FY 2000
| INFORMATIONAL CIRCULAR NO. 00-A-001 | (Supersedes Informational Circular 99-a-011) |
|---|
| DATE: | June 18, 1999 | ||
|---|---|---|---|
| SUBJECT: | Private Vehicle Mileage | ||
| EFFECTIVE DATE: | July 1, 1999 | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Mark Handshy | (785) 296-7021 | (Mark.Handshy@da.state.ks.us) | |
| APPROVAL: |  |
||
| SUMMARY: | Private Vehicle Mileage Reimbursement Rates and Central Motor Pool Compact Car Rate for FY 2000. | ||
Regulations have been enacted to amend K.A.R. 1-18-1a on a permanent basis. K.A.R. 1-18-1a established reimbursement rates for privately owned vehicles as follows:
15¢ per mile for privately owned motorcycle
31¢ per mile for privately owned automobile
43¢ per mile for privately owned airplane
43¢ per mile for privately owned specially equipped vehicle for the physically disabled
(Examples of specially equipped vehicles include, but are not limited to, those equipped with hand controls or lift devices. Other situations may be evaluated on a case-by-case basis if you are uncertain about the applicability of this rate.)
Please note that the provision to reimburse mileage at the central motor pool rate for compact cars remains in effect for any state employee choosing to use a privately owned automobile, when a state-owned or leased vehicle is available for use. For FY 2000, this rate is 19¢ per mile as established by Central Motor Pool. The complete schedule of motor pool rates will be distributed to all state agencies in a memorandum from the Central Motor Pool Director.
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| INFORMATIONAL CIRCULAR NO. 00-A-002 | (Supersedes Informational Circular 99-a-002) |
|---|
| DATE: | June 18, 1999 | ||
|---|---|---|---|
| SUBJECT: | Subsistence Rates | ||
| EFFECTIVE DATE: | July 1, 1999 | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Mark Handshy | (785) 296-7021 | (Mark.Handshy@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | Revised Meal Allowance and Lodging Rates Effective July 1, 1999. | ||
Kansas Administrative Regulation 1-16-18 has been amended, effective July 1, 1999, to decrease the out-of-state, special designated high-cost geographic area meal allowance, and increase all categories of lodging limitations. The FY 2000 rates are:
Meal Allowance:
| In-State | $ 7.00 per quarter-day |
|---|---|
| In-state, designated high-cost geographic area | $ 7.25 per quarter-day |
| Out-of-state, regular | $ 7.25 per quarter-day |
| Out-of-state, designated high-cost geographic area | $ 7.25 per quarter-day |
| Out-of-state, special designated high-cost geographic areas | $ 9.50 per quarter-day |
| International travel | $10.50 per quarter-day or actual expenses not to exceed $76 per day |
Reduced Meals Allowance:
If the cost of meals is included within the cost of registration fees or other fees and charges paid by the agency or supplied without cost by another party, the meals allowance should be reduced as follows:
| Breakfast | Lunch | Dinner | |
|---|---|---|---|
| In-state | $6.50 | $7.50 | $14.00 |
| In-state, designated high-cost geographic area | $7.00 | $8.00 | $14.00 |
| Out-of-state, regular | $7.00 | $8.00 | $14.00 |
| Out-of-state, designated high-cost geographic area | $7.00 | $8.00 | $15.00 |
| Out-of-state, special designated high-cost geographic areas | $9.00 | $10.00 | $19.00 |
| International | $10.00 | $11.00 | $21.00 |
Lodging Expense Limitations:
| In-State | $55.00 |
|---|---|
| In-state, designated high-cost geographic area | $69.00 |
| Out-of-state, regular | $83.00 |
| Out-of-state, designated high-cost geographic area | $120.00 |
| Out-of-state, special designated high-cost geographic areas | $132.00 |
| International travel | Actual |
| Conference lodging qualified under K.A.R. 1-16-18a(e) | Actual |
K.S.A. 75-3207a(e) provides that the daily lodging expense limitations established above may be exceeded by the lesser of either: (1) an additional 50% of the applicable lodging expense limitation, or (2) the actual lodging expense incurred.
These lodging limits continue to be applied to the lodging rate before taxes. Thus, the amount reimbursed or paid for lodging expenses may exceed the established lodging limitation by as much as the amount of associated taxes.
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| INFORMATIONAL CIRCULAR NO. 00-A-003 | (Supersedes Informational Circular 99-A-003 ) |
|---|
| DATE: | June 18, 1999 | ||
|---|---|---|---|
| SUBJECT: | High Cost Geographic Areas and Conference Lodging | ||
| EFFECTIVE DATE: | July 1, 1999 | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Mark Handshy | (785) 296-7021 | (Mark.Handshy@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | Listing of designated high-cost geographic areas and delegation of approval for payment of the actual cost of conference-related lodging effective July 1, 1999. | ||
Effective July 1, 1999, Kansas Administrative Regulation 1-16-18a has been amended to allow the agency head or designee to approve the payment of conference-related lodging.
The list of designated list of high-cost geographic areas did not change. The boundaries of designated high-cost geographic areas include all locations within the corporate limits of the cities listed, unless otherwise specified. The designated high-cost geographic areas are:
In-State High-Cost Geographic Areas
Kansas City, including all locations within Johnson and Wyandotte Counties
Manhattan, including all locations within Riley County
Topeka, including all locations within Shawnee County
Wichita, including all locations within Sedgwick County
Out-of-State High-Cost Geographic Areas
Afton, Oklahoma, including Shangri-La Resort
Anchorage, Alaska
Aspen, Colorado, including all locations within Pitkin County
Atlanta, Georgia
Atlantic City, New Jersey, including all locations within Atlantic County
Austin, Texas
Avon and Beaver Creek, Colorado
Baltimore, Maryland
Barrow, Alaska
Boca Raton, Florida
Boston, Massachusetts, including all locations within Suffolk County
Cambridge, Massachusetts
Carmel, California
Chicago, Illinois, including all locations within Du Page, Lake, and Cook Counties
Cleveland, Ohio
Dallas/Fort Worth, Texas
Denver, Colorado
Edison, New Jersey, including all locations within Middlesex County
Fairbanks, Alaska
Fort Myers and Sanibel Island, Florida, including all locations within Lee County
Hershey, Pennsylvania
Hilton Head Island, South Carolina, including all locations within Beaufort County
Honolulu, Oahu, Hawaii, including all locations on the Island of Oahu
Houston, Texas
Indianapolis, Indiana
Juneau, Alaska
Kaanapali Beach, Maui, Hawaii
Kailau-Kona, Hawaii
Kaunakakai, Molokai, Hawaii
Keystone, Colorado, including all locations within Summitt County
King of Prussia, Pennsylvania
Kodiak, Alaska
Lake Buena Vista, Florida
Los Angeles, California, including all locations within Los Angeles, Kern, Orange, and Ventura Counties
Miami, Florida
Minneapolis and St. Paul, Minnesota, including all locations within Hennepin, Ramsey, and Anoka Counties
Monterey, California, including all locations within Monterey County
Nashville, Tennessee
Newark, New Jersey, including all locations within Bergen, Essex, Hudson, Passaic, and Union Counties
New Orleans, Louisiana, including all locations within Jefferson, Orleans, Plaquemines, and St Bernard Parishes
Newport, Rhode Island, including all locations within Newport County
Nome, Alaska
Oakland, California, including all locations within Alameda, Contra Costa, and Marin Counties
Ocean City, Maryland, including all locations within Worcester County
Philadelphia, Pennsylvania, including all locations within Montgomery and Philadelphia Counties
Phoenix, Arizona
Pittsburgh, Pennsylvania
Portland, Oregon
Princeton, New Jersey, including all locations within Mercer County
Salt Lake City, Utah
San Antonio, Texas
San Diego, California, including all locations within San Diego County
San Francisco, California, including all locations within San Francisco County
San Mateo, California, including all locations within San Mateo County
Santa Barbara, California, including all locations within Santa Barbara County
Santa Cruz, California, including all locations within Santa Cruz County
Seattle, Washington, including all locations within King County
South Padre Island, Texas
Stamford, Connecticut
St. Louis, Missouri
Sun Valley, Idaho, including all locations within Blaine County
Tampa, Florida
Tom's River, New Jersey, including all locations within Ocean County
Tuscon, Arizona
Vail, Colorado, including all locations within Eagle County
Wailea, Maui, Hawaii
White Plains, New York, including all locations within Westchester County
Out-Of-State, Special Designated High-Cost Geographic Areas
Washington D.C., including the cities of Alexandria, Fairfax, and Falls Church, the counties of Arlington, Fairfax and Loudoun in Virginia, and the counties of Montgomery and Prince Georges in Maryland
New York, New York, including all locations within the counties of Nassau and Suffolk
State agencies may request the Director of Accounts and Reports to conduct a study of subsistence costs in any area not designated as a high-cost area. If the study findings of an area justify inclusion, the Director of Accounts and Reports may recommend to the Secretary of Administration that the area be added to the list of high-cost geographic areas. If the Secretary approves the addition of that area, subsistence payments for travel to the area may be made at the rate designated for high-cost geographic areas.
