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UFIR IFAS



Procedure for Handling 4-H Accounts: 4-H Financial Management
http://edis.ifas.ufl.edu/ ( Publisher's URL )
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Permanent Link: http://ufdc.ufl.edu/IR00001459/00001
 Material Information
Title: Procedure for Handling 4-H Accounts: 4-H Financial Management
Physical Description: Fact Sheet
Creator: Norman, Marilyn
Jordan, Joy C.
Publisher: University of Florida Cooperative Extension Service, Institute of Food and Agriculture Sciences, EDIS
Place of Publication: Gainesville, Fla.
Publication Date: 2007
 Notes
Acquisition: Collected for University of Florida's Institutional Repository by the UFIR Self-Submittal tool. Submitted by Melanie Mercer.
Publication Status: Published
General Note: "First published February 2007."
General Note: "4h 5.1"
 Record Information
Source Institution: University of Florida Institutional Repository
Holding Location: University of Florida
Rights Management: All rights reserved by the submitter.
System ID: IR00001459:00001

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4H 5.1 1 This document is 4H 5.1, one of a series of the Florida 4-H Program, Florida Coopera tive Extension Service, Institute of Food and Agricultural Sciences, University of Florida. First published Fe bruary 2007. Please visit the 4-H Website at http://4h.ifas.ufl.edu/Curriculum/index.h tm. 2 Marilyn Norman, Associate Professor in the Department of Family Youth and Community Sciences and State 4-H Program Leader, and Joy C. Jordan, Associate Professor, Department of Family, Youth and Community Sciences, Institute of Food and Agricultural Sciences University of Florida, Gainesville, 32611. The Institute of Food and Agricultural Sciences (IFAS) is an E qual Employment Opportunity Affi rmative Action Employer authori zed to provide research, educational information and other services only to individuals and institutions that function without regard to race, creed, co lor, religion, age, disability, sex, sexual orientation, marital status, national origin, political opinions or affiliations. For in formation on obtaining other ext ension publications, contact your county Extension Service office. The Florida 4-H Program is the youth development program of the Flori da Cooperative Extension Service/Institute of Food and Agricultural Sciences/University of Florida/Larry R. Arrington, Dean. Procedure for Handling 4-H Accounts: 4-H Financial Management1 Marilyn Norman and Joy C. Jordan2 There should be a clear organizational structure within the county 4-H program upon which the fiscal responsibility and accountability are placed. How is 4-H Funded? The 4-H Program is supported through both public and private funds at the county, state, and national levels. The public funds that the 4-H program receives from the county, the state, and the federal government provide the salary and support of personnel. These sources do not adequately support the educational programs and activities of the county program. Funds must be secured from private resources to augment the county 4-H educational programs and activities for youth. Who has Responsibility for Fiscal Management? The 4-H Program is a major educational effort that is central to the mission of the Florida Cooperative Extension system. The University of Florida Institute of Food and Agricultural Sciences has overall responsibility in the support of the 4-H Program. Any 4-H organization, at any level within the state, is accountable to the University of Florida and the USDA and is obligated to follow the policies and procedures established by the Cooperative Extension Service to document activity in accordance with laws and regulations and to demonstrate an ability to handle funds properly. The complexity of the 4-H Program requires the clarification of the responsibilities that faculty, volunteers, and 4-H units (generic term for all 4-H clubs or county-wide advisory committees, councils, or 4-H Foundations) have when handling funds that are in any way related to the 4-H Youth Development Program. The 4-H Advisory Committee provides overall direction to the county 4-H program and should also provide leadership in the development of the county budget to meet established goals. This committee, or a finance subcommittee, may be the primary fundraising group for a county program and thus has been delegated a fiscal responsibility and accountability. In some cases, there may be a county 4-H Foundation charged with the fund-raising mission for the 4-H program. This series of 4-H fact sheets provides the procedures and gives explanations of how to properly handle public and private funds for the 4-H Youth Development Program. The series, Procedures for Handling 4-H Accounts, includes: 4H 5.2 Guidelines for Creating Accounts 4H 5.3 Rights and Responsibilities 4H 5.4 Audits 4H 5.5 Guidelines for Fund-Raising 4H 5.6 Establishing and Maintaining a County 4-H Foundation 4H 5.7 Tax-Related Procedures 4H 5.8 Duties of the 4-H Unit Treasurer