FY 1997

BILL GRAVES
Governor

DAN STANLEY
Secretary of Administration

SHIRLEY A. MOSES
Director of Accounts and Reports
900 S.W. Jackson, Room 351S
Landon State Office Building
Topeka, KS 66612-1248
(913) 296-2311
FAX (913) 296-6841

DEPARTMENT OF ADMINISTRATION
Division of Accounts and Reports

INFORMATIONAL CIRCULAR NO: 97-A-003
DATE: February 6, 1997
SUBJECT: Inventory Procedures and Requirements
EFFECTIVE DATE: Effective with Fiscal Year 1997 Inventory Reporting
A & R CONTACT: Accounting Services Section, Audit Services Team Bill Perry (913-296-7217)/Gary Bond (913-296-2287)
APPROVAL:
SUMMARY: Effective with the fiscal year 1997 inventory, agencies will not be required to submit listings to the Division of Accounts and Reports.

K.S.A. 75-3729 provides, in part, that "....The Director of the Division of Accounts and Reports shall design, devise, and direct the use of inventory records by all state agencies to show all fixed and moveable property of the state. The record shall be based on a physical inventory and shall be charged with all subsequent purchases, manufacture of property, or other methods of acquisition and shall be reduced by all property traded in, condemned or otherwise disposed of..... The state agencies may be required to take physical inventory of such properties annually and at such times as the Director may direct....." Current inventory procedures require state agencies to notify the Division of Accounts and Reports of additions, deletions, or changes in inventory by completing and submitting monthly capital outlay addition reports, forms DA-83 (Corrections or Additions to Inventory Property Records), forms DA-110 (Disposition of Property), or other relevant documentation. State agencies are required to submit to the Director of Accounts and Reports the completed inventory detail and summary reports as soon as the June capital outlay additions, and other adjustments, have been completed, but no later than September 30. These current inventory requirements will be in effect through the submission of the fiscal year 1996 inventory reports.
Effective with the fiscal year 1997 inventory process, state agencies will no longer be required to submit documentation of inventory additions, deletions, or other changes or a detailed inventory

Informational Circular No. 97-A-003
September 10, 1997
Page 2

listing to the Division of Accounts and Reports. Beginning with the fiscal year 1997 inventory records, the maintenance and certification of inventory records is delegated to the head of the state agency. With the exceptions noted in this informational circular, state agencies will be required to follow existing inventory policies, procedures and formats. Those established policies, procedures and formats will not be detailed in this informational circular.

Agency Responsibility

An employee in each agency should be assigned the responsibility for the maintenance and preparation of the annual inventory. Such responsibility will include the taking of a physical inventory.
An employee other than the employee responsible for inventory maintenance, preparation and physical inventory should be designated to audit the completed inventory for additions, deletions and adjustments to determine that all items are properly accounted for. Listings of inventory should be in property number order by location and should include any inventory item belonging to the state, no matter how acquired.

Inventory Date
Date requirements are not changed.

Items Included
Requirements for items included have not changed.

Items Purchased From Surplus Property
Requirement for items purchased from Surplus Property have not changed.

Inventory Record Requirements
A. Property Number - Required numeric field.
B. Expenditure Sub-Object Code - Required five digit numeric field. Identifies the expenditure classification of the item.
C. City Code - Required three character alpha field as indicated in the Standard City Code list included in the Division of Accounts and Reports Policy and Procedure Manual (PPM) filing 13,001.
D. Department Code - Optional alpha-numeric field to be used at the discretion of the agency.

