Current Ohio Soil and Water Conservation Commission (OSWCC) state match policy includes a SWCD Financial Status section which addresses SWCD revenue and fund balances. Use this tool to assess your SWCD status with regard to this section of the OSWCC State Match Policy approved in 2015.
From the OSWCC State Match Policy:
SWCD Financial Status
To promote efficient, effective and prudent use of public funds for the benefit of all SWCDs the following policy shall be implemented:
- Annually on the Form 11, the SWCD shall report District Fund and Special Fund balances including the amounts as reported on the Cash Basis Annual Financial Report for Non-spendable, Restricted, Committed, Assigned, and Unassigned.
- SWCDs should maintain an unassigned balance of all SWCD funds (special and district) at a minimum of 25% of the current year annual budget or an amount designated by the county.
- Beginning July 1, 2018, SWCDs will maintain a combined total balance of the Special Fund and District Fund (as reported on the previous year’s Cash Basis Annual Financial Report), less non-spendable and restricted funds, not to exceed 200% of the current year’s operating budget as stated in the SWCD Special Fund budget submitted to each county board of commissioner.
- Beginning July 1, 2018, state match dollars will be reduced, for those SWCDs with operating budgets in excess of $150,000 and combined total balance of the Special Fund and District Fund (as reported on the previous year’s Cash Basis Annual Financial Report), less non-spendable, restricted and contingency funds as documented on the Cash Basis Annual Financial report, in excess of 200% of the 2017 budget, by an amount equal to difference between the combined 2017 Special and District Fund balances and 200% of the 2017 budget amount. Exceptions may be considered on a case by case basis when presented to the Commission.