Kansas Department of Administration

FY 2003

03-a-001 - Private Vehicle Mileage (June 12, 2002) (Supersedes 02-a-001) (Superseded by 04-a-001)
INFORMATIONAL CIRCULAR NO. 03-A-001 (Supersedes 02-a-001)
DATE: June 12, 2002
SUBJECT: Private Vehicle Mileage
EFFECTIVE DATE: July 1, 2002
A & R CONTACT: Randy Kennedy (785) 296-2125 (Randy.kennedy@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: Approved by Dale Brunton
SUMMARY: FY 2003 Privately Owned Vehicle Mileage Reimbursement Rate


Due to budget constraints, there will be no change in mileage reimbursement rates for fiscal year 2003. As authorized by K.S.A.75-3203a the Secretary of Administration has fixed the rates at:

  • 16¢ per mile for privately owned motorcycle
  • 33¢ per mile for privately owned automobile
  • 44¢ per mile for privately owned airplane
  • 44¢ 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.)

K.A.R. 1-18-1a provides that any state employee choosing to use a privately owned vehicle when a state-owned or leased vehicle is available shall be reimbursed at the central motor pool rate for compact cars. For FY 2003, has been established at 22¢ per mile. The complete schedule of motor pool rates will be distributed by Central Motor Pool.

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03-a-002 - Subsistence Rates (June 12, 2002) (Supersedes 00-a-015) (Superseded by 04-a-002)
INFORMATIONAL CIRCULAR NO. 03-A-002 (Supersedes 00-a-015)
DATE: June 12, 2002
SUBJECT: Subsistence Rates
EFFECTIVE DATE: July 1, 2002
A & R CONTACT: Randy Kennedy (785) 296-2125 (randy.kennedy@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: Approved by Dale Brunton
SUMMARY: FY 2003 Meal Allowance and Lodging Rates


Due to budget constraints, there will be no change in the meal allowance and lodging rates for fiscal year 2003. As authorized by K.S.A.75-3203a the Secretary of Administration has fixed the rates at:

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


Same Day Meals Allowance:

The rates as established in accordance with K.A.R. 1-16-18(c)(3) are the same as indicated in the table above for reduced meals allowance.

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(f) 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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03-a-003 - Budgetary Worksheet Reports (August 6, 2002) (Supersedes 02-a-003)
INFORMATIONAL CIRCULAR NO. 03-A-003
(issued as hard copy to each state agency)
(Supersedes 02-a-003 )
DATE: August 6, 2002
SUBJECT: Budgetary Worksheet Reports
EFFECTIVE DATE: Immediate
A & R CONTACT: Financial Integrity Team (785) 296-2311  
APPROVAL: Approved by Dale Brunton
SUMMARY: Transmittal of budget worksheet report for preparation of fiscal year 2004 budget.


Enclosed are the DA-404, DA-406 and DA410 budget worksheet reports prepared from the records of the Division of Accounts and Reports and a listing of your agency's summary sub-accounts titled Corresponding Budget Units for Summary Sub Accounts. The DAFR 8840 (DA-404 worksheet) can be used in preparing the "Resource Estimate by Fund" (form DA-404) for the fiscal year 2004 budget. The DA-404, DA-406 and DA-410 worksheets information can also be obtained in the new budget system. A brief explanation of the DA-404 budget worksheet report follows.

The budget worksheet includes a category of expenditures titled "Non-Reportable Expenditures." Non-reportable expenditures have been defined by the Division of the Budget as expenditures representing duplication of expenditures in another agency or program. The following expenditures 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 expenditures shown in the DA-404 worksheet report 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 2002 include the outstanding encumbrances at June 30, 2002, 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 2002 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.

Senate Bill 517, Section 169 of the 2002 Legislative Session authorizes lapses in the State General Fund for out of state travel, motor vehicle purchases, on call temporary services, furniture and office supplies, general supplies, color printing, private vehicle reimbursements and longevity bonuses. These lapses are reflected on your DA-404 worksheet report after the "Total Available" line.

If errors in program or object classification have been made in either cash expenditures or the coding of outstanding encumbrances, please correct those errors prior to preparing fiscal year 2002 expenditure data for inclusion on the DA-404 form of the fiscal year 2004 budget submission.


*______________________________
Dale Brunton, Director
Division of Accounts and Reports

*___________________________
Duane A. Goossen, Director
Division of the Budget

*signatures available on the hard copy mailed to each agency

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Enclosures: Page 2, Page 3

03-a-004 - Clarification of SB 517 Expenditure Restrictions on the Purchase of Office Furniture and Office Equipment and Personal Computers, Servers and Other Computer Equipment (August 16, 2002) (Supplements 02-a-019 )
INFORMATIONAL CIRCULAR NO. 03-A-004 (Supplements 02-a-019)
DATE: August 16, 2002
SUBJECT: Clarification of SB 517 Expenditure Restrictions on the Purchase of Office Furniture and Office Equipment and Personal Computers, Servers and Other Computer Equipment
EFFECTIVE DATE: Immediately
A & R CONTACT: Jo Ann Remp (785) 296-2277 (JoAnn.Remp@da.state.ks.us)
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: Approved by Dale Brunton
SUMMARY: This information is intended to clarify and further define the expenditure restrictions imposed by Section 169 of Senate Bill 517.


Section 169 of 2002 Senate Bill 517 authorizes a number of restrictions on expenditures for FY 2003. Among those restrictions are those concerning the purchase of office furniture and office equipment, and also personal computers, servers, and other computer equipment, from monies appropriated from the State General Fund for FY 2003. Since our original informational circular (02-A-019) was issued, further discussions have occurred with staff in the Revisor of Statutes Office and the Division of Budget regarding the implementation of these particular restrictions. The following additional guidance is provided to assist your agency in complying with the provisions of SB 517.

Office Furniture and Equipment

No expenditures are allowed from monies appropriated from the State General Fund for any state agency during FY 2003 for purchase of office furniture and office equipment. This restriction is NOT limited to only those purchases coded as expenditure subobject code 403X. A list of items that are typically coded in the 3XXX series that are considered to be office furniture and office equipment is included as an attachment to this document. This list should not be considered all-inclusive. Generally, items consumed as they are used, or small office supplies, may continue to be purchased with State General Fund appropriations.

If your agency has ordered items included on the attached list that are to be paid from the State General Fund, and that have not been delivered, you should attempt to cancel the order if possible. If you are unable to cancel, then the face of the payment voucher must contain a statement indicating that the items were on order prior to the issuance of this informational circular.

If your agency is purchasing office equipment with State General Fund appropriations on a SOKI interfund, you must include a statement that the purchases included on the document are in compliance with Informational Circular 03-A-004.

