|INFORMATIONAL CIRCULAR NO. 09-A-001||Supersedes:08-A-001|
|DATE:||June 18 , 2008|
|SUBJECT:||Private Vehicle Mileage|
|EFFECTIVE DATE:||July 1 ,2008|
FY 2009 Privately Owned Vehicle Mileage Reimbursement Rates
As authorized by K.S.A.75-3203a, the Secretary of Administration has fixed the private vehicle mileage reimbursement rates for FY 2009 at:
- 30.5¢ per mile for privately owned motorcycle
- 50.5¢ per mile for privately owned automobile
- $1.07 per mile for privately owned airplane (based on air miles rather than highway miles)
These rates reflect an increase in the privately owned automobile rate only.
|INFORMATIONAL CIRCULAR NO. 09-A-002||Supersedes:08-A-002|
|DATE:||June 18 , 2008|
|SUBJECT:||FY 2009 Subsistence Rates|
|EFFECTIVE DATE:||July 1 ,2008|
|A & R CONTACT:||
FY 2009 Meal Allowance and Lodging Rates
As authorized by K.S.A.75-3207a, the Secretary of Administration has fixed the rates for FY 2009 at:
|In-state||$9.00 per quarter-day|
|Out-of-state, regular||$9.00 per quarter-day|
|Out-of-state, designated high-cost geographic area||$10.25 per quarter-day|
|Out-of-state, special designated high-cost geographic areas||$12.50 per quarter-day|
|International||$13.25 per quarter-day or actual expenses not to exceed $87.00 per day|
Reduced Meal Allowance:
If the cost of meals is included within the cost of registration fees or other fees and charges paid by the agency or supplied without cost by another party, the meal allowance should be reduced as follows:
|In-state||$ 8.50||$ 9.50||$18.00|
|Out-of-state, regular||$ 8.50||$9.50||$18.00|
|Out-of-state, designated high-cost geographic area||$ 9.75||$10.75||$20.50|
|Out-of state, special designated high-cost geographic areas||$12.00||$13.00||$25.00|
Same Day Meal 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 meal allowance.
Lodging Expense Limitations:
|Out-of-state, designated high-cost geographic area||$139.00|
|Out-of-state, special designated high-cost geographic areas||$154.00|
|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.
|INFORMATIONAL CIRCULAR NO. 09-A-003||Supersedes:08-A-005|
|DATE:||December 18 , 2008|
|SUBJECT:||Procedures for filing 2008 Form 1099 Information Returns|
|A & R CONTACT:||
Procedures for Filing 2008 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 2008 calendar year 1099 information returns for the State of Kansas electronically.
Some payments by state agencies are IRS reportable but are either not included in the Statewide Accounting and Reporting System (STARS) or the IRS 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 2008 are as follows:
- Agencies that have made expenditures, as described, will be responsible for the preparation and delivery of the appropriate 1099 form to the payees prior to January 31, 2009. Do not mail forms directly to the IRS or to the Kansas Department of Revenue. The payer's FEIN to use for the State of Kansas is 48-1124839.
- 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.
- 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.
For those agencies with expenditures to report, and fewer than 20 records, you may use the DA-43 form ( http://www.da.ks.gov/ar/forms/ ) or you may submit a text file or Excel file. If you have 20 or more records, please submit the records in a text file or in an Excel file following the format shown in the attached NON-STARS 1099 Record Layout form. All electronic files or listings for ‘1099 information reporting only’ need to be received by February 9, 2009. Please email all electronic files to Melissa.Wesley@da.ks.gov, and mail any paper listings to:
Division of Accounts and Reports
Central Accounting Services Section
900 SW Jackson, Room 351-S, LSOB
Topeka, Kansas 66612-1248
Attention: Melissa Wesley
Historically, the Division of Accounts and Reports has also produced the 1099s for these types of transactions for the following agencies: Kansas Veterans Home, Juvenile Justice Authority, SRS, Parsons State Hospital and Training Center, and Larned State Hospital. If the agencies listed wish to continue this practice, please contact Melissa Wesley to coordinate. If agreed to, the text file, or Excel files, or DA-43 need to be received by the Division of Accounts and Reports by January 19, 2009 to ensure the 1099s are distributed by the January 31, 2009 deadline. When submitting a text file, an Excel file, or a DA-43 listing, and the Division of Accounts and Reports is to produce the 1099s, please indicate on the email or cover letter submitted with the electronic file or listing that the Division of Accounts and Reports produces the 1099s.
