Welcome to AccessCES, where the University of Arkansas Division of Agriculture - Cooperative
Extension Service (C.E.S.) provides access to its expenditures through a searchable
database. This website is provided in compliance with Act 1163 of 2011 as found in AR Code 6-61-135.
Reported here are expenditures of C.E.S., whether made by check or electronic transfer. This site does not report information that is protected by law. Transactions reported are based on "raw" data from the C.E.S. accounting system and are neither consolidated with related entities nor audited. Therefore, data will not agree with amounts reported in budgets, schedules, or annual financial statements.
Although the Cooperative Extension Service initiates and processes its own financial transactions, financial information of the Cooperative Extension Service is consolidated with and reported by the University of Arkansas at Fayetteville in its annual financial statements. Similarly, C.E.S. financial information is audited by the Arkansas Division of Legislative Audit in conjunction with the audit of the University of Arkansas at Fayetteville.
Access data are organized in the following categories:
- Benefits & Payroll Withholdings
- Capital Expenditures & Related Debt
- Maintenance & Operations
Benefits & Payroll Withholdings are reported in the aggregate as they are paid to the respective vendors or the University of Arkansas System Office (for ultimate payment to benefit vendors). This category also reports amounts voluntarily withheld from employees' pay and remitted to designated vendors. An example of this is voluntary withholding for savings with the C.E.S. Employee Credit Union.
Capital Expenditures & Related Debt includes expenditures for assets that meet the C.E.S. capitalization threshold, as well as expenditures for debt related to capital asset purchases, if any. The C.E.S. capitalization threshold is $5,000. C.E.S. has no bonded debt.
Compensation is reported as a gross amount paid to employees by pay period.
Maintenance and Operations includes the majority of transactions in this site, including expenditures for supplies, contract services, minor furniture & equipment, etc.
The Travel category includes payments or reimbursements for such things as airfare, hotels, mileage, meals while in travel status, etc. Also included in this category are registration fees for conferences.
C.E.S. operates on a July 1 - June 30 fiscal year. AccessCES includes expenditures made on or after July 1, 2012. C.E.S. will update data monthly, generally at the end of the month following the month the transactions occurred. For example, August data are reported at the end of September, September data are reported at the end of October, etc.
Should you have questions or comments, please email Access@uaex.edu.
Search expenditure data by following this link.