Informational Circular No. 97-A-003
September 10, 1997
Page 3

E. Building Code - Optional alpha-numeric field.
F. Room Code - Optional alpha-numeric field.
G. Source Code -Required two digit numeric field as indicated in the listing of valid source codes included in PPM 13,001.
H. Date of Acquisition - Required two digit month and four digit numeric field reflecting the month the item was acquired. For capital outlay purchases, this should be the month and calendar year the item appeared on the DAFR8460 report.
I. Inventory Cost - Required field which should show the original cost of the inventory item. Inventory cost may be shown to include cents, or rounded up to the nearest even dollar. Inventory cost refers to the net cash paid (cost less discount) for the item including freight or postage and should include the amount allowed for a trade-in or any credit memo applied to the purchase. Each item on the inventory must have a cost value assigned. In the absence of actual cost data, an estimated cost should be assigned.
In the case of gifts, the fair market value of the item at the time of the gift should be used. Items purchased from State Surplus Property and items manufactured by the agency should also be reported at fair market value.
J. Description - Required field which should give sufficient information so that the item can be identified for physical inventory purposes. For example, a description should include the common name of the item (microcomputer, copier, etc.), manufacturer name, model number (if applicable), and serial number (where available). The serial number provides an efficient and reliable means of identifying a piece of property should the property number be removed, painted over, or otherwise become illegible. In the case of land, an abbreviated legal descriptions should be included. For buildings, include the name of the building and the type of construction.

Additional Inventory Record Requirement for Fiscal year 1997
Although the State of Kansas does not currently present financial reports in accordance with Generally Accepted Accounting Principles (GAAP) as established by the Governmental Accounting Standards Board (GASB), our initiative is to move toward that goal wherever possible. Fixed asset reporting in accordance with GAAP requires the identification of the fund type for which the asset is used. Fixed assets related to specific proprietary funds, nonexpendable trust funds or pension funds are reported directly in those funds. All fixed assets not accounted for in a proprietary, nonexpendable trust or pension fund are general fixed assets and are accounted for in the General Fixed Asset Account Group (GFAAG). The STARS fund numbering system follows a pattern that provides for the basic reporting determination. Funds with numbers beginning with a 1 (State

Informational Circular No. 97-A-003
September 10, 1997
Page 4

General Fund), 2 or 3 (Special Revenue Funds), 4 (Highway Funds-a subset of Special Revenue Funds), or 8 (Capital Project Funds) report related fixed assets in the GFAAG. Funds with numbers beginning with 5 (Enterprise Funds) or 6 (Inter-Agency Service Funds) are proprietary type funds that report fixed assets in the individual funds. For funds that begin with a 7 (Trust and Agency Funds), how the fund is operated determines the appropriate fixed asset reporting. Non-expendable trust funds and pension funds report fixed assets in the individual funds. Expendable trust funds report fixed assets in the GFAAG. Funds that begin with 9 are Clearing, Refund, or Suspense Funds and generally would not have related fixed assets.

It is recognized that state agencies may not be able to accurately identify the appropriate funding notation for all previously purchased capital outlay inventory items. The agency should review its fund structure and make a good faith effort to identify the appropriate funding and use a "best judgement" approach in assigning fund notations to these items.

• K. Fund - Required four digit numeric field.
  • 1. Fund Numbers Beginning with 1,2,3,4,8 or 9 - Asset reporting notation where the fund number begins with 1,2,3,4,8 or nine should be "0000". (agencies may wish to maintain internal inventory records at the detail fund level to accommodate federal, or other, reporting requirements)
  • 2. Fund Numbers Beginning with 5 or 6 - Asset reporting notation where the fund number begins with 5 or 6 should be the four digit STARS fund number.
  • 3. Fund Numbers Beginning with 7. If the fund is a non-expendable trust fund, the asset reporting notation should be the four digit STARS fund number. Otherwise, the notation would be "0000."

Consumable Supplies
The summarized report of consumable supplies on hand at June 30 currently submitted as part of the Recapitulation of Inventory will also require fund notation information. The fund notation information for these consumable supplies should be readily available, since the purchases would have, in all likelihood, been made during the fiscal year being reported.

Inventory Reporting Requirements
Although state agencies will no longer be required to submit detailed inventory listings and notification of additions, deletions or changes to the Division of Accounts and Reports, inventory records maintained by the agency must include, at a minimum, the information set forth above.

Informational Circular No. 97-A-003
September 10, 1997
Page 5

State agencies will be required to submit to the Division of Accounts and Reports, not later that
September 30 following the close of the fiscal year, the following forms/reports:

• 1. Certification of Inventory (Form DA82)
• 2. Recapitulation of Inventory (Form DA80)
• 3. Inventory General Reconciliation Worksheet (Form DA80A)
• 4. Fund Summary
  • a. Fixed Assets
  • b. Consumable Supplies

Although the Division of Accounts and Reports will no longer perform a "desk audit" of inventories to insure that all additions, deletions or changes have been accounted for, "on-site visits" will be scheduled for the purpose of performing random sample observation of inventory records. Agencies should maintain records in such a manner as to facilitate the physical verification of inventory items.