Exceptions are allowed for purchases of office furniture and office equipment from the Correctional Industries program of the Department of Corrections. Purchases of office furniture and equipment from funds other than the State General Fund are not affected by this restriction.

Personal Computers, Servers and Other Computer Equipment

No expenditures are allowed from any monies appropriated from the State General Fund for any state agency during FY 2003 for purchases of personal computers, servers or any other computer equipment other than through existing statewide purchasing contracts entered into by the Director of Purchases. Exceptions are provided to this restriction if an agency has advised and consulted with the Joint Committee on Information Technology and upon approval of the State Finance Council. Purchases of personal computers, servers and other computer equipment from funds other than the State General Fund are not affected by this restriction. Vouchers submitted for purchase of these items from non-contract vendors without State Finance Council approval, regardless of dollar amount, will be returned to the agency unpaid.

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Attachment: Specific Items that Cannot be Purchased from BFY 2003 State General Fund Appropriations

03-a-005 - Treasurer's Receipt Vouchers (August 29, 2002)
INFORMATIONAL CIRCULAR NO. 03-A-005
DATE: August 29, 2002
SUBJECT: Treasurer's Receipt Vouchers
EFFECTIVE DATE: October 1, 2002
STATE TREASURER
CONTACT:
Carol Sprague (785) 296-4151 (carol@treasurer.state.ks.us)
Brenda Linder (785) 296-4144 (Brenda@treasurer.state.ks.us)
A & R CONTACT: Randy Kennedy (785) 296-2125 (Randy.Kennedy@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Use of the State of Kansas Interactive Internet Interfund System (SOKI3+) for all Treasurer's receipt transactions is mandatory effective October 1, 2002.


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..." Based on the successful implementation and ongoing operations of the SOKI3+ receipts module, and at the request of the State Treasurer's Office, effective October 1, 2002, we are requiring all Treasurer's receipt vouchers to be submitted via SOKI3+. Paper receipt vouchers, form DA-3, will be returned to the submitting agency unprocessed.

Questions regarding preparation of SOKI3+ receipt vouchers should be directed to the State Treasurer's office. The "Receipts Module Users Guide" is located in the SOKI3+ help section, https://www.interfunds.state.ks.us/intfunds/help/help_1.ihtml. <------- Broken link Questions on adding or modifying users to have receipt entry capability can be directed to Accounts and Reports.

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03-a-006 - Outlaw Warrant Process (October 14, 2002)
INFORMATIONAL CIRCULAR NO. 03-A-006
DATE: October 14, 2002
SUBJECT: Outlaw Warrant Process
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: Approved by Dale Brunton
SUMMARY: Changes in Outlaw Warrant Process


K.S.A. 10-811 provides authority for the Director of Accounts and Reports to cancel or "outlaw" a warrant if it remains outstanding one year from the date of issuance. The Division of Accounts and Reports has initiated some improvements in this process effective immediately with the October 2002 listing.

Previously, agencies were notified during the 13th month if there was a particularly large warrant that was still outstanding. This notice gave the agency an opportunity to review the payment and determine whether a replacement warrant should be issued or whether the warrant should be outlawed.

The new process requires the Division of Accounts and Reports to notify an agency via e-mail regarding any warrants remaining outstanding after 10 months if the amount of the warrant is greater than $1,000. We recommend that your staff review these warrants and determine whether a replacement warrant should be issued or if the warrant should remain on the list to be outlawed after 12 months pursuant to K.S.A. 10-811.

Most of the improvements initiated by the Division of Accounts and Reports change what has been a very manual and labor intensive process between the Office of State Treasurer, DISC and Accounts and Reports into an automated process with little manual intervention. Other than the previously described changes, the improvements should be totally transparent to state agencies.

The Office of State Treasurer has updated their warrant look-up website to allow agencies to see outlawed warrant records along with paid and outstanding warrants. (http://kst.state.ks.us/cgi-win/warrpage.kst)<------- Broken link Outlawed warrants are displayed only if the search is done with the warrant type selected as "Unknown Type, Check Them All. "

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03-a-007 - Identifying All Federal Funds in STARS (October 18, 2002)
INFORMATIONAL CIRCULAR NO. 03-A-007
DATE: October 18, 2002
SUBJECT: Identifying All Federal Funds in STARS
EFFECTIVE DATE: Immediate
A & R CONTACT: Don Beck (785) 296-7291 (Don.Beck@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Survey to Identify Commingled Federal and State Moneys in STARS


In March 2001, Informational Circular 01-A-015 was issued to address the Processing of Transactions for Federal Grants. Included in that Circular was information about the need to appropriately record and report the receipt and the expenditure of federal grant and award moneys. The STARS 3XXX fund number series is currently used to identify federal funds. However, we are aware that situations exist where federal funds are being receipted into and expended from other than 3XXX series funds and where federal and state funds are commingled in either a 3XXX or 2XXX series fund. In an attempt to identify all federal funds, we are requesting that your agency review your funds and identify any instances where federal and state moneys are commingled and any instances where federal moneys are being recorded through other than a STARS 3XXX series fund.

Issues regarding the State's ability to accurately record and report all federal grant and award receipts and expenditures in STARS have been discussed with the Division of the Budget. In order to provide more accurate reporting, the Division of Accounts and Reports is considering a requirement to eliminate commingled federal and state moneys and to correct miscoded federal funds. In some instances, this would require changes to the current structure to include creation of separate federal and state funds for any commingled funds or a change from a 2XXX series fund to a 3XXX series fund to distinguish federal from state moneys. In addition to identifying any inappropriately classified federal and state moneys, we request that your agency address, specifically, the impact this classification and coding change would have on your agency operations, administration and reporting.

Please provide a response even if your agency receives no federal funds. You may use the attached form for your response or some similar format. We ask that your response be provided not later than November 15, 2002.

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Attachment: Survey Form  (.pdf format)

03-a-008 - Outlaw Warrant Process (October 24, 2002) (Supplements 03-a-006)
INFORMATIONAL CIRCULAR NO. 03-A-008 (Supplements 03-a-006 )
DATE: October 24, 2002
SUBJECT: Outstanding Warrant Maintenance
EFFECTIVE DATE: Immediately
A & R CONTACT: Outlaw Warrant Process:
Nickie Roberts (785) 296-7917 (nickie.roberts@da.state.ks.us)
Tim Hund (785) 368-6347 (tim.hund@da.state.ks.us)
STARS Access:
Ken Hasenbank (785) 296-2132 (ken.hasenbank@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Obtaining Voucher Numbers Associated with Warrants Subject to the Outlaw Warrant Process


As indicated in Informational Circular No. 03-A-006, the Division of Accounts and Reports is now notifying agencies via e-mail regarding any warrants remaining outstanding after 10 months if the amount of the warrant is greater than $1,000. The information provided to us by the State Treasurer's Office does not include voucher numbers associated with individual warrants. STARS users wishing to identify the associated voucher number must access STARS screen 43 (STARS Main Menu, W - Warrant Writing, 43 - Outstanding Warrant Maintenance).

