UNIVERSITY OF GEORGIA COOPERATIVE EXTENSION
COST RECOVERY GUIDELINES
FOR COUNTY EXTENSION PROGRAMS
Adopted
July 24, 2013
Updated
May 29, 2014
INTRODUCTION
These guidelines provide a framework through which county faculty/staff can expand their
understanding of how cost recovery initiatives can support and enhance Extension programming
during a time of limited federal, state, and county funding. These guidelines are not designed to
answer all the questions associated with implementing a cost recovery program. We encourage and
challenge you to utilize creative funding techniques including cost recovery programs to maintain
and expand your educational efforts.
TABLE OF CONTENTS
Page
Background and Philosophy
2
Guiding Principles
2
Cost Recovery Options and Types of Programs
4
Additional Overview of UGA Cooperative Extension
Cost Recovery Options and Programs
5
Administration of Cost Recovery Guidelines
5
Sponsorship and Donations
6
Appendices
A.
Federal Cost Recovery Regulations
7
B.
Extension Publications
8
C.
Cost Recovery Worksheet (Example)
9
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BACKGROUND AND PHILOSOPHY
As we look to the future, the goal of the University of Georgia Cooperative Extension is to maintain
a strong presence at our land-grant institution and in the counties and cities throughout the state. In
an environment of increasing pressures on traditional sources of funding at the federal, state and
local levels, maintaining our capacity will require that we enhance our ability to generate funds
from other sources. One of the ways to accomplish this is to seek funding for programs through
sponsorships, advertising or by charging a fee to participants. This shift recognizes the valuable
continuing need for a federal, state and county funding partnership for Cooperative Extension.
However, ways to develop partial self-support for many of our programs must be explored and
implemented to the fullest extent possible.
Recovering costs associated with Extension programs and services is not a new idea. Extension
has been charging fees to cover some of the costs of existing programs for a long time. Sometimes
the costs of programs and services targeted for specific audiences have been fully recovered through
grants, contracts, agreements, and MOUs. It is the intent of these Cost Recovery Guidelines to
outline procedures and strategies for recovering some costs for local programs to aid in
strengthening our programs for Georgia residents.
GUIDING PRINCIPLES
Extension supports the recovery of costs associated with programs and services for the public good
and also for programs associated with developing and implementing high-quality customized
programming and services that result from specific requests from exclusive audiences. Cost
recovery associated with educational program delivery in Extension is guided by the following
considerations:

Cost recovery associated with Extension programming must be consistent with the
UGA Cooperative Extension mission and program direction.

Cost recovery practices are not intended to limit audience participation, impact, or
involvement. UGA Cooperative Extension programs are open to all regardless of
individual ability to pay or program source of funding; part of a complete budget plan
should include provisions to reduce or waive fees when limited resource participants
need financial assistance. There is no hard and fast rule for defining limited resource
participants. It will be at the discretion of the faculty/staff member to determine if the
participant should have fees waived or reduced. We will not require proof of income
or hardship. The faculty/staff member shall strive to make provisions in their budget
to obtain funds from sponsors and others to underwrite fees for these participants and
offer scholarships whenever necessary.

Sources of funds to cover costs may include grants, contracts, gifts, sponsors,
donations, program underwriting, and participant fees.

The opportunity or need to recover costs shall not be the major determining factor in
setting program priorities and/or evaluating program results.
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Revenue generated from cost recovery shall remain with the county or counties from
which it was generated and be deposited into the local extension checking account in
the appropriate program sub-account.

Accountability of these funds is critical. All funds collected will be managed
according to the UGA Cooperative Extension County Funds policy. Each
faculty/staff member will be accountable for the funds collected for their programs.
Oversight will be provided by the County Extension Coordinator.

Funds may be utilized to pay the direct cost of the program or service including travel,
meeting room rental, cost of publications and supplies, meals and breaks, printing,
postage and personnel expenses to hire contractual employees that support the
program effort. You may also include indirect costs such as professional development,
and overhead costs to pay for things like computer equipment, software, etc. Funds
cannot be used to offset the salaries and benefits of employees who are paid from
federal, state and local extension funds.

