Please DO NOT INCLUDE 4 H FUNDING in your responses to the following questions.

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1 Results of County Extension Director Survey on the Status of Local Extension Bank Accounts 1. Does your county use the 4 H Association as a bank account for programs other than 4 H? a. No 57 b. Yes 7 Please DO NOT INCLUDE 4 H FUNDING in your responses to the following questions. 2. Which financial activities do you currently handle in your county bank accounts? a. Grants 30 b. Gifts 42 c. Program fees/registrations 57 d. Sale of publications 24 e. Fees for customized services 23 f. Other uses: Merchandise sales 3. How many accounts do you currently have? a. None 5 b. One 38 c. Two 13 d. Three 6 e. Four 4 f. Six 1 g. Seven 1 4. How many banks do you currently use? a. None 7 b. One 42 c. Two 13 d. Three 5 e. Four 1 5. How are your accounts registered for tax purposes? a. Someone s Social Security Number 6 i. If yes, whose SSN was used? (Answers: Board of Directors; Jay Hebert; Don t know; Tanessa Byrd; Melissa Brown; a volunteer) b. EIN 39 c. 501(c)(3) 19 d. We use a county government account 16 e. Other 4 (4 H checking; EIN of UF; Total Business Banking). 6. Do you file a Form 1099 with the IRS for any of your bank accounts? a. No 47 b. Yes Estimate the average total annual receipts (income) for all accounts in each category: a. Grants. i. None = 34 ii. $0 $1K = 10 iii. $1K $5K = 10 iv. $5K $10K = 3 v. $10K+ = 11 b. Gifts. i. None = 29 ii. $0 $1K = 19

2 iii. $1K $5K = 14 iv. $5K $10K = 2 v. $10K+ = 4 c. Program fees. i. None = 15 ii. $0 $1K = 15 iii. $1K $5K = 9 iv. $5K $10K = 10 v. $10K+ = 19 d. Sale of publications. i. None = 45 ii. $0 $1K = 20 iii. $1K $5K = 3 iv. $5K $10K = 0 v. $10K+ = 0 e. Fees for customized service. i. None = 54 ii. $0 $1K = 7 iii. $1K $5K = 4 iv. $5K $10K = 2 v. $10K+ = 1 f. Other. i. None = 49 ii. $0 $1K = 4 iii. $1K $5K = 4 iv. $5K $10K = 6 v. $10K+ = 5 8. Who conducts your annual financial review? a. Review committee selected from a larger overall or program committee 35 b. County auditor 10 c. Local CPA or banker 15 d. Other 16 (volunteers with financial mgt background; advisory committee; accounting firm; financial institution; several responses of nobody does it or no official audit ). 9. Do you have to pay for your financial review? If yes, how much? a. No 53 b. Yes 9 (from $100 to $3,000). 10. Do you have a written procedure/policy plan and forms for taking in funds, depositing, check writing, etc a. No 8 b. Yes Do you use computer accounting software to keep records? a. No 11 b. Yes Who in your office is responsible for the financial records? Typical answers: Staff support person; office manager; secretary; 4 H Agent; Program Assistant; Finance Dept. in the county; administrative assistant; volunteer; program technician; CED; Advisory Board Treasurer. 13. Who oversees this person or persons? Explain.