The Division of Accounts and Reports will accept requests for inquiry access to this screen either via Form TM-96 (STARS Security Sign-On Request) or by e-mail to Ken Hasenbank. In either case, an individual in the agency authorized to prepare a TM-96 should initiate the request. Access to Screen 43 also permits the individual to inquire into Screen 41, Redeemed Warrant Maintenance.

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03-a-009 - State of Kansas Federal Employer Identification Number (FEIN) (November 15, 2002) (Rescinded by 03-a-010)
INFORMATIONAL CIRCULAR NO. 03-A-009
DATE: November 15, 2002
SUBJECT: State of Kansas Federal Employer Identification Number (FEIN)
EFFECTIVE DATE: January 1, 2003
A & R CONTACT: Don Beck (785) 296-7291 (don.beck@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Change in the State's FEIN to be used for all non-payroll related purposes.


The State of Kansas has been using one FEIN for all general purposes including payroll, 1099 reporting and agency correspondence with vendors or other outside parties. Currently the FEIN used for the above purposes is 48-6029925. Effective January 1, 2003, this number is to be used for Payroll purposes only. The FEIN to be used for all non-payroll purposes is 48-1124839.

All 1099 information returns beginning with those issued for CY2002, will be issued under FEIN 48-1124839. Any agency correspondence or inquiry that requires the use of the State of Kansas FEIN should use 48-1124839.

03-a-010 - State of Kansas Federal Employer Identification Number (FEIN) (November 26, 2002) (Rescinds 03-a-009)
INFORMATIONAL CIRCULAR NO. 03-A-010 (Rescinds 03-a-009)
DATE: November 26, 2002
SUBJECT: State of Kansas Federal Employer Identification Number (FEIN)
EFFECTIVE DATE: Immediately
A & R CONTACT: Don Beck (785) 296-7291 (don.beck@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Rescission of Informational Circular No. 03-A-009


Informational Circular 03-A-009 was issued November 15, 2002, to address a change in the use of the State of Kansas general purpose FEIN 48-6029925. Based on agency feedback and pending further review, that Informational Circular is rescinded, effective immediately.

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03-a-011 - Procedures for filing 2002 Form 1099 Information Returns (December 13, 2002) (Superseded by 04-a-010)
INFORMATIONAL CIRCULAR NO. 03-A-011
DATE: December 13, 2002
SUBJECT: Procedures for filing 2002 Form 1099 Information Returns
EFFECTIVE DATE: December 13, 2002
A & R CONTACT: Don Beck (785) 296-7291 (don.beck@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Procedures for Filing 2002 Form 1099 Information Returns


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 or electronically. 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 2002 calendar year 1099 information returns for the State of Kansas on magnetic media or electronically.

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 2002 are as follows:

  1. 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, 2003. Do not mail forms directly to the IRS or to the Kansas Department of Revenue.
  2. 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 submit this information to the IRS.

    For those agencies with other expenditures to report, the DA-43 form (http://www.da.ks.gov/ar/forms/)<------- Broken link, should be used if you have fewer than 20 records. If you have 20 or more records to submit they should be submitted as a text file in the attached format shown on the Non-STARS record layout form. You may submit a text file for fewer than 20 records if you want. All data should be remitted by February 15, 2003 to:

    Division of Accounts and Reports
    Central Accounting Services Section
    900 SW Jackson, Room 351-S, LSOB
    Topeka, Kansas 66612-1248
    Attention: Don Beck

    If you are submitting a text file you may submit the file via diskette or e-mail the file as an attachment to don.beck@da.state.ks.us.
  3. 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.
  4. The Division of Accounts and Reports will consolidate the data received from state agencies on magnetic media. The media will be forwarded to the IRS National Computer Center prior to February 28, 2003.
  5. 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.

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Attachment: Non-STARS record layout form

03-a-012 - Outlaw Warrant Process (December 16, 2002) (Supplements 03-a-006 and 03-a-008)
INFORMATIONAL CIRCULAR NO. 03-A-012 (Supplements 03-a-006 and 03-a-008)
DATE: December 16, 2002
SUBJECT: Outlaw Warrant Process
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: Approved by Dale Brunton
SUMMARY: Changes in Outlaw Warrant Process


Since October, the Division of Accounts and Reports has implemented several changes to the outlaw warrant process as previously communicated in Informational Circular's 03-A-006 and 03-A-008. While these changes have been helpful in making this process more efficient, we are initiating further improvements in this process effective with January 2003 business.

Currently, the Division of Accounts and Reports notifies agencies via e-mail regarding any warrants remaining outstanding after 10 months if the amount of the warrant is greater than $1,000. This notice gives the agency an opportunity to review the payment and determine whether a replacement warrant should be issued or whether the warrant should be outlawed.

This e-mail notification process is being discontinued. Beginning in January 2003, and monthly thereafter, the Office of the State Treasurer will make a listing available of all warrants remaining outstanding after 10 months for your agency, regardless of the amount, at http://kst.state.ks.us/cgi-win/warr10_1.kst <------- Broken link. This listing will not include voucher numbers associated with the individual warrants, so you will need to continue to access STARS for this information as outlined in Informational Circular 03-A-008. The potential outlawed warrants information will generally be available to agencies on the 5th business day of each month, and will be available until the next month's list is loaded.

As a process enhancement, the Office of the State Treasurer will also make available a list of the warrants that were actually outlawed for your agency each month. Again, this is effective with the warrants outlawed in January 2003 (those with warrant issue dates on or prior to December 31, 2001). You may access this information at http://kst.state.ks.us/cgi-win/warr10_1.kst <------- Broken link. The outlawed warrant information will also generally be available to agencies on the 5th business day of each month, and will remain available until the next month's outlawed warrant processing occurs.

To access either the 10-month listing or the outlawed warrant listing, you will need a user id and password. We will forward this information to your agency's Controller/Business Manager/Lead Accountant via e-mail. The recipient should then distribute this information to the appropriate individual(s) within each agency.

Dates on which files will be available at the above locations for outlawed warrants (both the 10-month listing and the outlawed warrants listing) during fiscal year-end close in June and July of each year will be included in the annual fiscal year-end informational circular.

