Resources / Reports / Maps
The Resources page contains information such as the Comfort Lake - Forest Lake Watershed District Watershed
Management Plan, Annual Reports, Annual Audits and other studies and reports done by the district.
Click on the link below to get to your information of interest. Please note that these documents are in .pdf format.
Watershed Management Plan
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Sunset Over Comfort Lake
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CLFLWD Watershed Management Plan
CLFLWD Watershed Management Plan - 2008 Revision (Approved by BWSR-August 28, 2008)
Annual Reports
(Purpose of an Annual Report)
2007 Annual Report
2006 Annual Report
2005 Annual Report
2004 Annual Report
2003 Annual Report
2002 Annual Report
2001 Annual Report
2000 Annual Report
Monitoring Reports
2007 CLFLWD Water Monitoring Report
2006 CLFLWD Water Monitoring Report
2005 CLFLWD Water Monitoring Report
2004 CLFLWD Water Monitoring Report
2003 CLFLWD Water Monitoring Report
2002 CLFLWD Water Monitoring Report
Annual Audits
Brochures
The Comfort Lake - Forest Lake Watershed District and You
The Comfort Lake - Forest Lake Watershed District - Budgets and Levies
Maps
Watershed Map
Watershed Map with Subwatersheds and Drainage
Other Studies
Comfort Lake Diagnostic Study
Comfort Lake - Forest Lake Watershed District Hydraulic Capacity and Model Calibration Report
Comfort Lake - Forest Lake Watershed District Watershed
and Lake Water Quality Modeling Investigation for the Development of a Watershed Capital Improvement Plan
[Click to Show .pdfs of this Report]
Section 5. Annual Reporting and Work Plan
(See M.S. Chapter 103D.351 and Minnesota Rules 8410.0150 for more information)
All Watershed Districts must prepare a yearly report of the financial conditions of the Watershed District, the status of all projects, the business transacted by the Watershed District and other matters affecting the interests of the Watershed District. In addition, the work plan for the next year must be included. A work plan designates program categories and work tasks or projects within each category each fiscal year.
Copies of the report must be provided to the BWSR, the Commissioner of the Department of Natural Resources and the director of the Division of Waters of the Department of Natural Resources. In addition, each Watershed District must have a yearly audit of its books completed by the state auditor or a public accountant.
Metropolitan area Watershed Districts' annual reports must have financial, activity and audit reports.
The annual financial report must contain:
- the approved budget
- revenues
- expenditures
- a financial audit report or section
The annual activity report must contain:
- a list of the Watershed District's board members, advisory committee members and board member vacancies at the end of the reporting year. This includes contact information
- a list of organization employees and consultants, along with mailing addresses and telephone numbers
- a review of the previous year's goals and objectives and whether or not they were achieved
- a projected work plan for the next year, with goals and objectives
- a summary of the permits or variances issued and any enforcement action initiated by the Watershed District or its local units of government
- a summary of water quality monitoring data collected by the District or its local units of government
- an evaluation of the status of local plan adoption and implementation based upon a review of the previous year's activities
- a summary of the Watershed District's efforts to establish and/or monitor stormwater and drainage design performance standards
The managers of a Watershed District must have an annual audit completed of the books and accounts of
the Watershed District. The annual audit may be made by a public accountant or by the state auditor.
The annual audit must be made by a certified public accountant or the state auditor at least once every
five years, or when cumulative District revenues or expenditures exceed a specified amount set by the BWSR in consultation
with the state auditor.
Requirements for an Audit
(M.S. Chapter 103D.355, 6.54-6.55, 6.67 and 609.456)
The managers of a Watershed District must have an annual audit completed of the books and accounts of the Watershed District.
The annual audit may be made by a public accountant or by the state auditor.
If the audit is made by the state auditor, the audit must be initiated by a petition of resident owners of
the Watershed District or resolution of the managers of the Watershed District. The petition is guided by M.S. Chapter 6.54-6.55.
The cost for the state auditor's services must be paid by the Watershed District.
If a public accountant in the process of auditing discovers evidence suggesting nonfeasance, misfeasance or
malfeasance by an employee or officer of the public entity, the public accountant needs to make a prompt report to the county
and state auditor per M.S. Chapter 6.67. This is also covered under M.S. Chapter 609.456.
Audits provide valuable information that helps managers make important policy decisions. Key questions should
be asked of an auditor (Source: League of Minnesota (LMC) Handbook for Cities)
- How is our Watershed District doing financially? The answer will be based on how close the fund balances are to the amounts
planned in the budget.
- Are financial statements consistent with the adopted budget? Significant variations should be identified and the reasons for
the variations discussed.
- What steps can our Watershed District take to improve financial operations and our financial health? Auditors may have
suggestions for internal controls, and should be asked to comment on actions taken during the last fiscal year to address concerns
raised in prior audits.
- Are revenues generated by enterprise funds adequate to cover expenses and debt service requirements? If not, a rate adjustment
may be needed.
- Is the Watershed District using revenues from one fund to subsidize another? The extent and rationale for the subsidy should be examined.
- Is the city relying on a revenue source that may be susceptible to change?
- Are there any lawsuits or other contingencies that could affect Watershed District finances?
Watershed District Handbook, Minnesota Association of Watershed Districts, November, 2005.
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