation and enhancement of water "ualityB are
compatible.
Concentrated Ani*al )eeding <peration 6CA)<7 9 ! C!1C is a livestock
operation that stables, confines, feeds or maintains 5EE animals for a total of
7G days or more in any 5<)month period and does not sustain crops,
vegetation, forage growth or post)harvest residues within the confined area
in the normal growing season over any portion of the confinement facility.
Conservation District 9 ! political subdivision of a state, 'ndian tribe, or territory,
organi%ed pursuant to the state of territorial soil conservation district law or
tribal law. The subdivision may be a conservation district, soil conservation
district, soil and water conservation district, resource conservation district,
65
natural resource district, land conservation committee or similar legally
constituted body.
Conservation Plan 9 ! record of the client=s decision and supporting information,
for treatment of a land unit or water as a result of the planning process. The
plan describes the schedule of operations and activities needed to solve
identified natural resource problems and take advantage of the opportunities
at a conservation management system level. The needs of the client, the
resources, federal, state and local re"uirements will be met.
Conservation Practice 9 ! specific treatment, such as a structural or vegetative
measure or management techni"ue commonly used to meet specific needs
in planning and conservation, for which standards and specifications have
been developed.
Conservation Priority Area 9 !n area designated by 4S.! with significant
natural resource concerns.
Conservation Reserve Progra* 6CRP7 9 ! federal program established under
the 1ood Security !ct of 56HG to assist private landowners to convert highly
erodible cropland to vegetative cover for 5E years.
Conservation Reserve Enhanced Progra* 6CREP7 9 C+- is an enhanced
version of the 4S.! Conservation +eserve -rogram AC+-B, which has been
the federal government=s largest, most comprehensive private lands
environmental improvement program.
Conservation "ecurity Plan 9 The conservation planning document developed by
the participant with assistance by :+CS or a technical service provider once
the application is selected ) The CS- builds on the inventory of the
benchmark condition documenting the conservation practices currently being
appliedF those practices needing to be maintainedF and those practices or
activities to be supported under the provisions of the conservation security
contract.
Conservation "ecurity Progra* 6C"P7 9 ! voluntary conservation program that
supports ongoing stewardship of private agricultural lands by providing
payments for maintaining and enhancing natural resources administered by
:+CS.
Conservation "yste* 9 ! combination of conservation practices and resource
management for the treatment of soil, water, air, plant or animal resource
concerns.
Conservation Technical Assistance 6CTA7 9 This program provides voluntary
conservation technical assistance to land)users, communities, units of state
and local government and other federal agencies in planning and
implementing conservation systems. This assistance is for planning and
66
implementing conservation practices that address natural resource issues. 't
helps people voluntarily conserve, improve and sustain natural resources.
Conservation Tillage 9 Conservation Tillage is a term that covers a broad range
of soil tillage systems that leave residue cover on the soil surface,
substantially reducing the effects of soil erosion from wind and water. These
practices minimi%e nutrient loss, decreased water storage capacity, crop
damage and decreased farmability. P4onservation $illage0 +%%ects on Soil
+rosion A-ublication !)DEGEF !mes '!$ 'owa State 4niversity xtension,
566EB, p.5R The soil is left undisturbed from harvest to planting except for
nutrient amendment. Weed control is accomplished primarily with herbicides,
limited cultivation, and, in more sustainable systems, with cover crops.
Some specific types of conservation tillage are minimum tillage, %one
tillage, no)till, ridge)till, mulch)till, reduced)till, strip)till, rotational tillage
and crop residue management. P1rom$ Conservation Technology 'nformation
Center. !vailable at CT'C Web site A;066B$
http:MM444%ctic%purdue%eduMCT!C%ht*lR
Contour Grass "trip 9 ! vegetated area that follows the contour of the land, the
width of which is determined using the appropriate 1CT9 re"uirement .
ContractMCost9share Agree*ent 9 ! legal document that specifies the
obligations and the rights of any person who has been accepted for
participation in the conservation program.
Converted 5etland 9 ! wetland that has been drained, dredged, filled, leveled or
otherwise manipulated, including the removal of woody vegetation or any
activity that results in impairing or reducing the flow, circulation or reach of
water, and makes the production of an agricultural commodity possible.
Cost9share Pay*ent 9 The payments made to a participant, under the particular
program specifically mentioned.
Cost "hare Progra* ) rosion and Water >uality Cost Share -rogram )
Soil Stewardship -rogram ) -hase ' TS! Kentucky.
County E#ecutive Director 9 The 1arm Service !gency A1S!B employee
responsible for directing and managing program and administrative
operations in one or more 1S! county offices.
Cropland 9 ! 5and cover6use category that includes areas used for the production
of adapted crops for harvest. Two subcategories of cropland are recogni%ed$
cultivated and non)cultivated. Cultivated cropland comprises land in row
crops or close"grown crops and also other cultivated cropland, for example,
hayland or pastureland that is in a rotation with row or close)grown crops.
:on)cultivated cropland includes permanent hayland and horticultural
cropland.
67
Cropping History 9 ! record of the crop that was on the land during each of the D
years preceding the current inventory year.
Cultural Resource 9 vidence of activities and accomplishments of people
including remnants of past cultures and some uni"ue resources associated
with present day cultures. The most common are sites, buildings,
structures, landscapes and ob#ects that have scientific, historical or
archaeological value.
Direct Aid 9 1inancial aid provided to conservation districts in the total amount of
J5,5GE,EEE.EE annually. This is traditionally used to pay district personnel,
office operations and funding for programs. ach conservation district
receives the same base level.
Direct Aid Grants 9 1inancial aid provided to conservation districts on a
competitive basis. These funds are traditionally used to pay district
personnel, office operations and environmental grants.
Division of Conservation 9 Created in 5678. 's charged by law with providing
assistance to Kentucky=s 5<5 conservation districts to develop, administer
and implement sound conservation programs across Kentucky. Chapter
8&+ atural Resources
Ease*ent 9!n interest in land defined and delineated in a deed whereby the
landowner conveys rights, title and0or interests in a property to the grantee,
but the landowner retains general ownership and control of the property.