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03-a-013 - Business Procurement Card Program (December 19, 2002)
INFORMATIONAL CIRCULAR NO. 03-A-013
DATE: December 19, 2002
SUBJECT: Business Procurement Card Program
EFFECTIVE DATE: Immediately
A & R CONTACT: Tim Hund (785) 368-6347 (tim.hund@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Enhancements and modifications to the State's BPC Program have been implemented to broaden the scope of the program and to enhance overall BPC security; updated BPC web information is available.


As the Business Procurement Card (BPC) Program has evolved over the past several years, several new uses and account options have been added. This circular is intended to outline current BPC Program parameters and account options.

  • Basic BPC Cards

    • $2,000 per transaction limits
    • Includes commodities and most services, including 1099 reportable services

      • Reporting to A&R of 1099 reportable transactions required if vendor is not a corporation or a governmental entity
  • Basic BPC Cards with conference registration option

    • Limited to cards of key individuals
    • Preapproval by A&R required
    • $2,000 per transaction limits
  • Cardless Accounts for purchases from statewide open-end contracts

    • Limited to key purchasing staff
    • Higher transaction limits negotiated with UMB Bank
  • Cardless Registration Accounts

    • Conference registration
    • Prepayment of one night's lodging when this is a condition for making lodging reservations
    • Issued at central office or key business unit levels
    • Higher transaction limits negotiated with UMB Bank
  • Automotive Fuel Cards

    • For use with agency-owned vehicles only
    • Limited to fuel and minor automotive repairs
    • Preapproval by A&R required

The Division of Accounts and Reports has implemented an annual review of dormant and low-usage (less than 3 transactions per year) BPC cards and cardless accounts. Agencies will be notified of dormant accounts and requested to cancel those accounts. BPC cards and cardless accounts that are seldom or never used increase the agency's risk of inappropriate transactions being charged.

The Business Procurement Card Program section of our web site has been modified to reflect the current BPC program parameters. These updates are available at http://www.da.ks.gov/ar/genacct/Audit/BPC.htm <------- Broken link.

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03-a-014 - HIPAA Requirements for State Agencies (March 6, 2003)
INFORMATIONAL CIRCULAR NO. 03-A-014
DATE: March 6, 2003
SUBJECT: HIPAA Requirements for State Agencies
EFFECTIVE DATE: April 14, 2003
A & R CONTACT: Leroy Charbonneau (785) 296-2255 (leroy.charbonneau@da.state.ks.us)
Randy Kennedy (785) 296-2125 (randy.kennedy@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: Approved by Dale Brunton
SUMMARY: Health Insurance Portability and Accountability Act Privacy Rule


The Health Insurance Portability and Accountability Act (HIPAA) Privacy Rule, as issued by the United States Department of Health & Human Services, limits the use and release of individually identifiable health information; gives patients the right to access their medical records; restricts most disclosure of health information to the minimum needed for the intended purpose; and establishes safeguards and restrictions regarding disclosure of records for certain public responsibilities, such as public health, research and law enforcement. Improper uses or disclosures under the rule are subject to criminal and civil sanctions prescribed in HIPAA. Compliance with the HIPAA Privacy Rule is required by April 14, 2003.

Any document that refers to an individual's individually identifiable (their name is on it) health information is subject to the Privacy Rule. We are requiring any payment vouchers subject to the HIPAA Privacy Rule to be stamped with the acronym HIPAA in 24 point (or larger) Helvetica green ink. The stamp should be in the area immediately below the payment voucher's current document number. Accounts and Reports will segregate payment vouchers stamped in this manner in a locked file cabinet.

In accordance with K.S.A. 75-3321, stamps should be obtained from the Training and Evaluation Center of Hutchinson, www.techinc.org, telephone toll free 1-(866) 663-1198, or refer to the 2003 State of Kansas Products and Services catalog. They are generally shipped within five business days of receiving the order.

A full copy of the HIPAA Privacy Rule can be found at http://www.hhs.gov/ocr/hipaa/

Accounts and Reports employees will be required to sign confidentiality agreements forbidding them to reveal any restricted information. Each agency should develop internal controls to ensure that access to information subject to the HIPAA Privacy Rule is appropriately restricted. SRS is making HIPAA training available to state agencies. Interested agencies may access the HIPAA compliance training instructions at http://www.srskansas.org.<------- Broken link

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03-a-015 - Changes to STARS Electronic Deposit Processing and Direct Deposit Month (April 4, 2003)
INFORMATIONAL CIRCULAR NO. 03-A-015
DATE: April 4, 2003
SUBJECT: Changes to STARS Electronic Deposit Processing and Direct Deposit Month
EFFECTIVE DATE: April 4, 2003
A & R CONTACT: Nickie Roberts (785) 296-7917 (nickie.roberts@da.state.ks.us)
Rella Bowman (785) 296-2278 (rella.bowman@da.state.ks.us)
Tim Hund (785) 368-6347 (tim.hund@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Elimination of ten-day waiting period when using STARS electronic deposit. Vendors, and especially employees, encouraged to use electronic deposit.


In an effort to streamline enrollment for STARS electronic deposit and to encourage participation in the electronic deposit program for STARS vendor payments, the 10-day pre-notification waiting period has been eliminated effective with vendor banking information entered into STARS on or after April 4, 2003. Vendors will no longer have to wait 10 business days from the time Accounts and Reports transmits the pre-notification to the bank before being able to use the STARS electronic deposit feature.

Agencies should encourage increased participation of vendors, and especially employees who receive reimbursements from the State of Kansas for travel or other expenses, in the Electronic Deposit program. Direct Deposit and Direct Payment Month will be observed in May. The nationally observed month is designed to educate consumers about the benefits of direct deposit. Sponsored by NACHA -- the Electronic Payments Association, Direct Deposit Month is a great time for your agency to boost your STARS electronic deposit program and sign up new users. Information that may be helpful in your enrollment efforts with vendors and employees may be found at http://www.directdeposit.org/.

We believe that electronic deposit provides the following benefits to vendors and employees:

Electronic deposit is safe and confidential.

  • Payments made by electronic deposit have never been lost. In fact, you are much more likely to have a problem with a check.
  • Electronic deposit is more confidential. A check passes through many more hands than an electronic transfer.
  • Problems with electronic deposit, which are rare, are quickly resolved. By contrast, problems with checks may take much longer to correct, sometimes up to three weeks.

Electronic deposit is convenient and saves you time.

  • By using electronic deposit, you save time by not having to go to the bank to deposit checks.
  • You don't have to be in town for your money to be securely deposited into your account.
  • Electronic deposit gives many vendors and employees access to their payments one to four days earlier than a check. There is no waiting for mail time or for a check to clear.