3 Typical answers: CED (most popular answer); Agents; Extension Advisory Committee; County Clerk; Secretary; County Administrator 14. How long do you keep transaction records and other account information? ( Answers fell into these categories: As required by law; 3 years; 5 years; 7 years; 10 years; never discarded; indefinitely; per FL statutes; per 4 H Assn. policy) 15. Do you have a written procedure/plan for record keeping? a. No 20 b. Yes Do you feel your current system is working? No 4 Yes 58 Mostly good, but would love to have "official" Generally, although I am sure there is room for requirements to ensure we are following proper improvement. procedures. Need more guidelines for audits and future tax returns. But we are intending to formalize additional accounting procedures and processes. Yes and No Receipts are kept, transaction log is kept and checkbook is balanced. Could be better. Using a financial program designed for bookkeeping. Yes. People who take in money are not the money counters. Three people have the code to our safe. We have the same plan in place for office accounts and the 4 H Association DBA the 4 H Foundation. The system has been approved by an accountant and recommendations for changes in procedures are run by the accountant. Could be improved. But, worry that I am not educated in auditing and bookkeeping. It was set up in our by laws in What changes would you like to see in your current system? Those who do not want changes. None Continued strong support from UF to keep these accounts as UF Extension accounts, not county government accounts which might include a statewide EIN or non profit status for all county accounts. Those who do want changes. How to house funds outside of 4H I think the accounting procedures for the HCE and Master Gardener accounts could be improved. We do audits on these accounts every year. Accounting software specifically for UF Extension programs, training for cash handling, policy and procedure guidelines for preferred accounting practices, policy concerning number of accounts allowed (mingling of funds from different

4 programming). I am comfortable with the procedures we use for A more user friendly quicken books the accounts that we control in the office. Standardization. Quality comes with consistency. I would like to be a 501c3. Something other than QuickBooks that is easier to use This account needs to be set up as a 501c3 or whatever is needed for an account this small. The account balance is always less than $2500. An updated bookkeeping program working with a 2007 version of QuickBooks. I wish we had support staff to take care of this time consuming process but we just don't. Get 501C3 designation through IRS. I would like to have a way that an accountant could do an "unofficial audit" in addition to the committee audit. Would like to move the money that is in county BoCC accounts into outside bank accounts so that it's protected and can't be "sucked back in" to the General Fund. Would like to see it in separate account. Some specific instructions that we can comply with. I think we are doing a good job and talk periodicially with a banker to get any suggestions. The County Extension Director should be a signature holder on the account in order to access it. CED will not sign checks but will be able to go to the bank (with at least one or two other signature holders) to make changes, if needed. Right now, the three people on the account can access the account. CED can't get information from the bank directly or electronically. I would like to take my office assistant off the account. Two signatures are required on all checks. However, she is of one of the three signature holders on the account. It is difficult tracking down volunteers to get signatures. Better documentation. Audit/financial review, written procedures/ financial guidelines, someone to train us. Written procedures, annual training and updates, assistance with auditing, etc. It gives me great relief and peace of mind to have strict procedures and good oversight of all funds. Complete overhaul of procedures. This protects individual agents, me and the entire system. The County Revenue account also rolls

5 over year after year and we receive a small percentage of interest each year. Amounts requested over $ must receive approval from OFMB through a written justification. Overall our system works. It is isn't up to me though as we are just following county policies System works good. Have check request forms in place and an approval progress for the check requests and then only one person writing checks and doing data entry into QuickBooks. More specific guidelines from UF. Improved integration of UF accounts. For example, it would be helpful to have an overview of UF funds available to us, such as restricted and limited pesticide funds and EDIS funds. For some reason, the bank account we inherited was created with the EIN of the University of Florida. I believe that needs to change. I also need to learn more about required tax forms. 18. How do you currently spend your funds in your bank account? General answers: a. Support or enhance extension programming. b. Travel. c. Association memberships. d. Camps. e. Food and beverage. f. Supplies. g. Scholarships. h. Garden upkeep. i. Equipment. j. Booth and display items. k. Technology. l. Printed materials. m. Continuing education. n. Funeral flowers. o. Landscape maintenance. p. Speaker fees. q. Kitchen supplies. r. Whatever we cannot use county money for. s. Rain barrels. t. Furniture. u. Office supplies. v. Awards. w. Cell phone reimbursement. 19. What else would you like us to know about your county bank accounts? 1. Need guidelines. 2. They make us more flexible to respond to needs in the office compared to county funds which are very restrictive and take time to approve...could not function efficiently without them! 3. Nothing. 4. We need to establish an Extension Advisory committee account in Flagler County since we can no longer use the 4 H account for non 4 H funds. Before the 4 H account was

