County Grant Administration

Both the university and county extension councils have legal authority to submit grant proposals. In determining the appropriate administrative entity, there are several factors to consider:

Project magnitude

Consider a county council's capacity to administer projects that require employing additional staff, providing governmentally required assurances, submitting financial reports and audits, and securing legal advice.


Matching requirements can be onerous. If we commit match or cost share, it must be documented. Many times, that is done by documenting a person's time on a project. However, legally, councils cannot commit the time of regional extension specialists. They are University employees, not council employees.

Rules and regulations

The rules and regulations of some entities, such as governmental agencies, are substantial. The University has the resources and processes to meet those requirements.

Funding source preferences

Some funding sources only fund locally based organizations, such as a county council, while others work only with larger institutions, such as the University.

Although the University and county extension councils do not have 501(c)(3) status, they are treated as not-for-profit organizations under IRS regulations, as described in Section 170 of the federal income tax statutes. The IRS has provided an advisory letter stipulating this status for both the University and councils. This letter generally is sufficient when submitting proposals to organizations requiring 501(c)(3) documentation.

Fixed Assets Inventory

County Extension Offices are required to maintain a list of all office equipment and furniture, known as Fixed Assets.   An Inventory of all Fixed Assets should be updated annually.

The County Program Director and County Bookkeeper, in consultation with the Extension Council, may elect to maintain a list of items manually, use Word or Excel, or may enter appropriate data into one of the following two computer programs.  Click the appropriate link below to retrieve instructions.

Microsoft Access Fixed Assets Inventory

This Access Inventory program was created and tested in consultation with a Fixed Assets Committee, comprised of Bookkeepers and CPDs.

First time setup

Start by making a copy of this folder to your office file server:

Updating an existing database

For counties currently using an inventory file, but need to update, copy/paste from:

Master Gardener Program fiscal policy

Procedure to manage Master Gardener accounts

Master Gardener accounts should be set up so that all finances flow through the Extension council's account.

If a Master Gardener group desires their own checking accounts, they must provide periodic financial reports to the county extension council.

If the Master Gardener group has a separate account, use of the council's tax exempt status will need to be negotiated with the council.

Allocation of Youth Internships

Statement of Purpose:

The purpose of the funding model is to move the routine decision making about how to utilize the scarce resources available for youth educator, youth associate and youth assistant positions from the university level of MU Extension to the regional level. Knowledge of what resources are available and the authority to make decisions on the wise use of resources will:

• Take the uncertainty out of filling a vacant youth position
• Use the state resources to leverage local or other resources to increase the support for these positions
• Address regional priorities in these positions
• Inspire partnerships among counties to capitalize on shared interests and needs in this area

Ops Reports and White Papers

Fixed Assets

Microsoft Access Fixed Assets Inventory

Instructions for Fixed Asset Inventory (PDF)