Vendors not currently established in the STARS Vendor File with the necessary banking information may become ACH capable by completing Form DA-130, Authorization for Electronic Deposit of Vendor Payment. This form may be found at http://www.da.ks.gov/ar/forms/. <------- Broken link We recommend that a voided check or deposit slip accompany the DA-130 when submitting it to the Division of Accounts and Reports.

Our web site for STARS Electronic Deposit ( http://www.da.ks.gov/ar/genacct/starsed2.htm), as well as Policy and Procedure Manual filing 11,749 ( http://www.da.ks.gov/ar/ppm/ppm01001.htm) have been updated to reflect this information.

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03-a-016 - Imprest Fund Procedures, Petty Cash Procedures and Forms (April 10, 2003)
INFORMATIONAL CIRCULAR NO. 03-A-016
DATE: April 10, 2003
SUBJECT: Imprest Fund Procedures, Petty Cash Procedures and Forms
EFFECTIVE DATE: Immediately
A & R CONTACT: Imprest Fund Questions:
Gail Barnhart (785) 296-7217 (gail.barnhart@da.state.ks.us)
IRS 1099 Questions:
Don Beck (785) 296-7291 (don.beck@da.state.ks.us)
Petty Cash Questions:
Shirley Gilchrist (785) 296-2882 (shirley.gilchrist@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Revised Petty Cash Policy and Procedure Manual File 10,752 and Imprest Fund Policy and Procedure Manual File 10,802


Policy and Procedure Manual Files 10,752 and 10,802 have been revised as follows:

Agencies that process any IRS 1099 reportable payment from a petty cash fund or imprest fund are responsible for submitting a SOKI3+ journal voucher to record the expenditure against the correct vendor record. The payment voucher should list the journal voucher number in the description with the statement "for 1099 purposes". An example is included in the revised PPM's. The new Journal Voucher Module Users' Guide located in the help section of SOKI3+ gives additional guidance on IRS 1099 reporting.

Please contact Don Beck to ensure that any reporting exemptions your agency may previously have been granted are still valid based on the current IRS reporting requirements.

In addition, Petty Cash Policy and Procedure Manual File 10,752 has the following form revisions:

  1. The agency may use a Petty Cash Fund Log (DA-78) instead of multi-part disbursement forms. The DA-78 form is located at www.da.ks.gov/ar/forms.
  2. Petty Cash Fund Maintenance (DA-71, formerly titled Application for Petty Cash Fund) has been revised so that the type of adjustment being made to the fund is more clear.

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03-a-017 - Journal Voucher Guide added to SOKI3+ (April 10, 2003) (Supersedes 99-a-015)
INFORMATIONAL CIRCULAR NO. 03-A-017 (Supersedes 99-a-015)
DATE: April 10, 2003
SUBJECT: Journal Voucher Guide added to SOKI3+
EFFECTIVE DATE: Immediately
A & R CONTACT:    
Journal Voucher Questions:    
  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)
Imprest Fund Questions:    
  Gail Barnhart (785) 296-7217 (gail.barnhart@da.state.ks.us)
IRS 1099 Questions:    
  Don Beck (785) 296-7291 (don.beck@da.state.ks.us)
Petty Cash Questions:    
  Shirley Gilchrist (785) 296-2882 (shirley.gilchrist@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Journal Voucher Module Users' Guide added to SOKI3+ Help


The help section in SOKI3+ now has a Journal Voucher Module Users Guide. This guide includes information on how to enter journal vouchers in SOKI3+, descriptions of each journal voucher type, various requirements and policies, and examples of how to make corrections.

The guide reflects the following changes in policy:

Agencies that process any IRS 1099 reportable payment from a petty cash fund or imprest fund are responsible for submitting a SOKI3+ journal voucher to record the expenditure against the correct vendor record. The payment voucher should list the journal voucher number in the description with the statement "for 1099 purposes".

Due to the efficient processing of documents in the SOKI3+ system, the Division of Accounts and Reports is rescinding the policy of not processing journal vouchers that correct sub-object codes for less than $50.00. Agencies may process any appropriate correction to sub-object codes for transactions that occurred in the current transaction year.

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03-a-018 - Expenditure Sub-object Code for reporting arbitrage rebate expense (April 11, 2003)
INFORMATIONAL CIRCULAR NO. 03-A-018
DATE: April 11, 2003
SUBJECT: Expenditure Sub-object Code for reporting arbitrage rebate expense
EFFECTIVE DATE: July 1, 2003
A & R CONTACT: Financial Integrity Team:  
Brett Bauer (785) 296-4903 (brett.bauer@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Establishment of additional expenditure sub-object code for Arbitrage Rebate Expense on Revenue Bond Debt


The interest paid on most debt issued by state and local governments is exempt from federal income tax. As a result, purchasers of state and municipal debt are willing to accept lower interest rates than they would on taxable debt. When state and local governments temporarily reinvest the proceeds of such tax-exempt debt in materially higher-yielding taxable securities, the federal tax code refers to this practice as arbitrage. In certain specific situations known as "safe harbors", governments are permitted to keep the extra earnings that result from arbitrage. Otherwise, any excess earnings resulting from arbitrage must be rebated to the federal government. The following new expenditure sub-object code under the category of "Interest and Service Charges" has been established to record payments remitted (rebated) to the federal government:

  • 6195    Arbitrage Rebate Expense on Revenue Bond Debt

Please note this new expenditure sub-object code should be used only for actual remittances to the federal government. It should not be used for transfers from the agency budgetary accounts into bond rebate accounts.

This revision 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/.

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03-a-019 - Closing of Fiscal Year 2003 and Opening of Fiscal Year 2004 (April 14, 2003) (Supersedes 02-a-016) (Superseded by 04-a-016)
INFORMATIONAL CIRCULAR NO. 03-A-019 (Supersedes02-a-016)
DATE: April 14, 2003
SUBJECT: Closing of Fiscal Year 2003 and Opening of Fiscal Year 2004
EFFECTIVE DATE: Immediately
A & R CONTACT: Central Accounting Services Section
Annette Witt (785) 296-8083 (annette.witt@da.state.ks.us)
Payroll Services Section
Steve Banning (785) 296-7059 (steve.banning@da.state.ks.us)
Office of the State Treasurer
Carol Sprague (785) 296-4151 (carol@treasurer.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Schedule of Accounting Events Relative to Fiscal Year Closing


This Informational Circular provides the scheduled dates for closing fiscal year 2003 and beginning fiscal year 2004. Additional information concerning fiscal year end closing and DA-118 List of Outstanding Obligations instructions is contained in the Division of Accounts and Reports Policy and Procedure Manual filing nos. 14,002 and 14,003. The Policy and Procedure Manual is located 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/.<------- Broken link

K.S.A. 75-3002 establishes the state 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. To allow state agencies time to process as much old year business as possible, the old year records normally remain open through the second Monday of July (PPM No. 14,002). However, for the fiscal year 2003 closing, the cutoff date of Friday, July 11, 2003, has been selected providing eight business days during which the Statewide Accounting and Reporting System (STARS) will process old and new fiscal year business concurrently.

