(Revised October 2003) Section 9.A

Section 9.A -- Budget and Year-End Information

• Financial Reporting Calendar
• Preparation for Audit
• Budgeting Materials
• Year-End Annual Reporting Information

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Financial Reporting Calendar

Here is a brief synopsis of the financial reports that you need to file during the year. The IPERS and Federal 941 report forms are mailed to your Extension office quarterly about a month before they are due. The Iowa Workforce Development report forms are in a tear-out booklet for the whole year, which is mailed to your office usually in February. Budget Form 678 is part of the electronic Budget package. Instructions for the Year End AFR 1 report are included in the website Year End Reporting package. *Add your county-specific due dates for your reference.

January
15	Fourth quarter IPERS report due
31	Fourth quarter Federal (941) payroll report due Fourth quarter Iowa Workforce Development payroll report due 1099 forms due to vendors W-2 forms due to employees
*	Monthly Excel payroll sheets prepared and filed in office
February
28	W-3 (with W-2 copies) and Iowa VSP due
*	Monthly Excel payroll sheets prepared and filed in office
March
15	Certification of budget filed (Form 678)
*	Monthly Excel payroll sheets prepared and filed in office
April
15	First quarter IPERS report due
30	First quarter Federal (941) payroll report due First quarter Iowa Workforce Development payroll report due
*	Monthly Excel payroll sheets prepared and filed in office
May
*	Monthly Excel payroll sheets prepared and filed in office
June
30	End of fiscal year
*	Monthly Excel payroll sheets prepared and filed in office
July
15	Second quarter IPERS report due
31	Second quarter Federal (941) payroll report due Second quarter Iowa Workforce Development payroll report due Operating Fund annual statement due and published (AFR 1)
*	Monthly Excel payroll sheets prepared and filed in office
August
*	Monthly Excel payroll sheets prepared and filed in office
September
*	Monthly Excel payroll sheets prepared and filed in office
October
15	Third quarter IPERS report due
31	Third quarter Federal (941) payroll report due Third quarter Iowa Workforce Development payroll report due
*	Monthly Excel payroll sheets prepared and filed in office
November
*	Monthly Excel payroll sheets prepared and filed in office
December
1	Total Taxable Meals Reimbursed for CEEDs form due
*	Monthly Excel payroll sheets prepared and filed in office

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Preparation for Audit

This information is updated annually and can be found on the County Extension Council website.

• http://www.extension.iastate.edu/finance/checklistye.html#6 (Section 6)
• http://www.extension.iastate.edu/finance/checklist.html#end (Staff Task Prior to March 15)
• http://www.extension.iastate.edu/council/Form2002.doc (Reorganization Checklist)

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Budgeting Materials

This information is updated annually and can be found on the County Extension Council website.

• http://www.extension.iastate.edu/council/#Budget (Bill Bogue's Budget Preparation Memo)

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Year-End Annual Reporting Information

This information is updated annually and can be found on the County Extension Council website.

• http://www.extension.iastate.edu/council/#annual (Bill Bogue's Annual Financial Report Memo)

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Revised October 23, 2003. Content questions? Ask the experts.
Comments or suggestions? Contact the committee, (e-mail: ofcguide@iastate.edu)