E*ergency 5atershed Protection 6E5P7 9 The purpose of the W- is to
undertake emergency measures including the purchase of floodplain
easements, for runoff retardation and soil erosion prevention to safeguard
lives and property from floods, drought and the products of erosion on and
watershed whenever fire, flood or any other natural occurrence is causing or
has caused a sudden impairment of the watershed.
Environ*ental Assess*ent 6EA7 9 ! concise public document that briefly
provides sufficient evidence and analysis to determine whether to prepare a
more comprehensive environmental impact statement or a finding of no
significant impact.
Environ*ental Quality !ncentives Progra* 6EQ!P7 9 >'- was reauthori%ed
by the 1arm Security and +ural 'nvestment !ct of <EE< to provide a
voluntary conservation program for farmers and ranchers that promotes
agricultural production and environmental "uality as compatible national
goals. >'- provides financial and technical help to assist eligible
participants install or implement structural and management practices on
eligible agricultural land.
68
E>uip*ent Revolving ;oan )und Progra* 9 stablished by the 567H 9eneral
!ssembly to provide loans to Kentucky=s Conservation .istricts for heavy and
speciali%ed conservation e"uipment.
Erodibility inde# 6E!7 9 ! numerical expression of the potential of a soil to erode,
considering the physical and chemical properties of the soil and climatic
conditions where it is located. The higher the index, the greater the
investment needed to maintain the sustainability of the soil resource base if
intensively cropped. ' scores above H are e"uated to highly erodible land.
Erosion 9 The wearing away of the land surface by running water, waves or
moving ice and wind, or by such processes as mass wasting and corrosion
Asolution and other chemical processesB. The term Ogeologic erosionO refers
to natural erosion processes occurring over long AgeologicB time spans.
O!ccelerated erosionO generically refers to erosion that exceeds what is
presumed or estimated to be naturally occurring levels, and which is a direct
result of human activities Ae.g., cultivation and loggingB.
E#ecutive "ession 9 'f business of a non)public nature is needed, example$
employee discussions, pay ad#ustments, general policies, may be done in
executive session, however, the outcome, not specifics, must be made
available to the public. /efore an executive session can be held, notice must
be given in the regular session about the general nature of the business to
be discussed in the closed session. ! motion must be made and favorable
vote held to go into closed session. 'n addition, no matters may be
discussed other than those publicly announced and no final action may be
taken.
)ar* and Ranch ;ands Protection Progra* 6)RPP7 9 ! voluntary program
that helps farmers and ranchers keep their land in agriculture. The program
provides matching funds to states, tribal, or local governments and non)
governmental organi%ations with existing farm and ranch land protection
programs to purchase conservation easements.
)ar* "erial u*ber 6)"7 9 !n identifier assigned by 1S! to a farm.
)ar* "ervice Agency 6)"A7 9 !n agency of the 4nited States .epartment of
!griculture, formerly called the !griculture Stabili%ation and Conservation
Service
)ar* "ervice Agency County Co**ittee 9 ! committee elected by the
agricultural producers in the county, or area, in accordance with Section HAbB
of the Soil Conservation and .omestic !llotment !ct, as amended.
)ar*land PreservationMProtection 9 OThe irreplaceable land that produces our
food and provides us with scenic open space, wildlife habitat and clean water
is increasingly at risk from urban sprawl and rural subdivisions... !ccording
to a 566; !merican 1armland Trust study, every state in the nation is
69
sacrificing irreplaceable agricultural resources to urban sprawl. We are
converting a total of 5 million acres a year, and while the "uantity of top)
"uality agricultural land being lost varies from state to state, the process of
conversion increases the pressures on agriculture even beyond the acres
that are actually taken out of production.O P!merican 1armland Trust A!1TB,
7hy Save /armland.R
!ctions to reverse this trend are being taken on many levels. Tactics include
focusing on policies related to property tax relief and protection from
nuisance lawsuits for farmers, purchase of agricultural conservation
easement A-!CB programs, special agricultural districts where commercial
agriculture is encouraged and protected, comprehensive land use planning
and farm)friendly %oning ordinances.
)ar*steads and ranch head>uarters 9 ! 5and cover6use category that includes
dwellings, outbuildings, barns, pens, corrals and feedlots next to buildings,
farmstead or feedlot windbreaks, and family gardens associated with
operating farms and ranches. ACommercial feedlots, greenhouses, poultry
facilities, overnight pastures for livestock and field windbreaks are not
considered part of farmsteads.B
)ield 9 ! cultivated area of land that is marked out for a particular crop or
cropping se"uence.
)ield <ffice Technical Guide 9 The official :+CS source of resource information
and the interpretations of guidelines, criteria and standards for planning and
applying conservation treatments and conservation management systems.
)ield Representative $ 's an employee of the .ivision of Conservation who
serves as an advisor to the local conservation district boards. They are there
to assist conservation districts in the administration and operation of the
district=s programs. They act as advisors and liaisons, relaying information
and concerns from your district to the .ivision of Conservation, Soil and
Water Commission, Kentucky !ssociation of Conservation .istrict .irectors
and from these groups back to your district.
)orb 9 !ny herbaceous plant other than those in the grass family
)orage Production 9 The production of grasses, legumes, forbs or other
vegetation on pasture and hay land including planting, gra%ing, haying or
harvesting
)orest 9 The land use designation for land on which the primary vegetation are
trees or other woody plants and use may be for the production of wood
products
70
)orest !ncentives Progra* 6)!P7 $ ! program to assist landowners with tree
planting, timber stand improvements and related practices on non)industrial
private forest lands
)orest land 9 ! 5and cover6use category that is at least 5E percent stocked by
single)stemmed woody species of any si%e that will be at least 7 meters A5D
feetB tall at maturity. !lso included is land bearing evidence of natural
regeneration of tree cover Acut over forest or abandoned farmlandB and not
currently developed for non)forest use. Ten percent stocked, when viewed
from a vertical direction, e"uates to an aerial canopy cover of leaves and
branches of <G percent or greater. The minimum area for classification as
forest land is 5 acre, and the area must be at least 5EE feet wide.