Please note that the February 9, 2009 remittance date is only available to those agencies that produce their own 1099s, and have the Division of Accounts and Reports to file the informational return with the IRS. If the Division of Accounts and Reports both produces the 1099s and files the informational return for the agency, the January 19th date is applicable.
When submitting data via a text or Excel file, please be sure to follow the formatting instructions, which include:
No hyphens or dashes in the Vendor Number field, entry is the nine digit FEIN or SSN,
Just record the first name, middle initial, last name in the Name field (i.e. Mr. John C. Smith
would be reported as JOHN C SMITH), do not include forms of address (Mr., Ms., etc), or
punctuation (i.e. periods or commas), or any other special characters.
All alphabetic characters in the Name, Address, City, and State fields need to be capitalized.
No hyphens or dashes in the Zip Code field, just report the five (left justify) or nine digit
zip code, (i.e. 66612-1248 would be reported as 666121248),
No dollar signs or decimals, in the amount field, just report the amount (i.e.
$3,312.48 would be reported as 000000331248).
Attachment: Non-Stars record Layout Form (xls)
|INFORMATIONAL CIRCULAR NO. 09-A-004|
|DATE:||January 21, 2009|
|SUBJECT:||Change to Expenditure Sub-object Code 1430, Military Pay Differential|
|EFFECTIVE DATE:||January 1, 2009|
|SUMMARY:||Closing expenditure sub-object code 2698 and establishing expenditure
sub-object code 1430 for military pay differential
Effective January 1, 2009, a change is being made to military differential payments per Pub. L No 110-245, the Heroes Earnings Assistance and Relief Tax Act. This act requires military differential pay to be recorded as wages that are exempt from FICA but are subject to Federal taxes. Effective January 1, 2009 military differential payments must be processed through payroll rather than through STARS. To accommodate this change, expenditure sub-object code 2698 will be closed effective December 31, 2008 and expenditure sub-object code 1430 established. The new expenditure sub-object code description is as follows:
- 1430 Military Differential Pay
This change 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/.
|INFORMATIONAL CIRCULAR NO. 09-A-005||(supersedes 08-A-009)|
|DATE:||April 10, 2009|
|SUBJECT:||Closing of Fiscal Year 2009 and Opening of Fiscal Year 2010|
|SUMMARY:||Schedule of Accounting Events Relative to Fiscal Year Closing|
This Informational Circular provides the scheduled dates for the closing of fiscal year 2009 and beginning fiscal year 2010. 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 Procedures Manual filing nos. 14,002 and 14,003. The Policy and Procedural Manual is located at http://da.ks.gov/ar/ppm/ppm01001.htm. Other web resources available for fiscal year end processing information can be found at http://da.ks.gov/ar/yearend/default.htm.
K.S.A. 75-3002 establishes the state fiscal year as commencing of 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). For fiscal year 2009 closing the cutoff date will be Monday, July 13, 2009, allowing eight processing days. Between July 1st and July 13th, the Statewide Accounting and Reporting System (STARS) will process old and new fiscal year business concurrently. FY2010 appropriation transactions will be processed in STARS in the nightly batch cycle July 1, 2009. FY2010 appropriations will not be available for on-line expenditure transactions until July 2, 2009.
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.
Budget Worksheet data from STARS will be electronically submitted to the Division of the Budget by August 7th for loading into the Budget Management System.
The dates provided in 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 encumbrances or other processing dates will be issued as a SHARP message to subscribers of the SHARP list serve. After issuance, SHARP messages are also posted on the SHARP Customer Service Website at http://www.da.ks.gov/SHARP/documents/message.htm. Revisions to STARS processing dates will be sent via email to all users.
