Training for Extension District Boards

Sets Financial Reporting Requires Annual Registration Fee

 Registration  Budget  Amendments  Year-end financial – Actual  Uniform Financial Information Report  Audit

 Required annually – next due date July 15, 2015  Less than $100,000 - $25.00  $100,000- $500,000 - $250  Over $500,000 - $500

 Department for Local Government website  Financial Management and Administration  Special Purpose Governmental Entities  Financial Disclosure  County

 When you go to DLG site – If you see your District Board name, you are registered.  After you are registered and paid fee, you may enter financials.  Select SPGE Non- enterprise – With taxing authority  Log in using User Name and Password  Enter Dashboard

 Update Board members or any information as it changes – January 31 of each year  If contact agent changes or person submitting information changes – make changes when it occurs.

 Due date July 15  Go to Extension District Board website – information will prepopulate information needed for DLG  Print off information  Re-key information into the DLG site  Workbook for Non-enterprise on DLG

 NOTE: ◦ Enter Budget Estimates ◦ Hit “Next” ◦ Hit “Verification Screen”  Once you hit verification screen, YOU CANNOT EDIT.

 Due by June 30, 2015  Budget amendments must be made by same ordinance used to pass the budget – that means go back to Fiscal Court.  Line item transfers may be done with board approval – budget amendment is not required  New unbudgeted revenue must be added to the budget by amendment before monies can be spent.

 Due date: September 1, 2015 for FY  This will be made through the already – submitted financial disclosure form on the DLG web-portal  Once you hit verification screen – this will be open to the public

 Due May 1  REVIEW, REVIEW, REVIEW  Workbook and instructions on DLG site  EDITING is available on site and you can print the report.

July 1, 2015 New requirements take effect and are applicable to FY June 30, 2016 Deadline for reporting FY to DLG

 All District Boards complete annual financial statements- which remain in the District. Do not report to DLG  Less than $100K Attestation every 4 years  $100K- $500K – Independent audit every 4 years  Over$500K Independent Audit every year

 Upload all audits to DLG site and send a copy to the appropriate District Director.  Must be in PDF format

July 15, 2014 Fiscal Year budgets are due to DLG October 1, 2014 Open date for online portal; open to public

January 31, 2015 Update board members and contact agents at DLG site April 15, 2015 Extension budget due to Fiscal Court

May 1, 2015 UFIR due to DLG June 30, 2015 Budget amendments due to DLG for FY

July 15, 2015 SPGE budgets are due to DLG; yearly fees due also July 1, 2015 New audit requirements take effect and are applicable to audits of FY September 1, 2015 Budget to actual due for FY

September 1, 2015 Publish physical address where public may view adopted budget, financial statements and audits/attestation reports. Give time for reviewing this information. July 1, 2016 FY15 audits are due to DLG

Do we still have to submit budget to Fiscal Court? Yes, our statutes say we must submit by April. Do we still have to publish financial statement in the newspaper? By September 1 of each year we must publish the location where the adopted budget, financial statements and audits/attestation reports may be examined by the public (Extension Office, address, and times for reviewing this information).