SAM:RR:rr

BILL GRAVES
Governor

DAN STANLEY
Secretary of Administration

SHIRLEY A. MOSES
Director of Accounts and Reports
900 S.W. Jackson, Room 351S Landon State Office Building
DEPARTMENT OF ADMINISTRATION Topeka, KS 66612-1248
(913) 296-2311Division of Accounts and Reports FAX (913) 296-6841

INFORMATIONAL CIRCULAR NO. 97-A-007
DATE: May 9, 1997
SUBJECT: Closing of FiscalYear 1997 and Opening of Fiscal Year 1998
EFFECTIVE DATE: Immediately
A & R CONTACT: Accounting Services, (913) 296-3521
APPROVAL:
SUMMARY: Schedule of Accounting Events Relative to Fiscal Year Closing

Another fiscal year closing is upon us and again we are asking for your cooperation during this time to help ensure a successful and timely closing of FY 97 and opening of FY 98. The State of Kansas fiscal year, as established by K.S.A. 75-3002, commences on the first day of July in each year and closes on the thirtieth day of June of the succeeding year. However, to allow state agencies time to process as much old year business as possible, the old year records remain open through the second Monday of July (PPM No. 14,002). During this period the Statewide Accounting and Reporting System (STARS) processes old and new fiscal year business concurrently.
During this concurrent processing period, FY 97 documents receive a higher processing priority than do FY 98 documents. This, and the large volume of last minute old year business received for processing, can cause delays in the processing of FY 98 business. There is a period (usually three or four days) after the third Monday in July in which no daily transactions are processed. During this period, total effort is directed to processing transactions necessary to complete the transition from FY 97 to FY 98. These delays are an inherent part of the fiscal year closing process.
Your understanding of the unique circumstances encountered during the fiscal year transition period will help to reduce the number of delays experienced during fiscal year closing. Obviously, the workload both at your agency and the Division of Accounts and Reports is greatly increased during this period; therefore, following certain guidelines will result in a smoother flow of transactions.

Informational Circular No 97-A-005
May 9, 1997
Page 2

FY 97 business should be processed in a timely manner at both the agency level and the central level.  This will relieve some delays caused by the last minute avalanche of vouchers received by the of Accounts and Reports. Some degree of relief can also be realized by state agencies reviewing the May monthly reports and submitting necessary requests for corrections before June 30. This will significantly reduce the volume of last minute journal entries.

All transactions submitted during the concurrent processing period should be carefully reviewed for accurate and complete coding, authorized signature, sufficient unencumbered balances, and any potential errors that may require additional processing time. While this procedure should be followed throughout the fiscal year, it is especially critical during the year-end transition period. Keeping the exceptions to a minimum during this period will result in more efficient and timely processing of
transactions.

During the concurrent processing period, special attention should be given by agencies to the unencumbered balances of those funds whose budget units are classified as "expenditure only". To make "carry forward" balances available as of July 1 for use by state agencies, STARS has been programmed to allow new year transactions charged to "expenditure only" accounts to edit against fund-level (both FY 97 and FY 98) receipts. However, during this period, FY 97 transactions only edit against FY 97 receipts.

During the concurrent period, those state agencies having accounts structured as "receipt and expenditure" must ensure that FY 98 receipts are available to cover FY 98 expenditures from budget units classified as both receipt and expenditure. The available cash in prior fiscal year receipt and expenditure budget units will not be available to fund FY 98 expenditures until FY 97 is closed and balances carried forward.

During the concurrent transition period, personnel at all levels are subjected to increased workloads and pressures. Errors will be resolved in the most efficient and timely manner possible. Emergency situations will be reviewed and acted upon as soon as possible. Transactions categorized as emergency payments should be batched separately and sent to the attention of Roger Rooker, Accounting Services Section, Division of Accounts and Reports, 900 S.W. Jackson Street, Room 351-S, Topeka, Kansas.