)orest Manage*ent Plan 9 ! plan prescribing measures to be used on a
particular ownership to implement cost share practices.
Grasslands 9 *ands on which the vegetation is dominated by grasses, grass like
plants, shrubs and forbs.
Grassland Reserve Progra* 6GRP7 9 ! program that helps landowners and
operators restore and protect grasslands, including rangeland, pastureland,
shrub land and certain other lands, while maintaining the areas as gra%ing
lands.
Gro4ing season ) The period and0or number of days between the last free%e in
the spring and the first frost in the fall for the free%e threshold temperature
of the crop or other designated temperature threshold.
Hayland 9 ! subcategory of 4ropland managed for the production of forage crops
that are machine harvested. The crop may be grasses, legumes or a
combination of both. (ayland also includes land in set)aside or other short)
term agricultural programs.
Highly Erodible ;and 9 *and that has an erodibility index of eight or more.
Hydric "oil 9 Soil that is in an undrained condition, is saturated, flooded or
ponded long enough during the growing season to develop anaerobic
conditions that supports the growth and regeneration of hydrophytic
vegetation.
!ncentive Pay*ent 9 The monetary or financial assistance to the participant in
an amount and at a rate determined appropriate to encourage the
participant to perform a land management practice that would not otherwise
be initiated without program assistance.
!nfrastructure $ The underlying foundation or basic framework, such as the
resources Aas buildings, land or e"uipmentB re"uired for the operation of the
conservation district.
71
!ntegrated Pest Manage*ent 6!PM7 9 !n ecologically based approach to pest
Aanimal and weedB control that utili%es a multi)disciplinary knowledge of
crop0pest relationships, establishment of acceptable economic thresholds for
pest populations and constant field monitoring for potential problems.
&anagement may include such practices as Othe use of resistant varietiesF
crop rotationF cultural practicesF optimal use of biological control organismsF
certified seedF protective seed treatmentsF disease)free transplants or
rootstockF timeliness of crop cultivationF improved timing of pesticide
applicationsF and removal or @plow down@ of infested plant material.O PK. Keith
Waldron, O'ntegrated -est &anagement,O 5ong 8sland 9orticulture 2ews AKuly
56H6B, p.5. :!* Call Q S/D5;.G *8GR
!nter*ittent "trea*s $ Cccasional streams that are not connected or
continuous.
?oint <peration 9 ! general partnership, #oint venture or other similar business
arrangement.
.R" 9 Kentucky +evised Statutes, the laws governing the commonwealth of
Kentucky.
.R" -+- $ Kentucky +evised Statute governing conservation districts.
.entuc/y Association of Conservation Districts 9 ! private, nonprofit
corporation made up of the governing bodies of Kentucky=s 5<5 Conservation
.istrict /oard of Supervisors, or H7; Supervisors. 't is also composed of
some DE Watershed Conservancy .istrict /oard of .irectors, or between
5GE)<EE .irectors. The purpose of K!C. is to assist local conservation
districts with developing and implementing conservation programs.
.entuc/y Depart*ent of Agriculture 9 Subdivision of state government that
assists with programs such as !griculture in the Classroom, private
applicators certification, chemical collection, dead animal disposal program,
etc.
.entuc/y Depart*ent of )ish and 5ildlife Resources 9 Subdivision of state
government who is responsible with the protection of fish and wildlife
resources of the commonwealth.
.entuc/y Division of Abandoned ;ands 9 Subdivision of state government that
is responsible for administering the state abandoned mined lands program
A!&*B established to correct inade"uately reclaimed mine lands.
.entuc/y Division of Conservation 9 Subdivision of state government that is
charged with assisting districts in planning and carrying out an effective
conservation program, providing districts with administrative, financial and
educational assistance, assisting conservation districts in the organi%ation
72
and administration of watershed conservancy districts and the administration
of the agricultural district law.
.entuc/y Division of 5ater 9 Subdivision of state government that is
responsible for the protection of the waters of the commonwealth.
http:MM444%4ater%/y%govM
;a/e ) ! natural inland body of water, fresh or salt, extending over 7E acres or
more and occupying a basin or hollow on the earth=s surface, which may or
may not have a current or single direction of flow.
;and capability classification 6class and subclass7 9 *and capability
classification is a system of grouping soils primarily on the basis of their
capability to produce common cultivated crops and pasture plants without
deteriorating over a long period
;and coverMuse 9 ! term that includes categories of land cover and categories of
land use. *and cover is the vegetation or other kind of material that covers
the land surface. *and use is the purpose of human activity on the landF it is
usually, but not always, related to land cover. The :ational +esearch
'nstitute uses the term land cover0use to identify categories that account for
all the surface area of the 4nited States.
;and Bnit 9 !n area of land that is of concern to :+CS in the planning process.
;andlord 9 ! person who rents or leases acreage to another person.
;arge strea*s 9 :erennial streams at least 50H mile A88E feetB wide.
;arge urban and built9up areas 9 ! 5and cover6use category composed of
developed tracts of at least 5E acresLmeeting the definition of ;rban and
built"up areas.
;arge 4ater bodies 9 Water bodies of at least 7E acres.
;ife "pan 9 The period of time specified in the contract or conservation plan
during which the conservation practice or conservation system are to be
maintained and used for the intended purpose.
;i*ited Resource )ar*er or Rancher 9 ! person$ AaB With direct or indirect
gross farm sales not more than J5EE,EEE in each of the previous two years,
and AbB That has a total household income at or below the national poverty
level for a family of four, or less than GE percent of county median household
income in each of the previous two years. AcB !n entity or #oint operation can
be a *imited +esource -roducer if all individual members "ualify as a *imited
+esource -roducer.
73
;ivestoc/ 9 !nimals produced for food or fiber such as dairy cattle, beef cattle,
poultry, turkeys, swine, sheep, horse, fish and other animals raised by
a"uaculture.
;ivestoc/ Production 9 1arm and ranch operations involving the production,
growing, raising, breeding and reproduction of livestock or livestock product.
;ocally led conservation 9 The concept whereby local people assess their natural
resource conditions and needs, set goals, identify programs and other
resources to solve those needs, develop proposals and recommendations,
implement solutions and measure their success.