Actual Conference Lodging Reimbursement
The agency head must be provided with conference materials indicating that the conference will be held at or in connection with a lodging establishment with rates exceeding both the applicable lodging expense limitation established under K.A.R. 1-16-18 and the exception provided in K.S.A. 75-3207a(e). This exception allows the lodging rate to be exceeded by the lesser of either: (1) an additional 50% of the applicable lodging expense limitation, or (2) the actual lodging expense incurred.
K.A.R. 1-16-18a(e) has been amended to allow an agency to approve reimbursement or direct payment of actual lodging expenses when an employee is required or authorized to attend a conference, and the lodging rate exceeds the applicable lodging expense limitation (including the additional 50%). This provision may be used for the approved conference and for official state business related to the conference, and shall be applicable only to the state employee attending the conference. The term "conference" means any seminar, association meeting, clinic, colloquium, convention, symposium, or similar gathering that is attended by a state employee in pursuit of a goal, obligation, function, or duty imposed upon a state agency or performed on behalf of a state agency.
The agency will designate on Form DA-26, Agency Travel Approval - Out-of-State Travel and Lodging Reimbursement Rates, the method by which they will indicate the approval for payment of the actual cost for conference-related lodging. This form has been amended to include this designation in section two of the form relating to approval to exceed established lodging rates. A separate letter will be sent to each agency asking that a new Form DA-26 be completed for FY 2000. A copy of Form DA-26 is attached to this informational circular, may be found in Policy and Procedure Manual Filing 3,817, or may be accessed at http://www.da.ks.gov/ar/forms/.
Meal allowance will be reimbursed at the regular meal allowance rate based on the location of the conference.
The provision to pay actual conference lodging replaces use of Form DA-28 which required approval by the Director of Accounts and Reports. The date on which expenses are incurred determines the appropriate approval process.
SAM:jr
Attachment: DA-26.pdf; DA-26.doc (Word format)
| INFORMATIONAL CIRCULAR NO. 00-A-004 | (Supersedes Informational Circular 99-A-012) |
|---|
| DATE: | June 29, 1999 | ||
|---|---|---|---|
| SUBJECT: | Revised Reference Materials Pertaining to Employee Travel Reimbursement | ||
| EFFECTIVE DATE: | July 1, 1999 | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Mark Handshy | (785) 296-7021 | (Mark.Handshy@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | Notification that the Employee Travel Expense Reimbursement Summary (travel tri-fold), On-line Employee Travel Expense Reimbursement Handbook, and Policy and Procedure Manual Filing 3,903 have been revised to reflect the amended travel reimbursement rates which are effective July 1, 1999. | ||
The Employee Travel Expense Reimbursement Summary (travel tri-fold) has been revised to reflect the FY 2000 employee travel reimbursement rates and policy. This document is available at http://www.da.ks.gov/ar/employee/travel/trifold.pdf. The FY 2000 tri-fold is printed on green paper. Please destroy any remaining copies of the FY 99 document. You may copy this document and distribute to your employees as you choose.
The On-line Employee Travel Expense Reimbursement Handbook has also been revised to reflect the FY 2000 travel reimbursement information. Policy and Procedure Manual Filing 3,903 will no longer include the text of the Employee Travel Expense Reimbursement Handbook. This PPM will include a link to the on-line version of this document. You may access these two documents at http://www.da.ks.gov/ar/employee/travel/travbk.htm and http://www.da.ks.gov/ar/ppm/ppm03903.pdf and distribute throughout your organization as you choose.
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| INFORMATIONAL CIRCULAR NO. 00-A-005 | (Supersedes Informational Circular 99-A-005) |
|---|
| DATE: | August 5, 1999 | ||
|---|---|---|---|
| SUBJECT: | Budgetary Worksheet Reports | ||
| EFFECTIVE DATE: | Immediate | ||
| A & R CONTACT: | Customer Services Team - | (785) 296-2311 | |
| APPROVAL: | |
||
| SUMMARY: | Transmittal of budget worksheet reports for preparation of fiscal year 2001 budget. | ||
Enclosed are three budget worksheet reports prepared from the records of the Division of Accounts and Reports as well as a listing of your agency's summary sub-accounts titled Corresponding Budget Units for Summary Sub Accounts. [enclosures mailed to agencies with hard copies of circular] A brief explanation of the budget worksheet reports follows.
The budget worksheets have a category of expenditures listed as an informational total titled "Non-Reportable Expenditures". Non-reportable expenditures have been defined by the Division of the Budget as expenditures which represent duplication within an agency's budget. The following expenditures shown on the DA-406 budget worksheet, if made from other than the State General Fund (1000), are classified as non-reportable.
5150 -- Local City-County Sales Tax Payments
5170 -- State Aid to Other State Agencies
5180 -- Local City-County Transient Guest Tax Payments
All -- 7XXX Primary Classification Object Codes
The first two enclosed reports (DA-406 and DA-410 worksheets) contain budgetary expenditures for fiscal year 1999 classified by program and by object of expenditure. These reports can be used by the agency in preparing the "Expenditures" form (DA-406) and the "Plan for Financing" form (DA-410) for submission to the Division of the Budget, as part of the fiscal year 2001 budget. The third report (DA-404 worksheet) can be used in preparing the "Resource Estimate by Fund" (form DA-404) for the fiscal year 2001 budget.
The expenditures shown in the DA-406 and DA-410 worksheet reports conform to the definition of expenditures used for budget purposes; i.e., "all expenses, liquidated and unliquidated encumbrances, that were charged against an agency's funds during the particular fiscal year regardless of the fiscal year in which cash disbursements for these expenses were made". Expenditures reported for fiscal year 1999 include the outstanding encumbrances at June 30, 1999, reported on your "List(s) of Outstanding Obligations" (form DA-118), printers requisitions, unpaid purchase orders, contract cover sheets, as well as the actual cash disbursements charged to the fiscal year. The combination of actual cash expenditures and unpaid encumbrances at June 30 represents the total budgetary expenditures.
Reappropriations of savings were authorized by the 1999 legislature. These Kansas Savings Incentive Program (KSIP) reappropriations are reflected as separate summary sub-accounts in the Budget worksheets for both appropriated and special Revenue funds.
If errors in program or object classification have been made in either cash expenditures or the coding of outstanding encumbrances, it will be necessary for the agency to correct those errors prior to preparing fiscal year 1999 expenditure data for inclusion on all of the forms (DA-402, DA-404, DA-406, DA-410 and DA-412) of the fiscal year 2001 budget submission.