6 put under the state 4 H Association, we had line items for other programs. Now that we can no longer handle those funds in the 4 H account, it has been difficult to open another account without an EIN number and we cannot use a social security number. 5. Nothing else. 6. We would like to separate agent accounts instead of having them lumped together. 7. The county has been looking pretty closely at our accounts. 8. They are essential to our daily operations and provide funds to make up shortfalls, provide lunches etc. 9. A lot to manage on top of personnel issues, programming, maintaining partnership, time approval, etc... Each separate account can take a significant amount of time to manage. 10. I believe that the system that we have works fine. 11. Nothing 12. Our county bank accounts follow UF policies; however county is not aware of these accounts. 13. A check requisition is filled out and signed by the Extension Director before a check can be written. We must have a bill or invoice before a request can be made. Each check must have 2 signatures of advisory board members. No agents or county staff can be an approved signer. 14. Nothing else. 15. Once we set up policies and procedures for this process, installed a safe, were audited by the Clerk of the Court, and learned the CLAS system, everything has gone smoothly ever since. I don't worry as much about theft and feel we are financially accountable for all monies that flow in and out of our office. We can use our county credit cards in these accounts, which make access quick and easy. 16. Nothing. 17. No one in our office has signatory rights for foundation or office accounts. We can deposit and transfer only. 18. In this day and age, it is very difficult to find a volunteer willing and able to take on such a responsibility. We presently have that person. 19. Nothing. 20. Nothing. 21. CED gets a printout at least monthly and/or as needed to track spending. I also approve purchases prior to spending on all accounts. 22. It is an important source of local funding in conducting our educational programs. 23. Pinellas County requested all outside Extension accounts closed after audit in Only the 4 H Association has a bank account in Pinellas. 24. They provide us with the ability to buy food which is so critical because there is no other way to do it. It also can supplement other needs in the office. 25. They are REALLY IMPORTANT to help us obtain the things we REALLY need but don't always have the flexibility for or money. 26. We just acquired the books and are in the process of setting up the financial record keeping and monitoring system in Franklin County. 27. The bank said we could not add signatories to the Extension Bank Account without being registered in the Florida Department of State Division of Corporations (Sunbiz). 28. The provisions of the Memorandum of Understanding that govern our operations require that "The Extension program shall follow COUNTY fiscal processes and policies for COUNTY operating funds." Administering operating funds through County fiscal

7 processes and policies allows us to leverage the robust support and accountability afforded by this existing system. 29. I don't think there was a question about signatories, but we do have oversight of the account by two signatories and a limit to the max amount of a check that can be approved by one signatory. 30. Nothing. 31. This is handled by a banking professional. 32. Checks are signed by two 4 H Volunteers 33. Nothing. 20. How can we support you in the management of these accounts? 1. House funds at UF. 2. Continue to support us with flexible guidelines which you already have in place and back us up when issues related to the accounts come up from outside sources...thanks! 3. Rather you didn't. Our system works fine for our purposes. 4. Help provide us with an EIN number to open an additional advisory committee account. 5. Maybe some additional ideas on how to generate some income to put into these accounts. 6. No support needed, currently use Quicken 2013 software. 7. Annual audit assistance, clear and simple guidelines. 8. Maintain the "Policies and Procedures for Handling Funds in County Extension Programs" last updated Nov. 28, This is the policy we are using c3 status so we can accept grants (like 4 H is doing). 10. Agents need help in creating budgets and effectively planning the use of funds that are in the account. 11. When additional software is needed, would like for you to supply it. 12. Standardization. Need a toolkit for managing accounts. Establish a hub for UF/IFAS information. Update what is on website (pubs and forms) and revise to make more current. Provide CED webinar on management of bank accounts. 13. Administrative Assistant training. 14. We spend county budgeted funds on a reimbursement cycle. 15. Large accounts like Master Gardener account would be nice to have under an umbrella like 4 H, as long as there was access from the agent. 16. Give us direction if we need to change procedures. 17. I feel very supported through the County. It took about a year to set up this system for the department and it has worked extremely well, with excellent oversight. The County views this as a positive step in raising funds to help support the department. This is not a unique situation for other County departments that collect fees. 18. Probably not required. 19. Please don't make us go to another system! This system works well and we are fiscally responsible! 20. Assist with official IRS designation. 21. I would like to sit down with someone from UF who could look over what we are doing and make recommendations to make it smoother (and be sure we are legal)! I would love it if the University could pay for bonding for the people who deals with the office account. The Foundation bonds them for their handling of their funds. 22. Procedures for forming non profit "Friends of Extension," or some such accounts. 23. Keep us abreast of any rules (new or frequently misunderstood), particularly with the IRS. Let us know where the resources are to assist us.

