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Extension Operations

Ohio State University Extension


Accounting, Controls and Budgets

Relationship with Affiliated Organizations

Affiliated organizations as it pertains to fiscal activities are those that use the name of a univeristy program but operate under their own Federal Employer Identification Number (FEIN) (Tax ID number). 

Examples of affiliated groups: 4-H committees and councils, Master Gardener Volunteer clubs that have separate bank accounts, 4-H clubs, 4-H camps

Examples of non-affiliated groups: fair board, commodity groups, homemakers associations

In general, Ohio State employees are to never have access to affiliate bank accounts that are not under the Federal Employer Identification Number (FEIN) (Tax ID number) of the university. 31-6025986

Prohibited Activities:

  • Making deposits
  • Writing or authorizing payments
  • Changing or updating signature authorizations
  • Access to bank cards (ex. debit cards)
  • An employee’s social security number shouldn’t be attached to any account
  • Collecting money (cash, checks, money orders, etc)


  • An OSU Extension office can be the mailing address for bank statements and other bank mail related to the accounts.
  • Extension employees can have inquiry only access to accounts that are affiliated with Ohio State.
    • Procedure: If inquiry access is requested from the bank, paperwork from the bank establishing this role needs to be reviewed by the FAES Finance prior to implementation. Based on the bank terms access may or may not be granted. Send all requests to Jesse Buxton.
    • This allowance only applies to groups that are affiliated with Ohio State such as Master Gardener Volunteer groups and 4-H clubs and committees. Junior fair board, senior fair board, and commodity group accounts are not considered affiliated for the purposes of this guideline.