EXTENSION ADMINISTRATIVE HANDBOOK - USE OF EXTENSION FUNDS
Chapter 2 Section A2
A2. Expenditures Not Approved (from Appropriated Funds)
- Purchase of buildings for County Extension Council.
- Purchase or rental of land for County Extension Council.
- College credit or non-credit course teaching which is not a part of the regularly approved Extension program.
- Tuition and other enrollment fees for credit course work or classes including correspondence courses.
- Transportation excise taxes when exempt (use exemption certificates) (Exhibit K).
- Moving expenses of Extension employees (in accordance with state statute).
- Honorariums, judging fees, etc., for Extension Agents in excess of mileage and subsistence (meals and lodging).
- Exhibits promoting non-Extension work.
- Travel expenses for commercial purposes which benefit individuals or firms such as purchase of livestock, seeds, etc.
- Honorariums, travel and subsistence (meals and lodging) expenses for individuals or groups giving talks, demonstrations, musical programs, etc., primarily for entertainment purposes.
- Grain and seed certification work.
- Membership fees in organizations, except for those that will help advance educational programs (i.e. Chamber of Commerce Ag Committee, Community Resource Councils, etc.)
- Purchase of gifts, prizes, ribbons, medals, badges of merit, pennants or other insignia used by participants in connection with Extension demonstration.
- Purchase of seed, fertilizer or other materials for distribution to producers or others unless clearly shown as part of an Extension program.
- Travel, subsistence (meals and lodging), tuition or other expenses of members of 4-H clubs, farm organizations or other organizations or individuals in attending camps or courses of instruction in schools or colleges, or for making observation tours or purchasing livestock or other materials.
- Wages of 4-H club camp help, such as dormitory and kitchen workers, guides or monitors.
- Salary advances to part-time Extension workers who are to be paid later by another agency.
- 4-H Club premiums or any other premiums or prizes, whether at 4-H fairs or any other fairs.