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

SECTION B - AUTHORITY

The basic authorities for allocating Federal funds to the States are contained in the Smith-Lever Act, the Renewable Resources Extension Act, District of Columbia
Postsecondary Education Reorganization Act, the Food and Agriculture Act of 1977, the Agriculture and Food Act of 1981, the Food Security Act of 1985, and the FACT Act. In addition, the following documents have a direct bearing on the allocation and expenditure of Federal funds for Extension programs:

1. Memoranda of understanding between the Department and the 1862 Land-Grant Institutions.
   
2. Memoranda of understanding between the Department and the 1890 Land-Grant Institutions.
   
3. Single project agreements between the State Cooperative Extension Service and the Extension Service.
   
4. Plans of work submitted by the State Extension Services and approved by the Administrator for Extension Service.
   
5. Annual budgets prepared by the State Extension Services showing proposed use of funds available to the State.
   
6. Annual financial report showing funds expended for Extension work.

Chapters I and II of the Handbook also provide information on some of these documents.

Revised May 1994