____________________________
Shirley Moses, Director
Division of Accounts and Reports
______________________________
Mr. Duane A. Goossen, Director
Division of the Budget
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The explanation for appropriations made from the State General Fund (1000), Children's Initiatives Fund (2000), State Budget Stabilization Fund (2295), Kansas Endowment for Youth Fund (7000), Kansas Educational Building Fund (8001), State Institutions Building Fund (8100), Kansas Special Capital Improvements Fund (8110), and the Correctional Institutions Building Fund (8600) follows:
| Description | Explanation |
|---|---|
| Legislative Appropriation (Original Appropriation and Revisions) | Amount includes original and supplemental legislative appropriations. |
| Reappropriation | Amount of prior year appropriation balance reappropriated and authorized for expenditure in the current year. |
| Limited Reappropriation (Reserves) | Amount of prior year balance reappropriated but not authorized for expenditure in the current year. |
| Transfers | Amount of appropriation transferred into or out of the account by authorization of the Legislature or executive directives. |
| Total Available | Total of the items cited above including Limited Reappropriation amount. |
| Less - Lapses (Reversions) | Amount of appropriation lapsed for the fiscal year. This is the reversions amount in STARS. |
| Less - Balances Forward | Amount of appropriation balance reappropriated including any limited reappropriation balance. |
| Total Expenditures | Total budgetary expenditures for the fiscal year. This includes both cash expenditures and encumbrances outstanding at year-end. |
The explanation of items applicable to agency Special Revenue Funds follows:
| Description | Explanation |
|---|---|
| Reappropriation | Amount of carryover unencumbered cash balance available in the fund at beginning of fiscal year. |
| Adjustments to Fund Balance | Amount of outlawed warrants, residual equity transfers for outlawed warrants, and residual equity transfers used in closing out certain funds. |
| Net Receipts Revenue Sub-Object XXXX Revenue Sub-Object XXXX Total Net Receipts |
Receipt amounts by detailed revenue sub-object code credited to the fund during the fiscal year, and the total of all receipts to the fund. |
| Total Available | Total cash resources available in the Special Revenue Fund from carryover balances and total fiscal year receipts. |
| Less Balance Forward | Amount of unencumbered balance in Special Revenue Fund at end of fiscal year carried forward to the next fiscal year. |
| Total Expenditures | Total of cash expenditures plus encumbrances for a specific fiscal year account. |
| Expenditure Limitation | Represents the limitation on budgetary expenditures of the fund for the fiscal year. For the current fiscal year, any amount authorized by the State Finance Council effective July 1 is included. Starred amounts represent unlimited limitations for some budget units within the fund. |
| INFORMATIONAL CIRCULAR NO. 00-A-006 |
|---|
| DATE: | September 24, 1999 | ||
|---|---|---|---|
| SUBJECT: | Credit Card Survey | ||
| EFFECTIVE DATE: | N/A | ||
| A & R CONTACT: | Jerry Serk | (785) 296-2318 | (Jerry.Serk@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | Credit Card Acceptance Survey | ||
The Division of Purchases and the Division of Accounts and Reports are in the process of determining the credit card needs of state agencies. Internet and electronic commerce applications are increasingly requiring the state to be able to accept credit card payments from citizens and companies in the continental United States, as well as internationally.
We would appreciate your taking the time to complete the attached survey [attached to hard copy circulars mailed to state agencies] as it pertains to your agency. If it is more appropriate to complete multiple surveys within your agency for different programs, that is preferable. Please return the survey by October 6, 1999 to the Division of Accounts and Reports, 900 S.W. Jackson, Room 351-S, Topeka, KS 66612-1248, Attention: Jerry Serk.
This survey will be used in the development of a statewide contract to procure a vendor to administer a statewide system for accepting credit card payments. Please indicate all programs you currently have and any future programs that may have a potential credit card application.
If you have any questions pertaining to this survey, please contact Jerry Serk at (785) 296-2318 or e-mail Jerry.Serk@da.state.ks.us.
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Attachment: Survey
| INFORMATIONAL CIRCULAR NO. 00-A-007 |
|---|
| DATE: | October 1, 1999 | ||
|---|---|---|---|
| SUBJECT: | Y2K Compliance for the STARS Ad-Hoc Reporting System | ||
| EFFECTIVE DATE: | N/A | ||
| A & R CONTACT: | Mike Lovich | (785) 296-2131 | (Mike.Lovich@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | Y2K Compliant System will be installed Friday, October 15, 1999 | ||
Modifications to achieve Y2K compliance for the STARS Ad-Hoc Reporting System will be installed on Friday, October 15, 1999. Thus, the STARS Ad-Hoc Reporting System will not be available to users on that day. This applies to the STARS Ad-Hoc Reporting System only. The STARS central accounting system will be available to users on that day as usual.
Unless installation difficulties occur, the STARS Ad-Hoc Reporting system will be available to users during the normal hours of agency availability on Saturday (10/16) and Sunday (10/17). In any event, the system is expected to be available to users on Monday (10/18) and thereafter during the normal hours of availability.
If you have any questions regarding this informational circular, please contact Mike Lovich at (785) 296-2131 or e-mail Mike.Lovich@da.state.ks.us
SAM:ML
| INFORMATIONAL CIRCULAR NO. 00-A-008 | (Supersedes Informational Circular 99-A-015) |
|---|
| DATE: | October 29, 1999 | ||
|---|---|---|---|
| SUBJECT: | Additional Information Regarding Journal Voucher Requests and Journal Vouchers to Correct Expenditure and Receipt Documents | ||
| EFFECTIVE DATE: | October 19, 1999 | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Gina Reynoldson | (785) 296-2252 | (Gina.Reynoldson@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | E-mail address for transmitting DA-35A Journal Vouchers and DA-35R Journal Voucher Requests. Clarification on preparation of DA-35As. | ||
E-Mailing Requests (new)
DA-35A journal vouchers and DA-35R journal voucher requests can be e-mailed to the Department of Administration at armail@da.state.ks.us. All documents received by 9:00 a.m. will be printed at that time and added to the processing queue.
Batching DA35As (new)
In order to enhance tracking of journal vouchers and to speed up processing, please prepare a DA-199 STARS Batch Sheet for each set of DA-35s submitted. The batch type is "T." The batch count is the number of funding lines. The batch amount is the sum of the absolute values of all the funding lines (hash total). This form can be found at Accounts and Reports Internet site: http://www.da.ks.gov/ar/forms/.
Identifying Documents on the DA35A (clarification)
In the left most column labeled "c/n to" enter the current document number being corrected. Below the funding lines or in the explanation area indicate if the voucher was processed as an Internet interfund (state "SOKI"), or if processed under the agencies delegated audit authority (state "delegated audit"). For all documents please indicate the approximate STARS process date.
| INFORMATIONAL CIRCULAR NO. 00-A-009 |
|---|
| DATE: | October 29, 1999 | ||
|---|---|---|---|
| SUBJECT: | SCORECARD Program | ||
| EFFECTIVE DATE: | N/A | ||
| A & R CONTACT: | Roger Rooker | (785) 296-2844 | (Roger.Rooker@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | SCORECARD Program Available to State Agencies | ||
Several agency managers have expressed an interest in a "SCORECARD" program that would provide feedback on how their agency is doing in processing transactions through the Division of Accounts and Reports. The "SCORECARD" concept was included as a topic on the survey distributed by Accounts and Reports at the September, 1998 ASTRA meeting and the responses to the proposal that the Division of Accounts and Reports evaluate agency performance through a "SCORECARD" process were positive.
As a result, the Division of Accounts and Reports announced the implementation of a "SCORECARD" evaluation program at the May, 1999 ASTRA meeting. The availability of the program was also announced through the Accounts and Reports Webpage which includes information about the program along with enrollment forms. Eighteen agencies requested evaluations during fiscal year 1999, with three additional agencies submitting requests during fiscal year 2000.
Agencies that are not already participating in the "SCORECARD" program may request to participate by completing the enclosed SCORECARD EVALUATION REQUEST form and submitting it to the Director of the Division of Accounts and Reports. Copies of the individual evaluation forms are also enclosed for your review. Information about the program and copies of the forms are also available on our webpage at http://www.da.ks.gov/ar/.
