After the hearing, the department of water resources may strike off any part of the territory that testimony shows will not be benefited by the creation of the district. If the department does not find that the district is reasonably necessary, the department shall dismiss the petition. If the department finds the required notice of the hearing has been given and the proposed district is reasonably necessary for the public health, convenience, and comfort of the residents, the department shall make an order establishing the district as a political subdivision, designating its boundary, and identifying it by name or number. The order must be published in the same newspaper or newspapers that published the notice of hearing. The applicant shall pay all costs of the publication of the order. The department shall prepare and preserve a complete record of the hearing on the petition and the department’s findings and action.