2. BUDGET PROCESS TRAINING
Prepared by: Extension Financial Operations

3. Timeline
Jul/Aug* - Recommended tax rates (if applicable) are calculated and sent to DB by District Support Staff
Sep* - DB meets to set tax rates
Oct** - Extension Tax Rates are reported to county/state
Nov** - Citizens of the county begin paying tax bills
Jan*- All agents work together with DD to identify budget needs
*approximate date
**definite date 3

4. Timeline Feb/Mar - CEC makes budget recommendations (KRS 164.655(8))
Mar 15* - DD will approve a budget to present to the DB
Apr 15** - DB must file the minimal budget with County Judge
Jul 1** - Fiscal Year begins
*approximate date
**definite date 4

5. Budget Planning & Preparation
Gather facts: include all anticipated income categories
tax revenue, carryover, interest, other income
Involve all Agents & District Board in process and decisions
involve CEC: program needs/budget recommendations
Be aware of UK’s share in cost of the CES Program
Include County Program Cost Share
Base Program Support Cost
Base Agent Compensation Contribution
County Contribution for Benefits 5

6. Extension Budget Template (Microsoft Excel)
Anticipated Income
County - Select your county from the Dropdown box next to County
Real Property - Info comes from District Director/District Support Staff and the board meeting that set tax rates in Sep/Oct
Assessment - Enter the Property Assessment from the DD/DSS
Tax Rate - Enter the tax rate levied by the District Board at the Sept/Oct Board meeting last calendar year.
Personal Property - Info comes from District Director/District Support Staff and the board meeting that set tax rates in Sep/Oct
Motor Veh./Watercraft - Info comes from District Director/District Support Staff and the board meeting that set tax rates in Sep/Oct
**Note - Motor Vehicle and Watercraft tax was capped in 1983 and cannot exceed the rate of January 1, 1983
Anticipated Delinquency
See county clerk or county sheriff for average local delinquency rates.
Collection
If the collecting agency (usually the Sheriff's Department) charges a percentage to collect the taxes, enter that percentage here. 6

7. Source of Income 7 Source of Income
Ext. District Tax - Will populate from information entered in the Anticipated Income
Other Ext Dist. Taxes - Funds generated by other taxes such as Franchise Tax or Coal Severance Tax. You can change these titles to reflect the source of income
Co. Gen Fund - for counties that receive appropriations directly from Fiscal Court.
User Defined - monies received from sources other than taxes or Fiscal Court. Examples would be local school board or United Way. You can changed the title to reflect that source.
Interest - this is the amount of interest anticipated to be generated on all funds held by the Extension District for the upcoming fiscal year.
Reserve - Any funds held in reserve such as savings accounts or CD's All monies held by the District Board need to be accounted for. No council funds need to be reported.
Capital Improvement Fund - Any reserve funds held for specific capital improvement expenditures.
Equipment Fund - Any reserve funds held for specific equipment expenditures.
Anticipated Carryover - Estimated balance of funds on June 30th of current year. (Excludes Reserves, Capital Improvement Fund, and Equipment Fund.) 7

8. Salaries (Full Time and Part Time/Temp)
Salary: Support Staff; Full Time; Partial Benefit Support
Enter the person's UK id (do not enter their name)
Enter proposed hourly rate
Enter hours worked per week.
Salary, benefits and amount will be figured automatically 8

9. Support Staff Salaries
Anticipated salary adjustments
Adjustments up to 3% (based on performance)
Counties will complete a Salary Recommendation Form for each county paid employee (TBA – probably June)
Adjustments should be included in the budget plans
Remember: All adjustments to salary must be approved by the UK Board of Trustees and will be effective July 1.
**Counties should postpone entering the budget into the DLG website until the budget is FINAL. 9

10. Salary: Professional Staff
Agent Compensation - Base Agent Compensation - From the dropdown box select the appropriate Base Agent Compensation Rate that applies to your county. See FY Budget Guidelines for details
Agent 4th and Up at Benefit Rate of 38% - Enter the person's UK id and salary. Benefits and amount will be figured automatically. 10

11. Determining Factors for Base Agent Compensation
Per Capita County Property Assessment
Indicator of the relative wealth of the county
Annual County Extension Operating Budget
Reflects the county’s traditional support for CES
Rankings Determined By:
Property Assessment & Operating Budget are combined
Counties are ranked highest to lowest, based on combined measure
Counties are grouped into 5 categories 11