The Division of Accounts and Reports does not maintain detailed records on many of the areas that would be logically evaluated. In view of this, all "SCORECARD" ratings will be given at the agency level and will be based upon subjective criteria. The evaluation forms have been designed to identify areas where we believe that additional training or review of internal policies may be beneficial or areas where performance is acceptable and are not to be used for individual staff evaluations. The forms also provide for comments on each of the evaluation areas and for general overall comments.
It is important that these evaluations be viewed as input mechanisms provided by Accounts and Reports and that they be viewed by agency managers in the manner in which they are intended. The evaluations are merely to provide feedback on areas where the Division of Accounts and Reports feels that the agency might identify opportunities for improvement and are not to be used for individual staff evaluations. You will note the possible scoring does not include a rating higher than "ACCEPTABLE". You will also note that the form includes a category "COULD BENEFIT FROM ADDITIONAL TRAINING OR REVIEW INTERNAL POLICIES". This is not intended to infer that all training is currently available from Accounts and Reports. While we do intend to expand our training subjects as resources allow, we will also be relying on agencies to assist each other in areas where training is not available from us.
Evaluations for a fiscal year are performed as soon as practical after budget worksheets have been distributed for the fiscal year in which the evaluation request was received. Evaluations will be automatically performed each subsequent fiscal year for any agency with a request on file until the agency notifies the Division of Accounts and Reports that it no longer wishes to receive the evaluations.
Questions concerning the SCORECARD program may be directed to Roger Rooker at telephone (785)296-2844, email address Roger.Rooker@da.state.ks.us
SAM:rr
Attachment: scorecard request & evaluation forms (.pdf)
| INFORMATIONAL CIRCULAR NO. 00-A-010 |
|---|
| DATE: | November 30, 1999 | ||
|---|---|---|---|
| SUBJECT: | GASB Statement 34 Training | ||
| EFFECTIVE DATE: | N/A | ||
| A & R CONTACT: | Jerry Serk | (785) 296-2318 | (Jerry.Serk@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | GASB Statement 34 Training | ||
As the Director of the Division of Accounts and Reports one of my responsibilities is to prepare the Annual Financial Report for the State of Kansas. GASB Statement 34 requires a comprehensive restructuring of how Kansas and other governments will present financial information. This is especially significant as we bring the state into compliance with Generally Accepted Accounting Principles (GAAP) by March of 2001.
Since the state's annual financial report is prepared by the Division of Accounts and Reports, you may believe that Statement 34 does not affect you. This is not necessarily true. The purpose of the new reporting model established by Statement 34 is to help the reader assess the financial position of a state or other government entity. We in the Division of Accounts and Reports will be seeking input throughout state government in order to obtain new required information, prepare required notes to the state financial report and to prepare the management's discussion and analysis (MD&A) portion of the financial report. If your position requires you to work with inventories, payables, receivables, purchasing, etc., you may be affected by changing from a cash basis to a full accrual basis of accounting and reporting.
Accordingly, I have asked the Topeka Chapter of the Association of Government Accountants to sponsor a one day training seminar on GASB Statement 34. This seminar will prepare you for some of the issues you will face in the very near future. The cost of the seminar is $75.00 and is a great value as compared to other GASB 34 training.
The keynote presenter is Bill Raftery, Controller for the State of Wisconsin. Under his leadership, the State of Wisconsin is the first state to fully implement Statement 34. Many of the work papers developed during their implementation process are being used to develop nationwide training courses for states and municipalities by GASB. Bill is a CPA and an attorney and is the immediate past president of the National Association of State Auditors, Comptrollers and Treasurers.
The second presenter is a familiar face to many of us in state government. Mark Dick is a CPA and is a Partner in the firm of Allen, Gibbs & Houlik, L.C. Mark is a member of the Government Finance Officers Association Certificate of Achievement Review Committee, has served as an instructor for accounting courses offered by the American Institute of Certified Public Accountants and the Kansas Society of Certified Public Accountants and he is very active in government sector accounting.
Both of these individuals are top professionals in their fields. I encourage your attendance at what should be an excellent seminar.
SAM:js
Attachment: DA-26.pdf; DA-26.doc(Word format)
| INFORMATIONAL CIRCULAR NO. 00-A-011 |
|---|
| DATE: | December 9, 1999 | ||
|---|---|---|---|
| SUBJECT: | Y2K Rollover Schedule for STARS | ||
| EFFECTIVE DATE: | N/A | ||
| A & R CONTACT: | Mike Lovich | (785) 296-2131 | (Mike.Lovich@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | STARS will be unavailable to users during rollover to January 1, 2000 | ||
We have just concluded additional testing of STARS in a "time machine" environment. This environment allowed STARS to be tested along with the underlying operating system and system utilities using future dates in the year 2000 and beyond. Specific dates tested included leap year testing for the dates of 02/28/2000, 02/29/2000, and 03/01/2000 as well as non-leap year dates of 02/28/2001 and 03/01/2001. All testing was successful and no Y2K failures occurred. As a result of this testing, we are even more confident that STARS will suffer no major disruptions as we cross the new millennium.
To further ensure that STARS safely crosses the millennium, the following schedule will be followed during the rollover to January 3, 2000. Please note that STARS will be unavailable to agency users from approximately 5:00 PM, Thursday, 12/30/1999 until the regular schedule resumes Monday, 01/03/2000.
| Date | Events |
|---|---|
| Thursday 12/30/1999 | STARS unavailable to all users at 5:00 PM as per normal availability and processing schedules. Batch cycle executed as normal. DISC will confirm to Accounts and Reports that the cycle has completed normally. Warrants and reports available to agencies as normal on Monday, January 3, 2000. |
| Friday 12/31/1999 | State Holiday. STARS unavailable to agency users. No STARS activity. |
| Saturday 01/01/2000 | STARS opened to central users only (i.e. unavailable to agency users) for on-line processing from 8:00AM to 9:00AM. STARS then closed for cycling. STARS then re-opened to central users only (i.e. unavailable to agency users) after the completion of the cycle. At this time, Accounts and Reports personnel will review warrants, reports and the on-line system. If problems are encountered in this first cycle in calendar year 2000, corrective action can be taken over the remainder of the weekend. If no problems are encountered, no further action will be necessary. Warrants and reports available to agencies as normal on Monday, January 3, 2000 along with the warrants and reports from 12/30/1999. |
| Sunday 01/02/2000 | STARS unavailable to agency users. No STARS activity. |
| Monday 01/03/2000 | STARS available to all users at the normal time and normal processing schedules resume. |
If you have any questions about this informational circular, please contact Mike Lovich at voice (785) 296-2131 or e-mail Mike.Lovich@da.state.ks.us.
SAM:ML
| INFORMATIONAL CIRCULAR NO. 00-A-012 |
|---|
| DATE: | December 27, 1999 | ||
|---|---|---|---|
| SUBJECT: | Procedures for filing 1999 Form 1099 Information Returns | ||
| EFFECTIVE DATE: | December 28, 1999 | ||
| A & R CONTACT: | Don Beck | (785) 296-7291 | (don.beck@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | |||
Agencies of the State of Kansas are considered to be a single payer by the Internal Revenue Service (IRS) and payment information is required to be filed by one transmitter. In addition, federal laws and regulations require the filing of information returns to be submitted by magnetic media. In order to comply with the reporting requirements of the IRS and to avoid the assessment of penalties, the Division of Accounts and Reports will transmit all 1999 calendar year 1099 information returns for the State of Kansas on magnetic tape.
Some payments by state agencies are IRS reportable but are not included in the Statewide Accounting and Reporting System (STARS) or required data is not provided by STARS. These payments require unique reporting procedures. Such expenditures include certain interest payments, State Fair premiums and purchases of real property.
Locally administered interest payments exceeding $10 are to be reported on Form 1099-INT. An example of these payments is interest paid from trust funds to clients by institutions like the Department of Social and Rehabilitation Services and the Department of Corrections.
IRS regulations require the State of Kansas to report on Form 1099-S any purchases of real property exceeding $600. Additional requirements for this form include a description or address of the property and the closing date of the purchase transaction. (Rental and construction costs are not to be included).
State Fair premiums are to be reported on form 1099-MISC.
