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 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 emblem and therefore are subject to EXTENSION district fiscal policy. EXTENSION will: • Provide payment/reimbursement within the regular billing cycle after being directed by the CLUB (EXTENSION billing cycle is bi-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, provide a W9 to any business from which CLUB purchases goods/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. • Online and advance purchases can be coordinated through EXTENSION. Advanced purchases for time-sensitive events 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 Polk County Council. • Accept photos/scans of receipts sent by electronic means such as email. • 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. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday before the bi-weekly billing cycle; original receipts are preferred but photocopies are acceptable and may be emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009). • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require two signatures from unrelated 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 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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: •  Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklyon 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 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 to extend the services.  Applies tax-exempt status for sales tax when purchasing goods/services for CLUB. •  Annually complete an audit of the EXTENSION operating fund. • Online  With time permitting and advance purchases can prior communication be coordinated through EXTENSIONable to produce checks in support of time sensitive events/activities. Advanced purchases for time-sensitive events 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 Polk 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 emailemail and/or text. •  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. CLUB will: •  Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday at least two business days before the bi-weekly end of the billing cycle; original . Photocopies of receipts are preferred but photocopies are acceptable and may be emailed or texted to xxxx0Xxxxxx@xxxxxxx.xxx, faxed start the payment process.  Provide a Payee Report to 515.967.6164, or mailed to the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)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. All claim forms will require purchased by check, cash and/or EXTENSION credit card with two signatures from unrelated individualsleader(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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: • Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (Checks are cut on or around the 1st and 15th of each month). EXTENSION billing cycle is bi-weekly)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 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 to extend the services. • Apply tax-exempt status for sales tax when purchasing goods/services for CLUB. • Annually complete an audit of the EXTENSION operating fund. • Online and advance purchases can be coordinated through EXTENSION. Advanced purchases for time-sensitive events 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 Polk 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. 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 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 fundsfunds and materials. • Abide by and enforces the Xxxxxxxx County 4-H Financial Guidelines CLUB will: • 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 must be received in EXTENSION by 5 PM the Thursday 48 hours before the bi-weekly end of the billing cycle; . o To start the payment process: submit original receipts are preferred but photocopies are acceptable and may be and/or emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009). • Identify who the check is made payable to and the purpose photo 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. • Provide EXTENSION with a completed finance claim with receipts and/or change for all items purchasedpurchased by EXTENSION check, cash, charge, and/or invoice within 72 hours of the purchase. All claim forms will require 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 (leader(s) and/or club treasurer) will need to be submitted within the billing 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. • 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 unrelated individuals.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. • Abide by the Xxxxxxxx County 4-H 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 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 emblem and therefore are subject to EXTENSION district fiscal policy. EXTENSION will: • Provide payment/reimbursement within the regular billing cycle after being directed by the CLUB (EXTENSION billing cycle is bi-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, provide a W9 to any business from which CLUB purchases goods/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. • Online and advance purchases can be coordinated through EXTENSION. Advanced purchases for time-sensitive events 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 Polk County Council. • Accept photos/scans of receipts sent by electronic means such as email. • 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. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday before the bi-weekly billing cycle; original receipts are preferred but photocopies are acceptable and may be emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to the office (1625 Adventureland Dr0000 Xxxxxxxxxxxxx Xx, Ste AXxx X, AltoonaXxxxxxx, IA 50009XX 00000). • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require two signatures from unrelated 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 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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: •  Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklythe 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 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 to extend the services.  Apply tax-exempt status for sales tax when purchasing goods/services for CLUB. •  Annually complete an audit of the EXTENSION operating fund. • Online  With time permitting and advance purchases can prior communication be coordinated through EXTENSIONable to produce checks in support of time sensitive events/activities. Advanced purchases for time-sensitive events 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 Polk Cerro Gordo County Council. •  Use the EXTENSION 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 emailemail and/or text. •  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. CLUB will: •  Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday Monday before the bi-weekly billing cycle; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed or texted to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. •  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) •  Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION charge accounts with two signatures from unrelated individualsleader(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 within 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.

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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: • Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklyof each month). • 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 to extend the services. • Applies tax-exempt status for sales tax when purchasing goods/services for CLUB. • Annually complete an audit of the EXTENSION operating fund. • Online With time permitting and advance purchases can prior communication be coordinated through EXTENSION. Advanced purchases for time-able to produce checks in support of time sensitive events or activities will require at least 2 weeks proper noticeevents/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 Polk 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. • 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. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday Friday before the bi-weekly billing cycle; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed or texted to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION credit card with two signatures from unrelated individualsleader(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 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. • Re-sign this agreement annually by Dec 1 and with change of club 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 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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: • Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklythe 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 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 to extend the services. • Applies tax-exempt status for sales tax when purchasing goods/services for CLUB. • Annually complete an audit of the EXTENSION operating fund. • Online With time permitting and advance purchases can prior communication be coordinated through EXTENSION. Advanced purchases for time-able to produce checks in support of time sensitive events or activities will require at least 2 weeks proper noticeevents/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 Polk Hardin 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 emailemail and/or text. • 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. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday WEDNESDAY before the bi-weekly billing cycle; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed or texted to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION credit card with two signatures from unrelated individualsleader(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.

