Development of the County Extension budget is the responsibility of all agents, the County Extension Council and Extension District Board in counties that have a board.

 I.     AGENT INVOLVEMENT

A.  Before January 31, all agents working together in consultation with the Area Extension Director, identify budget needs. These budget needs should include travel, agent and support staff salary adjustments, equipment, supplies, facilities and programs.

II.     COUNCIL INVOLVEMENT

A.  Following the agent discussions preliminary budget discussions need to be held with the County Extension Council.  If the county has an Extension District Board, the council should develop budget recommendations to be used by the district board. (KRS 164.655(8).)  If there is an Extension District Board organized without a tax, the County Extension Council and District Board should make plans for obtaining appropriation from the fiscal court. The County Cooperative Extension Service Budget Plan should be used to help council and board members understand the budget.

B.  In counties without a District Board the County Extension Council should appoint a budget sub-committee to obtain the appropriation from the Fiscal Court.

III.    PREPARATION OF COUNTY COOPERATIVE EXTENSION SERVICE BUDGET PLAN

A.  Complete Cooperative Extension Service Budget Plan by March 15 and submit to the Area Extension Director for his/her review before final discussion with the District Board. This plan sheet is for planning purposes.

B.  In counties with a District Board and a tax, projected income must be determined before a budget can be developed.  The previous year assessment and previous 3-year averages increase at current tax rates are the best budget guides.

D.  County Cooperative Extension Service Budget Plan will transfer the proposed budget figures to the Kentucky Department of Local Government Special District Budget Form.

IV.    BUDGET REVIEW BY COUNTY EXTENSION COUNCIL - KRS 164.655(8)

A.  It is recommended that a budget review should be conducted by County Extension Council following the approval of the budget by the fiscal court or the Extension District Board. The purpose of this review is for the council to completely understand the final budget and disposition of the funds and to determine the board’s response to their recommendations.

V.     EXTENSION DISTRICT BOARDS FILING BUDGET WITH JUDGE EXECUTIVE

A.  Extension District Boards are required by KRS 164.655(8) to file their budget with the county judge executive by April 15 of each year, using the Department for Local Government budget forms. If there are circumstances that keep the Board from filing their budget by this date it should be filed as soon as possible thereafter.

VI.  UK - CES POLICY FOR COUNTY EXTENSION DISTRICT BOARD RESERVE FUNDS

County Extension District Boards can have up to one year's worth of an operating budget in a reserve account for emergencies. This may be in the form of capital improvement funds, equipment fund and/or reserves. Any monies over one year's operating fund must be in capital improvement funds, equipment funds and/or operating reserves. All Extension District Boards must develop a written 10-year Capital and Reserve plan for the expenditure of all reserve funds which should involve input from the County Extension Council. Plans for large equipment, capital expenses (buildings, property, additions, etc.), additional staffing, and emergency (disaster) plans are to be included in the plans. Written plans must be recorded in the minutes of the District Board and copies sent to the Area Extension Director. Updated plans are to be submitted each year with county budgets.