12. Base Agent Contributions
2 Agent counties: Contribute $2,800 per year
3 Agent counties that move to 2 agent counties will contribute 2/3 of the base agent amount for Category V 12

13. Stop Gap Agents and Interns
Salary: Professional Staff
Stop Gap Funded Agent Positions - enter the person's UK id and appropriate salary amount (benefits and amount will be figured automatically)
Student Intern Position - Enter estimate for intern salary (benefits and amount will be figured automatically) 13

14. Stop Gap Funding Stop Gap Funding for an Agent after May 1, 2016
Cost to county - $3500/mo or $42,000/yr
As of July 1, 2018, Stop Gap Funding will be changing.
College Administration will consider allowing a county to “stop-gap” a vacant position on a case-by-case basis 14

15. Travel 15 Travel Enter employees name Enter amount to be budgeted
Ensure equity amounts among employee groups (Agents; Assistants; Support Staff) 15

16. Travel Mileage reimbursement rate
Effective January 1, mile
Be aware of all UK Travel Regulations
Reimbursements for travel must adhere to UK Guidelines
BPM link: 16

17. Professional Improvement Funds17

18. Professional Improvement (PI) Funds
Maximum Agent limit - $3500; Additional $1,000 for ESP
Acceptable Use of PI Funds:
Professional Association Dues
Travel and Subsistence
Registration fees for approved Prof. Meetings/Activities
Unacceptable Use of PI Funds:
Tuition of courses offered as college credit
Agent dues for outside professional, civic or assoc. (County may pay office memberships to local civic organizations)
See DD for approval
**Only budget PI funds when all other obligations are met 18

19. PI Funds for Support Staff
All Counties should include funds for staff training/development
Examples of PI Opportunities for Support Staff
Chi Epsilon Sigma
District Support Staff Training
CAFÉ Staff Appreciation Day at UK
Various Training opportunities throughout year
Suggested Guide for budget per support staff - $1500.
All support staff in a county should be budgeted at the same amount (exceptions may apply in unique cases)
**Only budget PI funds when all other obligations are met 19

20. Base Program Support Number: Drop down menu (2 agent or 3 agent)
Amount: Based on either 2 or 3 agent
Additional operational costs (per person) – Enter the number of additional staff in accordance to Guidelines for County Program Cost Share
Base Program Support
Number of professional Staff - Select from the drop down menu (cell E163) either 2 agent or 3 agent. Then select from the drop down menu (cell F163) corresponding value according to the Guidelines for County Program Cost Share. See FY Budget Guidelines for details
Additional Operational Costs (per person) - enter the number of additional staff in accordance with Guidelines for County program Cost Share. See FY Budget Guidelines for details 20

21. Optional County Support Costs
Postage - Counties wanting to send money to UK for extra penalty mail cost enter budgeted amount here
Publications/Order Entry - Counties wanting to send money to UK for publication cost enter budgeted amount here
Optional County Support Costs
Postage - Counties wanting to send money to UK for extra penalty mail cost enter budgeted amount here
Publications/Order Entry - Counties wanting to send money to UK for publication cost enter budgeted amount here 21

22. Office Operation: Compare to last years spending in each category
Agents should have equal appropriations for Program support funds
Program support funds can be budgeted for assistants
Capital Improvements here are funds within this year’s budget to be spent on capital improvements
Equipment funds here are funds within this year’s budget to be spent on equipment. 22

23. *Require board action to be spent.
Reserve for Emergency
*Require board action to be spent.
Reserve For Emergency
Items in these lines require board action to be spent
Capital Improvements Fund - Enter the amount to be budgeted for Capital Improvements
Equipment Fund - Enter amount to be budgeted for the Equipment fund
Reserve - This cell is the budget balancer. The amount is automatically calculated for this budget sheet. If the amount appears in parenthesis, you have overspent your funds 23

24. Extension Financial Operations Contacts
Tina Ward
Business Analyst
Ty Back
Fiscal Compliance Officer
ext. 229
Chris Shotwell
Director of Financial Operations
For questions regarding budget, please contact:
District Support Staff
District Director
Extension Financial Operations 24