8 24. Come to our rescue when county government begins to question these accounts. It hasn't been a major issue so far, but just in case. 25. Making sure that we have the most current guidelines for county accounts. 26. Since they are county accounts, I don t really see how you could. 27. Train us on proper procedures (including staff) to ensure we don't do anything illegal! 28. Assist with audit, assist in developing proper procedures, assist in training on updates, taxes, etc. 29. Have a state wide policy procedure in place. Training for Office Manager on Quicken. State purchase of the software license. Don't take county monies away from the county. 30. Need help purchasing money management software and training for staff on the new software. 31. Having an overview of funds available through the University would support the responsible use of such funds by allowing us to incorporate that information into our annual financial planning process. 32. None needed unless could obtain a generic 501c3 to be used when applying for grants that require the number. 33. I am ignorant of, and have not had time to learn which tax forms to complete. 34. Nothing. 35. None at this time. 36. No support needed. 21. Additional comments I've encouraged the agents in my office to have a plan to use their funds. Money should not sit in a bank account just for the sake of having money. 3. Bylaws are helpful. Any input and direction is appreciated. Thanks for starting with this survey! 4. Once everything is set with the 4 H Association county accounts, it may be a good idea to umbrella other accounts under the 4 H Association. 5. As we look towards a cost recovery system, in many cases the county is not aware of these accounts. The county would consider this revenue and we don't want that to be included in our county budgets. 6. None at the moment. 7. I can't go back to the previous page to answer your questions! I think it was about overall funding? County funding: $361,528 (26%) State funding $530,538 (37%) Agent resources grants, in kind donations, sponsorships, program monies $527,903 (37%) I feel we are doing a good job but had some bumps as we attempted to separate monies from 4 H. Although the money was comingled when in the foundation, a strict accounting was always done, separation of duties was strictly adhered to and I never felt uncomfortable signing my name for approval for funds spent. 10. Our Foundation is indispensable and so handy to help enhance our programs. 11. We have a good system that's working. The Master Gardeners don't like it but they will have to live with it. Please share with other CEDs to never allow the county finance department audit bank accounts. Although they were thorough in their audit, it was difficult at times. This was a lesson learned but I had the support of my county manager who agreed that our funds belong to the university. The county has made it possible for us to have a credit card on our bank account. We charge more than we use checks. At

9 the end of the month, we send the credit card statement along with a check for that amount to finance. CED still has to approve charges before funds are spent. 12. We have developed a good system of accounts receivable and payable, requesting of funds, and accounting practices. 13. We need manual A to Z on how to set up the financial record keeping system in this office. Do not make small Extension Offices separate their checking accounts. Allow them to monitor the use of funds closely while still operating out of one account. 14. Need more specific directions for handling tax related responsibilities and need a liaison in Gainesville to call for guidance to be able to ask specific questions. It would be helpful to have an auditor at the University that could do a yearly audit of the Extension Bank Account. 15. We also have two advisory committee accounts that are being moved over to our county account, as all other advisory accounts already have. In addition, we have a memorial fund through UF for a former staff member here. We did not include these in the question about the number of accounts. 16. Overall, the accounts are well managed and audited annually, local procedures are in place to ensure accountability. 17. These accounts were developed to enhance extension programs because of the continued budget cuts by IFAS and the county. They are needed to be able to purchase food for programs, travel for agents and the many items we no longer have funds for coming from official sources. 18.