;ocal 5or/ Group 9 +epresentatives of local offices of 1S!, the Cooperative State
+esearch, ducation and xtension Service, the conservation district, and
other 1ederal, State, and local government agencies, with expertise in
natural resources who advise :+CS on decisions related to implementation
of 4S.! conservation programs.
Maintenance 9 Work performed by the participant to keep the applied
conservation practice functioning for the intended purpose during its life
span.
Manage*ent 9 Those operations that support cropping or pasture and hay
production, such as tillage planting, mowing, harvesting, haying or gra%ing.
Map Bnit 9 ! collection of areas defined and named the same in terms of their soil
components or miscellaneous areas or both.
Minutes 9 Cfficial record of activities of the conservation district.
Mutual Agree*ent $ 'n Kentucky the :+CS has a working agreement and a
mutual agreement with the state of Kentucky and each conservation district.
ational Association of Conservation Districts 9
http:MM444%/y%nrcs%usda%govM ! nationwide organi%ation bonding
together the more than D,EEE conservation districts. :!C. is a nonprofit
organi%ation governed by its member conservation districts and state
association of conservation districts. :!C. has but one aim, to see an
effective conservation program applied to the land of the 4nited States. 'ts
primary concern is the conservation and development of !merica=s land and
water resources through local self)government and to enable conservation
districts to pool their resources to accomplish collectively what they cannot
accomplish individually.
ational Cooperative "oil "urvey Progra* 9 ! nationwide partnership of
federal, regional, state and local agencies and institutions that work together
to investigate, inventory, classify and interpret soils as well as publish,
deliver and promote the use of soil information.
74
atural Resources Conservation "ervice 6RC"7 9 The federal agency who
has a cooperative working agreement and a mutual agreement with the
state of Kentucky and each conservation district. :+CS assists in the
identification of local natural resource concerns, assessment of their
condition, the setting of goals and the identification of programs and other
resources to meet the identified needs.
on9point "ource Pollution Progra* 9 Section D56 of the Clean Water !ct
provided by the 4.S. nvironmental -rotection !gency.
utrient Manage*ent 9 :utrient management is Omanaging the amount, source,
placement, form and timing of the application of nutrients and soil
amendments to ensure ade"uate soil fertility for plant production and to
minimi%e the potential for environmental degradation, particularly water
"uality impairment.O P;S<A 2atural Resources 4onservation Service '2R4S(
2ational Agronomy =anual ASubpart / ) :utrient &anagement -olicy Section
GED.<EF :+CSB.
<peration and Maintenance 9 Work performed by the participant to keep the
applied conservation practice functioning for the intended purpose during its
life span. Cperation includes the administration, management and
performance of non)maintenance actions needed to keep the completed
practice safe and functioning as intended. &aintenance includes work to
prevent deterioration of the practice, repairing damage or replacement of
the practice to its original condition if one or more components fail.
<perator 9 ! person who is in general control of the farming operation on the
farm. !lso, an individual, entity or #oint operation who is determined as
being in general control of the farming operations on the farm during the
current year.
<4ner 9 ! person who has sufficient legal ownership of the land, including a
person who is buying the acreage under a purchase agreement.
<4nership 9 The separation of federal and nonfederal lands and the
distinction between administrative units of land. Water areas are not
classified according to ownership. The six categories of ownership are$
87 Private 9 ! type of ownership pertaining to land belonging to an
individual person or persons, a partnership or a corporation Aall of which are
persons in the legal senseB, as opposed to the public or the government,
private property.
-7 Municipal ) ! type of ownership pertaining to land belonging to the local
government of a town or city.
17 County or parish ) ! type of ownership pertaining to land belonging to
an administrative subdivision of a state in the 4nited States, which is
75
identified as a county or an e"uivalent administrative unit in areas where
counties do not existF examples are parishes in *ouisiana and boroughs in
!laska.
&7 "tate 9 ! type of ownership pertaining to land belonging to one of the
states, commonwealths or territories of the 4nited States of !merica.
'7 )ederal land 9 ! land ownership category designating land that is owned
by the federal government. 't does not include, for example, trust lands
administered by the /ureau of 'ndian !ffairs or Tennessee Nalley !uthority
ATN!B land. :o data are collected for any year that land is in this ownership.
+7 !ndian tribal and individual !ndian trust lands 9 ! type of ownership
of land administered by officially constituted 'ndian tribal or individual 'ndian
trust entities.
Participant 9 !n applicant who is party to one or more 4. S. .epartment of
!griculture A4S.!B contracts, such as$ Wildlife (abitat 'ncentives -rogram
AW('-B, nvironmental >uality 'ncentives -rogram A>'-B, Conservation
+eserve -rogram AC+-B, Conservation +eserve nhanced -rogram AC+-B,
and receives benefits from those programs.
Pastureland 9 ! land cover6use category of land managed primarily for the
production of introduced forage plants for livestock gra%ing. -astureland
cover may consist of a single species in a pure stand, a grass mixture or a
grass)legume mixture. &anagement usually consists of cultural treatments$
fertili%ation, weed control, reseeding or renovation, and control of gra%ing.
Perennial strea* 9 ! stream or reach of a stream that normally flows
continuously throughout the year.
Per*anent Ease*ent 9 !n easement that lasts in perpetuity.
Plan Map 9 ! photograph or sketch of a land area developed during the planning
process that shows property boundaries, land unit boundaries, physical
features, location of planned and applied practices and other features that
are useful to the participant in plan implementation.
Practice 9 ! specified treatment, such as a structural or land management
measure, which is planned and applied according to :+CS standards and
specifications.
Practice ;ife "pan 9 The time period in which the conservation practices are to
be used and maintained for their intended purpose.
Precision )ar*ingMAgriculture 9 -recision agriculture is a Omanagement
strategy that employs detailed, site)specific information to precisely manage
production inputs. This concept is sometimes called Precision Agriculture.
