EXTENSION ADMINISTRATIVE HANDBOOK - USE OF EXTENSION FUNDS
Chapter 2 Section B3
B3. Preparation of Warrant Check, KSU 8-8
1. Three copies of the warrant check, KSU 8-8 (Exhibits E) will be prepared – an original and two non- negotiable copies. The first non-negotiable copy is sent to the Research/Extension Business Office for review. Attach to the second non-negotiable copy the original invoice. This copy is then filed in the monthly finance folder. All warrant checks will be numbered consecutively. Payments may also be made by electronic funds transfer (EFT). The process is the same as payment by a warrant check.
2. The items on each warrant check should be grouped according to budget headings (columns 1 thru 12, KSU 8-6) and shown as a sub-total for each budget heading. Detailed itemization will not be shown on the warrant check. The original invoice will be attached to the second non-negotiable copy of the warrant check. The following statement MUST APPEAR on each warrant check:
“Audited and approved as correct, due and unpaid: Signed
Local Unit Extension Director
The above statement on the warrant check should be signed by the local unit Extension Director before being presented to the Extension Board for approval.
3. The warrant checks for payment of invoices should be dated the last day of the month.
4. Hourly employees must show the purpose, the number of hours worked, the rate per hour, and the total.
5. All Extension agents must use KSU 8-17, “Travel Payment Voucher” (Exhibit F), in presenting their claims for subsistence (meals and lodging), travel and miscellaneous reimbursement to the Executive Board. KSU 8-17 will be used by all agents. Educational Program Support (miscellaneous) expenses claimed on KSU 8-17, “Travel Payment Voucher” should include items such as taxi, registration fees, and other costs connected with travel.
6. In preparing the warrant check for the agent’s subsistence (meals and lodging) and travel expenses, use a warrant check separate from the salary warrant check and attach the KSU 8-17 form to the warrant check before presenting to the Extension Board for approval. The warrant check must carry the following statement:
“Expenses for (Agent’s name) during the month of , are itemized on KSU 8-17”
The Local Unit Extension Director is to sign form KSU 8-17 for all agents before presentation to the Extension Board for payment. These forms are available from the KSRE Employee Resources Webpage.
7. Warrant checks in payment of equipment, such as computers, copy machines, etc., must include the serial number of the equipment.
8. County District Extension units are exempt from State Sales Tax and Federal Excise Tax. Use proper tax exemption certificates when necessary (Section D).