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

 

CHAPTER III

FINANCIAL OPERATIONS
(May 1994)

SECTION A - INTRODUCTION AND DEFINITIONS

This chapter covers the financial regulations and requirements relating to Extension programs carried out by the State Cooperative Extension Service and the 1890 Land-Grant Institutions and Tuskegee University. Unless otherwise indicated, this chapter is consistent with relevant policy and principles stated in OMB Circulars A-110, "Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations," and A-21, "Cost Principles for Educational Institutions," as revised, 58 Fed. Reg. 39.996 (July 26, 1993), and 7 CFR Parts 3015, "Uniform Federal Assistance Regulations," 3017, "Governmentwide Debarment and Suspension (Nonprocurement) and Governmentwide Requirements for Drug-Free Workplace (Grants)," 3018, "New Restrictions on Lobbying," and 3051, "Audits of Higher Education and Other Nonprofit Institutions."

  1. 1890 Administrator - Extension Administrator at the Land-Grant Institutions and Tuskegee University.
  2. 1890 State Extension Service - The Extension Service of the 16 designated 1890 Land-Grant Institutions and Tuskegee University.
  3. Administrator - The Administrator for ES, USDA.
  4. Agriculture and Food Act of 1981 - The Agriculture and Food Act of 1981, Public Law 97-98.
  5. Carry-over Funds - Federal funds remaining unobligated by the Institution as of September 30 and available for expenditure in a subsequent fiscal year.
  6. Cooperative Extension Funds - Funds available from all sources and expended by the States, Puerto Rico, the District of Columbia, Guam, Virgin Islands, American Samoa, Micronesia, and the Northern Mariana Islands for Extension programs.
  7. Cost Share Funds - Funds available to the States from non-Federal sources to meet specific cost-share requirements of cooperative agreements and other projects of mutual interest.
  8. County Funds - Funds appropriated by county, city, or other local governing bodies from tax sources for Extension work.
  9. Department - The United States Department of Agriculture.
  10. Director - The Extension Directors in the 50 States, Puerto Rico, District of Columbia, Guam, the Virgin Islands, American Samoa, Micronesia, and the Northern Mariana Islands.
  11. District of Columbia Public Postsecondary Education Reorganization Act - Section 208(b) of Public Law 93-471 established the University of the District of Columbia as an 1862 Land-Grant University.
  12. Extension Service - The Extension Service, (ES), USDA.
  13. FACT Act - The Food, Agriculture, Conservation, and Trade Act of 1990, Public Law 101-624.
  14. Federal Funds - Funds appropriated by Congress under provisions of the Smith-Lever Act, the District of Columbia Public Postsecondary Education Act, Title V of the Rural Development Act of 1972, the Food and Agriculture Act of 1977, the Agriculture and Food Act of 1981, and other Federal sources.
  15. Fiscal Year - A period of 12 months from October 1 through September 30.
  16. Food and Agriculture Act of 1977 - The Food and Agriculture Act of 1977, Public Law 95-113. Section 1444 of this Act authorizes appropriations for Extension programs at 1890 Land-Grant Institutions and Tuskegee University.
  17. Food and Security Act of 1985 - The Food Security Act of 1985, Public Law 99-198.
  18. Letter of Authorization - Mechanism used to make Federally allocated funds available to recipients through the Payment Management System.
  19. Matching Funds - Funds available to the States from non-Federal sources to meet specific matching provisions of Section 3(d) of the Smith-Lever Act or any other Extension administered projects. Unlike "offset funds" defined herein, "matching funds" may be used only for the specific projects for which the matching Federal funds are provided.
  20. Non-Offset Funds - Funds available and expended by States for Cooperative Extension work from any non-Federal source which are in excess of the offsetting requirements.
  21. Non-Tax Funds - Funds contributed from non-government organizations, individuals, etc., for Extension work.
  22. Offset Funds - Funds made available to the States from non-Federal sources to meet specific offset requirements of Section 3(b) & (c) of the Smith-Lever Act and Section 208 of the District of Columbia Public Postsecondary Education Reorganization Act. Unlike "matching funds" defined herein, these "offset" funds are not limited in application to a specific program, but may be used for any approved Extension project.
  23. Payment Management System - U.S. Department of Health and Human Services system for disbursing funds authorized via the Letter of Authorization to recipient organizations.
  24. Renewable Resources Extension Act - The Renewable Resources Extension Act of 1978, Public Law 95-306, as amended (16 U.S.C. 1671, et seq.).
  25. Rural Development Act - The Rural Development Act of 1972, Public Law 92-419.
  26. Smith-Lever Act - The Act of May 8, 1914, as amended (7 U.S.C. 341, et. seq.).

  27. Special Project Funds - Funds made available to the States on the basis of approved project proposals from Smith-Lever 3(b) special need funds, Smith Lever 3(d) funds, or Extension Service Administrative funds.
  28. State Cooperative Extension Service - The Cooperative Extension Service (CES) of the designated 1862 Land-Grant Institutions in the 50 States, Puerto Rico, Guam, the Virgin Islands, the District of Columbia, American Samoa, Micronesia, and the Northern Mariana Islands.
  29. State Extension Service - Includes both the State Cooperative Extension Service and the 1890 State Extension Service.

  30. State Funds - Funds appropriated by State legislatures, either to institutions for use in Extension work or direct to the State Extension Service.

 

 

 

Revised May 1994