Training for Extension District Boards
Sets
Financial
Reporting
Requires
Annual
Registration
Fee
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Registration
Budget
Amendments
Year-end financial – Actual
Uniform Financial Information Report
Audit
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Required annually – next due date July 15,
2015
Less than $100,000 - $25.00
$100,000- $500,000 - $250
Over $500,000 - $500
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Department for Local Government website
Financial Management and Administration
Special Purpose Governmental Entities
Financial Disclosure
County
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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
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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.
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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.
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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.
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Due date: September 1, 2015 for FY20142015
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
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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
June 30, 2016
•New
requirements
take effect and
are applicable
to FY 2014-15
•Deadline for
reporting
FY2014-15 to
DLG
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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
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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 2014-15 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
FY2014-2015
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 FY2014-15
September 1, 2015
• Budget to actual due for FY 2014-15
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).