Every effort must be made to ensure that payment of legal obligations to vendors are not delayed.  With your support and assistance, we look forward to a timely year-end transition.

A schedule of events concerning the closing of Fiscal Year 1997 and the opening of Fiscal Year 1998 has been prepared to identify certain functions and events of mutual interest to state agencies and the Division of Accounts and Reports. These items and dates are as follows:

DATE ITEM
April 14 Letter Advising Agencies to Prepare Real Estate Encumbrance Renewals (Affected
Agencies Only)

Informational Circular No 97-A-005
May 9, 1997
Page 3

May 19 Letter Requesting Agencies to Review Outstanding Encumbrances
May 19 Letter to Agencies Transmitting List of Outstanding Obligations (DA-118) Instructions
June 1 Annual Review of Housing, Food Service and Other Employee Maintenance Rates (DA-171)
June 18 Fiscal Year 1998 Valid Funds Tape and Valid PCA Tape Sent to State Treasurer
June 18 Preliminary Fiscal Year 1998 Central Chart of Accounts Mailed to State Agencies
June 18 Informational Circular to All State Agencies Regarding Fiscal Year Rate Changes in Payroll Deductions and Contributions
June 23 Review Any Outstanding Checks and Process Paycheck Reversals Prior to June 25, 1997 Which is the Last Off -Cycle Payroll Charged To Fiscal Year 1997. Any Checks Issued in This Cycle Will Be Dated June 30, 1997 and Charged to Fiscal Year 1997
June 30 Updates to Payroll Funding Group Definitions for Fiscal Year 1998 Must be Entered into SHARP by 5:00 P.M. in Order to be Reflected in the Charges for Any Paychecks Resulting from the KA3 Off-Cycle for the Period Ending June 14, 1997 (First Off-Cycle Payroll Charged to Fiscal Year 1998)
June 30 Regents Establish Payroll Clearing Fund Indexes in STARS for Fiscal Year 1998
July 1 Fiscal Year 1998 Transactions Accepted for Processing: Also Commencement of Concurrent Processing Period for Final Fiscal Year 1997 Transactions
July 3 Updates to Payroll Funding Group Definitions for Fiscal Year 1998 Must be Entered into SHARP by 5:00 P.M. in Order to be Reflected in the Charges for the On-Cycle Paychecks Dated July 11, 1997 (First On-Cycle Paychecks Charged to Fiscal Year 1998)
July 7 Regents DA-35 Files Must be Received by 5:00 P.M.
July 14 State Treasurer Accepts Final Fiscal Year 1997 Receipts Vouchers from State Agencies up to 3:00 P.M.
July 14 Accounting Services Accepts Final Expenditure and Encumbrance Batches from State Agencies for Fiscal Year 1997 Until 5:00 P.M.
July 14 Agencies Entering STARS Payment Vouchers On-Line Must Have Final Documents for Fiscal Year 1997 Entered by 5:00 P.M.

Informational Circular No 97-A-005
May 9, 1997
Page 4

July 15 Agencies Entering Payment Vouchers On-Line in STARS With a June Effective Date Must Have Paper Documents into the Accounting Services Section by 12:00 Noon or Transactions Will Be Deleted from the System
July 16 Agencies May Enter DA-118's On-Line Until 5:00 P.M.
July 17 Agencies Entering DA-118's On-Line Must Have Paper Documents delivered to the Accounting Services Section By 12:00 Noon or Transactions Will be Deleted from the System
July 22 Final Processing of June 1997 Transactions Expected; End of Concurrent Processing
July 23 Commencement of Processing for Monthly and Annual Reports and Statements: Also, Processing of Closing and Opening Entries and Preparation of Opening and Closing Transaction Statements
July 28 June 1997 Monthly STARS Statements Expected to be Mailed to Agencies
July 28 Resume Processing of July 1997 (Fiscal Year 1998) Transactions
July 30 Fiscal Year 1997 Closing Statements and Fiscal Year 1998 Opening Statements Expected to be Mailed to Agencies
August 5 DA-404, DA-406 and DA-410 Budget Worksheets Expected to be Distributed

