The Soil and Water Conservation Fund was created in 1977 to provide financial assistance to private landowners for installation of soil and water conservation practices. Various conservation practices are eligible for cost-share assistance of up to 75 percent. The Natural Resources Commission determines the list of eligible practices, establishes operating procedures, and annually allocates the funds among the 23 Natural Resource Districts (NRDs). The USDA Natural Resources Conservation Service provides technical assistance needed in planning and installing the conservation measures. NRDs are responsible for the administration of the program at the local level.