Procedures for handling 1099 information returns for calendar year 1999 are as follows:
- Agencies that have made expenditures as described, will be responsible for the preparation and delivery of the appropriate 1099 forms to the payees prior to January 31, 2000. Do not mail forms directly to the IRS or to the Kansas Department of Revenue.
- Agencies reporting applicable purchases of real property may submit the IRS and/or the State of Kansas copies of the 1099-S forms to the address below, and the Division of Accounts and Reports will key this information onto magnetic tape. For those agencies with other expenditures to report, the DA-43 form ( http://www.da.ks.gov/ar/forms), or a form of your own design with the same basic format, should be used. All data should be remitted by February 15, 2000 to:
Division of Accounts and Reports
Central Accounting Services Section
900 SW Jackson, Room 351-S, LSOB
Topeka, Kansas 66612-1248
Attention: Don Beck - Agencies may submit data to the Division of Accounts and Reports on magnetic media in lieu of paper. However, the Division of Accounts and Reports should be contacted for proper reporting format. In addition, a completed Transmittal Form 4804 is necessary, as well as, the following information on the Media Label: operating system/hardware, type of returns, number of payees, and transmitter's number for media.
- The Division of Accounts and Reports will consolidate the data received from state agencies on magnetic tape. The tapes will be forwarded to the IRS National Computer Center prior to February 29, 2000.
- If any agency finds it necessary to issue a corrected information return, the payee should be provided a copy as soon as possible. The IRS copy of the corrected form (marked "corrected") should be forwarded promptly to the Central Accounting Services Section of the Division of Accounts and Reports.
SAM:DB:mpa
| INFORMATIONAL CIRCULAR NO. 00-A-013 | (Rescinds No. 1279) |
|---|
| DATE: | January 11, 2000 | ||
|---|---|---|---|
| SUBJECT: | Interfund Vouchers Less than $5.00 | ||
| EFFECTIVE DATE: | January 11, 2000 | ||
| A & R CONTACT: | Randy Kennedy | (785) 296-2125 | (Randy.Kennedy@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | Interfund vouchers may be processed for less than $5.00. | ||
Informational Circular Number 1279 prohibited the processing of interfund vouchers under $5.00. The cost of processing these documents has been reduced due to the implementation of the Interactive Internet Interfund System (SOKI3). Therefore, interfund vouchers for less than $5.00 may now be processed, either on SOKI3 or paper.
SAM:rk
| INFORMATIONAL CIRCULAR NO. 00-A-014 |
|---|
| DATE: | January 20, 2000 | ||
|---|---|---|---|
| SUBJECT: | Addition of Expenditure Sub-object Code 2211 | ||
| EFFECTIVE DATE: | Immediate | ||
| A & R CONTACT: | Mike Lovich |
(785) 296-2131 |
(mike.lovich@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | Addition of expenditure sub-object code 2211 for the Division of Printing | ||
In past years, expenditure sub-object code 2210 (Printing and Binding) has been used by the Division of Printing Services for billing purposes. Expenditure sub-object code 2211 (Printing Binding [Pymt to St Fac Only] - Surcharge) has been established to track and account for the portion of the Division of Printing's billings that are considered unallowable under OMB Circular A87.
This addition should be made to your copy of the Uniform Expenditure Classification of Expenditure Sub-object Codes filing (PPM 7,002). This modification is reflected in the PPM on the Accounts and Reports internet site. (http://www.da.ks.gov/ar/ppm/ppm01001.htm)
SAM:ra
| INFORMATIONAL CIRCULAR NO. 00-A-015 |
|---|
| DATE: | February 25, 2000 | ||
|---|---|---|---|
| SUBJECT: | Subsistence Rates | ||
| EFFECTIVE DATE: | July 1, 2000 | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Mark Handshy | (785) 296-7021 | (Mark.Handshy@da.state.ks.us) | |
| APPROVAL: |  |
||
| SUMMARY: | Meal Allowance and Lodging Rates Effective July 1, 2000. | ||
There will be no change in the meal allowance and lodging rates for fiscal year 2001, as established by K.A.R. 1-16-18. The rates are:
Meal Allowance:
| In-state | $ 7.00 per quarter-day |
|---|---|
| In-state, designated high-cost geographic area | $ 7.25 per quarter-day |
| Out-of-state, regular | $ 7.25 per quarter-day |
| Out-of-state, designated high-cost geographic area | $ 7.50 per quarter-day |
| Out-of-state, special designated high-cost geographic areas | $ 9.50 per quarter-day |
| International travel | $10.50 per quarter-day or actual expenses not to exceed $76 per day |
Reduced Meals Allowance:
If the cost of meals is included within the cost of registration fees or other fees and charges paid by the agency or supplied without cost by another party, the meals allowance should be reduced as follows:
| Breakfast | Lunch | Dinner | |
|---|---|---|---|
| In-state | $ 6.50 | $ 7.50 | $14.00 |
| In-state, designated high-cost geographic area | $ 7.00 | $ 8.00 | $14.00 |
| Out-of-state, regular | $ 7.00 | $ 8.00 | $14.00 |
| Out-of-state, designated high-cost geographic area | $ 7.00 | $ 8.00 | $15.00 |
| Out-of-state, special designated high-cost geographic areas | $ 9.00 | $10.00 | $19.00 |
| International | $10.00 | $11.00 | $21.00 |
Lodging Expense Limitations:
| In-state | $ 55.00 |
|---|---|
| In-state, designated high-cost geographic area | $ 69.00 |
| Out-of-state, regular | $ 83.00 |
| Out-of-state, designated high-cost geographic area | $120.00 |
| Out-of-state, special designated high-cost geographic areas | $132.00 |
| International travel | Actual |
| Conference lodging qualified under K.A.R. 1-16-18a(e) | Actual |
K.S.A. 75-3207a(e) provides that the daily lodging expense limitations established above may be exceeded by the lesser of either: (1) an additional 50% of the applicable lodging expense limitation, or (2) the actual lodging expense incurred.
These lodging limits continue to be applied to the lodging rate before taxes. Thus, the amount reimbursed or paid for lodging expenses may exceed the established lodging limitation by as much as the amount of associated taxes.
DB:rk
| INFORMATIONAL CIRCULAR NO. 00-A-016 |
|---|
| DATE: | February 25, 2000 | ||
|---|---|---|---|
| SUBJECT: | Private Vehicle Mileage | ||
| EFFECTIVE DATE: | July 1, 2000 | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Mark Handshy | (785) 296-7021 | (Mark.Handshy@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | Private Vehicle Mileage Reimbursement Rates and Central Motor Pool Compact Car Rate Effective July 1, 2000. | ||
There will be no change in the private vehicle mileage reimbursement rates for fiscal year 2001, as established by K.A.R.1-18-1a. They will remain at:
15¢ per mile for privately owned motorcycle
31¢ per mile for privately owned automobile
43¢ per mile for privately owned airplane
43¢ per mile for privately owned specially equipped vehicle for the physically disabled (Examples of specially equipped vehicles include, but are not limited to, those equipped with hand controls or lift devices. Other situations may be evaluated on a case-by-case basis if you are uncertain about the applicability of this rate.)
Please note that the provision to reimburse mileage at the central motor pool rate for compact cars remains in effect for any state employee choosing to use a privately owned automobile, when a state-owned or leased vehicle is available for use. For FY 2001, this rate has not yet been determined by the Central Motor Pool but currently is 19¢. The complete schedule of motor pool rates will be distributed to all state agencies in a memorandum from the Central Motor Pool Director.
