System Management Payroll and Finance County Extension Funds Policy Number: C.E.S.P. 9-27 Date Revised: 1-6-2004 Supersedes: 4-23-2001

Summary: Establishes policy concerning submission of county appropriation letters and memorandum of agreements, invoicing of counties, and reporting on County Extension Fund (C.E.F.) expenditures.

The county office staff, with cooperative effort of the district team, will negotiate the county contribution to funding of the County Extension office.

Amounts agree to and appropriated by county quorum court, will be reported in Memorandum of Agreement for County Appropriations M.O.A., FINANCE - 216, between Cooperative Extension Service and the county. This M.O.A. will be signed by the county judge and the Associate Vice President for Agriculture - Extension. The available funding reported on this agreement should be the amount appropriated for the Cooperative Extension Service. The same amount of funding will be reported in line item detail on the County Appropriations Form for Extension, FINANCE - 215.

Note: There is space available on the County Appropriations Form for Extension, FINANCE - 215, to record additional county support, but these figures should not be reflected in the M.O.A.

The county will be invoiced by the Extension Business Office, Sponsored Projects Accounting section, for one - fourth of the appropriation at the beginning of each quarter of the calendar year (January, April, July, and October).

An annual financial report detailing the use of C.E.F. funding for the calendar year will be provided to the county by March 15 of the following year. This report will reflect any unused county funds. Attached to the report will be a letter requesting the county's preference for disposition of these remaining funds: 1) refund to the county, 2) apply to the following years appropriation, or 3) retain at Extension for future use.