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<div class="WordSection1">
<p class="MsoNormal">Good afternoon,<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:windowtext">In light of the many questions received in response to the memo regarding 4H Club and Council accounts, please let me clarify:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:windowtext;mso-list:l0 level1 lfo1"><b>This is not an issue for UA business managers or UA administrative staff in county extension offices</b>. It is an issue for 4-H agents, 4-H club leaders and 4-H councils. These are
outside accounts that do not flow through University accounting systems. However, since 4-H is a part of the University, we are obligated to verify that funds are being raised and spent appropriately.
<o:p></o:p></li></ul>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="color:windowtext;mso-list:l0 level1 lfo1">Please have all 4-H Agents or in some counties, program coordinators, contact their club leaders for this information.<o:p></o:p>
<ul style="margin-top:0in" type="circle">
<ul style="margin-top:0in" type="square">
<li class="MsoNormal" style="mso-list:l0 level3 lfo1"><span style="color:windowtext">All Club bank accounts must be established with a minimum of two persons</span>,
<u>not from the same family</u>, with signature authority. <b>U of A employees </b>
<b><span style="color:windowtext">should never </span></b><b>be signatories on club accounts.</b>
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l0 level3 lfo1">Financial account information must be kept on file in the extension office.
<o:p></o:p></li><li class="MsoNormal" style="mso-list:l0 level3 lfo1">Minimal club account balances (less than $1,000) are preferred unless funds are being raised for an authorized major project or endowment. This should be approved by the 4-H Agent and have
<span style="color:windowtext">supporting written </span>documentation.<o:p></o:p></li><li class="MsoNormal" style="mso-list:l0 level3 lfo1">4-H Clubs should have only a minimum carry over from year to
<span style="color:windowtext">year (less than $1000). </span>Those who raised the funds should benefit
<span style="color:windowtext">from it (within a two-year period). </span><o:p></o:p></li><li class="MsoNormal" style="mso-list:l0 level3 lfo1">Expenditures are to be authorized only by club members for club purposes.
<o:p></o:p></li></ul>
</ul>
</li></ul>
<p class="MsoNormal"><o:p> </o:p></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l0 level1 lfo1">The County 4-H Council should establish an annual balanced budget. The budget must be
<span style="color:windowtext">approved in writing by </span>the 4-H <span style="color:windowtext">
Agent. The budget and financial summary must be kept on file in the county Extension office.
</span><o:p></o:p>
<ul style="margin-top:0in" type="circle">
<ul style="margin-top:0in" type="square">
<li class="MsoNormal" style="mso-list:l0 level3 lfo1">A designated Extension Faculty member may be listed on the bank signature card for any County 4-H Council account for the purpose of accessing account information and accountability.
<b>It is the policy of Cooperative Extension that faculty members of the U of A do not have the authority to sign checks and
</b><b><span style="color:windowtext">should never sign for funds</span></b><span style="color:windowtext">.
</span><o:p></o:p></li><li class="MsoNormal" style="mso-list:l0 level3 lfo1">The persons with signature authority (non UA employees) should be bonded if a significant amount of money ($5,000 +) is involved. University liability does not cover volunteer/member mishandling/absconding
of money. <o:p></o:p></li><li class="MsoNormal" style="mso-list:l0 level3 lfo1">4-H Agents are responsible for educating the club/group/Council so they can properly handle financial issues.
<o:p></o:p></li></ul>
</ul>
</li></ul>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I hope <span style="color:windowtext">this helps as you move forward.
</span>Please reach out to me with any other questions. Thanks!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Lucida Handwriting"">Malisa<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">Malisa Grantham, Assistant in Extension<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">The University of Arizona, College of Agriculture & Life Sciences<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">Cooperative Extension & Arizona 4-H Youth Development<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">301 Forbes Building, PO Box 210036<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">1140 E. South Campus Drive<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">Tucson, AZ 85721-0036<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">520-621-5316<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><img width="299" height="81" style="width:3.1145in;height:.8437in" id="Picture_x0020_1" src="cid:image002.png@01D2EC30.5C9EC4E0" alt="Cooperative Extension Logo">
<img width="61" height="64" style="width:.6354in;height:.6666in" id="Picture_x0020_2" src="cid:image003.png@01D2EC30.5C9EC4E0" alt="clover"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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