1. Award application assistance is available from the Extension Finance Office with Linda Wilson, (515) 294-8934.
2. Limited post award support is available from the Extension Finance Office because the accounting is done locally.
3. Local extension council is directly involved. Council must approve the contract and chair must sign the agreement.
4. Enhances local visibility--county is seen as positive, contributing local agency.
5. ISU indirect cost rate is not a part of the grant.
6. County does not have to go through ISU hiring, purchasing, and printing procedures.
7. County can determine salaries/wages based on local wage scales.
8. County can attempt to build direct costs into the grant for county administration charges (secretarial time, postage, travel, etc.).
1. Cash flow--most grants are cost-reimbursable. The county must have sufficient resources to incur the costs and then seek reimbursement.
2. Counties do not have approved indirect cost rates, therefore they cannot collect indirect costs. Bill Bogue is researching the paperwork that would be needed to establish a rate for extension districts. (Most grants received by ISU Extension do not pay indirect cost rates).
3. Unemployment compensation--county extension districts are not contributing agencies into unemployment compensation; many grants have the potential for unemployment claims which the county would have to pay when assessed.
4. Council accepts fiduciary responsibility and may have to pay the cost of a special audit if required in the grant.
5. County must handle payroll, withholding, subcontracts, tax forms locally. Many counties do not have adequate secretarial time (and in some cases knowledge) to handle all payroll and accounting functions.
6. Grants are often federal or federal flow-through dollars. If so, the county must comply with Federal Circulars A-21 and A-110. Counties have limited or no knowledge of the requirements of these circulars.
7. Many grants require matching funds. Counties have limited knowledge of the procedures to document a match for audit purposes and in some cases have limited dollars to use as match.