A cost recovery worksheet shall be developed by the responsible faculty/staff member
for each major program and reviewed by the appropriate County Extension
Coordinator (CEC) or in the case of a program conducted by the CEC, the worksheet
shall be reviewed by the appropriate Program Development Coordinator/Specialist or
by the District Extension Director (DED).
Cost recovery through sponsorship is also allowed for underwriting of county Extension
newsletters. However, this opportunity needs to be widely available to organizations and
there must be understanding among all parties that underwriting does not imply endorsement
of particular products, services or organizations. On such newsletters use the following
statement: “Sponsorship of this newsletter does not imply endorsement of the sponsor by the
University of Georgia Cooperative Extension.” Obviously there are some businesses,
and/or products that we would not want associated with our programs even with the
disclaimer stated above. For example, it is probably generally accepted that we would not
want the local liquor store sponsoring our 4-H newsletter. We reserve the right to refuse
sponsorship funds from any business or organization that we would deem inappropriate to
be associated with extension programs and services.
Membership and Participation Fees for 4-H
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There is no membership fee for a student to join the Georgia 4-H Club.
4-H club members may be charged a fee to cover costs associated with participation
in certain 4-H club activities. Charges associated with these activities may include
direct costs as well as a limited amount for indirect costs.
No 4-H club member shall be denied the opportunity to participate in educational
programs based on their inability to pay the participation fee.
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COST RECOVERY OPTIONS AND TYPES OF PROGRAMS
The type of audience a program is designed to reach is one of the guiding factors in determining
what level of cost recovery is appropriate. Cost recovery for Extension programs should be viewed
as a continuum on a scale ranging from no cost recovery to full cost recovery. This continuum can
be viewed as follows:
No Cost Recovery

Partial Cost Recovery
Full Cost Recovery
No Cost Recovery. These are programs that are primary and fundamental to the mission of
UGA Cooperative Extension. These programs have no charge or minimal charge. Generally
they would be open to the general public, would contribute to the public good and would be
part of the agent’s base program or included in their issue based plan of work.
Examples: Any program targeted at low income audiences (eg. EFNEP), farm visits
to commercial farmers, general 4-H club programs and training for Extension
volunteers who do not receive any personal benefit from the training (Master
Gardener training would not fall into this category since the participants gain
knowledge that is of personal value).

Partial Cost Recovery. These programs are highly targeted and content specific and are
also primary and fundamental to the mission of UGA Cooperative Extension. They are
based on existing programs, and are modified or customized for a specific individual,
business, or narrowly defined group that is the primary beneficiary. They may be classified
as programs for the “public good,” but may not be offered without additional financial
resources. Partial cost recovery should include direct costs and may include recovery of
indirect costs if administratively approved.
Examples: Crop production meetings, home gardening classes, soil and plant
testing, private pesticide applicator training, 4-H summer day camps, 4-H Project
Achievement, 4-H horse clubs, food preservation classes.

