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KSRE Employee Resources

EXTENSION ADMINISTRATIVE HANDBOOK - USE OF EXTENSION FUNDS

Chapter 2

The Director of Extension is responsible for the approval of all expenditures of Cooperative Extension Funds, from whatever source derived, which includes federal, state and county appropriations as well as grants, fees, other any other funds collected by the Local Extension Unit. In the supervision of the expenditure of Local Extension Unit funds, the Director of Extension relies on the Area Extension Director, and the Area Extension Director relies on the Local Extension Unit Agents for proper expenditure of these public funds. All

Extension Agents must be familiar with the funds available, the purposes for which they are appropriated and budgeted, and with expenditures which are legitimate and can be approved by the Director of Extension.

Before a Local Extension Unit can receive tax funds, the Director of Extension at Kansas State University must certify that the Local Extension Unit is properly functioning and entitled to receive the appropriations provided by law; and the Local Extension Unit then cooperates with the Director’s duly authorized representative in preparing a proposed budget.

Section A - Responsibilities and Legal Use of Funds

   A1.    Expenditures Approved (General)

   A2.    Expenditures Not Approved

   A3.    Expenses Approved: Local Extension Unit Agents in
            New Agent Professional Development

   A4.    Non-Appropriated Funds

   A5.    Uniform Facsimile Signature of Public Officials Act

   A6.    Lease-Purchase Requirements

   A7.    Local Unit Change Funds Policy

   A8.    Raffle Policy and Guidelines

Section B - Preparation of Monthly County Extension Council Financial Statement

   B1.    Financial Procedure

   B2.    Check the Bank Statement

   B3.    Preparation of Warrant Check, KSU 8-8

   B4.    Classifying Expense and Posting on KSU 8-6

   B5.    Recording Monies Received

   B6.    Procedure for canceling an Outstanding Warrant Check

   B7.    Preparation of financial Check Sheet, KSU 8-19

   B8.    Accounting Procedure for Negative Balance

Section C – Local Extension Unit Auditing

   C1.    Local Extension Unit Responsibilities

   C2.    Suggestions Concerning Audit - Minimum Requirements

Section D - Federal and State Tax Exemptions

Section E -  Collection of Sales Tax by Local Extension Units

Section F - Exhibits