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UC Master Food Preserver Coordinators

Policies and Procedures

All funds administered through UC Regents must be managed in a way that adheres to system-wide policies and procedures.  This safeguards the trust of the public, offers transparency in how we use said funds, and is our responsibility as a publicly funded academic institution. 

  • All monies received by UCCE in support of local UC Master Food Preserver Programs are considered public funds and must be handled according to UC policy
  • UC Master Food Preservers must collect and pay sales tax on all retail items sold except consumables

Gifts to the UC Master Food Preserver Program

  • Refers to both gifts of cash and in-kind
  • Refer all potential donors to UCCE County Director
  • Recognition of gifts may be made by listing name in printed material or banners but no logos, active web links or promotions
  • Specific amount may not be stated, though broad categories may be indicated

Gifts to a UC Master Food Preserver Volunteer

  • With CD approval, non-cash gifts valued at no more than $75.00 may be given to a volunteer or other key stakeholders
  • UC Master Food Preservers may not receive honoraria

Cash Handling Policies

A receipt must be written for any payment over $10 using UC-authorized receipt form D-14. A written receipts is not necessary if you have a cash register with a dual cash register receipt tape. A cash log can be used to record payments of $9.99 and under. Separate cash logs are required for each type of payment (sales vs. fees). 

Best Practices for Cash Handling (see Cash Handling - Day of Sale):

  • All sales are either taxable or non-taxable, UC ANR is not exempt from collecting sales tax on taxable items. All edible items are non-taxable. Taxable sales, include: 
    • Printed materials 
    • Preservation tools and equipment 
  • Cash & checks must be stored in a lock box/bag at the UCCE office, do not take it home
  • Stamp all checks immediately with the UC endorsement stamp
  • Deposits must be made weekly; immediately if cash exceeds $500
  • If amount is over $2500, dual custody is needed and police escort is recommended
  • Have a minimum of two people handle money at all times
  • When depositing funds, make sure they are placed in a locked box and have a receipt for the deposit
  • Funds are placed in an 'income account' and can be used to support other program outreach efforts

Cash Handling Resources

Cost Recovery

Unlike fundraising, the model for cost recovery is not to make a profit but to cover a cost for providing a public service.  In many cases, cost recovery is an event fee charged to participants to cover the cost of putting on the event. Although a certain amount of overhead is allowed to fund additional outreach efforts, program coordinators are discouraged from charging more than necessary in order to keep the event accessible to all members of the public. 

Cost Recovery Resources

Volunteer Reimbursement

All UC Master Food Preserver volunteers must obtain pre-approval from a UCCE advisor, county director, or program coordinator before purchasing supplies on behalf of UC ANR or the UC Master Food Preserver Program via the UCCE form or email (mechanism to be determined locally). After purchasing supplies, the volunteer must submit the original, paid receipts to the respective UCCE office within 30 days of the purchase.

Allowable purchases: 

  • Low-value supply item purchases (produce, pectin, jars, lids, etc.)
  • Maximum reimbursement request per volunteer must not exceed $499.99

Unallowable purchases:

  • Services 
  • Entertainment 
  • Travel expenses 
  • Non-cash gifts to speakers 
  • Commercial advertisements 

The UCCE county office will prepare a UCCE Request for Reimbursement Form (see resources below) and obtain the volunteer’s certification of expenditures made on behalf of UC via the volunteer’s signature on form. 

Out-of-Pocket Reimbursement Resources

Questions? Contact

Sue Mosbacher
Program Manager
smosbacher@ucanr.edu
530-621-5543