Information, Procedures, & Reference Materials for CCE Associations
Under Subdivision 8 of Section 224 of the County Law of the State of New York, annual Memoranda of Agreement to establish the legal arrangements necessary for the operation of the association must be executed. Cooperative Extension Administration sends both agreements to Cooperative Extension Associations with a cover memo (pdf)and instructions in late November or early December.
The Agreement AR (County agreement) PDF (for Word DOC, right-click here and Save Target As)
is the agreement between the association and the county governing body. This agreement may vary depending on local needs. This agreement, by law, is nonexecutory until the association has completed an agreement with Cornell University.
The Agreement BR (pdf) and Attachment A (Cornell agreement) (pdf)
is the agreement between the association and Cornell University. Modification of this agreement by the association needs to be negotiated with the Administrative Systems office through contacting the State Specialist.
NOTE: Please keep in mind that according to County Law 224(pdf) an annual report is due to county legislatures by December 1st for work performed through November 30th (or for any period which the board of supervisors request).
Memorandum of Understanding Between Cornell University and the United States Department of Agriculture on Cooperative Extension Work in Agriculture and Home Economics; 1955.
Procedures
The Extension Association needs to execute both agreements as efficiently as possible to expedite the receipt of funds.
The procedures for processing both agreements are:
- The Agreement AR (or alternate agreement) must be completed by the association. Both agreements AR (County agreement) and BR (Cornell agreement) must be signed by the president of the board after authorization by the board of directors.
- The Agreement AR (or alternate agreement) must be submitted to the authorized official of the county governing body for signature.
- Upon receipt of all signatures, one copy of Agreement AR (or alternate county agreement) must be filed in the office of the county governing body and one signed copy of both the AR (or alternate agreement) and BR Agreement must be retained in the association files.
- The association is to return one signed copy of the Agreement AR (or alternate agreement)and Agreement BR (Cornell agreement) to Administrative Systems office by deadline March 31 with the following:
- 1 Copy of Minutes of the Organizational Board Meeting
- 1 Copy of the Approved Association Budget
- 1 Copy of an Organization StructureReport with both board and staff members listed for the Association (listing of committees, board members, staff, etc.)
- 1 Copy of the Annual Report (see enclosed Annual Report Guidelines (pdf)).
Reference Materials and web sites
To assist the association in the process of the Agreement AR (County agreement) and Agreement BR (Cornell agreement) please find below a list of related materials with websites that include extension association process, policies, laws or regulations.
The State Specialists Public website includes a list of Association Resources that relates to the Memorandum of Agreement process - such as recommended Association Constitution and Board of Directors Tool Box (which includes the NYS County Law Section 224, Subdivision 8 (a) and other information).
Other websites that pertain to the Agreement BR (Cornell Agreement) Section 2 that identifies what extension associations agrees to are listed below.
The Cornell Cooperative Extension Association agrees to:
- development and implement plan of work
Cornell Cooperative Extensions Plan of Work (POW) Instructions - submit annually an approved budget by March 31
Steps to Preparing a Budget | F.O.R.M. Code 501 (pdf) - employ extension educator staff selected from qualified candidates acceptable
Employment Services Guides: Staffing Toolkit - implement the basic classification plan and a compensation plan for |
Human Resources Operating Practices, Association Employment | Classification Implementation Procedures and Compensation Plan Implementation - adopt and abide by appropriate personnel policies for all extension association
Cornell Cooperative Extension Human Resource Policy & Procedure Manual - at a minimum, complete an annual performance review for each staff
Human Resource Operating Policy & Procedures Manual, Annual Performance Review (for WORD DOC, right-click here and Save Target As). - provide bonds for officers and employees of the Association
Guide to Risk Management and related Insurance - F.O.R.M. Code 1501 - maintain adequate third party liability insurance covering the Association's
Guide to Risk Management and Related Insurance - F.O.R.M. Code 1501 - submit program and administrative reports as requested
During the year associations will receive requests from Cooperative Extension Administration for program and administrative reports. All requests should include specific instructions and if available, a website to refer t.- examples would be:
- Program reports | Cornell Cooperative Extension Plan of Work (POW) instructions
- Administrative reports | examples- could be annual reports requested with Memorandum of Agreement-MOA procedures
- comply with Civil Rights laws and regulations and Cornell Cooperative Extension Affirmative Action policies
Cornell Cooperative Extension Affirmative Action Policy - adhere to financial management policies as issued
Financial Operations Resource Manual (F.O.R.M. ) - by April 15th of each year prepare and submit the Federal IRS form 990T and the New York State form CT13
Unrelated Business Income, F.O.R.M. Code 1205(pdf) and
NYS CT13-Unrelated Business Income, F.O.R.M. Code 1208 (pdf) - submit requested financial information for ending fiscal year to
Year-End Closing, F.O.R.M. Code 819 (pdf), and
Request for Annual Financial Information, F.O.R.M. Code 105 (pdf) - by January 31st of each year prepare IRS Form 1099 for payments
IRS Form 1099 - Backup Withholding, F.O.R.M. Code 1207 (pdf) - collect sales tax and remit to New York State, maintain adequate detailed
Collection and Payment of New York State Sales Tax, F.O.R.M. Code 1203 (pdf) - comply with the New York State escheat laws in existence
Unclaimed Funds, F.O.R.M. Code 811.2 (pdf) - comply with Cornell University policies and codes that define
Cornell University Computer Policy, Information Technology Rights and Responsibilities