UACES Facebook Arkansas Extension Information for Clubs financial reporting for 4-H Master Gardeners
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Information for Extension Clubs & Groups

The University of Arkansas System, Division of Agriculture - Cooperative Extension Service (UACES) has a responsibility to conduct its programs in such a way as to maintain the public trust and safeguard the positive image of the organization.  Because so many UACES programs are delivered in conjunction with local volunteers, it is imperative that all parties understand their roles and responsibilities regarding UACES program-related activities. 

The University of Arkansas System, Division of Agriculture - Cooperative Extension Service (UACES) has a long, positive history with Master Gardeners Groups, 4-H Clubs, 4-H Organizations and Foundations, and the Extension Homemakers Council, a 501(c)(3) organization.  Volunteers are essential elements in the success of these UACES programs.  Volunteers assist UACES in carrying out its mission and operate under the oversight and control of UACES.  Without these volunteers, related UACES programs would lose much of their stature and effectiveness.

The information and resources that follow provide guidance regarding financial aspects of operating 4-H clubs and Master Gardener groups which are not separately incorporation and function as arms of the UADA Cooperative Extension Service. The Financial Guidelines apply to all such clubs and groups. However, club financial reports are only required of clubs and groups that maintain bank accounts other than those administered by the UADA Cooperative Extension Service or that maintain a qualifying inventory of assets (See Financial Guidelines for details).

Financial guidelines for 4-H clubs and Master gardener groups. Cover of the May 2022 guidelines
Click image to download the latest 4-H and Master Gardener financial guidelines (PDF file). These guidelines apply to all 4-H clubs and Master Gardener groups.


End-of-Year Financial Reporting

Annual financial reports are required for clubs and groups that either maintain a separate bank account and/or that have qualifying inventory. In these cases, the reporting year is January 1 through December 31 of each year. Reports are due to in the state office by March 31unless otherwise notified. Each County Office will establish deadlines for club and group reporting that will enable submission to the state office by March 31.

Annual financial reporting form

Watch the training video

Special Events Procedures

Clubs or groups organizing a special event should follow the guidelines found on our special events detail page.

Contact  Tammy Green 501-671-2022 for assistance.


New for 2022: Poultry Auction Revenue Guidelines

The handling of poultry auction revenue has long been confusing to counties. We have created helpful resources to guide County staff on how to navigate the process.

Poultry Auction Revenue Info

Information for Raffles

UADA Cooperative Extension Service maintains a charitable raffle license with the State of Arkansas.  The Request to Conduct Raffle form is required for each raffle held in your county.  This form must be completed and submitted to the Chief Operating Officer at least 10 business days prior to the start of the raffle.

Download the Request to Conduct Raffle form (Word file).

Annual Raffle Reporting

Raffles held May 1 through April 30 of each year must be reported on the Annual Raffle Report by May 15.  Counties are to include all raffles held during that time frame on one report.  

Submit the completed Annual Raffle Report along with a copy of each Request to Conduct Raffle to the Office of the Associate Vice President for Finance and Administration no later than May 15.  

Download the Annual Raffle Report (Excel file).

Contact Jan Sampson 501-671-2210 for assistance.