290 DEPARTMENTAL RESPONSIBILITY IN MAINTAINING INTERNAL FINANCIAL RECORDS, FILES, AND DOCUMENTATION

Appendix II

INTERIM

Administrative Handbook for Cooperative Extension Work

(Revised May 1994)
Chapter III, FINANCIAL OPERATIONS

CHAPTER III

FINANCIAL OPERATIONS

TABLE OF CONTENTS

SECTION A - INTRODUCTION AND DEFINITIONS

SECTION B - AUTHORITY

SECTION C - RESPONSIBILITY

1. USDA
   
2. States

SECTION D - DESCRIPTION OF PROGRAM FUNDS AND BASIS OF ALLOCATION

1. General
   
2. Smith-Lever
   
   1. Section 3(b)(1)
      
   2. Section 3(b)(2)
      
   3. Section 3(c)
      
   4. Section 3(d)
      
   5. Section 4
      
3. District of Columbia Public Postsecondary Education Reorganization Act
   
4. The Food and Agriculture Act of 1977
   
   1. Section 1444 (b)(1)
      
   2. Section 1444(b)(2)
      
5. Special Project Funds
   

SECTION E - RESERVED

SECTION F - BUDGETS

1. General
   
2. Annual Budgets
   
3. Revised Budgets
   

SECTION G - MATCHING OF FEDERAL FUNDS

1. Matching Requirement Provisions of the Acts
   
   1. General
      
   2. Smith-Lever 3-12

(1) Section 3(b)(1)

(2) Section 3(b)(2)

(3) Section 3(c)(2)

(4) Section 3(e)

(5) Matching of Carry-over Funds

(6) Section 3(d)

3. District of Columbia (D.C.) Public Postsecondary Education Reorganization Act
   

2. Certification of Availability of Funds
   

SECTION H - PAYMENTS TO STATES

1. General
   
2. Custody of Funds
   
3. Letter of Authorization
   
   1. General
      
   2. The Payment Management System
      
   3. Issuing Letters of Authorization
      
   4. Requesting Funds

SECTION I - CARRY-OVER OF FUNDS

1. General
   
2. Smith-Lever Act and D.C. Public Postsecondary Education Reorganization Act.
   
3. Section 1444 - Food and Agriculture Act of 1977
   
4. Carry-over Balances
   

SECTION J - ACCOUNTING OPERATIONS

1. General
   
2. Deposit of Federal Funds
   
3. Internal Controls
   
4. Assignment of Duties
   
5. Control of Expenditures
   
6. Accounts
   
7. Classification of Expenditures
   

1. Object Classification Codes
   
2. Definition of Object Classes
   

8. Voucher Requirements for Federal and Offset Funds
   
   1. Personal Service Vouchers
      
   2. Travel Ex13ense Vouchers
      
   3. Miscellaneous Vouchers
      
9. Uncashed Checks
   
10. Fiscal Year Determination
    
11. Unobligated Balances
    
12. Cancellations and Repayments
    
13. County Offset Expenditures
    
14. Sale of Nonexpendable Property
    
15. Sale of Publications
    
16. Users Fees
    
17. Retention of Records
    
18. Audits
    

SECTION K - USE OF FEDERAL AND OFFSET FUNDS

1. General
   
2. Allowable Items of Expenditures
   

1. Advertising Costs
   
2. Compensation for Personal Services
   
3. Equipment
   
4. Fringe Benefits

(1) Employer Contributions to Retirement Systems

(2) Unemployment Compensation

(3) Employer Contribution to Health Insurance Program

(4) Workmen's Compensation

5. Pre-Agreement Costs
   
6. Workshops or Work Conferences
   
7. Study Leave (Sabbatical)
   
8. Taxes

(1) Federal Excise Taxes

(2) Social Security Taxes - Old Age and Survivor Insurance (OASI)

(3) Medical Insurance Tax

(4) State and Local Taxes

9. Moving Costs of Extension Workers
   
10. Honorariums
    
11. Exhibits at Fairs
    
12. Heat, Light, Power and Janitor Service
    
13. Travel Expenses
    
14. Joint Employment
    
15. Purchase of Uniforms
    

3. Unallowable Expenditures

SECTION L - ANNUAL FINANCIAL REPORT

1. General
   
2. Submission

SECTION M - 7 CFR, Part 3015, Uniform Federal Assistance Regulation (See Exhibit 1)

1. Program Income (Subpart F)
   
2. Cost Sharing and Matching (Subpart G)
   
3. Standards for Financial Management System (Subpart H)
   
4. Audits (Subpart I)
   
5. Financial Reporting Requirements (Subpart J)
   
6. Monitoring and Reporting Program Performance (Subpart K)
   
7. Payment Requirements (Subpart L)
   
8. Programmatic Changes and Budget Revisions (Subpart M)
   
9. Grant/Subgrant Closeout, Suspension and Termination (Subpart N)
   
10. App1ication for Federal Assistance (Subpart Q)
    
11. Procurement (Subpart S)
    
12. Cost Principles (Subpart T)
    
13. Miscellaneous (Subpart U)
    
14. Intergovernmental Review of Department of Agriculture Programs and Activities (Subpart V)

Exhibits
Available only in hardcopy of Administrative Handbook Section 290, Appendix II

1. 7 CFR 3015
   
2. 7 CFR 3017
   
3. 7 CFR 3018
   
4. OMB Circular A-21
   
5. SMARTLINK II User's Guide
   
6. Form CFD 2103
   
7. Letter of Authorization
   
8. Standard Form 1199A