Common use of Public Funds Clause in Contracts

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is on the 1st and the 16th of each month).  Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each month.  Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  When requested provide a W9 to any business from which CLUB purchases goods/services.  Applies tax-exempt status for sales tax when purchasing goods/services for CLUB.  Annually complete an audit of the EXTENSION operating fund.  With time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx County Council.  Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  Accept photos/scans of receipts sent by electronic means such as email and/or text.  Not allow a CLUB balance to be negative.  In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  Request reimbursement or payment of expenses at least two business days before the end of the billing cycle. Photocopies of receipts may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card with two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  Monitor balances and will not spend the balance into a negative at any time.  Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the event.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is on the 1st and the 16th of each month).  Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each month.  Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  When requested provide a W9 to any business from which CLUB purchases goods/services.  Applies tax-exempt status for sales tax when purchasing goods/services for CLUB.  Annually complete an audit of the EXTENSION operating fund.  With time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx County Council.  Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  Accept photos/scans of receipts sent by electronic means such as email and/or text.  Not allow a CLUB balance to be negative.  In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  Request reimbursement or payment of expenses at least two business days the Friday before the end of the billing cycle; original receipts to be provided. Photocopies of receipts To expedite, photocopies may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION. )  Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card with two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  Monitor balances and will not spend the balance into a negative at any time.  Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the event.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages the CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblememblem and therefore are subject to EXTENSION district fiscal policy.  • Provide payment payment/reimbursement within the regular billing cycle after being directed by the CLUB (Billing EXTENSION billing cycle is on the 1st and the 16th of each monthbi-weekly).  • Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent electronically the first week of each month.  • Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • When requested requested, provide a W9 to any business from which CLUB purchases goods/services.  Applies services to extend the tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Annually complete an audit of the EXTENSION operating fund.  With time permitting • Online and prior communication advance purchases can be able to produce checks in support of time coordinated through EXTENSION. Advanced purchases for time-sensitive events/activitiesevents or activities will require at least 2 weeks proper notice.  • Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Polk County Council.  Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Accept photos/scans of receipts sent by electronic means such as email and/or textemail.  • Not allow a CLUB balance to be negative.  • In the event a CLUB is not current with the monthly submission of meeting minutes, EXTENSION may pause processing CLUB financial requests until the minutes are submitted. • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  • Request reimbursement or payment of expenses at least two business days must be received in EXTENSION by 5 PM the Thursday before the end of the bi-weekly billing cycle. Photocopies of ; original receipts are preferred but photocopies are acceptable and may be emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or texted mailed to start the payment processoffice (1625 Adventureland Dr, Ste A, Altoona, IA 50009).  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  ) • Provide EXTENSION with a completed finance claim with receipts for all items purchased by check, cash and/or EXTENSION credit card with purchased. All claim forms will require two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  Monitor balances and will not spend the balance into a negative at any time.  Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the eventunrelated individuals.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  • Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is on three days before the 1st 15th and three days before the 16th end of each month).  • Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each month.  • Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • When requested provide a W9 to any business from which CLUB purchases goods/services.  • Applies tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Annually complete an audit of the EXTENSION operating fund.  With • Only when absolutely necessary and with time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  • Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Delaware County Council.  • Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Accept photos/scans of receipts sent by electronic means such as email and/or textemail.  • Not allow a CLUB balance to be negative.  • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  • Request reimbursement or payment of expenses at least two business three days before the 15th of the month or three days before the end of the billing cyclemonth; original receipts to be provided. Photocopies of receipts To expedite, photocopies may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  ) • Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card with two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide • Extension Council reserves the right to request minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text • Submit or email a receipt/minutes with appropriate signatures in a timely manner.  • Monitor balances and will not spend the balance into a negative at any time.  • Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  • Deposit all funds raised by the CLUB in with the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the eventoffice.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  • Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is on the 1st and the 16th 15th of each month).  • Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each month.  • Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • When requested provide a W9 to any business from which CLUB purchases goods/services.  • Applies tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Annually complete an audit of the EXTENSION operating fund.  • With time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  • Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Franklin County Council.  • Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Accept photos/scans of receipts sent by electronic means such as email and/or text.  • Not allow a CLUB balance to be negative.  • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  • Request reimbursement or payment of expenses at least two business days before by the end 10th or 25th of the billing cyclemonth; original receipts to be provided. Photocopies of receipts To expedite, photocopies may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  ) • Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card charge account with two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide • Upon request provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text • Email a receipt/minutes with appropriate signatures in a timely manner.  Receipts for items charged to an EXTENSION account will be received by EXTENSION with two days of charge being made. • Monitor balances and will not spend the balance into a negative at any time.  • Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  • Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the event.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages the CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblememblem and therefore are subject to EXTENSION district fiscal policy.  • Provide payment payment/reimbursement within the regular billing cycle after being directed by the CLUB (Billing EXTENSION billing cycle is on the 1st and the 16th of each monthbi-weekly).  • Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of electronically each month.  • Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • When requested requested, provide a W9 to any business from which CLUB purchases goods/services.  Applies services to extend the tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Annually complete an audit of the EXTENSION operating fund.  With time permitting • Online and prior communication advance purchases can be able to produce checks in support of time coordinated through EXTENSION. Advanced purchases for time-sensitive events/activitiesevents or activities will require at least 2 weeks proper notice.  • Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Polk County Council.  Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Accept photos/scans of receipts sent by electronic means such as email and/or textemail.  • Not allow a CLUB balance to be negative.  • In the event a CLUB is not current with the monthly submission of meeting minutes, EXTENSION may pause processing CLUB financial requests until the minutes are submitted. • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  • Extension will NOT reimburse clubs for gift cards. • Request reimbursement or payment of expenses at least two business days must be received in EXTENSION by 5 PM the Thursday before the end of the bi-weekly billing cycle. Photocopies of ; original receipts are preferred but photocopies are acceptable and may be emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or texted mailed to start the payment processoffice (0000 Xxxxxxxxxxxxx Xx, Xxx X, Xxxxxxx, XX 00000).  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  ) • Provide EXTENSION with a completed finance claim with receipts for all items purchased by check, cash and/or EXTENSION credit card with purchased. All claim forms will require two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  Monitor balances and will not spend the balance into a negative at any time.  Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the eventunrelated individuals.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  Provide • Agrees to allow funds in each club account to be governed and managed by the respective club. Linn County Extension Council shall not use the 4-H Club funds for any other purpose than that which as authorized by the respective club, except in the event of the event of the club’s disbandment. • Will provide payment within the regular billing cycle (Purchase/Reimbursement Schedule) after being directed by the CLUB (Billing cycle is on the 1st and the 16th of 2 times each month).  • Will Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each calendar month.  • Will Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • Will When requested provide a W9 to any business from which CLUB purchases goods/services.  Applies • Will Apply tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Will Annually complete an audit of the EXTENSION operating fund.  • With time permitting and prior communication communication, will be able to produce checks in support of time sensitive events/activities.  (see Purchase/Reimbursement Schedule) • Will Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Will Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Linn County Council.  • Will Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Will Accept photos/scans of receipts sent by electronic means such as email and/or text.  • Will Not allow a CLUB balance to be negative.  • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal or disposal of the CLUB funds.  Request reimbursement or payment of expenses at least two business days before the end of the billing cycle. Photocopies of receipts may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card with two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  Monitor balances and club funds will not spend the balance into a negative at any time.  Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior go to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the eventLinn County Youth Programs committee.