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County Awards Administered by Iowa State University


  1. Award application assistance is available from the Extension Finance Office.
  2. Post award support is available from the Extension Finance Office.
  3. ISU covers expenses prior to grant reimbursement. Cash flow is not an issue.
  4. ISU ensures compliance with federal circulars.
  5. ISU ensures that match is properly documented.
  6. ISU handles accounting, check writing, subcontracts, tax forms, payroll, withholding, and produces fiscal management statements.
  7. ISU pays unemployment claims.
  8. ISU provides any necessary audits.
  9. County can attempt to build costs into the grant for county administration charges (secretarial time, postage, travel, etc.)
  10. The field specialist and/or CEED give direct program leadership according to the approved work plan in the grant. The fiscal administration by ISU should not decrease the status or influence of the FS/CEED in program carryout for the grant.
  11. Indirect costs charged by ISU are seldom an issue. Most extension funding sources won't pay indirect costs. State agencies that do change indirect costs use 8 percent, not the full ISU off-campus rate of 25 percent.



  1. County sees fiscal management being removed from local control. Extension council may have minimal involvement, if any.
  2. ISU (not Extension) gets any indirect costs that are collected. The principal investigator gets a 15 percent share of indirect costs if the full indirect cost rate is collected. This rarely happens in extension (the Iowa MTC grant is the only current example).
  3. If salaries are covered in the grant which result in salary savings for a CEED or field specialist, the savings currently go to the campus director, not to the local staff or unit.
  4. The county must follow ISU hiring, purchasing, and printing procedures. Counties do not like the ISU "red tape," especially the length of time for hiring.
  5. ISU wage scales have to be used which may be significantly higher than local wage rates.
  6. Local groups who have grant funds may prefer to give the dollars to a local agency (the county office), rather than to ISU--especially if ISU collects indirect costs.