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KSRE Employee Resources

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)