The Extension District Board is an agency of the state to function with authority for making fiscal and financial decisions for the Extension District in cooperation with the University of Kentucky. Extension District Boards are authorized through KRS 164.605-164.675.  

The County Extension Council provides advice, recommendations, and assistance to this board in making decisions for the overall well-being of the people and communities in the Extension District.  

These Extension District Board guidelines have been prepared to help Extension employees, County Extension Councils, and Extension District Boards be more knowledgeable of procedures and more accountable for the funds for which they are responsible. This manual relates these guidelines to Kentucky Revised Statutes, Policies of the Kentucky Cooperative Extension Service, and the Kentucky Cooperative Extension Service Council System manual. 

This manual explains the Cooperative Extension Service policies and procedures. The governing regulations, administrative regulations, and human resources policy and procedure administrative regulations apply to all University employees. This department has additional policies that apply to CAFE and/or Extension employees in order to meet departmental need. They have been reviewed for consistency with University governing regulations, administrative regulations, and human resources policy and procedure administrative regulations. If you have questions about a policy, refer those questions to your supervisor for guidance.  

KY Revised Statutes List for Extension District Board and County Extension Council (1F)

KY Revised Statutes Regarding Cooperative Extension

Operational Recommendations for Extension District Board

Organizational Guidelines for County Extension District Board (refers to KRS)



State and County Extension Advisory Councils

     County Extension Council Officers Form

General Information

Audits and Attestation Engagements (6F)

Budgets - County

            Guidelines for Completing the Budget Plan (5A)          

            Financial Operations Overview Training   

Building Recommendations - Major Constructions

          Competitive Bids (3E)

Cell Phones (10A)

Delegation of Authority Description (1D)

Delegated Authority Document (Word)

Financial Forms

     Special  District Reporting Form-2025

     Special District Reporting Form 2025-Fillable

     Application for Exemption from Property Taxation

     Telecommunications Tax

Guidelines for Conducting Hearings for Tax Rates

            County Property Tax Rates (5B)

            Suggested Public Hearing Notice or Advertisement for Increase above Compensating Rate

            Suggested Newspaper Notice to Follow Public Hearing

Money Handling Procedures



Open Records and Open Meetings

Personal Service Contract - Extension District Boards wishing to enter into personal service contracts are encouraged to seek the advice of local counsel.



Pledged Security Agreement Sample



Quorums and Proxy Voting

Remuneration for District Board Member and Treasurer



Vehicles-County (4B)

     Sample Vehicle Usage Policy for District Board owned Vehicles

     Vehicle Mileage Log

     Vehicle Mileage Log (fillable)