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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: •  Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklythe 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 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 to extend the services.  Applies tax-exempt status for sales tax when purchasing goods/services for CLUB. •  Annually complete an audit of the EXTENSION operating fund. • Online  With time permitting and advance purchases can prior communication be coordinated through EXTENSIONable to produce checks in support of time sensitive events/activities. Advanced purchases for time-sensitive events 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 Polk 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 emailemail and/or text. •  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. CLUB will: •  Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday WEDNESDAY before the bi-weekly billing cycle; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed or texted to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. •  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) •  Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION credit card with two signatures from unrelated individualsleader(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.

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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: •  Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklyof each month). •  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 to extend the services.  Applies tax-exempt status for sales tax when purchasing goods/services for CLUB. •  Annually complete an audit of the EXTENSION operating fund. • Online  With time permitting and advance purchases can prior communication be coordinated through EXTENSIONable to produce checks in support of time sensitive events/activities. Advanced purchases for time-sensitive events 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 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 emailemail and/or text. •  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. CLUB will: •  Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday Friday before the bi-weekly billing cycle; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed or texted to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. •  Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) •  Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION credit card with two signatures from unrelated individualsleader(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.

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 emblem and therefore are subject to emblem. LINN COUNTY EXTENSION district fiscal policy. EXTENSION will: • Provide payment/reimbursement 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 (EXTENSION billing Billing cycle is bi-weekly2 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 electronically 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, requested provide a W9 to any business from which CLUB purchases goods/services to extend the services. • Will Apply tax-exempt status for sales tax when purchasing goods/services for CLUB. • Will Annually complete an audit of the EXTENSION operating fund. • Online With time permitting and advance purchases can prior communication, will be coordinated through EXTENSIONable to produce checks in support of time sensitive events/activities. Advanced purchases for time-sensitive events or activities will require at least 2 weeks proper notice. (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 Polk 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 emailemail and/or text. • Will 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 or disposal of the CLUB funds. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday before the bi-weekly billing cycle; original receipts are preferred but photocopies are acceptable and may be emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed club funds will go to the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009). • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require two signatures from unrelated individualsLinn 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 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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: • Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weekly1st and 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 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 to extend the services. • Applies tax-exempt status for sales tax when purchasing goods/services for CLUB. • Annually complete an audit of the EXTENSION operating fund. • Online With time permitting and advance purchases can prior communication be coordinated through EXTENSION. Advanced purchases for time-able to produce checks in support of time sensitive events or activities will require at least 2 weeks proper noticeevents/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 Polk 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 emailemail and/or text. • 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. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday before 10th or 25th of the bi-weekly billing cyclemonth; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION charge account with two signatures from unrelated individualsleader(s) and/or CLUB treasurer on the receipt. • Upon request provide minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes. • 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.

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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: • Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklythe 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 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 to extend the services. • Apply tax-exempt status for sales tax when purchasing goods/services for CLUB. • Annually complete an audit of the EXTENSION operating fund. • Online With time permitting and advance purchases can prior communication be coordinated through EXTENSION. Advanced purchases for time-able to produce checks in support of time sensitive events or activities will require at least 2 weeks proper noticeevents/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 Polk Cerro Gordo County Council. • Use the EXTENSION 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 emailemail and/or text. • 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. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday Monday before the bi-weekly billing cycle; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed or texted to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION charge accounts with two signatures from unrelated individualsleader(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 within 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.

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 emblem and therefore are subject to EXTENSION district fiscal policyemblem. EXTENSION will: • Provide payment/reimbursement payment within the regular billing cycle after being directed by the CLUB (EXTENSION billing Billing cycle is bi-weeklythree days before the 15th and three days before the 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 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 to extend the services. • Applies tax-exempt status for sales tax when purchasing goods/services for CLUB. • Annually complete an audit of the EXTENSION operating fund. • Online Only when absolutely necessary and advance purchases can with time permitting and prior communication be coordinated through EXTENSION. Advanced purchases for time-able to produce checks in support of time sensitive events or activities will require at least 2 weeks proper noticeevents/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 Polk 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. • 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. CLUB will: • Request reimbursement or payment of expenses must be received in EXTENSION by 5 PM the Thursday three days before the bi-weekly billing cycle15th of the month or three days before the end of the month; original receipts are preferred but to be provided. To expedite, photocopies are acceptable and may be emailed to xxxx0Xxxxxx@xxxxxxx.xxx, faxed to 515.967.6164, or mailed to start the office (1625 Adventureland Dr, Ste A, Altoona, IA 50009)payment process. • Identify who the check is made payable to and the purpose of the payment (i.e. food for meeting, CLUB activity) • Provide EXTENSION with a completed finance claim with receipts for all items purchased. All claim forms will require purchased by check, cash and/or EXTENSION credit card with two signatures from unrelated individualsleader(s) and/or CLUB treasurer on the receipt. • Extension Council reserves the right to request minutes approving a payment amount with two signatures (leader(s) and/or CLUB treasurer) on the minutes. • 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 with the EXTENSION office.