Normal hours of availability of STARS is 7A.M. to 6P.M. Monday through Friday; 24 hours on holidays and Saturdays, unless a special STARS cycle is requested; Sundays from 1 P.M. through Monday, unless otherwise noted on the STARS News screen.
SHARP is available from 7A.M. to 6 P.M. on Monday through Friday and 1P.M. to 6 P. M. on Saturday and Sunday. The cutoff for receiving SHARP interface files is 5P.M.
SOKI3+ system is available 24 hours a day except for a maintenance period between 6 P.M. and 7 P.M. daily.
FY2009 documents receive a higher processing priority than FY2010 document during the concurrent processing period.
There is a two day period beginning July 20th during which daily transactions may not be processed.
Transactions characterized as emergency payments requiring immediate attention during this time should be batched separately and sent to the attention of Randy Kennedy, 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 30th.
Transactions year 2009 and 2010 documents must be batched separately.
During the concurrent processing period, STARS batch sheets for FY2009 transactions should have an effective date of ‘06/30/09’ and BFY of 2009. Although it is preferred that the batch date be ‘6/30/09’, any batch date can be used to avoid using duplicate batch numbers for the same batch date as long as the effective date is ‘6/30/09’ and the BFY is 2009.
During the concurrent processing period, STARS edits FY2010 transactions charged to “expenditure only” type accounts against fund level receipts (both FY2009 and FY2010). FY2009 transactions edit only against FY2009 receipts.
The available cash in prior fiscal year “receipts and expenditures” type budget units will not be available to fund FY2010 expenditures until FY2009 is closed and balances carry forward.
In order to check balances in STARS during concurrent processing, agencies will need to remember to make the appropriate selection for “prior month” (PM).
If your agency would like to receive reports for June business after July 1st, you must ensure that a prior month (PM) report request record is entered into STARS.
During the concurrent processing period, both FY2009 and FY2010 documents may be processed in the SOKI3+ system; FY2010 interfund vouchers require a BFY of 2010 for both the receipt and expenditure transactions and FY2009 interfund vouchers process as normal. FY 2010 JV documents must use a BFY of 2010 throughout. The operator must choose the appropriate BFY when initiating a JV or receipt voucher during the concurrent processing.
Beginning July 14th through year-end closing, agencies should not release any SOKI3+ transactions with a BFY of 2009. Only transactions with a BFY of 2010 will be processed during this period.
On July 22nd, after year-end processing is complete, any residual BFY 2009 SOKI3+ interfund receipt transactions will need to have the BFY changed to 2010, and any SOKI3+ BFY 2009 unencumbered interfund expenditure transactions will require an encumbrance number and appropriate transaction code changes.
All SOKI3+ transactions not uploaded to STARS on July 14th in the final FY2009 upload will be FY2010 business; any SOKI3+ interfund receipt transactions will need to have BFY 2010 and any SOKI3+ unencumbered interfund expenditure transactions will require an encumbrance number and appropriate transaction code changes.
