FINANCIAL MANAGEMENT ORIENTATION

Account Types and Use:
A description of different account types and how they are to be used for county Extension accounts is contained in this document.

Accounting Requirements:
This section includes information on record keeping, signature approval procedures, purchasing procedures, petty cash fund policy, audit requirements, financial guidelines for county Extension accounts, and unallowable expenditures.

Financial Guidelines for County Extension Accounts:
This document describes the policies and guidelines concerning county Extension accounts.

Annual Audit Guidelines:
This section includes information on materials you will need to do an audit, a list of items to review, and development of the audit report.

Investment Guidelines:
Become familiar with these guidelines if your county is considering investment types of activities as an alternative way to raise needed funding.