The workload both at your agency and the Division of Accounts and Reports is greatly increased during the fiscal year end closing period. We ask that you use the following reminders and guidelines to help facilitate the fiscal year end processing.

SPECIAL ITEMS

  • No Budget Worksheets will be printed from STARS. The Budget Worksheet data from STARS will be electronically loaded into the Budget Management System by August 11th.
  • The dates provided on this document that relate to fiscal year closing and opening activities will be revised, as necessary, by the Division of Accounts and Reports. Any revisions to payroll encumbrance or other processing dates will be posted on the SHARP Message Panel. Revisions to STARS processing dates will be posted on the STARS News Display and notice of revisions to SOKI3+ processing dates will be sent via email to all users.

SYSTEM AVAILABILITY

  • Normal hours of availability of STARS is 8AM to 5PM Monday through Friday; 24 hours on holidays and Saturdays, unless a special STARS cycle is requested; Sundays from 1PM through Monday, unless otherwise noted on the STARS news screen.
  • SHARP is available from 7AM to 6PM Monday through Friday and 1PM to 6PM Saturday and Sunday. The cutoff for receiving SHARP interface files is 5PM.
  • SOKI3+ system is available 24 hours a day except for a maintenance period between 7PM and 8PM daily.

GENERAL ITEMS

  • FY2003 documents receive a higher processing priority than do FY2004 documents during the concurrent processing period.
  • There is a two or three day period after the third Monday in July in which no daily transactions are processed.
  • Transactions characterized as emergency payments requiring immediate attention during this time should be batched separately and sent to the attention of Jerry Serk, Division of Accounts and Reports, Central Accounting Services Section, 900 SW Jackson, Room 351-S, Topeka, Kansas.
  • State agencies should review the May monthly reports and process the necessary corrections through the SOKI3+ journal voucher system before June 30.
  • Transaction year 2003 and 2004 documents must be batched separately.

STARS ITEMS

  • During the concurrent processing period, STARS batch sheets for FY2003 transaction year should have a batch date of "06/30/03", an effective date of "06/30/03" and BFY of 2003.
  • During the concurrent processing period, STARS edits FY2004 transactions charged to "expenditure only" type accounts against fund level receipts (both FY2003 and FY2004). FY2003 transactions edit only against FY2003 receipts.
  • The available cash in prior fiscal year "receipt and expenditure" type budget units will not be available to fund FY2004 expenditures until FY2003 is closed and balances carried forward.
  • In order to check balances in STARS during concurrent processing, agencies need to remember to make the appropriate selection for "prior month".
  • If your agency would like to receive reports for June business after July 1, you must ensure that the appropriate report request record is entered into STARS.

SOKI3+ ITEMS

  • During the concurrent processing period, both FY2003 and FY2004 documents may be processed in the SOKI3+ system; FY2004 interfund vouchers require a BFY of 2004 for both the receipt and expenditure transactions and FY2003 interfund vouchers process as normal. FY2004 JV documents must use a BFY of 2004 throughout. The operator must choose the appropriate BFY when initiating a JV or receipt voucher during concurrent processing.
  • Beginning July 15th through year-end closing, agencies should not release any SOKI3+ transactions with a BFY of 2003. Only transactions with a BFY of 2004 will be processed during this period.
  • On July 22nd, after year-end processing is complete, all fiscal year 2004 SOKI3+ transactions, including encumbered expenditures can be processed and released for upload to STARS.
  • All SOKI3+ transactions not uploaded to STARS on July 14th in the final FY2003 upload will be FY2004 business; any SOKI3+ interfund receipt transactions will need to have BFY 2004 and any SOKI3+ unencumbered interfund expenditure transactions will require an encumbrance number and appropriate transaction code changes.

The scheduled dates for closing FY2003 and beginning FY2004 are as follows:

