Information for Extension Clubs & Groups

The University of Arkansas, Division of Agriculture - Cooperative Extension Service (UACES) has a responsibility to conduct its programs in such a way as to maintain the public trust and safeguard the positive image of the organization. Because so many UACES programs are delivered in conjunction with local volunteers, it is imperative that all parties understand their roles and responsibilities regarding UACES program-related activities.

The University of Arkansas, Division of Agriculture - Cooperative Extension Service (UACES) has a long, positive history with Master Gardeners Groups, 4-H Clubs, 4-H Organizations and Foundations, and the Extension Homemakers Council, a 501(c)(3) organization. Volunteers are essential elements in the success of these UACES programs. Volunteers assist UACES in carrying out its mission and operate under the oversight and control of UACES. Without these volunteers, related UACES programs would lose much of their stature and effectiveness.

Click this image to download the latest 4-H and Master Gardener Groups financial guidelines.

Click image to download the latest 4-H and Master Gardener financial guidelines.

Revisions

Revisions to the Financial Guidelines for 4-H & Master Gardener Groups are listed in the documents linked below:

End-of-Year Financial Reporting

For the end-of-year reporting requirements, please refer to the Financial Guidelines for 4-H & Master Gardener Groups.

Reporting Period

4-H- January 1st - December 31st
Master Gardeners- January 1st - December 31st

Deadlines for Submitting End of Year Reports

Each club/group completes all required financial reports after the appropriate reporting period end date and submits those reports to the Staff Chair at the County Office;
The Staff Chair will review, sign, and forward those reports to the Chief Operating Officer at the LRSO within 90 days of the reporting period end date.
- 4-H reports are due by March 31st
- Master Gardeners reports are due by March 31st

Resources

End-of-year Financial Reporting Requirements, Instructions, and Sample Reports

Step-by-step Instructions for Clubs with a Private Bank Account

Step-by-step Instructions for Clubs without a Private Bank Account

FAQS

Forms (Excel/Word)

Forms (PDF)

Special Events Procedures

When a program of CES (Master Gardeners, 4-H Clubs, etc.) conducts a special event that includes outside vendors the Arkansas Department of Finance and Administration (DF&A) requires the organizer (CES) of the special event to register the event with DF&A.

The CES Director of Financial Services will register the event with DF&A and will serve as the contact person/liaison between CES and DF&A. COUNTY PERSONNEL AND VOLUNTEERS ARE NOT AUTHORIZED TO CONTACT DF&A DIRECTLY. Upon registration of the event, DF&A will mail an event packet along with instructions to the County office. The packet will include the Special Event Sales Daily Tax Report Schedule and a postage paid return envelope to DF&A. The Staff Chair or his/her designated representative will be responsible for providing each vendor with a Daily Tax Report Schedule and an envelope for the form and sales tax payment for each day of the event.

What is a Special Event?

A Special Event is defined as "an entertainment, amusement, recreational, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold. Special events include, but are not limited to, music shows and events; auto shows; boat shows; gun shows, knife shows; home shows; craft shows; flea markets; carnivals; circuses; bazaars; fairs; and art or other merchandise displays or exhibits."

In order for a CES event to qualify as a Special Event, CES must:

(1) organize the event and

(2) have outside vendors selling tangible personal property as part of the event.

Examples of CES Special Events may include a Master Gardener Plant Sale and seminar with additional outside vendors and 4-H Club organized sales.

If the Master Gardeners or 4-H Clubs are the single vendor at the event, the event does not meet the state's criteria for a special event and the provisions do not apply.

For events meeting the Special Event criteria, the following are the CES compliance procedures.

Special Event Procedures

The County Staff Chair should complete the CES Special Event Application Information form (template MISC 377) and email the form to the Director of Financial Services at least 15 business days in advance of the event.
The Director of Financial Services will contact DF&A staff to complete the DF&A Special Event registration packet. COUNTY PERSONNEL AND VOLUNTEERS ARE NOT AUTHORIZED TO CONTACT DF&A DIRECTLY.
DF&A will mail the Special Event packet to the Staff Chair.
The Staff Chair or his/her designated representative is responsible for distributing the daily vendor reporting forms (provided by DF&A) and envelopes (provided by DF&A) to each vendor. The Staff Chair or his/her designated representative should have the vendor sign the Special Events Vendor Log (template MISC 378) to acknowledge receipt of the required DF&A reporting form.
Each vendor should complete a Daily Tax Report Schedule form and at the end of the day place the form and sales tax payment inside the envelope. The vendor should seal the envelope and submit the sealed envelope to the Staff Chair or his/her designated representative.
The Staff Chair or his/her representative is responsible for collecting the daily reporting form/sealed envelope from each vendor at the end of each day. Upon collection of the sealed envelope, the Staff Chair or his/her designated representative should have the vendor initial the Special Events Vendor Log (the vendor should have signed the log earlier in the day upon receipt of the form) to indicate submission of the required form. If a vendor fails to submit the daily reporting form, the Staff Chair or his/her designated representative should note the vendor's refusal on the Special Event Vendor Log.
The Staff Chair or his/her designated representative should place all the sealed vendor envelopes and a copy of the Special Event Vendor Log inside the postage paid envelope and mail to DF&A as soon as possible. The Staff Chair should keep the original of the Special Event Vendor Log for his/her county files.
It is not the responsibility of the Staff Chair or his/her designated representative to force the vendors to complete the Daily Tax Report or to submit sales taxes. The Staff Chair or his/her designated representative are not responsible for counting the money submitted or calculating the appropriate sales taxes to be remitted.

Contact Jessica Smith at jlsmith@uada.edu or 501-671-2045 for assistance.

Financial Information for Raffles

The charitable raffle license for UACES has been issued for July 1, 2020 through June 30, 2021.

The Request to Conduct Raffle form is required for each raffle held in your county. This form must be completed and submitted to the Chief Operating Officer at least 10 business days prior to the start of the raffle.

Click the link below to download the form.

Request to Conduct Raffle

Annual Reporting

Raffles held May 1, 2019 through April 30, 2020 must be reported on the Annual Raffle Report by May 15, 2020. Counties are to include all raffles held during that time frame on one report.

Submit the completed Annual Raffle Report along with a copy of each Request to Conduct Raffle to the office of the Chief Operating Officer no later than May 15, 2020.