76
Prescription )ar*ing, "ite9specific Manage*ent. The idea is to know the soil
and crop characteristics uni"ue to each part of the field and to optimi%e the
production inputs within small portions of the field. The philosophy behind
precision agriculture is that production inputs Aseed, fertili%er, chemicals,
etc.B should be applied only as needed and where needed for the most
economic production.O PStephen W. Searcy, O-recision 1arming$ ! :ew
!pproach to Crop &anagementO ATexas !gricultural xtension Service,
-ublication *)G5;;B.
This system re"uires the utili%ation of sophisticated technology including
personal computers, telecommunications, global positioning systems A9-SB,
geographic information systems A9'SB, variable rate controllers, and infield
and remote sensing. !lthough precision agriculture promises reduced use of
chemical inputs, there are several factors that make it controversial in the
sustainable agriculture community, including the re"uirements of large
capital outlay and advanced technical expertise.
Pri*e far*land 9 *and that has the best combination of physical and chemical
characteristics for producing food, feed, forage, fiber and oilseed crops and
is also available for these uses.
Priority Area 9 ! watershed, a sub)watershed, an area or a region that can be
geographically described and has specific environmental sensitivities of
significant soil, water or related natural resource concerns.
Rainfall and runoff 9 R factor $ Bniversal "oil ;oss E>uation or RB";E 9 The
number of rainfall erosion index units, plus a factor for runoff from snowmelt
or applied water where such runoff is significant.
Rangeland 9 ! 5and cover6use category on which the climax or potential plant
cover is composed principally of native grasses, grass like plants, forbs or
shrubs suitable for gra%ing and browsing, and introduced forage species that
are managed like rangeland. This would include areas where introduced
hardy and persistent grasses, such as crested wheatgrass, are planted and
such practices as deferred gra%ing, burning, chaining and rotational gra%ing
are used, with little or no chemicals or fertili%er being applied. 9rasslands,
savannas, many wetlands, some deserts and tundra are considered to be
rangeland.
Reservoir 9 ! pond, lake, basin or other space, created in whole or in part by the
building of engineering structures, that is used for the storage, regulation
and control of water.
Resource Concern 9 The condition of natural resources that may be sensitive to
change by natural forces of human activity.
Resource Conservation and Develop*ent 6RCOD7 9 The purpose of the +C?.
-rogram is to encourage and improve the capability of volunteer local
77
elected and civic leaders in designated +C?. areas to plan and carry out
pro#ects for resource conservation and community development.
Riparian Areas 9 *and that occurs along streams, channels, rivers and other
water bodies. These areas are normally distinctly different from the
surrounding land because of uni"ue soil and vegetation characteristics and
generally provide a corridor for the movement of wildlife.
Riparian (uffer 9 ! strip of area of vegetation with the purpose of removing
nutrients, sediment, organic matter, pesticides and other pollutants from
surface runoff and subsurface flow by deposition, absorption, plant uptake
and other processes, thereby reducing pollution and protecting surface water
and subsurface water "uality which are also intended to provide shade to
reduce water temperature for improved habitat for a"uatic organisms and
supply large woody debris for a"uatic organisms and habitat for wildlife.
RotationalM!ntensiveMControlled GraFing "yste*s 9 .escribes livestock and
grass management practices that focus on increased levels of manager
involvement, leading to increased productivity and the sustainability of the
land. &anagers practicing intensive gra%ing closely follow the interactions
between plant, animal, soil and water. These determine where, when and
what livestock gra%e and control animal distribution and movement.
Ro4 crops 9 ! subset of the 5and cover6use category 4ropland Asubcategory,
CultivatedB comprising land in row crops, such as corn, soybeans, peanuts,
potatoes, sorghum, sugar beets, sunflowers, tobacco, vegetables and cotton.
"etbac/s $ ! physical distance from a farmed area re"uired for pollution Aair,
water, etc.B control.
"heet and rill erosion 9 +emoval of layers of soil from the land surface by the
action of rainfall and runoff, the first stage in water erosion.
"ilviculture 9 ! branch of forestry dealing with the management and cultivation of
forest trees
"lope 9 The inclination of the soil surface from the hori%ontal. Slope percent is the
vertical distance divided by the hori%ontal distance, and then multiplied by
5EE.
"lope length 9 The distance from the point of origin of overland flow to the point
where either the slope gradient decreases enough that deposition begins or
the runoff water enters a well)defined channel that may be part of a
drainage network or a constructed channel.
"*all strea*s 9 :erennial streams less than 50H mile A88E feetB wide.
78
"*all 4ater bodies 9 'nland bodies of water with a water surface area of less
than 7E acres.
"oil and 5ater Conservation Co**ission 9 Created in 5678 for the purpose of
administering the organi%ation of the Conservation .istricts in Kentucky and
assisting them in carrying out their functions in accordance with the
conservation district laws. Chapter 8&+ atural Resources
"oil erodibility inde# 6! factor 9 5EQ7 9 The potential soil loss, in tons per acre
per year, from a wide, level, unsheltered, isolated field with a bare, smooth,
loose and non)crusted surface, under climatic conditions.
"oil Erosion and 5ater Quality Cost "hare Progra* 9 stablished to help
producers engaged in agricultural or silviculture operations better address
non)point source pollution problems.
"oil ;oss Tolerance )actor $ The maximum rate of annual soil loss that will
permit crop productivity to be sustained economically and indefinitely on a
given soil.
"oil survey 9 The systematic examination, description, classification and mapping
of soils in an area. The 4S.!) :+CS Soil Survey -rogram produces Soil
Survey +eports, which generally consist of four principal parts$ A5B maps, A<B
a map legend, ADB a description of the soils in the survey area, and A7B a use
and management report. The survey area commonly is a single county but
may comprise parts of counties, physiographic regions, or other
management areas.
"pecial Meetings 9 ! meeting of the board of supervisors held other than at the
normal meeting time. ! special meeting may be called at any time by the
presiding officer or by a ma#ority of the members of the governing body.
:otice should be given to each member, to each local newspaper at least <7
hours in advance.
