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KSRE Employee Resources

EXTENSION ADMINISTRATIVE HANDBOOK - USE OF EXTENSION FUNDS

Chapter 2 Section A1. Expenditures Approved (General)

  1. Salaries of regularly appointed Extension agents, office professionals, and others employed by Extension and included in the budget.
    1. Bi-weekly pay system: In May, 1994, the State of Kansas began the development and implementation of a new Statewide Human Resource and Payroll System (ShaRP) for Extension Agents in cooperation with Kansas State University. Pay periods begin on Sunday and end two weeks later on Saturday. Paychecks will be issued two weeks later on Friday. If Friday (payday) is a holiday, paychecks will be issued on the closest preceding work day.
    2. All employees (except agents); clerical, program assistants, janitorial, etc.; receive their total salary from the Local Extension Unit, and all applicable withholdings, i.e. Federal and State Income Tax, Social Security, KPERS, health insurance, etc., are deducted from their checks. Local Units may determine to pay monthly, semi-monthly or biweekly.
  2. Travel (mileage and public carrier costs) and subsistence (meals and lodging) expenses of Extension agents while on official duty and in conduct of regular project work including approved and scheduled in-service training.  Subsistence as provided by state statutes can be paid only when employee is 30 miles or more from official station and stays overnight.
  3. Printing of materials in furtherance of Extension programs, including required public notices.
  4. Telephone, rent, heat, light, and janitor expenses.
  5. Office supplies, equipment, postage, freight, and express charges on Extension materials.
  6. Original cost of automobiles, gasoline, oil, repairs, insurance, etc., for operation of automobiles owned by the local Extension unit or the state in conducting Extension programs.
  7. Demonstration supplies, materials, and equipment used in furtherance of Extension programs.
  8. Cost of local Extension unit Treasurer’s bond, audit and bank changes.
  9. Meals for Executive Board members of the local Extension unit attending a called meeting to transact official business.
  10. Meals for local Extension unit members attending the annual meeting and for Program Development Committee members attending other meetings to plan the Extension program.
  11. Travel and subsistence (meals and lodging) for delegates officially representing the local Extension unit to area and state meetings of the State Extension Advisory Council called by the Director of Extension.
  12. Registration fees required of Extension agents at approved workshops and conferences for Extension faculty. Direct purchase of lodging. Registration fees and airfare may be a pre-payment.
  13. Honorariums or travel and subsistence (meals and lodging) expenses for the actual judging of Extension projects at county, area and state events other than organized fairs.
  14. Excise and sales taxes if state required to pay (hotel, motel, etc.).
  15. Social Security and/or Medicare taxes, Workman’s Compensation, Unemployment Compensation, KPERS, health insurance; and liability insurance for Executive Board members and/or Council members, agents, and other employees.
  16. Cost of constructing exhibits directly furthering Extension programs.
  17. Travel and subsistence (meals and lodging) expenses of volunteers only if substituting for Extension agents and participating in Extension programs.
  18. Honorariums or travel and subsistence (meals and lodging) expenses of non-Extension individuals only if participating in approved Extension programs.
  19. Extension Districts are a taxing subdivision and have the power to contract, acquire, hold and convey real and personal property.
  20. Travel and subsistence (meals and lodging) of prospective employees to the Local Extension unit office or other location for the purpose of a job interview.
  21. Membership fees in organizations that will help advance educational programs (i.e. Chamber of Commerce Ag Committee, Community Resource Councils, etc.)
  22. Extension Boards can develop policies to provide a meal for members at Extension board meetings and to reimburse board members for round trip mileage to attend board meetings. It is not permissible to provide any compensation for services as an Extension Board member.