DATE ITEM
April 17 Letter advising agencies to prepare Real Estate Encumbrance Renewals (affected agencies only).
May 21 Letter requesting agencies to review outstanding encumbrances.
May 22 Year-end closing information at ASTRA meeting.
June 2 Annual review of housing, food service and other employee maintenance rates (DA-171).
June 2 Agencies may begin entering on-line DA-118 transactions.
June 13 Last payroll off-cycle for fiscal year 2003 in which agencies can enter adjustments/reversals. This off-cycle normally would run on June 16 but has been rescheduled due to the SHARP 8.0 upgrade. Review any outstanding checks and process paycheck reversals prior to June 13, 2003. Any checks issued in this off-cycle will be dated June 20, 2003 and charged to fiscal year 2003.
June 13 Accounts and Reports, Payroll Services will insert a new row in the SHARP department budget tables effective dated June 8, 2003 which reflect a budget end date of June 5, 2004 and fiscal year of 2004.
June 16 Fiscal year 2004 valid funds tape and valid PCA tape sent to State Treasurer.
June 17 Preliminary fiscal year 2004 Central Chart of Accounts mailed to agencies.
June 17 Process payroll encumbrances for Friday, June 20 on-cycle pay date (last FY2003 on-cycle).
June 20 Informational Circular to all agencies regarding fiscal year rate changes in payroll deductions and contributions.
June 20 Liquidate payroll encumbrances for the on-cycle pay date of June 20.
June 23 Last payroll off-cycle to be run for FY2003 transactions and will have a paycheck date of June 26, 2003. This is the first payroll off-cycle to be run in SHARP 8.0. Agencies can enter Supplementals for the pay period ending June 7, 2003 but must send any adjustment/reversal transactions for payroll periods ending June 7, 2003 and prior to Payroll Services Section for entry.
June 24 Process payroll accounting transactions created for true EFT reversals and cancelled checks and encumbrances from the June 23 off-cycle.
June 26 Liquidate payroll encumbrances for the Monday, June 23 payroll off-cycle (checks dated June 26, 2003).
June 27 Regents establish Payroll Clearing Fund indexes in STARS for FY2004.
June 27 Updates to payroll position pool definitions for FY2004 must be entered into SHARP by 6:00 P.M. in order to be reflected in the charges for the on-cycle paychecks dated July 3, 2003 (first on-cycle paychecks charged to FY2004). Updates should be entered with an effective date of June 9, 2003.
July 1 FY2004 transactions accepted for processing; beginning of concurrent processing period for final fiscal year 2003 transactions; fiscal year 2004 appropriation transactions loaded in STARS nightly cycle.
July 1 SOKI3+ system allows FY2004 transactions beginning at 8:00 A.M.
July 1 Process payroll encumbrances for the Thursday, July 3 on-cycle paycheck date and encumbrances from the June 30 off-cycle (checks dated July 3); process accounting transactions created for true EFT reversals and cancelled checks from the June 30 off-cycle.
July 2 On-line entry of STARS expenditures against BFY2004 appropriated and limited funds; FY2004 appropriation transactions process in the July 1st STARS nightly batch cycle.
July 3 Final FY2003 credit card receipts and credit card clearing fund fees and charges processed by the State Treasurer.
July 3 Liquidate payroll encumbrances for the July 3 on-cycle paycheck date and June 30 off-cycle; process accounting transactions created for true EFT reversals and cancelled checks and encumbrances from the July 2 off-cycle.
July 7 DA-35 electronic files (prior period funding Payroll adjustments) must be received by 5:00 P.M.
July 7 Liquidate payroll encumbrances for the July 2 payroll off-cycle (checks dated July 7).
July 11 State Treasurer accepts final fiscal year 2003 receipt vouchers from agencies until 3:00 P.M.
July 11 SOKI3+ receipt documents for FY 2003 must be entered by 3:00 P.M for final fiscal year 2003 receipt transactions.
July 11 Electronic transmission of FY2003 expenditure and encumbrance datasets to BDAS must occur by noon. Supporting batched documents must be received in the Central Accounting Services Section by 5:00 P.M.
July 11 Central Accounting Services Section accepts final expenditure and encumbrance batches (including DA-118 batches submitted for data entry) from agencies for FY2003 until 5:00 P.M. No firm encumbrances are allowed for State General Fund.
July 11 Agencies entering STARS payment vouchers on-line (not dataset) must have final documents for fiscal year 2003 entered by 5:00 P.M.
July 11 SOKI3+ journal voucher and interfund voucher documents for FY 2003 must be entered by 5:00 P.M.
July 14 Agencies entering payment vouchers on-line (not dataset) 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 STARS. Vouchers processed under delegated audit authority should be released by the agency by 12:00 noon.
July 14 SOKI3+ closed to agency users. (JV, IFV and Order Modules)
July 14 SOKI3+ open for FY2004 receipts.
July 14 Final FY 2003 SOKI3+ upload to STARS.
July 15 SOKI3+ open for all FY2004 transactions.
July 15 Agencies may enter DA-118's on-line (not dataset) until 5:00 P.M. No firm encumbrances are allowed for State General Fund.
July 16 Agencies entering DA-118's on-line (not dataset) must have paper documents delivered to the Central Accounting Services Section by 12:00 noon to avoid transactions being deleted from STARS.
July 17 Final processing of June 2003 transactions expected; end of the concurrent processing period (STARS will be open to Accounts and Reports Staff only).
July 18 Begin processing for monthly and annual reports and statements, processing of closing and opening entries and preparation of opening and closing transaction reports.
July 22 June 2003 monthly STARS reports expected to be mailed to agencies.
July 22 Resume processing of July 2003 (FY2004) transactions.
July 25 FY2003 closing reports and FY2004 opening reports expected to be mailed to agencies.
August 31 Forms DA-82, Certification of Inventory and DA-87, Annual Capital Asset Reporting and updates to the Master List of Real Property are due in Accounts and Reports.

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03-a-020 - Cellular Phone Procedures (April 18, 2003)
INFORMATIONAL CIRCULAR NO. 03-A-020          SUPERSEDED by 15-A-005
DATE: April 18, 2003
SUBJECT: Cellular Phone Procedures
EFFECTIVE DATE: Immediately
A & R CONTACT: 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: Approved by Dale Brunton
SUMMARY: Cellular Phone Payment Procedures to comply with Executive Order 03-08

 

On March 26, 2003, Executive Order 03-08 was issued by the Governor to establish polices for cellular phone use (http://www.ksgovernor.org/docs/exec_order0308.html)<------- Broken link. It was effective on and after March 31, 2003. The guidelines below should be used to comply with the Executive Order and other State policies and regulations regarding cellular phones.

Agency Owned Cellular Phones:

Itemized invoices that detail each call are required. These should be attached to the agency's copy of the payment voucher. Agencies are not required to submit invoice copies to Accounts and Reports.

The agency accounts payable staff should ensure that users have reviewed the monthly statement for billing accuracy and to ensure that any additional charges resulting from personal calls are reimbursed to the agency. Users should indicate review of the monthly statement by signing the final page of the invoice.

More than de minimis personal use of a State-provided cellular phone without written authorization by the employee's agency head is not allowed. When personal calls/minutes cause the monthly plan minutes to be exceeded, reimbursement for those minutes must be made to the State. Additionally, all long distance and roaming charges incurred for personal calls must be reimbursed to the State. All reimbursements are to be made within 15 days of receipt and reconciliation of the monthly statement. If an employee reimburses the agency, note the receipt voucher number on the invoice copy retained with the payment voucher. The calculation of the reimbursement highlighting the calls for which reimbursement is made should also be attached to the payment voucher.

The State of Kansas is exempt from paying State and local sales taxes, and federal excise tax on agency owned phones. However, the State must pay the Universal Service charge and taxes that are passed through from other carriers such as taxes on roaming charges.

The State is self-insured so phone replacement or insurance provisions should not be a part of cellular phone agreements.

Agreements with cellular phone providers should allow for the provisions of the State's Prompt Payment Act.

The Division of Accounts and Reports will review selected payments annually for compliance with the order. In addition to the above, the appropriateness of the plan for the agency's needs will be reviewed.

Reimbursement of Personal Cellular Phone Costs:

The agency is responsible for ensuring that the agency head or designee has approved the reimbursement in writing.

In order for an employee to be reimbursed for business use of a personal cellular phone, an itemized billing listing all calls must be submitted. Any reimbursement will be for reasonable costs in excess of the base plan including additional fees such as roaming fees or other fees and taxes incurred as a direct result of the business use. In no instance will the employee be reimbursed more than the monthly cost to the employee. Employees are not permitted to receive a monthly allowance from a State agency for the business use of a personal cellular phone.

A copy of the itemized billing should be attached to the voucher that is submitted to Accounts and Reports. Business calls should be highlighted. If the voucher is processed under the agency's delegated audit authority, the copy should be retained and attached to the agency's copy of the payment voucher.

The State assumes no liability for loss or damage to an employee's personal cellular phone.