DB:rk
| INFORMATIONAL CIRCULAR NO. 00-A-017 |
|---|
| DATE: | March 24, 2000 | ||
|---|---|---|---|
| SUBJECT: | Interfund Vouchers | ||
| EFFECTIVE DATE: | July 1, 2000 | ||
| A & R CONTACT: | Randy Kennedy | (785) 296-2125 | (Randy.Kennedy@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | Use of the State of Kansas Interactive Internet Interfund System (SOKI3) for all interfund transactions with an effective date of July 1, 2000 or later. | ||
As a result of agency comments and suggestions, the State of Kansas Interactive Internet Interfund System (SOKI3) was jointly developed by the State Treasurer's Office and the Division of Accounts and Reports. The pilot agencies have been using SOKI3 for over a year, and we have heard many positive comments. Agencies seem to generally be pleased with the system, and appreciate the reduction of the processing cycle from 6 weeks to less than one week, ability to track document status, and the reduction of the multiple levels of keying - both at the agency level and centrally. Agencies have also had the opportunity to provide input regarding modifications and functionality they would like to see in the system. Although we have been unable to implement every suggestion, an attempt has been made to look at the impact on all agencies as well as the system itself prior to making the "change vs. no-change" decision.
K.S.A. 75-3728 authorizes the Director of Accounts and Reports to "...design, revise and direct the use of accounting records and fiscal procedure...." Since it is inefficient for agencies with billing systems to maintain two separate processes for interfund voucher processing, paper interfunds will no longer be accepted effective July 1, 2000 for fiscal year 2001 transactions. In other words, if the effective date of the transaction is July 1, 2000 or later, the interfund voucher must be processed using the State of Kansas Interactive Internet Interfund System (SOKI3). Paper interfunds will be returned to the submitting agency unprocessed.
Specific details regarding SOKI3 processing during the fiscal year closing and opening will be included in the annual informational circular mailed in April of each year.
DB:rk
| INFORMATIONAL CIRCULAR NO. 00-A-018 | (Supersedes Informational Circular 99-A-014 ) |
|---|
| DATE: | April 12, 2000 | ||
|---|---|---|---|
| SUBJECT: | Closing of Fiscal Year 2000 and Opening of Fiscal Year 2001 | ||
| EFFECTIVE DATE: | Immediately | ||
| A & R CONTACT: | Annette Witt | (785) 296-8083 | (annette.witt@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | Schedule of Accounting Events Relative to Fiscal Year Closing | ||
It is time to close another fiscal year and we are asking for your cooperation to help ensure a successful and timely closing of FY 2000 and opening of FY 2001. Information concerning fiscal year end closing and DA-118 List of Outstanding Obligations instructions are contained in the Division of Accounts and Reports Policy and Procedure Manual filing nos. 14,002 and 14,003, respectively, which are in the General Accounting Services section of the Division of Accounts and Reports web site at http://www.da.ks.gov/ar/ppm/ppm01001.htm. Other web resources available for fiscal year end processing information can be found at http://www.da.ks.gov/ar/yearend/.
K.S.A. 75-3002 establishes the state's fiscal year as commencing on the first day of July in each year and closing 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). For the fiscal year 2000 closing, that date has been extended to Wednesday, July 12, 2000. During this period the Statewide Accounting and Reporting System (STARS) processes old and new fiscal year business concurrently.
During the concurrent processing period, FY 2000 documents receive a higher processing priority than do FY 2001 documents. This, and the large volume of last minute old year business received for processing, may cause delays in the processing of FY 2001 business. There is a period (usually two or three 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 2000 to FY 2001. 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.
FY 2000 business should be processed in a timely manner both at the agency level and at the central level. This will relieve some delays caused by the multitude of last minute vouchers received by the Division 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. Transaction year 2000 and 2001 documents should be batched separately. During concurrent processing STARS batch sheets for
FY 2000 transaction year should have a batch date of 06-30-00, an effective date of 06-30-00, and BFY of 2000. 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 2000 and FY 2001) receipts. However, during this period, FY 2000 transactions only edit against FY 2000 receipts.
During the concurrent period, those state agencies having accounts structured as "receipt and expenditure" must ensure that FY 2001 receipts are available to cover FY 2001 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 2001 expenditures until FY 2000 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 Jerry Serk, Central 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 payments of legal obligations to vendors are not delayed. With your proactive support and assistance, we look forward to a timely year-end transition.
A schedule of events concerning the closing of Fiscal Year 2000 and the opening of Fiscal Year 2001 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 17 | Letter advising agencies to prepare real estate encumbrance renewals (affected agencies only) |
| May 19 | Year-end closing information at ASTRA meeting |
| May 22 | Letter requesting agencies to review outstanding encumbrances |
| June 1 | Annual review of housing, food service and other employee maintenance rates (DA-171) |
| June 16 | Fiscal year 2001 valid funds tape and valid PCA tape sent to State Treasurer |
| June 19 | Preliminary fiscal year 2001 Central Chart of Accounts mailed to agencies |
| June 19 | Informational circular to all agencies regarding fiscal year rate changes in payroll deductions and contributions |
| June 19 | Insert new row in the department budget tables effective-dated June 11, 2000, which reflect a budget end date of June 10, 2001, and a fiscal year of 2001 |
| June 19 | Process encumbrance for Friday, June 23, 2000, on-cycle pay date |
| June 23 | Review any outstanding checks and process paycheck reversals prior to June 26, 2000, which is the last off-cycle payroll charged to fiscal year 2000. Any checks issued in this cycle will be dated June 29, 2000, and charged to fiscal year 2000 |
| June 23 | Liquidate encumbrances for the on-cycle for the paycheck date of June 23rd |
| June 26 | Last off-cycle to be run for fiscal year 2000 transactions and will have a paycheck date of June 29, 2000 |
| June 27 | Process STARS transactions resulting from "true" EFT reversals and cancelled checks from the June 26th off-cycle and encumbrances for the June 26th off-cycle |
| June 29 | Liquidate encumbrances fro the Monday, June 26th, off-cycle |
| June 30 | Regents establish payroll clearing fund indexes in STARS for fiscal year 2001 |
| June 30 | Updates to payroll position pool definitions for fiscal year 2001 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 7, 2000 (first on-cycle paychecks charged to fiscal year 2001) |
| July 3 | Fiscal year 2001 transactions accepted for processing; commencement of concurrent processing period for final fiscal year 2000 transactions; fiscal year 2001 appropriation transactions loaded in STARS nightly cycle |
| July 3 | Process encumbrances for the Friday, July 7th, on-cycle paycheck date |
| July 5 | Process STARS transactions resulting from "true" EFT reversals and cancelled checks from the July 3rd off-cycle and encumbrances for the July 3rd off-cycle |
| July 6 | Process STARS transactions resulting from "true" EFT reversals and cancelled checks from the July 5th off-cycle and encumbrances for the July 5th off-cycle |
| July 7 | Liquidate encumbrances for the July 7th paycheck date for the July 3rd off-cycle |
| July 12 | State Treasurer accepts final fiscal year 2000 receipt vouchers from agencies up to 3:00 p.m. |
| July 12 | Central Accounting Services Section accepts final expenditure and encumbrance batches from agencies for fiscal year 2000 until 5:00 p.m. |
| July 12 | Agencies entering STARS payment vouchers on-line must have final documents for fiscal year 2000 entered by 5:00 p.m. |
| July 12 | All SOKI3 interfund vouchers for fiscal year 2000 must be entered and released by both the expending and receipting agencies by 5:00 p.m. |
| July 13 | Agencies entering payment vouchers on-line in STARS with a June effective date must have paper documents into the Central Accounting Services Section by 12:00 noon to avoid transactions being deleted from the system |
| July 13 | SOKI3 closed to agency users |
| July 13 | Final fiscal year 2000 SOKI3 upload to STARS |
| July 14 | SOKI3+ open for fiscal year 2001 transactions; all receipts with old year BFY must be changed to the new BFY by the receipting agency |
| July 17 | Agencies may enter DA-118s on-line until 5:00 p.m. |
| July 18 | Agencies entering DA-118s on-line must have paper documents delivered to the Central Accounting Services Section by 12:00 noon to avoid transactions being deleted from the system |
| July 19 | Final processing of June 2000 transactions expected; end of concurrent processing (STARS will be open to Division of Accounts and Reports staff only) |
| July 20 | Commencement of processing for monthly and annual reports and statements; also, processing of closing and opening entries and preparation of opening and closing transaction reports |
| July 24 | June 2000 monthly STARS reports expected to be mailed to agencies |
| July 24 | Resume processing of July 2000 (fiscal year 2001) transactions |
| July 28 | Fiscal year 2000 closing reports and fiscal year 2001 opening reports expected to be mailed to agencies |
| August 4 | DA-404, DA-406 and DA-410 budget worksheets expected to be distributed |
DB:JS:aw
| INFORMATIONAL CIRCULAR NO. 00-A-019 |
|---|
| DATE: | April 24, 2000 | ||
|---|---|---|---|
| SUBJECT: | Raising of the Capitalization Threshold and Establishment of Expenditure Sub-object Codes 4XX9 | ||
| EFFECTIVE DATE: | July 1, 2000 | ||
| A & R CONTACT: | Bill Perry | (785) 296-7217 | (bill.perry@da.state.ks.us) |
| Gary Bond | (785) 296-2287 | (gary.bond@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | The capitalization threshold for inventory purposes is being raised to $2,000 and expenditure sub-objects 4XX9 are being reestablished. | ||
Capital outlay purchases will be classified under a dual sub-object code system to be determined by the cost of the item being purchased. Items with a useful life expectancy of one year or more and costing less than $2,000 will be coded as sub-object 4XX9 (non-inventory), and items with a useful life expectancy of one year or more and costing $2,000 or more will be classified as sub-object 4XX0 (inventory). Only those items with a useful life expectancy of one year or more and costing $2,000 or more, should be classified as "capital outlay" and maintained on inventory.