SAM:js

BILL GRAVES
Governor

DAN STANLEY
Secretary of Administration

SHIRLEY A. MOSES
Director of Accounts and Reports
900 S.W. Jackson, Room 351S Landon State Office Building
DEPARTMENT OF ADMINISTRATION Topeka, KS 66612-1248
(913) 296-2311Division of Accounts and Reports FAX (913) 296-6841

INFORMATIONAL CIRCULAR NO: 97-A-009
DATE: May 12, 1997
SUBJECT: Disposition of State Surplus Property
EFFECTIVE DATE: July 1, 1997
A & R CONTACT: Audit Services - (913) 296-3521
APPROVAL:
SUMMARY: Revised Form DA-110, Disposition of Property

A revised Form DA-110, Disposition of Property, is now available for agency use. A sample copy of the revised form and form completion instructions are attached. These should be made available to agency personnel who prepare and process the form.

The revised form is now a three part, carbonless form to facilitate its use. The revised form is being stocked by the Division of Printing, and requests to obtain supplies of the form should be directed to Skip Anderson at (913)296-3632.

If your agency currently submits computer generated forms, please contact Steve Magee, State Surplus Property Center at (913)296-2334 to coordinate your modification efforts.

Questions regarding the disposal of state property should be directed to Steve Magee, Department of Corrections, State Surplus Property Center, Forbes Field, P.O. Box 19226, Topeka, Kansas, 66619-0226. Questions regarding the state property inventory records should be directed to Gary Bond, Division of Accounts and Reports, Audit Services Team at (913)296-2287.

SAM:ns
Attachment

Form DA-110, Disposition of Property
Form Completion Instructions and Agency Form Submission Instructions
I. Agency Form Submission Instructions

• 1. Complete the three-part Form DA-110 form detailing the disposition request.
• 2. Obtain agency approval signatures authorizing the disposition request.
• 3. Detach and retain the agency file copy (bottom copy) of the form.
• 4. Submit the two remaining copies of the disposition request to the Department of Corrections, State Surplus Property Center, Forbes Field, P.O.Box 19226, Topeka, Kansas 66619-0226.
• 5. For trade-ins, in addition to submitting the Form DA-110 copies to State Surplus Property, attach a photocopy of the Form DA-110 form to a completed Form DA-100 (Purchase Requisition) and submit to the Department of Administration, Division of Purchases.
• 6. If the property is being transferred to another state agency, Form DA-83 should be used and a photocopy should be sent to the state agency to which the property is being transferred.

1

Instructions for Form DA-110
May 1997
Page 2
II. Form Completion Instructions
The three part Form DA-110 form set is prepared by the initiating agency to request authorization for the disposition of agency property. The agency completes the form as instructed below except where noted. Additional forms may be used as needed. The numbers on the form completion instructions correspond to the numbers on the sample form.

• 1. Agency No.: Three digit agency number and two digit division number as assigned in the Central Chart of Accounts.
• 2. Agency Disposition No.: Unique sequential number assigned by the agency to identify the disposition request.
• 3. Contact Person: Name of the employee responsible for the viewing and maintenance of the items listed on Form DA-110.
• 4. Phone Number: The 10 digit telephone number where the contact person can be reached during normal business hours.
• 5. Agency Name: The submitting state agency name.
• 6. Agency Division: The state agency division or other unit name, when appropriate.
• 7. Property Number: Property number as recorded in the agency inventory records and affixed to the property.
• 8. Sub Obj Code: Sub-object code for the property as recorded in the agency inventory records and defined in the Division of Accounts and Reports’Policy and Procedure Manual, File No. 7,002 (Length - 4 digits).
• 9. Inv Src: Inventory source code as recorded in the agency inventory records and defined in Division of Accounts and Reports’Policy and Procedure Manual, File No. 13,001 (Length -2 digits).
• 10. Date Acquired (mm/yy): Date the property was acquired as recorded in the agency inventory records. This should be the month and calendar year that the payment for the item appears on the Capital Outlay Report, DAFR8460. (Month - 2 digits, Year - 2 digits)
• 11. Inventory Cost: The original acquisition cost of the property as recorded in the agency inventory records and defined in Accounts and Reports’Policy and Procedure Manual, File No. 13,001.