"trea* 9 ! flow of water in a channel or bed, as a brook, rivulet or small river
"ustainable Agriculture Research and Education 6"ARE7 progra* 6B"DA7 9
S!+ is the 4.S. .epartment of !griculture@s primary means of studying and
publici%ing sustainable agriculture practices. Through a competitive grants
program that works with teams of agencies, organi%ations and farmers,
more than 5<EE pro#ects have been implemented.
T factor 6B";E7 9 See Soil loss tolerance %actor.
Technical Assistance 9 (elp provided by conservation districts, :+CS and
employees of other entities or agencies to clients to address opportunities,
concerns and problems related to the use of natural resources.
79
Technical "ervice Provider 9 !n individual, private)sector entity, or public
agency certified or approved by :+CS to provide technical services though
:+CS or directly to program participants.
Tenant 9 Cne who rents land from another in consideration of the payment of a
specified amount of cash or amount of a commodityF or one Aother than a
sharecropperB who rents land from another person in consideration of the
payment of a share of the crops or proceeds from the crops.
Bniversal soil loss e>uation 6B";E7 9 !n erosion model designed to predict the
long)term average soil losses in runoff from specific field areas in specified
cropping and management systems.
The e"uation is$ ! S +K*SC-
where ! S Computed soil loss per unit area
+ S Rain%all and runo%% factor
K S Soil erodibility factor
* S Slope"length factor
S S Slope"steepness factor
C S 4over and management factor
- S Support practice factor
B%.% Cooperative E#tension "ervice 9 's primarily responsible for the
agricultural research and education.
B%"% Ar*y Corp of Engineers 9 Carries out flood control studies and
improvements on ma#or rivers and streams.
5ater body 9 ! type of Apermanent openB water area that includes ponds, la,es,
reservoirs, bays, gulfs and estuaries. There are three si%e categories$ less
than < acres, <)7E acres and at least 7E acres.
5ater Quality 9 +esource concerns or opportunities, including concerns such as
excessive nutrients, pesticides, sediment, contaminants, pathogens and
turbidity in surface waters and excessive nutrients and pesticides in ground
waters.
5atershed Conservancy Districts $ Special districts formed for the purpose of
developing and executing plans and programs relating to any phase of
conservation of water, water usage, flood prevention, flood control, erosion
prevention and control of erosion, floodwater and sediment damages.
80
Watershed Conservancy .istricts are formed through a lengthy process of
hearings and referendum where only landowners within the proposed
watershed boundaries are allowed to vote for the formation of such district.
5etlands Reserve Progra* 65RP7 9 ! program that provides technical and
financial assistance to eligible landowners to address wetland, wildlife
habitat, soil, water and related natural resource concerns on private lands in
an environmentally beneficial and cost)effective manner. The program
provides an opportunity for landowners to receive financial incentives to
restore, protect and enhance wetlands in exchange for retiring marginal land
from agriculture.
5etlands 9 *ands transitional between terrestrial and a"uatic systems where the
water table is usually at or near the surface or the land is covered by shallow
water. 1or purposes of this classification wetlands must have one or more of
the following three attributes$
687 !t least periodically, the land supports predominantly hydrophytes.
6-7 The substrate is predominantly undrained hydric soil.
617 The substrate is nonsoil and is saturated with water or covered by
shallow water at some time during the growing season of each year.
ACowardin, *. &., N. Carter, 1. C. 9olet, . T. *a+oe. 56;6. Classification of
wetlands and deepwater habitats of the 4nited States, 1WS0C/S);60D5. 4.S.
.epartment of the 'nterior, 1ish and Wildlife Service.B
5hole )ar* Planning 9 Whole farm planning strategies share a conservation,
family)oriented approach to farm management, although specific
components may vary from farm to farm, and from community to
community. OWhole farm planning provides farmers with the management
tools they need to manage biologically complex farming systems in a
profitable manner. !s a management system, it draws on cutting)edge
management theories used by other businesses, industries and even cities.
't encourages farmers to set explicit goals for their operationF carefully
examine and assess all the resources )) cultural, financial and natural ))
available for meeting their goalsF develop short) and long)term plans to
meet their goalsF make decisions on a daily basis that support their goalsF
and monitor their progress toward meeting goals.O P7hole /arm :lanning,
AOSponsored by The &innesota -ro#ect, the 9reat *akes Whole 1arm -lanning
:etwork and the &innesota 'nstitute for Sustainable !griculture A&'S!BOB.
5ildlife 9 /irds, fishes, reptiles, amphibians, invertebrates and mammals, along
with all other non)domesticated animals.
5ildlife Habitat 9 The a"uatic and terrestrial environments re"uired for wildlife to
complete their life cycles, including air, food, cover, water and spatial
re"uirements.
81
5ildlife Habitat !ncentives Progra* 65H!P7 9 This program encourages
creation of high "uality wildlife habitats that support wildlife populations of
local significance. :+CS provides technical and financial assistance to
landowners and others to develop upland, wetland, riparian and a"uatic
habitat areas on their property.
5ind erosion 9 The process of detachment, transport and deposition of soil by
wind.
Quoru* 9 ! ma#ority of the supervisors constitutes a "uorum and the concurrence
of the ma#ority shall be necessary for a determination of the board.
AK+S<8<.<DEB
T T T T T T T T T T T T T T T
82
Appendi# D $ .entuc/y Revised "tatutes
These selected statutes pertain to the .ivision of Conservation A.CCB, the Soil and
Water Conservation Commission ASWCCB and programs administered by .CC and
SWCC.
T!T;E J!!
CHAPTER 8&+
8&+%,0, .ivision of Soil and Water Conservation , Components )
1unctions
8&+%,3, Soil and Water Conservation Commission
8&+%8,, .irector of .ivision of soil and Water Conservation,
"ualifications, compensation, powers, duties
8&+%88, -owers and functions of Soil and Water Conservation
Commission.
