Extension councils

Module 5
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.

Curriculum contents

  1. Understanding County Budgets and Fiscal Reports
    Provides overview of state statutes, policies and procedures, council and staff roles, and required reports
  1. MU Extension County Funding Guidelines for 2004
    Local 2004 funding requirements for county extension centers.
  1. Sample County Financial Statement
    Examples of monthly financial report and budget overview presented at monthly council meetings.
  1. Safeguarding Cash: Special Controls Checklist
    Procedures to ensure accurate records and sound fiscal management.
  1. Annual Report Guidelines and Checklist
    Guidance on preparing an annual report to meet statutory requirements and communicate with stakeholders about the value of extension.
  1. Trainer Notes and Council Activity
    Hands-on activity to help council members understand financial statements. Includes tips for presenters and a PowerPoint presentation with speaker notes.

Additional resources

Download module

Video: Understanding County Budgets and Fiscal reports and the Sunshine law

(Right click on link; choose "save as.")
Curriculum package (.pdf)
Includes handout, trainer notes and activity instructions

PowerPoint presentation (.ppt)
To print Speaker Notes, select "Notes Pages" under "Print What:" in print menu



Tony DeLong
County Council Coordinator
E-mail: DeLongT@missouri.edu
Phone: 573-882-4592