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem. 1.  Provide payment within the regular billing cycle cycle, after being directed by the CLUB (Billing cycle is on the 1st and the 16th third Tuesday of each month). 2.  Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to month prior. (Ex: Fiscal year report received on 12/19/18 will be sent the first week for time period of each month7/1/18-11/30/18) 3.  Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line. 4.  When requested requested, EXTENSION will provide a W9 to any business from which CLUB purchases goods/services. 5.  Applies Apply tax-exempt status for sales tax when purchasing goods/services for CLUB. 6.  Annually complete an audit of the EXTENSION operating fund. 7.  With time permitting and prior communication be able to produce checks in support of time sensitive events/activities. 8.  Provide a receipt to the CLUB representative when funds are turned over in to EXTENSION for deposit. 9.  Include all checks deposits and deposits transactions on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Xxxxxxx County Council. 10.  Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line. 11.  Accept photos/scans of receipts sent by mail or electronic means such as email and/or texte-mail.  Must be an original, itemized receipt (physical receipt or photos/scan of receipt is acceptable as long as it is legible). 12. Not allow a CLUB balance to be negative. 13.  In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  Request reimbursement or payment of expenses at least two business days before the end of the billing cycle. Photocopies of receipts may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card with two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  Monitor balances and will not spend the balance into a negative at any time.  Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the event.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  • Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is on the 1st and the 16th last Monday of each month).  • Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each month.  • Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • When requested provide a W9 to any business from which CLUB purchases goods/services.  Applies • Apply tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Annually complete an audit of the EXTENSION operating fund.  • With time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  • Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Cerro Gordo County Council.  • Use the EXTENSION credit card charge accounts at specified locations to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Accept photos/scans of receipts sent by electronic means such as email and/or text.  • Not allow a CLUB balance to be negative.  • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  • Request reimbursement or payment of expenses at least two business days the Monday before the end of the billing cycle; original receipts to be provided. Photocopies of receipts To expedite, photocopies may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  ) • Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card charge accounts with two signatures from leader(s) and/or CLUB treasurer on the receipt.  • Be allowed to use specified charge accounts as long as policies are adhered to. If a club chooses not to provide receipts or loses a charge card, this privilege may be revoked. • Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  • Email/text a receipt/minutes with appropriate signatures in a timely mannerwithin 30 days.  • Monitor balances and will not spend the balance into a negative at any time.  • Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  • Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the event.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  • Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is on the 1st and the 16th of each month).  • Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each month.  • Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • When requested provide a W9 to any business from which CLUB purchases goods/services.  • Applies tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Annually complete an audit of the EXTENSION operating fund.  • With time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  • Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Clinton County Council.  • Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Accept photos/scans of receipts sent by electronic means such as email and/or textemail.  • Not allow a CLUB balance to be negative.  • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  • Request reimbursement or payment of expenses at least two business days the Friday before the end of the billing cycle; original receipts to be provided. Photocopies of receipts To expedite, photocopies may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  ) • Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card with two signatures from leader(s) and/or CLUB treasurer on the receipt.  • Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt• Email or drop off receipts/minutes with appropriate signatures in a timely manner.  • Monitor balances and will not spend the balance into a negative at any time.  • Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  • Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4• Re-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy sign this agreement annually by Dec 1 and with change of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the eventclub treasurer and/or club leader.

