Extension Council Leadership Training:
   Programs, Governance and Membership

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 (Council Handout) - Provides overview of state statutes, policies and procedures, council and staff roles, and required reports

2. MU Extension County Funding Guidelines for 2004 - Local 2004 funding requirements for county extension centers.

3. Sample County Financial Statement - Examples of monthly financial report and budget overview presented at monthly council meetings.

4. Safeguarding Cash: Special Controls Checklist - Procedures to ensure accurate records and sound fiscal management.

5. Annual Report Guidelines and Checklist - Guidance on preparing an annual report to meet statutory requirements and communicate with stakeholders about the value of extension.

6. 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

• Revised Statutes of Missouri
• Council Member Roles and Responsibilities
• Accounting Resources for County Offices
         Safeguarding Cash: Special Controls Checklist
• Fiscal Policies and Procedures for County Councils
• Audit Guidelines for County Councils

Download Module
(Right click on link; choose "save as.")
Curriculum Package includes handout, trainer notes and activity instructions
PowerPoint Presentation To print Speaker Notes, select "Notes Pages" under "Print What:" in print menu

Updated 03/25/08

 

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