Effective with fiscal year 2001 business, the expenditure sub-object series 4XX9 is being reestablished and the definition of capital outlay will be amended to define capital outlay/inventory as any item with a useful life expectancy of one year or more and costing $2,000 or more. Items purchased in fiscal year 2001 and costing between $500 - $1999.99 will be classified as "non-inventory capital outlay" and coded 4XX9. When submitting encumbered items for DA-118 transactions for fiscal year 2000, please continue to use the current capital outlay coding policy to record items.
| The following expenditure sub-object codes will be reestablished effective July 1, 2000: | |
|---|---|
| 4019 | Agricultural Equipment and Machinery - Non-Inventory |
| 4029 | Household, Laundry and Kitchen Equipment and Furniture - Non-Inventory |
| 4039 | Office Furniture, Fixtures and Equipment - Non-Inventory |
| 4049 | Professional and Scientific Equipment - Non-Inventory Road and Highway Machinery and Equipment (Agencies 276, 710) - Non - Inventory |
| 4079 | Road and Highway Machinery and Equipment (Agencies 276, 710) - Non-Inventory |
| 4089 | Shop and Plant Maintenance Equipment - Non-Inventory |
| 4099 | Other Equipment, Machinery, Furniture and Fixtures - Non Inventory |
| 4109 | Livestock - Non-Inventory |
| 4119 | Books and Library Material - Non-Inventory |
| 4129 | Reprographic Equipment - Non-Inventory |
| 4139 | Microcomputer Systems and Support Equipment - Non-Inventory |
| 4169 | Information Processing Equipment - Non-Inventory |
| 4189 | Computer Systems, Information Processing or Microcomputer Systems Software - Non-Inventory |
| 4619 | Telecommunications Termination Equipment - Non-Inventory |
| 4629 | Telecommunications Switching Equipment - Non-Inventory |
| 4639 | Telecommunications Transmission Equipment - Non-Inventory |
| 4649 | Radio (Portable) Equipment - Non-Inventory |
| 4659 | Radio (Fixed) Equipment - Non-Inventory |
| 4669 | Data Communications Equipment - Non-Inventory |
These additions will be reflected in the Uniform Expenditure Classification of Expenditure Sub-object Codes filing (P.P.M. No. 7,002) on the Division of Accounts and Reports website http://www.da.ks.gov/ar/ppm/ppm01001.htm. Property Inventory (PPM No. 13,001) will also be updated July 1, 2000 to reflect the new threshold.
Items under $2,000 may be deleted from your agency inventory listing immediately and should not be included in the FY 2000 totals provided to the Division of Accounts and Reports. Items that appear on your Capital Outlay Report (DAFR8460) in amounts less than $2,000 for the remainder of FY 2000 should be disregarded and not added to your inventory listing.
DB:JS
| INFORMATIONAL CIRCULAR NO. 00-A-020 |
|---|
| DATE: | May 19, 2000 | ||
|---|---|---|---|
| SUBJECT: | New Vendor for the State of Kansas Business Travel Card Program | ||
| EFFECTIVE DATE: | Immediately | ||
| A & R CONTACT: | Nickie Roberts | (785) 296-7917 | (nickie.roberts@da.state.ks.us) |
| Tim Hund | (785) 368-6347 | (tim.hund@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | The new contract for the State of Kansas Business Travel Card Program has been awarded to UMB Bank. | ||
The contract for the State of Kansas Business Travel Card Program has been awarded to UMB Bank. VISA cards/accounts issued by UMB Bank will be made available later this summer. The transition to UMB Bank is being coordinated closely with American Express (the current vendor). The new program will mirror the existing program in most aspects, so the transition is anticipated to be relatively seamless for both cardholders and agency staff. American Express balances will not transfer to the VISA card and each cardholder will be responsible for his, or her, own outstanding American Express balance. It is our intent that there will not be a time when an employee will not have a valid Corporate Card.
The State of Kansas Business Travel Card Program will continue to be divided into two separate programs:
Business Travel Accounts
- Account number assigned (Card not issued)
- Issued in agency name
- No billing cycle dollar limits
- Restricted to purchase of transportation tickets, by agencies for employees, when purchased from the State Travel Center
- Enrollment packets to be provided to agencies participating in the existing Business Travel Card Program
- Start-up kits to be provided to agencies not participating in the existing program
- Activity reports to be provided
Business Travel Cards (Corporate Cards)
- Issued to individual employees for travel-related expenses
- Restricted to employees with an annual minimum salary of $15,000
- No annual fees
- $2,500 card limit per billing cycle (Please contact A&R if exceptions are required.)
- No State liability for charges to cards
Additional details regarding the transition (e.g. closing accounts, etc.) will be communicated to agencies and cardholders as a detailed implementation plan is developed. Program transition information will be available soon at http://www.da.ks.gov/ar/.
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| INFORMATIONAL CIRCULAR NO. 00-A-021 | (Supplements Informational Circular 00-A-019) |
|---|
| DATE: | May 18, 2000 | ||
|---|---|---|---|
| SUBJECT: | Establishment of Additional Expenditure Sub-object Codes 4XX9 | ||
| EFFECTIVE DATE: | July 1, 2000 | ||
| A & R CONTACT: | Bill Perry | 785-296-7217 | (bill.perry@da.state.ks.us) |
| Gary Bond | 785-296-2287 | (gary.bond@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | To raise the capitalization threshold to $2,000 for inventory purposes and establish expenditure sub-objects 4XX9. See previous Informational Circular No. 00-A-019 dated 4-24-2000 for reestablished 4XX9 expenditure sub-object codes. | ||
Capital outlay purchases are classified under a dual sub-object code system to be determined by the cost of the item being purchased. Items with a useful life expectancy of one year or more and costing less than $2,000 will be coded as sub-object 4XX9 (non-inventory), and items with a useful life expectancy of one year or more and costing $2,000 or more will be classified as sub-object 4XX0 (inventory). Only those items with a useful life expectancy of one year or more and costing $2,000 or more, should be classified as "capital outlay" and maintained on inventory.
Effective with fiscal year 2001 business, the following expenditure sub-object codes for the 4XX9 series are being established and the definition of these capital outlay items is amended to define capital outlay/inventory as any item with a useful life expectancy of one year or more and costing $2,000 or more. Items purchased in fiscal year 2001 and costing between $500 - $1999.99 will be classified as "non-inventory capital outlay" and coded 4XX9. When submitting encumbered items for DA-118 transactions for fiscal year 2000, please continue to use the current capital outlay coding policy to record items.
