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Additional Information Regarding the Implementation of Sections 105 and 204

The following is additional guidance for the AREERA Annual Report of Accomplishments and Results. This guidance should help in integrating fiscal accountability with program accountability.

The driving forces behind the Guidance on the Annual Report and this Additional Guidance are:

  • Meeting the auditability requirements
  • Providing maximum flexibility (back to recognition of state differences)
  • Trying to minimize the administrative burden within the legal requirements

 

Overall Summary of Models and Survey Results for Multistate Extension Activities

There are many acceptable variations. For example:

#1. The institution's representatives may establish separate accounts for certain programs and activities that they have determined to meet the definition of “multistate.” Fiscal officers, in consultation with their Extension Director, charge these accounts as the expenses occur.

#2. Each quarter, the institution requests that the extension agents and the extension specialists certify the amount of time that they have devoted to Multistate Extension Activities. The fiscal officer “costs out” the salaries of the extension agents and faculty on a spreadsheet. This is repeated for the next three quarters and, in the fourth quarter, the fiscal officer determines if the Target Percentage has been met. Spreadsheets, confirmations, and files provide the documentation for meeting AREERA Section 105 requirements.

#3. Same as #2, but fiscal officer makes journal entries to separate account(s) for Multistate Extension Activities each quarter.

#4. Some institutions may consider only the salary expenditures in meeting the Target Percentage for Multistate Extension Activities as they can meet their established Target Percentage with salaries alone.

#5. Same as #2. The faculty member has an established budget. His or her actual expenses (for example, travel, supplies, etc.) are included in the spreadsheet. This may also be based on the actual percentage of his or her time on Multistate Extension Activities.

#6. Confirmations from the extension agents and specialists are done in a variety of ways. Examples are confirmation letters from extension agents and specialists and online reporting systems and databases.

Other Issues with Multistate Extension Activities

  • Calendar Year vs. Federal Fiscal Year
  • Carryover of Smith-Lever funds

 

Overall Summary of Models and Survey Results for Integrated Activities

For both Hatch Act and Smith-Lever Act funds, Integrated Research and Extension Activities can be tracked through Joint Research and Extension Appointments or Activities/Projects/Programs that have been identified as “integrated.”

For Hatch Act funds, some institutions have identified specific Hatch Act projects as “integrated.” Since the Hatch Act projects usually have separate accounts, some institutions have decided to use this method to meet their AREERA Section 204 requirements.

Regardless of whether the institution is trying to meet the AREERA Section 204 requirements for either Hatch or Smith-Lever Act funds, the process is the same when using joint appointments to meet these requirements:

a. Look at all the joint research and extension appointments.

b. Look at the dollars supporting these appointments (federal vs. state).

c. Use spreadsheets to determine the actual percentage of the FTE used for Integrated Activities and paid/supported with federal funds.

d. Use spreadsheets to “cost out” salary expenditures.

e. Depending on the institution’s practices (for example, faculty budgets), apportion out their other expenses (for example, travel, supplies, etc.).

f. Summarize in a spreadsheet what files and documentation are needed to support the established Target Percentage.

g. Decide whether it is feasible to establish separate accounts and how these separate accounts will be established.

Issue of double counting for Smith-Lever Act funds:

Based on the surveys, some universities are not double counting and some have established separate accounts for those activities that meet the definitions of both “multistate” and “integrated.”

Option(s) for Multistate Extension Activities

There are two options:

  • Establish separate accounts
  • Confirmation and spreadsheet method

For the confirmation and spreadsheet method, Extension must determine:

a. What activities/programs qualify.

b. How to capture the activity/program and certify (for example, confirmation letters, online reporting, etc.).

c. Whether federal formula grants are supporting these activities.

d. How to “cost out” and summarize (using spreadsheets and databases).

e. What files and documentation are needed to support the established Target Percentage.

There are many acceptable variations of these models, and estimates are not permissible.

Option(s) for Integrated Activities

There are two options:

  • Establish separate accounts
  • Confirmation and spreadsheet method

For the confirmation and spreadsheet method, Extension and Research must determine:

a. What activities/programs qualify.

b. How to capture the activity/program and certify (for example, confirmation letters, online reporting, etc.).

c. Whether federal formula gratns are supporting these activities.

d. How to “cost out” and summarize (using spreadsheets and databases).

e. What files and documentation are needed to support the established Target Percentage.

There are many acceptable variations of these models and estimates are not permissible.

 

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