EXTENSION ADMINISTRATIVE HANDBOOK - USE OF EXTENSION FUNDS
Chapter 2 Section C1
C1. County/District Extension Responsibilities
1. All County/District Extension Councils with an annual budget of $275,000 or more must make arrangements for an annual audit of their financial account. An audit is optional for Counties/Districts with an annual budget of less than $275,000.
2. The Treasurer of each County/District Extension unit (if a, above applies) should make arrangements for auditing with a licensed public accountant.
3. Auditor’s report is submitted to:
a. Area Director
b. Treasurer, Extension Board (for the county file).
c. Kansas Department of Administration, Municipal Accounting
d. County Commissioners (if an Extension Council)