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03-a-021 - Administration of Agency Business Procurement Card (BPC) Programs (May 27, 2003)
INFORMATIONAL CIRCULAR NO. 03-A-021
DATE: May 27, 2003
SUBJECT: Administration of Agency Business Procurement Card (BPC) Programs
EFFECTIVE DATE: Immediately
A & R CONTACT: Tim Hund (785) 368-6347 (tim.hund@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Updated Guidance for Administration of Agency BPC Programs


Due to the increased scrutiny of procurement card programs at governmental entities across the nation, the Division of Accounts and Reports has recently completed a review of account criteria maintained by UMB Bank for Business Procurement Cards (BPCs) throughout the State. Our observations and associated recommendations are summarized below:

  • The billing cycle dollar limits for a number of accounts appeared to be high for a number of accounts.

    Billing cycle limits for new accounts should initially be set no higher than $5,000 for cards and $10,000 for cardless accounts (contract or registration), unless historical usage justifies higher limits. 
  • Two regular BPCs were issued to a number of individuals.

    Only one regular BPC should be issued to an individual, unless the Division of Accounts and Reports has approved an exception.
     
  • A number of accounts had no activity for more than one calendar year.

    BPCs with no activity for one calendar year should be cancelled (except for automotive BPCs).  
  • Several cardless accounts were in the name of an agency, rather than in the name of an individual.

    BPCs should always be issued in the name of an individual. This enhances the internal control environment and identifies the person responsible for charges to the account.  
  • Agencies frequently purchase items on-line from vendors that use PayPal as the payment vehicle. While there are benefits associated with purchasing items from vendors that use PayPal as the payment vehicle (items frequently are not available elsewhere and are often priced lower than at other sources), use of PayPal can result in using vendors that are normally blocked electronically by the transaction verification/approval process.

    PayPal transactions should always be approved in advance by the agency BPC Coordinator to ensure that the items to be purchased and vendors used are appropriate for official State business.  

These policy updates have been incorporated into the Business Procurement Card General Procedures, which can be found at http://www.da.ks.gov/ar/genacct/Audit/BPCprocedures.htm.

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03-a-022 - Central Data Entry of Payment Vouchers (May 27, 2003)
INFORMATIONAL CIRCULAR NO. 03-A-022
DATE: May 27, 2003
SUBJECT: Central Data Entry of Payment Vouchers
EFFECTIVE DATE: September 1, 2003
A & R CONTACT: Randy Kennedy (785) 296-2125 (randy.kennedy@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Notification to State Agencies that Central Data Entry Services for Payment Vouchers will be Eliminated


On May 20, 2003, the Directors of the Division of Information Systems and Communications and the Division of Accounts and Reports issued a joint letter to all state agencies. This letter advised that effective September 1, 2003, central data entry services will not be provided for those STARS payment vouchers that can be keyed online or submitted by data set by the submitting state agency.

Due to the critical nature of this change, this Informational Circular is being issued to ensure that ALL appropriate state agency personnel have been notified. The original letter is attached.

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Attachment: Letter to all agencies (.pdf)  

03-a-023 - Expenditure and revenue sub-object codes for transactions used to fund principal and interest accounts to cover debt service (June 2, 2003) (Superseded by 04-a-017)
INFORMATIONAL CIRCULAR NO. 03-A-023
DATE: June 2, 2003
SUBJECT: Expenditure and revenue sub-object codes for transactions used to fund principal and interest accounts to cover debt service.
EFFECTIVE DATE: July 1, 2003
A & R CONTACT: Financial Integrity Team:
Brett Bauer (785) 296-4903 (brett.bauer@da.state.ks.us)
Pam Karns
Mike Lovich
(785) 296-2660
(785) 296-2131
(pam.karns@da.state.ks.us)
(mike.lovich@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Establishment of additional revenue and expenditure sub-object codes for the processing of the transactions used to fund principal and interest accounts to cover debt service payments on the related debt and to fund arbitrage rebate accounts.


Currently, the transactions used to fund principal and interest accounts for debt service payments are processed differently depending on whether the source of funding originates from a special revenue fund or the State General Fund. In an effort to provide for consistent treatment and satisfy budgetary as well as financial reporting requirements, new revenue and expenditure sub-object codes will be established for use effective July 1, 2003.

The following new revenue sub-object code will be established under the intermediate classification 5900, "Other Revenue - All other items of revenue not classified elsewhere":

5913  Other Revenue - Agency Funds Authorized for Debt Service

A new expenditure sub-object code will be established under a new intermediate classification, 6201, under the main heading 6000, "Debt Service", as follows:

*6201 Other Payments and Charges for Debt Service: For transactions used to fund principal and interest accounts for debt service payments and to fund arbitrage rebate accounts.

6210 Other Payments and Charges for Debt Service

*Intermediate Classification - Do not use; A more detailed classification must be used.

All debt service payments into principal and interest accounts, regardless of funding, should now be coded in the following way via SOKI interfund voucher:

Transaction Code 733, Expenditure Sub-object 6210
Transaction Code 633, Revenue Sub-object 5913

In addition, the same coding above should be used for transactions that fund arbitrage rebate accounts for the actual or estimated rebate liability.

Please note, this procedural change does not affect the coding of subsequent principal and interest payments to the State Treasurer, as the designated paying agent, who then generates the warrants issued to the bondholders/creditors. This also does not affect the coding of subsequent arbitrage rebate payments remitted to the Internal Revenue Service.

These revisions will be reflected in the Uniform Receipt Classification Revenue Sub-object Codes filing (PPM No. 6,002) and 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/.

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03-a-024 - Increase of Contract Cover Sheet (DA-146) Threshold (June 4, 2003)
INFORMATIONAL CIRCULAR NO.03-A-024
DATE: June 4, 2003
SUBJECT: Increase of Contract Cover Sheet (DA-146) Threshold
EFFECTIVE DATE: July 1, 2003
A & R CONTACT: Gail Barnhart (785) 296-7217 (Gail.Barnhart@da.state.ks.us)
Gary Bond (785) 296-2287 (Gary.Bond@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Raising the threshold for contracts to $10,000 or the agency's current delegated purchasing authority, up to $25,000


In response to an agency's request, the Division of Accounts and Reports has reviewed the threshold for Contract Cover Sheet (Form DA-146) completion. Effective July 1, 2003, the threshold will be revised to be the greater of $10,000 or the amount of the agency's delegated purchasing authority, up to $25,000. These threshold amounts are based on the total contract commitment over the life of the contract.

This threshold revision does not change the requirement that the agency have a signed agreement on file with the vendor with a Contractual Provision Attachment (Form DA-146a), signatures of appropriate agency officials, and a review by legal counsel.

Form DA-146 may still be submitted for any agreement in which the agency believes it to be in their best interest. The Division of Accounts and Reports will update Policy and Procedure Manual Filing No. 10,107 to reflect this change.

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