2

Instructions for Form DA-110
May 1997
Page 3

• 12. Description: A complete description of the property including the common name of the item, name of manufacturer, model number, serial number, dimensions, color, Agency assigned present value or other related identifying information. (Note: A complete description of the property will expedite processing of the disposition request.)
• 13. Present Value: For Kansas State Surplus Property use only. Kansas State Surplus Property will determine the present value of each item listed on the Form DA-110, Disposition of Property. (See Surplus Property Manual, Page 5, PartVI, B1.)
• 14. Condition Code: The code best describing the condition of the property from the condition codes listed in the lower left corner of the form. The definition of each code is as follows:
• 1. In working condition: The property is in working condition.
• 2. Not working - serviceable: The property is not working, but could be repaired and made serviceable.
• 3. Not working - not serviceable: The property is not working and cannot be repaired or the cost to repair is prohibitive to the agency.
• 4. Obsolete - working: The property is in working condition, but is considered obsolete for agency use.
• 5. Obsolete - not working: The property is not in working condition and is considered obsolete for agency use.
• 6. Lost or stolen - FY : If the property has been reported either lost or stolen, enter the fiscal year the loss or theft was discovered in the space provided to the right of the code.
• 7. Other: Other conditions not listed above (please describe in the space provided).
• 15. Disposition Code - Agency: The code indicating the property disposition being requested by the agency from the disposition codes listed in the lower center portion of the form. All disposition methods must receive prior approval by State Surplus Property. The definition of each code is as follows:
• 1. Trade-in: The property will be traded-in towards acquisition of other property. For trade-ins, a photocopy of the completed and approved Form

3

Instructions for Form DA-110
May 1997
Page 4
DA-110 must be attached to the completed Form DA-100 (Purchase Requisition) submitted to the Department of Administration, Division of Purchases.

• 2. Sell used (by agency): The agency is requesting authorization to sell the property. Enter the name of the prospective purchaser and the dollar amount offered in the explanation and remarks section of the form (only for items with a present value more than $500, as determined by Kansas State Surplus Property).
• .
• 3. Sell used (by State Surplus Property): The agency is requesting State Surplus Property to sell the property.
• 4. Request local disposition authority: After local disposition is authorized by State Surplus Property, the agency must choose one of the methods listed below to dispose of the property. An approved copy of the Form DA-110 should be retained in the agency files, indicating which of the disposal methods was selected. Agencies are not required to notify State Surplus Property of which disposal method was selected.
• a. Cannibalize usable parts for repair of like items, placing unserviceable residue in scrap pile, if the agency has an appropriate place to accumulate scrap for future use.
• b. Property may be burned, if allowed at agency location.
• c. Dispose of at authorized landfill.
• d. Dispose of by selling to the highest sealed bid received.
• e. Dispose of at public auction.
• f. Dispose of by highest phone bid (minimum of three bids recommended).
• g. Dispose of as trash (by normal trash removal procedures).
• h. Donated to non-profitable entities, designated as 501(C)3 under federal tax code, or those entities eligible to participate in the Federal Surplus Property program (only for those items with a present value less than $500, as determined by Kansas State Surplus Property).

4

Instructions for Form DA-110
May 1997
Page 5

• 5. Other: Other dispositions not listed above (please describe in the space provided).
• 16. Disposition Code -Kansas State Surplus Property (KSSP) use only: Disposition code entered by State Surplus Property personnel indicating the authorized disposition of the property.
• 17. Explanation or Remarks: Space provided for additional information as needed to support the disposition request.
• 18. Accounting Information: For all items listed on Form DA-110, please provide the fund, Fiscal Year, index, and PCA codes to be used when recording the receipt of disposal proceeds at the State Treasurer. If more than one funding line is needed, or if proceeds are to be deposited in various funds, please indicate the funding for each property immediately below the item description.
• 19. Signature of Agency Employee: Signature and date signed by agency employee submitting the request to dispose of the property.
• 20. Signature of Agency Authorized Employee: Signature and date signed by an agency employee authorized to sign payment vouchers indicating review and approval of the disposition request.
• 21. Signature of Kansas Correctional Industries Director or Designee (KSSP use only): Signature and date signed by the Director of Kansas Correctional Industries, or Designee, indicating review and approval of Form DA-110.