Full Cost Recovery. Customized programs developed for a specific group, individual, or
business that realizes primary economic benefits; i.e. where there is an identifiable “private
good” to the individuals, group and/or business. In addition to programming, this could
include ongoing one-on-one advising for a specific individual, group, or business on a topic
that may be beyond the scope of our day to day responsibilities.
Examples: Food safety certification program for restaurant workers, commercial
pesticide applicator training for a company’s employees, forest tax training for
CPA’s, child care provider training for licensing and/or renewal, a strategic
planning retreat conducted for a local non-profit agency.
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Additional Overview of UGA Cooperative Extension
Cost Recovery Options and Programs
The types of programs offered by Extension differ widely. Some programs are targeted toward
individuals, families, community and government groups, and businesses. These programs
generally fall in the category of no cost or partial cost recovery. Then too, there are programs
requested that provide customized educational offerings for exclusive or private audiences. These
programs fall into the category of full cost recovery. A general overview of the programs and how
they may be viewed in making a determination about the level of cost recovery is reiterated below:
Characteristics of programs involving no cost or partial cost recovery:
- Anyone may attend the program.
- Materials are available broadly and may be shared with others.
- Subject matter expertise is readily available.
- Time needed to develop the program is a part of the overall plan of work.
- Time needed to deliver the program is reasonable within the professional’s work
assignment.
- The program is part of ongoing efforts and may be broadly applied and utilized.
- No formal certification or credits are offered.
Characteristics of programs where there would be full cost recovery:
- Attendance is only for an exclusive group where there is an identifiable private
good related to the programming effort.
- Programs and services require customizing the curriculum for an exclusive group.
- Subject matter is appropriate for Extension, but current faculty may not have the
expertise to develop and conduct the program. Consequently, such efforts would
require specialized training, development, etc. to fulfill the programming request.
- Continuing education units or certificates may be provided for completing the
course/program.
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ADMINISTRATION OF COST RECOVERY GUIDELINES
Fees may include both direct and indirect costs and shall be determined using the Program
Cost Recovery Worksheet (Appendix C).
Funds collected shall be deposited into the local extension checking account.
Fees must be collected, deposited, and expended following the UGA Extension County
Funds Policy.
It is the responsibility of the faculty/staff member coordinating the program to ensure that
appropriate university and extension policies are followed when fees are charged.
A cost recovery worksheet must be prepared by the faculty/staff member for all major
programs and reviewed by the appropriate CEC or in the case of programs offered by the
CEC, the worksheet shall be reviewed by the appropriate PDC/S or DED.
For any program for which partial or full cost recovery is utilized, the Program Cost
Recovery Worksheet shall be kept as part of the official program files.
When a standard program is offered in multiple locations around the state it may be
determined that a standard registration fee is beneficial. In this case, a request shall be made
to the appropriate state program leader and that individual (with input from the Extension
Leadership Team) will determine whether a standard fee should be applied and will help to
determine the amount of the registration fee to be charged. In some cases, for programs that
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
may also be offered by entities other than Extension, there may be a need to charge the
prevailing fee in order to avoid undercutting the competition. In these cases the standard fee
could be higher than the amount determined using the Program Cost Recovery Worksheet
The Program Cost Recovery Worksheet and these guidelines shall be located on the County
Operations website on the Extension Intranet. The worksheet will be available as a pdf file
that can be printed and filled out by hand and as an Excel spreadsheet that can be filled out
and saved as an electronic file.
SPONSORSHIP AND DONATIONS
Program sponsors may be secured to pay some or all of the costs that would otherwise be recovered
through user fees. Program sponsors should be recognized appropriately in program publicity and
materials. A disclaimer statement must be used on the printed materials to ensure that sponsorship
does not imply an endorsement; e.g. “Sponsorship of this program does not imply endorsement of
the sponsor by the University of Georgia Cooperative Extension.”
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Appendix A
Federal Cost Recovery Regulations
The United States Department of Agriculture Administrative Handbook for Cooperative Extension
Work details user fee regulations in chapter 3. These guidelines clearly preclude charging user fees
to offset the salaries of Cooperative Extension faculty and staff that are funded at least in part with
county, state, or federal general-purpose funds. In compliance with this federal policy, state and
county cost recovery efforts may not extend to the salaries of these personnel. Fees cannot be
substituted for state or county appropriated funds. The Handbook further states that clients be
informed what the fees include.
Per USDA guidelines, educational activities and services for which fees may be charged to partly or
wholly recover costs include the following:
1. Services that enhance the basic educational program, like mediated instruction transmission
and associated costs (e.g. video conference production and transmission expenses),
publications and other materials, computer analysis, computer software, and the overhead
costs associated with providing these types of enhanced services.
2. Conference-related activities that contribute to agent and specialist teaching, such as
expenses for outside instructors, materials, specialized electronic equipment, audiovisual
equipment, and rental costs for meeting rooms.
3. Supplemental educational programs funded entirely through county or private sources.
4. Non-educational costs, such as meals and refreshments, which are always subject to full-cost
recovery.
5. Services such as water testing, forage testing, plant analysis, farm record analysis, and pest
identification, etc.
6. Programs not supported with government appropriations such as those designed for or
restricted to a specific individual, group or business are not subject to USDA cost recovery
regulations and shall be handled on a grant, contract, or participation fee basis. These
programs shall be entirely self-supported with corresponding fees charged or grant or
contract funding received.
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Appendix B
Extension Publications
Publications and other educational materials developed and/or paid for with federal or offset funds
(e.g., state and county tax funds) are subject to federal regulations administered by USDA.
Although each state is encouraged, to the extent feasible, to provide publications and materials
without charge, it is permissible to recover costs related to reproduction, mailing, and handling.
New publications that are part of grant-funded programs should include a budget that reflects the
true cost of publications development, e.g. design, editing, printing, and distribution, when
appropriate.
The college has both "free" and "for-sale" (cost recovery) publication programs. State and federal
funds are allocated to support our "free" Extension publications program.
UGA Cooperative Extension will support providing a single copy of any non-cost recovery
publication requested by an individual, group, or business within Georgia. For individuals or groups
requesting multiple copies of publications for non-extension programs a fee may be charged to
cover the cost of printing. Publications required for emergency response, in general will be made
available without charge. The cost for publications used in educational programs may be covered
through registration fees whenever appropriate.
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APPENDIX C
Program Budget Worksheet
University of Georgia, College of Agricultural and Environmental Sciences
Program/Service:
Staff Member(s):
Program Date(s):
Partial
Recovery
Recovery Goal:
Fixed Cost
Item/Expense
Advertisement
Full Cost
Recovery
No Cost
Recovery
Variable Cost (per person)
Budget/Cost
(Newsletters & Public Media)
Item/Expense
Insurance
Materials
Awards/Recognition
Labor (contractual)
Honorariums
(t-shirts, giveaways)
(meals, mileage, fees)
(notebooks, manuals)
Postage
Supplies
Room Rental
Transportation Cost
Registration Fees
Budget/Cost
Meals / Refreshments
Publications
(fee/dues to state program)
(mileage, fuel, buses)
Total Fixed Cost
$0.00
Total Variable Cost
$0.00
Participant Cost Calculator
Planned Participants (minimum number needed to hold program)
Total Fixed Cost (from above)
Fixed Cost per Participant (total fixed cost / planned # participants)
Variable Cost (from above)
Base Registration Fee / Participant Charge
Percentage for Indirect Cost / Program Enhancement
0% (0-20% for Professional Development, Equipment, Technology)
$0.00
$0.00
$0.00
$0.00
$0.00 Participant Change or Registration Fee
Programs/Events Partially Supported by Donors, Sponsors or Budgeted Funds
$0.00 Donor, Sponsor, Budgeted Funds for Program or Event
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