The scheduled dates for closing FY2009 and beginning FY2010 are as follows:
|April 21||Letter sent advising agencies to prepare Real Estate Encumbrances Renewals (affected agencies only).|
|May 11||Letter sent requesting agencies to review outstanding encumbrances.|
|June 1||Agencies may begin entering on-line DA-118 transactions.|
|June 1||Annual review of housing, food service and other employee maintenance rates (DA-171).|
|June 15||Preliminary fiscal year 2010 Central Chart of Accounts is available to agencies on the Accounts and Reports website http://da.ks.gov/ar/genacct/CoA/Default.htm.|
|June 19||Informational Circular to all agencies regarding fiscal year rate changes in payroll deductions and contributions. The release of the Informational Circular is contingent upon publication of the budget indices for FY2010 by the Division of the Budget.|
|June 19||Regents establish Payroll Clearing Fund indexes in STARS for FY2010.|
|June 21||Accounts and Reports, Payroll Services will insert a new row in the SHARP department budget tables effective dated June 14, 2009 which reflect a budget end date of June 13, 2010 and fiscal year of 2010. Agencies should refrain from entering any rows with an effective-date greater than or equal to June 14, 2009 until after the FY2010 insert has been completed|
|June 22||Process payroll off-cycle for Friday June 26, 2009 pay date.|
|June 23||Fiscal Year 2010 valid funds tape and valid PCA tape sent to State Treasurer.|
|June 23||Process payroll encumbrances for Friday, June 26th on-cycle pay date (last FY2009 on-cycle), and payroll accounting transactions created for true EFT reversals and cancelled checks from the June 22nd off-cycle with check date June 26, 2009.|
|June 24||Last payroll off-cycle for fiscal year 2009. Review any outstanding checks and process paycheck reversals prior to June 24, 2009. Any checks issued in this off-cycle will be dated June 29, 2009 and charged to fiscal year 2009. Any supplemental or paycheck reversal/adjustment transactions entered after this date will be charged to fiscal year 2010.|
|June 25||Process payroll accounting transactions created for true EFT reversals and cancelled checks and encumbrances from the June 24th off-cycle.|
|June 26||Liquidate payroll encumbrances for the Monday, June 22nd off-cycle check date of June 26th, and the on-cycle pay date of June 26th.|
|June 29||First payroll off-cycle for FY2010. Checks will be dated July 2nd.|
|June 30||Process payroll accounting transactions created for true EFT reversals and cancelled checks from the June 29 off-cycle with check date of July 2nd.|
|July 1||FY2010 appropriation transactions to be processed in nightly STARS batch cycle.|
|July 1||FY2010 transactions accepted for processing; beginning of concurrent processing period for final fiscal year 2009 transactions.|
|July 1||SOKI3+ system allows FY 2010 transactions beginning at 8:00 AM.|
|July 2||On-line entry of STARS expenditures against BFY 2010 appropriated and limited funds.|
|July 2||Liquidate encumbrances for the June 29th off-cycle with check date of July 2nd.|
|July 2||Final FY2009 credit card receipts and credit card clearing fund fees and charges (via First Data, American Express, and Discover Card) are processed by the State Treasurer. All First Data, American Express and Discover Card transactions to this date are credited to FY2009. All First Data, American Express and Discover Card transactions after this date are credited to FY2010.|
|July 2||Updates to payroll position pool definitions for FY2010 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 10, 2009 (first on-cycle paychecks charged to FY2010). Updates should be entered with an effective date of June 15, 2009.|
|July 6||DA-35 electronic files (prior period funding Payroll adjustments) must be received by 5:00 P.M.|
|July 13||SOKI3+ receipt documents for FY2009 must be entered by 3:00 P.M. for final fiscal year 2009 receipt transactions.|
|July 13||Electronic transmission of FY2009 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 13||Central Accounting Services Section accepts final expenditure and DA-118 encumbrance batches by data set from agencies for FY2009 until 5:00 P.M. No firm encumbrances are allowed for State General Fund.|
|July 13||Agencies entering STARS payment vouchers on-line (not dataset) must have final documents for FY2009 entered by 5:00 P.M.|
|July 13||SOKI3+ journal voucher and interfund voucher documents for FY2009 must be entered by 11:59 P.M.|
|July 14||Agencies entering payment vouchers on-line (not datasets) 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 7:00 A.M. to 3:30 P.M. (JV, IFV, and Order Modules)|
|July 14||SOKI3+ open for FY2010 receipts|
|July 14||Final FY2009 SOKI3+ uploaded to STARS.|
|July 14||SOKI3+ open for all FY 2010 transactions at 3:30 P.M.|
|July 15||Agencies may enter DA-118’s online (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 process of June 2009 transactions expected; end of concurrent processing period (STARS will be open to Central Accounting Services staff only).|
|July 20||Begin year end closing cycles and processing for monthly and annual reports and statements, processing of closing and opening entries and preparation of opening and closing transactions reports. (STARS available to Central Accounting Services staff only between closing cycles).|
|July 22||June 2009 monthly STARS reports expected to be mailed to agencies.|
|July 22||Resume processing of July 2009 (FY2010) transactions. STARS re-opens.|
|July 23||FY2009 closing 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.|