5

BILL GRAVES
Governor

DAN STANLEY
Secretary of Administration

SHIRLEY A. MOSES
Director of Accounts and Reports
900 S.W. Jackson, Room 351S Landon State Office Building
DEPARTMENT OF ADMINISTRATION Topeka, KS 66612-1248
(913) 296-2311Division of Accounts and Reports FAX (913) 296-6841

INFORMATIONAL CIRCULAR NO: 97-A-010
DATE: May 19, 1997
SUBJECT: Change in Mailing Procedures for Various Forms Received from the Department of Human Resources (DHR).
EFFECTIVE DATE: Immediately
A & R CONTACT: Support Services - (913) 296-3592
APPROVAL:
SUMMARY: DHR will mail directly to state agencies various forms previously mailed to the Division of Accounts and Reports for dissemination to state agencies.

The Division of Accounts and Reports (A&R) is currently reviewing internal workflow and document flow to achieve process improvements. As a result of this review, we have identified 15 forms A&R receives from DHR that require no processing by A&R and could be mailed directly to state agencies. These forms are received in various quantities and frequencies. Upon receipt, A&R forwards them to the proper state agency. Many of these forms have short deadlines for response. The response time is further shortened because they are submitted to A&R first.

A listing of the forms identified is shown at the end of this informational circular. DHR is currently making address changes and will begin to mail these forms directly to state agencies as the address changes are made. These forms will be mailed to your state agency to the attention of the Personnel Director. Questions regarding individuals forms should be directed to the telephone number or address shown on the form. General assistance can be obtained by contacting the Department of Human Resources, Division of Employment Security, at (913) 296-0821.

One of the forms to be mailed directly to state agencies is K-CNS 026, Reimbursing Employer’s Quarterly Statement of Benefits Charges. As a reminder, this form is a statement and not a billing (no money should be sent to DHR). This statement is only received for a quarter in which there were claims against the agency. Agencies should review this statement upon receipt to ensure that individuals shown on the statement did, in fact, work for the agency. Questions regarding this statement may be directed to Mr. Gary Spray of DHR at (913) 296-5024.

Informational Circular 97-A-010
May 19, 1997
Page 2

Listing of Forms that will be Mailed Directly to State Agencies
Form #
Form Name
Description
K-CNS 026
Reimbursing Employer’s Quarterly Statement of Benefit Charges
Quarterly statement by UI account number, show s claimants and amounts charged.
K-BEN 44/45
Employer Notice
Notice that a former employee has filed an unemployment insurance claim and the agency’s account will be charged. (10 day time limit to respond)
K-BEN 46
Reimbursing Employer Notice
Similar to K-BEN 44/45 but for reimbursing employers. (10 day time limit to respond)
K-BEN 329
Unemployment Insurance Benefit Audit
Request for earnings information on former employee. (10 day time limit to respond)
K-BEN 3211
Request for Employer Report on Reasonable Assurance Next Term
Request for assurance that former employee may return to similar work when school resumes. (10 day time limit to respond)
K-BEN 4211
Examiner’s Determination
Presents the DHR examiner’s findings. (16 day time limit to appeal)
Notice of Telephone Hearing
Sets the time for a telephone hearing.
Referee’s Decision
Presents the appeals referee’s findings.
Order of Postponement and Continuance
Declares that an appeal has been postponed.
K-BAM 001
Unemployment Insurance Quality Control
Request for information concerning a former employee. (10 day time limit to respond)
K-UID 408
Wage Form
Request for job and base period wage information - this is an attachment to KBAM 001.
Log Period Wages
Request for lag period wage information - this is an attachment to K-BAM 001.
K-UID 428
Statement of Fact
Requests and employer’s reason for the separation of a former employee - this is an attachment to K-BAM 001.
IB8605
Interstate Unemployment Insurance Benefit Payment Audit
(Federal Form) Requests information concerning a former employee. (7 day time limit to respond)
IB86BK
(attachment to IB8605)
(Federal Form) Requests work information and a reason for separation of a former employee - this is an attachment to IB8605.