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  • Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is Checks are cut on or around the 1st and the 16th 15th of each month).  EXTENSION will not spend club funds unless directed to do so by the CLUB. • Provide CLUB a financial report report, on a monthly basis basis, with cutoff date the last day of the month; reports to be sent the first week of each month.  • Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  • When requested provide a W9 to any business from which CLUB purchases goods/services.  Applies • Apply tax-exempt status for sales tax when purchasing goods/services for CLUB.  • Annually complete an audit of the EXTENSION operating fund.  With time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  • Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  • Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Xxxxxxxx County Council.  • Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  • Accept photos/scans of receipts sent by electronic means such as email and/or textemail.  Must be an original, itemized receipt (physical receipt or photos/scan of receipt is acceptable, if it is legible). • Not allow a CLUB balance to be negative.  • In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB fundsfunds and materials.  • Abide by and enforces the Xxxxxxxx County 4-H Financial Guidelines • All CLUB accounts will need to be closed by June 28, 2019 with the closing check submitted to EXTENSION. o If any CLUB funds are found to not have been deposited by June 28, 2019 or thereafter, will result in action being taken by Xxxxxxxx County Extension Council. • Request reimbursement or payment of expenses at least two business days 48 hours before the end of the billing cycle. Photocopies of receipts may be emailed or texted to o To start the payment process.  Provide a Payee Report to EXTENSION before October 31st : submit original receipts and/or emailed photo of each new 4-H year.  Identify who the check is made payable to and the purpose of receipts along with club minutes authorizing the payment (i.e. food unless previously submitted), and a Xxxxxxxx County Fund Request Form with two signatures (leader(s) and/or CLUB treasurer) o Reimbursement Xxxxxxxx County Fund Request Forms cannot be signed by the person(s) receiving the reimbursement. • Get approval to raise funds using the proper forms provided by the Extension Office. • Submit completed Xxxxxxxx County Fund Request Form for meeting, CLUB activity)each purchase. Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION.  • Provide EXTENSION with receipts and/or change for all items purchased by EXTENSION check, cash cash, charge, and/or EXTENSION credit card invoice within 72 hours of the purchase. o Only primary volunteer purchasers may make purchases via the Extension Charge Accounts. x X Xxxxxxxx County 4-H Fund Request Form with two signatures from (leader(s) and/or CLUB treasurer on club treasurer) will need to be submitted within the receiptbilling cycle of the charge account purchase.  • Provide minutes approving a payment including amount approved with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  • Monitor balances and will not spend the balance into a negative at any time.  • Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  • Deposit all current and past funds raised and/or collected monies by the CLUB in the CLUB line item in the EXTENSION operating fund.  Submit a • Abide by the Xxxxxxxx County 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the event.Financial Guidelines

Public Funds. Public Funds, as defined in Iowa Code Chapter 12C.1, are those funds owned by a public entity such as a county extension district. This includes both tax and non-tax monies. All monies generated by users of the district entity are owned by the district, not the user, and are under the control of the local extension council. All public funds are the legal responsibility of the extension council. Legal responsibility assigned by law cannot be transferred by extension council action. All public funds have the same legal requirements for accounting, reporting, auditing, proper signatures, segregation of duties, publishing, bonding, investing and uniform financial accounting procedures. EXTENSION recognizes and encourages CLUB to seek funding to support CLUB activities. Fundraising events/activities teach youth the value of teamwork, budgeting and fund management. These funds are raised using the 4-H name and emblem.  Provide payment within the regular billing cycle after being directed by the CLUB (Billing cycle is on the 1st and the 16th last Monday of each month).  Provide CLUB a financial report on a monthly basis with cutoff date the last day of the month; reports to be sent the first week of each month.  Receipt all revenue, make deposits to the bank per fiscal policy guidelines and post revenues to the CLUB account line.  When requested provide a W9 to any business from which CLUB purchases goods/services.  Applies tax-exempt status for sales tax when purchasing goods/services for CLUB.  Annually complete an audit of the EXTENSION operating fund.  With time permitting and prior communication be able to produce checks in support of time sensitive events/activities.  Provide a receipt to the CLUB representative when funds are turned over to EXTENSION for deposit.  Include all checks and deposits on the EXTENSION monthly financial reports to be approved by the ISU Extension and Outreach Xxxxxxxxxx Xxxxxx County Council.  Use the EXTENSION credit card to support CLUB activities and make payment at the next billing cycle to cover the expense from the CLUB’s account line.  Accept photos/scans of receipts sent by electronic means such as email and/or text.  Not allow a CLUB balance to be negative.  In the event a CLUB disbands, the Extension Council and CLUB members will determine the use and/or dispersal of the CLUB funds.  Request reimbursement or payment of expenses at least two business days the WEDNESDAY before the end of the billing cycle; original receipts to be provided. Photocopies of receipts To expedite, photocopies may be emailed or texted to start the payment process.  Provide a Payee Report to EXTENSION before October 31st of each new 4-H year.  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity). Only those listed on the Annual Payee Report are eligible to receive payment from EXTENSION. )  Provide EXTENSION with receipts for all items purchased by check, cash and/or EXTENSION credit card with two signatures from leader(s) and/or CLUB treasurer on the receipt.  Provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes.  Email/text a receipt/minutes with appropriate signatures in a timely manner.  Monitor balances and will not spend the balance into a negative at any time.  Provide an itemized list of funds to be receipted by payee and/or member when turning over funds from multiple sources. (i.e. funds from a sales campaign, collected program fee payments)  Deposit all funds raised by the CLUB in the EXTENSION operating fund.  Submit a 4-H Club Fundraising Request Form at least one full month prior to the planned event (email/text copy of the pre-event form is acceptable), and submit the post-event report to EXTENSION within 10 days of the conclusion of the event.