8&+%88' Kentucky Soil rosion and Water >uality Cost Share 1und ,
4sesL!dministrative regulations
CHAPTER -+- $ "oil and 5ater Conservation
-+-%,8, .efinitions
-+-%,-, -urpose of soil and water conservation district , &ethods
of achieving purpose
-+-%,-' Transfer of State Soil Conservation Committee functions to
Soil and Water Conservation Commission
-+-%,3, 1unctions of state commission
-+-%,3' !ppropriations , (ow used
-+-%,3+ /udget reports , What to include
-+-%,32 +eports from districts
-+-%8,, -etition for district
-+-%88, (earing on creation of district , &atters to be considered
-+-%8-, +eferendum on creation of district
83
-+-%81, Commission to pay for and supervise conduct of
referendum , "ual representation of opposing sides
-+-%8&, Commission to determine feasibility of district when
ma#ority favor
-+-%8', !ppointment of district supervisors by commission ,
>ualifications , Term
-+-%8+, Supervisors to present application to Secretary of State
and file statement of committee
-+-%82, Secretary of State to record application and issue
certificate of creation
-+-%80, Territory included in district , !ddition of territory ,
-rocedure
-+-%83, When subse"uent petitions may be filed after denial
-+-%-,, :ature of district , 9overning body , Corporate powers ,
Cperating funds
-+-%-8, :omination of supervisors by petition
-+-%-1, /oard chairman , >uorum
-+-%-&, Supervisors= terms , :omination and election , Nacancies
, Compensation , +emoval
-+-%-', /oard may hire employees, delegate functions and bond
employees
-+-%-+, .esignation of city or county representative to consult with
board , !ppropriation by city or county to assist in program
-+-%-2, /oard may make regulations
-+-%-0, /oard to provide record and audit and furnish data
-+-%-3, /oard may ac"uire, maintain and dispose of property ,
Cther laws not to apply
-+-%1,, /oard may conduct research work
-+-%18, /oard may develop soil conservation plans
84
-+-%1-, /oard may employ erosion control measures , Cooperation
with other agencies
-+-%11, /oard may furnish materials and e"uipment and prescribe
conditions for benefits
-+-%1&, /oard may take over government pro#ects and receive
contributions
-+-%1', *and use regulations, what they may include
-+-%1+, /oard not to adopt land use regulations before referendum
-+-%12, :otice of referendum , 1orm of "uestion
-+-%10, /oard to supervise referendum , ffect of informalities
-+-%13, Notes necessary for approval , ffect of regulation
-+-%&,, +egulations to be uniform in district , Classification of
lands
-+-%&8, !mendment and repeal of regulations
-+-%&-, Civil liability for violation of regulations , +ight to enter
lands
-+-%&1, /oard may file petition to compel observance of land use
regulations
-+-%&&, Court may re"uire performance and may authori%e board
to do work
-+-%&', /oard may recover costs and expenses of performing work
-+-%&+, /oard of ad#ustment
-+-%&2, Compensation of members of board of ad#ustment
-+-%&0, &eetings of board of ad#ustment , Chairman , +ecords
-+-%&3, *andowners may petition for discontinuance of district
-+-%',, (earing before board of ad#ustment
-+-%'8, /oard of ad#ustment may authori%e variance
85
-+-%'-, !ppeal from board of ad#ustment
-+-%'1, *andowners may petition for discontinuance of district
-+-%'&, +eferendum on discontinuance , 1orm of "uestion , ffect
of informalities
-+-%'', Commission to determine feasibility of continuance of
district
-+-%'+, /oard to terminate affairs of discontinued district ,
Certification of discontinuance
-+-%'2, ffect of discontinuance
-+-%'0, .iscontinuance petition for same district limited to one in
five years
-+-%'3, State agencies and subdivisions to cooperate with district
-+-%+,, .istricts may cooperate with one another
-+-%+8, !c"uisitions of machinery by Soil and Water Conservation
Commission
-+-%+-, Title to machinery , +etention , Transfer to district
-+-%+1, +ecords as to machinery , !ccounts
-+-%+&, &onthly payment of rentals , +evolving fund
-+-%+', .istricts may combine to ac"uire machinery
-+-%++, +ules and regulations
5atershed Conservancy Districts
-+-%2,, Watershed conservancy districts , 1ormation ,
-urposes
-+-%2,' .istrict area , +e"uirements of
-+-%2,2 :ew district within an established district
-+-%28, -etition for formation , Contents , 1iling
86
-+-%28' 1ormation of districts in areas involving more
than one soil conservation district , 1iling petition , /oard of
supervisors
-+-%2-, :otice , -arties , (earing , .etermination
-+-%2-' +eferendum , :otice , -olling officers
-+-%21, >uestion , ligibility of voters , !bsentee
voting
-+-%21' Tabulation of votes , Certification , 1iling
-+-%2&, /oard of directors , lection , &embership ,
Terms , Cfficers , /ond of treasurer , :omination petitions ,
>ualifications of members , +emoval of directors
-+-%2&- Nacancy on board of directors
-+-%2&' -owers of board of directors
-+-%2&0 +esolution for maintenance and operation of
pro#ect , :otice , (earing , lection , !ssessment
-+-%2', /onds
-+-%2'' Compensation of members of board of
directors , xpenses
-+-%2+, !nnual budget
-+-%2+1 !udit of accounts , +eport of accountant ,
-ublication , Copy of newspaper report to State !uditor of -ublic
!ccounts
-+-%2+' !ssessment of taxes , Tax rolls , Tax bills
-+-%22, Collection of taxes , .iscounts , -enalties ,
'nterest
-+-%22' Tax funds , Custody , .isbursement
-+-%22+ .efinitions for K+S <8<.;;8 to <8<.;;6
-+-%222 Special assessment and bonds issued
87
-+-%220 +esolution for pro#ect , :otice, hearing ,
lection , .eclaratory #udgment or in#unction suite, time for ,
'ssuance of bonds , *evy
-+-%223 !nnual assessments made, how , *ien
-+-%20, -etition for annexation of lands , +e"uirements
, -arties , (earing , .etermination , +eferendum
-+-%20' -etition for detachment of lands ,
+e"uirements , (earing , .etermination
-+-%238 .istrict discontinued, when , (earing
referendum
-+-%231 Transfer of assets and funds of district on
discontinuance to soil and water conservation districts , -rorating,
when , Collection of revenue for maintenance
-+-%23' 1iscal court as board of supervisors on
discontinuance of soil conservation
-+-%0', stablishment of agricultural districts ,
*egislature purpose , -rocedure , -eriodic review , Withdrawal from
membership , -ublic hearing on condemnation , +atification of
membership to property valuation administrator
-+-%02' 'nteragency 1armland !dvisory Committee
Agricultural Conservation Ease*ents
-+-%3,, .efinitions for K+S <8<.6EE to <8<.6<E
-+-%3,- *egislative findings
-+-%3,& !c"uisition of agricultural conservation
easements by Commonwealth
-+-%3,+ -urchase of !gricultural Conservation
asement A-!CB Corporation , /oard of .irectors
-+-%3,0 +esponsibilities of board
-+-%38, 4se of restricted land during term of easement
-+-%38- +esponsibilities of landowner during term of
easement
88
-+-%38& Contents of deed conveying interest in
restricted land
-+-%38+ *egal action by board for violation of easement
-+-%380 *egal action by grantor for termination of
easement
-+-%3-, !gricultural nhancement 1und
-+-%33, -enalty
Agriculture 5ater Quality Act
.R" --&%2898,, to --&%2898&, *inks to !griculture Water >uality
!ct Kentucky +evised Statute details
Appendi# E $ Accounting Ter*s
account 9 There are two types of accountsLreal world accounts, such as checking
accounts, and income and expense accounts Asynonymous with categories in
>uickenB that you use to group transactions for reporting purposes. 1or
example you may want to create expense accounts to track office supply
purchases separately from program costs. !ll accounts are listed on your
Chart of !ccounts, page 78.
