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INSTRUCTIONS FOR EXTENSION ACCOUNTING. 



[Approved by the Director of the States Relations Service Mar. 27, 1916.) 



Accounts and vouchers for all funds used in extension work under the Smith- 

 Lever Act should be regularly kept at the college in each State receiving the benefits 

 of this act, even if the original accounts and vouchers are kept in the office of the 

 State treasurer or other official. If the college keeps only duplicate vouchers, these 

 should bear evidence of their payment by reference to the warrant or otherwise. 

 Expenditures from both Federal and other funds which are included in the account 

 for any Federal fiscal year should be confined to those actually made in the mainte- 

 nance of the extension service during that year. Separate accounts for expenditures 

 of the Smith-Lever Federal fund and funds from within the State used to offset that 

 fund should be kept in accordance with the provisions of the financial schedules 

 prescribed by the Secretary of Agriculture, and should be supported by vouchers 

 approved by the director of extension work. 



From whatever source derived, funds which are used to offset Federal Smith-Lever 

 funds will be subject to the same limitations as regards the character of the expendi- 

 tures as the Federal Smith-Lever funds. 



LOCAL ACCOUNTS. 



Vouchers for expenditures from funds contributed to the State Smith-Lever funds 

 by counties, local organizations, or individuals should be approved by the director 

 of exten^on work, as well as by the county officer or other representative of the con- 

 tributing parties, and be paid by the county or other local treasurer, who should 

 file a certificate of payment with the director of extension work. Either the original 

 vouchers or duplicates should be on file at the college. 



VOUCHERS. 



The classification in accordance with the headings prescribed by the department 

 should be indicated on all vouchers or accompanying jackets. Every voucher should 

 further indicate the fund from which the expenditure is made and the project or 

 projects to which the expenditure relates. 



SALARIES OR LABOR. 



There should be a pay roll or an individual voucher which should indicate the period 

 for which the salary charge is made, the annual rate of salary, general description of 

 duties (grade or title), and should contain the personal signature of each individual 

 paid and the indorsement of the director of extension work. Separate pay rolls and 

 individual vouchers for labor and for salaries should be kept. 



TRAVEL EXPENSES. 



Vouchers for travel should give the purpose and dates for each trip and show an 

 itemized account of all railroad and boat fares, livery, bus, and street car expenses, 

 payments for subsistence, and miscellaneous items. The voucher should give refer- 

 ence to the authorization to travel and contain the personal signature of the individual 

 paid and the indorsement of the director. There should be vouchers showing the 

 purchase of mileage books and subvouchers showing how and when the mileage was 

 used. Expenses for supplies and other material should not be included in travel 

 accounts. 



OTHER EXPENSES. 



(Supplies and miscellaneous.) 



There should be an itemized account of all supplies and miscellaneous articles 

 purchased, and the vouchers should indicate when the goods were received and the 



