For producers that have finished harvesting, now might be a good time to pull some soil samples.

Soil testing can still be done before the ground freezes enabling producers to get the results back in plenty of time for planning 2007 crop rotations. Since we experienced pleasant weather during the last 10 days of November, most producers are done harvesting corn and soybeans.

If mild weather continues, why not finish off the year pulling a few soil tests. Most of the time producers find that they are applying too many nutrients, especially if manure is part of the operation.

If producers do not take advantage of the current soil conditions to pull samples, they can be completed any time you can get a probe into the ground to get a good sample. Remember, the results are only as good as the sample you send to the lab.

Take several plugs about 8 inches deep (plow depth) from each field you want to sample. Plugs should come from all areas of the field and represent soil typical of the field. Mix them thoroughly in a clean plastic bucket or heavy plastic bag so you have a good homogenized sample that is typical of the soil from across the field. Air dry half a pint of this soil overnight and mail to the lab (address on the plastic envelope).

You can purchase these soil test mailing kits from the Farm Service Agency or the Penn State Cooperative Extension Service. A check or money order is required if purchased from the Farm Service Agency.

Even though the price of Penn State soil tests went form $6 to $9, it is still the best bargain around. A soil test is the only way you have of estimating the chemical makeup of the soil and what you need or do not need in the way of lime and fertilizer. The cost of the soil test is minor compared to the cost of fertilizers and the potential losses caused by inadequate or unbalanced nutrients. You don't have to test every field every year. One test every three years is enough.

The Farm Service Agency will provide its direct and guaranteed farm loan borrowers with a new online Farm Business Plan, an accounting system that will enhance the quality and speed of service that FSA offers America's farmers, ranchers, and other agricultural producers.The new plan is powered by easy-to-use computer software that is one of the most widely used financial planning tools in the lending industry today. The Farm Business Plan allows borrowers to document cash flow, expenses, assets, debts, and other important financial information.FSA borrowers will be able to fill out and submit their Farm Business Plans via the Internet to local USDA Service Centers from the comfort of their homes or offices. Borrowers without computers may complete worksheets by hand.All users will acquire identification names and passwords to access the system so personal account information remains secure.The system meets Federal and USDA requirements as well as industry standards for electronic commerce and lending services.The following are just some of the benefits offered by the new Farm Business Plan.• Producers will find the system is convenient and very easy to use.• FSA Service Center employees will be able to assist producers more quickly in the completion of their Farm Business Plans compared to the Farm and Home Plans.• Producers can make fewer trips to USDA Service Centers.This saves time and energy and gives producers more time to focus on their businesses.• Producers will have access to their Farm Business Plans at all times and the system allows producers to chart the progress of their farm operations.• FSA farm loan officers can share information more quickly with guaranteed lending partners and other FSA farm loan officials.This improved system of data sharing will speed up processing time.• It complies with the Government Paperwork Elimination Act and saves taxpayer dollarsEvery year, FSA's Farm Loan Programs provide some $4 billion in loans and guarantees to thousands of qualifying farmers, ranchers, and other agricultural producers.Luke Fritz is executive director of the Butler County Farm Service Agency.