accounts payable $ Current liabilities or debts of a district which must be paid in
the near future Awithin one yearB.
accounts receivable $ !mounts due to a district for merchandise or services sold
on credit. These are short)term assets.
ac>uisitions $ The process of buying or ac"uiring some asset. The term can
refer to the purchase of a block of stock or, more often, to the ac"uisition of
an entire company.
agricultural parity $ The ratio between the price a farmer buys and sells,
calculated from the same base period when farm incomes were considered
e"uivalent to income standards of the economy. 'n the 4nited States when
parity falls below 5EE for certain products, the farmer receives a percentage
of the actual parity figure from the government.
89
appreciation $ 'ncrease in value of property, as opposed to depreciation.
asset $ Current cash and other items readily converted into cash, usually within
one year.
asset= fi#ed $ -lant, land, e"uipment, long)term investments which cannot be
readily li"uefied without disturbing the operation of the business.
balance sheet $ ! listing of assets, liabilities and net worth showing the financial
position of a district at the specific time. ! bank balance sheet is generally
referred to as a statement of condition.
custo*er 9 ! customer is anyone who pays you. This can mean clients, donors,
landowners, consulting clients or your typical retail customer.
depreciation $ The reduction in the value of capital goods due to wear and tear
or obsolescence.
fiscal year $ The 5<)month period that a corporation or governmental body uses
for bookkeeping purposes.
gross profit $ The difference between the sales price of an item or service and
the expenses directly attributed to it, such as the cost of raw materials, labor
and overhead linked to the production effort.
inco*e before ta#es $ 9ross profits minus company)wide expenses not directly
attributed to specific products or services. These expenses typically include
interest cost, advertising and sales costs and general administrative
overhead.
ite* 9 !n item is anything you want to put on an invoice. This includes parts,
services, labor, discounts and taxes.
li>uidity $ The ease with which assets can be converted to cash without loss in
value.
net inco*e $ The amount left after taxes have been paid.
revenue $ The amount of money a district took in, including interest earned and
receipts from sales, services provided, rents and royalties. The figure may
also include excise taxes and sales taxes collected for the government. 'f it
does, the fact should be noted in any report on revenue.
sales $ The money a district received for the goods and services it sold.
90
transfer $ The money taken from one account0category and put into another one.
Cr, the money taken from one bank account and put into another bank
account.
vendor 9 ! vendor is anyone you pay, except for employees. This can mean
subcontractors, utility companies, your landlord, tax agencies, program recipients,
vendors or suppliers.
T T T T T T T T T T T T T T T
91
Appendi# ) $ Auditor Reco**endations
These recommendations are combined from all audit reports performed for
conservation districts and watershed districts and will provide guidelines for
all districts to follow.
?imely 5e-orts from Districts
?imely Financial Statements
Security Agreements
Schedule of Fi=ed Assets
Pre-aration and Filing of Annual (udget
Su.mission of (udget
?reasurer 5e-orts
0m-loyee ?ime Sheets
Surety (onds
Cost Share 5e-orts
Annual Work Plan
Annual 5e-ort
Pu.lication of /egal &otice
Purchases of State Sur-lus Pro-erty
Payroll ?a=es
Written Investment Policy
0ligi.le Investments
CollateraliAation of De-osits
Audits
/ease Agreement 5evision
&ot Allo;ed 0=-enses
Su.mission of /ong 5ange Plan
AuthoriAed Check Signers
Safeguarding (lank Checks
92
5ecording Interest Income
5ecording ?ransactions
5ecording Availa.le 5esources
Pro-er 5ecord Kee-ing
(lank Checks Signed
0m-loyees on Accounts4CDs
5ecording Investment Income
5ecording Availa.le 5esources
5ecording De-osits
Safeguarding Investments
/ist of Signatories Out of Date
5ecei-ts &ot De-osited Daily
5estrictive 0ndorsement
5ecei-ts &ot Collected in a ?imely Manner
Stale Outstanding Checks
Control and Safeguarding of Assets
(ank 5econciliations
5eceiving Checks and 5ecei-ts
2oided Checks
0sta.lish Accounting and Management Policies and
Procedures
Ade1uacy of (onding Insurance Coverage
Financial 0m-loyees ?ake 2acations
:rou-ing of Accounts on Annual Financial 5e-ort
Maintaining Payroll 5ecords
/ease Agreement in Writing
5econciliation of (ank Statements
Schedule of Fi=ed Assets
Security Agreement ;ith (ank
93
?ravel and 5eim.ursement Procedure
Procedure for Purchases Over B!'!!!
Completed &ay <7, <EE;
* * * * * * * * * * *
94