Understanding County Budgets and Fiscal Reports
Funding for University of Missouri Extension is a shared responsibility among the U.S. Department of Agriculture, the University of Missouri and county extension councils. As a council member, you and your council have responsibility to oversee and account for all funds received and used by the local office for its operation and program expenses.
This module will help you understand:
- Sources of funding for extension work
- Your role in fiscal accountability
- Reports the council is required to provide.
- Understanding County Budgets
and Fiscal Reports
Provides overview of state statutes, policies and procedures, council and staff roles, and required reports
- MU Extension County Funding
Guidelines for 2004
Local 2004 funding requirements for county extension centers.
- Sample County Financial
Examples of monthly financial report and budget overview presented at monthly council meetings.
- Safeguarding Cash: Special
Procedures to ensure accurate records and sound fiscal management.
- Annual Report Guidelines and
Guidance on preparing an annual report to meet statutory requirements and communicate with stakeholders about the value of extension.
- Trainer Notes and Council
Hands-on activity to help council members understand financial statements. Includes tips for presenters and a PowerPoint presentation with speaker notes.
- Revised Statutes of Missouri
- Council Member Roles and Responsibilities (.pdf)
Resources for County Offices
Safeguarding Cash: Special Controls Checklist (.pdf)
- Fiscal Policies and Procedures for County Councils (.pdf)
- Audit Guidelines for County Councils
(Right click on link; choose
Curriculum package (.pdf)
Includes handout, trainer notes and activity instructions
To print Speaker Notes, select "Notes Pages" under "Print What:" in print menu
County Council Coordinator