The following expenditure sub-object codes are established effective July 1, 2000:
| 4059 | Passenger Cars - Non - Inventory |
|---|---|
| 4069 | Trucks and Other Self - Propelled Equipment - Non - Inventory |
| 4209 | Buildings and Improvements - Non - Inventory |
| 4319 | Land and Interest in Land - Non -Inventory |
| 4329 | Mineral Rights - Non - Inventory |
| 4339 | Assessments for Improvements - Non - Inventory |
| 4409 | Land Nonstructural Improvements - Non - Inventory |
These additions will be reflected in the Uniform Expenditure Classification of Expenditure Sub-object Codes filing (P.P.M. No 7,002) on the Division of Accounts and Reports web site http://www.da.ks.gov/ar/ppm/ppm01001.htm.
Items under $2,000 may be deleted from your agency inventory listing immediately and should not be included in the FY 2000 totals provided to the Division of Accounts and Reports. Items that appear on your Capital Outlay Report (DAFR8460) in amounts less than $2,000 for the remainder of FY 2000 should be disregarded and not added to your inventory listing.
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| INFORMATIONAL CIRCULAR NO. 00-A-022 |
|---|
| DATE: | May 19, 2000 | ||
|---|---|---|---|
| SUBJECT: | New Signature Verification Form (previously called "Card" rather than Form) | ||
| EFFECTIVE DATE: | Immediately | ||
| A & R CONTACT: | Audit Services Team - Randy Kennedy |
(785) 296-2125 |
(Randy.Kennedy@da.state.ks.us) |
| Leroy Charbonneau | (785) 296-2255 | (Leroy.Charbonneau@da.state.ks.us) | |
| Shirley Gilchrist | (785) 296-2882 | (Shirley.Gilchrist@da.state.ks.us) | |
| Mark Handshy | (785) 296-7021 | (Mark.Handshy@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | Revised Signature Verification Form, DA-115, is available at our Internet site. | ||
The Signature Verification Form, DA-115, has been revised. The form is available, either for printing or download in EXCEL format, at our Internet site ( http://www.da.ks.gov/ar/forms/). It is not necessary to complete a new form except as noted below.
On the DA-115, the agency head designates the individuals who are authorized to sign documents on behalf of the agency. This form must be completed any time the agency head changes or if a change in the individuals authorized to sign documents occurs. When a change takes place, all individuals authorized to sign must be listed on the DA-115 along with their signature, regardless of whether they were listed on a previous DA-115. In addition, the names of the individuals having their signature authority revoked should be printed on the bottom half of the DA-115. The agency head then signs the completed form at the bottom. The agency sends the completed form to the Central Accounting Services Section of the Division of Accounts and Reports.
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Attachment: DA-115 (see A&R forms page)
| INFORMATIONAL CIRCULAR NO. 00-A-023 |
|---|
| DATE: | June 21, 2000 | ||
|---|---|---|---|
| SUBJECT: | Expenditure Sub-object Codes for distinguishing between taxable and non-taxable awards | ||
| EFFECTIVE DATE: | July 1, 2000 | ||
| A & R CONTACT: | Mike Lovich |
(785) 296-2131 |
(mike.lovich@da.state.ks.us) |
| APPROVAL: | |
||
| SUMMARY: | Establishment of Additional Expenditure Sub-object Codes for Items Not Reportable to the IRS and Change Descriptions for 2950 and 2980 to be Reportable to the IRS. | ||
In order to streamline the work effort involved with issuing 1099s two new expenditure sub-objects are being established effective July 1, 2000 to distinguish between taxable and non-taxable awards. In conjunction with this, the descriptions for the following Contractual Services" are being changed as follows:
| 2950 | Non-Employee Awards, Rewards, Premiums and Bounties - IRS Reportable |
|---|---|
| 2980 | Employee Awards (Non-Cash) - IRS Reportable |
The additional expenditure sub-object codes are being established under the category of "Other Contractual Services" as follows:
| 2954 | Non-Employee Awards, Rewards, Premiums and Bounties - Not IRS Reportable |
|---|---|
| 2984 | Employee Awards (Non-Cash) - Not IRS Reportable |
These new expenditure sub-objects are to be used to code purchases for plaques, trophies, pins, mugs and other similar items under $20.
These revisions will be reflected in the Uniform Expenditure Classification of Expenditure Sub-object Codes filing (PPM No 7,002) on the Division of Accounts and Reports web site http://www.da.ks.gov/ar/ppm/ppm01001.htm.
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| INFORMATIONAL CIRCULAR NO. 00-A-024 |
|---|
| DATE: | June 30, 2000 | ||
|---|---|---|---|
| SUBJECT: | Business Travel Card Program Conversion | ||
| EFFECTIVE DATE: | Immediately | ||
| A & R CONTACT: | Nickie Roberts | (785)296-7917 | (nickie.roberts@da.state.ks.us) |
| Tim Hund | (785) 368-6347 | (tim.hund@da.state.ks.us) | |
| APPROVAL: | |
||
| SUMMARY: | Conversion of the State of Kansas Business Travel Card Program to VISA Cards and Cardless Accounts | ||
The contract with UMB Bank for the State of Kansas Business Travel Card Program will be signed in the near future. VISA cards and cardless accounts issued by UMB Bank will be made available later this summer. (Business Travel Accounts will be issued to agencies; Business Travel Cards will be issued to qualifying employees.) Listed below are implementation details for both programs including tentative target dates when applicable.
Business Travel Accounts (VISA BTAs)
- A list of current American Express BTAs (accounts issued to agencies) is being reviewed by the Division of Accounts and Reports and is also being verified with agency staff when questions arise. This list will be provided to UMB Bank in early July.
- UMB Bank will issue VISA BTAs (cardless accounts) for all accounts included on the listing.
- UMB Bank will notify agency contacts of the new VISA BTA account numbers beginning July 17, 2000.
- The State Travel Center and the Division of Accounts and Reports will also receive a listing of VISA BTA account numbers.
- Agencies are encouraged to begin using VISA BTAs immediately once notification is received from UMB Bank. Exclusive usage of VISA BTAs is required as of August 1, 2000.
Please contact Nickie Roberts if your agency has an American Express BTA(s) and has not received a new VISA BTA account number(s) by July 24, 2000. - American Express BTAs will be deactivated as of August 1, 2000.
- A listing of agencies who do not currently have an American Express BTA (and therefore will not be issued a VISA BTA during the conversion process) will be provided to UMB Bank for follow-up.
- If your agency would like to apply for a new BTA, please refer to the BTA application procedure that will be included on the Division of Accounts and Reports web page in the near future.
Business Travel Cards (VISA BTCs)
- A list of current American Express Corporate Cardholders (cards issued to employees) will be provided to UMB Bank by the Division of Accounts and Reports in early July.
- The Division of Accounts and Reports and UMB Bank will jointly send a letter to existing American Express Corporate Cardholders on approximately August 1, 2000. This letter will include specific details concerning the State of Kansas BTC program including the $2,500 card limit per billing cycle and instructions for obtaining an exception to this amount, as well as the annual minimum salary requirement of $15,000.
Please note that the packet will also contain a form for the employee to sign and return directly to UMB Bank indicating the employee's desire to have a VISA BTC issued in their name. - A VISA BTC (card) will be issued and mailed to the cardholder within three to five working days of the date UMB Bank receives the letter back from the cardholder.
- Prior to using the BTC, the cardholder must activate the card by following instructions included with the card.
- Cardholders are encouraged to use the new VISA BTCs immediately upon issuance. However, use of VISA BTCs will be required as of September 17, 2000.
- All American Express Corporate Cards will expire after September 17, 2000, in accordance with American Express' contract with the State of Kansas. It is our intent that there will not be a time when an employee does not have either a valid American Express Corporate Card or a VISA BTC. Your American Express Corporate Card will automatically be renewed if it expires between now and September 17, 2000.
- If you do not currently have an American Express Corporate Card and would like to apply for a VISA BTC, a BTC application must be completed and forwarded to the Division of Accounts and Reports. The BTC application will be available on the Division of Accounts and Reports web page by August 1, 2000.
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