FY 2014

As authorized by K.S.A.75-3203a, the Secretary of Administration has fixed the private vehicle maximum mileage reimbursement rates for FY 2014 at:

56¢ per mile for privately owned automobile
53¢ per mile for privately owned motorcycle
24¢ per mile for moving mileage rate
$1.33 per mile for privately owned airplane (based on air miles rather than highway miles)

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Please see State of Kansas Travel Handbook 4100 for information on how meals are reimbursed.

As authorized by K.S.A.75-3207a, the Secretary of Administration has fixed the rates for FY 2014 at:

Meal Allowance:

*or actual not to exceed $105 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 shown in the table above.

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.

Lodging Expense Limitations:

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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Requirements to report payments where the 1099 data was not recorded in SMART:

1. The vendor/client must be in the SMART vendor table. 
2. All reportable payments must be submitted via the help desk using the EXCEL template referenced below
3. All payments reported through the Office of System Management will be processed through SMART.  Paper 1099s are generated and mailed to the vendors.  The 1099 information will be electronically submitted to the IRS. 

There is NO option for the agency to print the forms and have the Office of System Management report to the IRS.

Below are the policy and procedures.

While most 1099 transactions are recorded in the Statewide Management, Accounting and Reporting Tool (SMART), and require no additional action by state agencies; there are some payments that occur outside of SMART or the information to be reported to the IRS is not in SMART. These transactions result in unique reporting procedures comprised of the following:

• Locally administered interest payments of $10 or more are to be reported on IRS Form 1099-INT. These payments typically represent interest paid from trust funds to clients of institutions with the Department for Aging and Disability Services and the Department of Corrections.
• State Fair premiums are to be reported on Form 1099-MISC.
• Other payments such as non-employee awards not paid directly to the recipient from SMART.
• Note that purchases of Real Property are now reported in SMART, and require the appropriate SMART preferences to record the appropriate data.

To report non-SMART payments for form 1099 purposes the agency will need to confirm the vendor is in the SMART vendor table with the appropriate 1099 type and class, and withholding is turned on.  If the vendor is not in the vendor table, the agency must add the vendor to SMART including the appropriate 1099 type and class, and turn withholding on.

Complete the EXCEL template “PS_WTHD_TRAN_TBL_update_template” (Excel file attachment included at the bottom of this circular) for all non-SMART 1099 reportable payments.  The completed template needs to be received by the Office of System Management by January 13, 2014 to ensure the 1099s are distributed by the January 31, 2014 deadline.

The template has the columns listed below.   Do not insert or delete columns or rows. Do not change the formatting.  Beginning with line 2 (replacing the sample data), complete one line for each payment (add lines as necessary for additional withholding types/classes). The gray columns are defaults and should not be changed.  If 499 lines are not sufficient, copy line 500 down.  When completed, attach the EXCEL spreadsheet to a Help Ticket with the heading “non-SMART 1099”.  Note if you have leading zeros precede them with an apostrophe ‘, i.e. vendor id ‘0000123456.

BUSINESS_UNIT:  5 characters must have leading zeros (your agency number)

WTHD_ENTITY:  IRS

WTHD_TYPE:  as listed in the vendor table (1099, 1099I, 1099G, 1099D)

WTHD_JUR_CD:  FED

WTHD_CLASS:  as listed in the vendor table, with leading zeros.

WTHD_RULE:   RULE0

VENDOR_SETID: SOKID

VENDOR_ID:  10 digits with leading zeros, as assigned by SMART .

VNDR_LOC:  the vendor location with the appropriate 1099 type and class, usually 001, with leading zeros

ADDRESS_SEQ_NUM: 1  

PYMNT_ID:  Blank

VNDR_REGIST_ID:  SSN or FEIN, 9 digits including leading zeros

PYMNT_DT:   date of payment, mm/dd/yyyy format        

WTHD_DECL_DATE:  Same as date of payment

WTHD_BASIS_AMT:   The taxable amount for this 1099 type and class for 2013.

DESCR100:  100 characters of your choice – no punctuation, no special characters

Additional Resources:

Training guide for setting up vendors for 1099 reporting and an account code guide:
Training Guide and Account Code Guide

IRS guide to each type of 1099, including the payments for each:
IRS Guide to Types of 1099's

Page 6 and 7 of the job aid “Create a 1099 Voucher” has Examples of payments by 1099 type and class:
Create a 1099 Voucher Job Aid

SMART withholding codes:
SMART Withholding Codes Job Aid

Attachment:  IC 14-a-003 - PS_WTHD_TRAN_TBL_update_template

MJF

In order to record and track certain state revenues in accordance with statutory provisions, the following account code is being established in SMART effective immediately: 

412720            Commercial Vehicle Fees (Agency 565)

In addition, the following accounts are obsolete and effective immediately, these accounts will be closed:

514401            Voluntary Retirement Incentive Cash Option

514402            Voluntary Retirement Incentive Vacation Payout

514403            Voluntary Retirement Incentive Sick Leave Payout

555700            Homestead Property Tax Relief

555710            Oil Lease Operator Property Tax Payments

These changes will be updated shortly in the Uniform Receipt Classification Account Code filing (PM No. 6,002) and the Uniform Expenditure Classification Account Code filing (PM No. 7,002).

Effective July 1, 2013, House Bill 2139 of the 2013 legislative session abolished the cancelled warrants payment fund; thereby transferring the responsibility for payment of previously escheated checks (outlawed warrants) to the Unclaimed Property Division of the Kansas State Treasurer.   As a result of this legislation, Policy Manual Filing No. 11,965, Payment of Previously Outlawed Warrants is being revised.

What checks have been escheated?

• Income tax refund checks issued by the Kansas Department of Revenue with check issue dates through May 31, 2012
• SHARP Payroll checks, including regent checks, with check issue dates through June 30, 2010
• STARS miscellaneous checks with check issue dates through June 30, 2010

What checks have been transferred to unclaimed property?

• Income tax refund checks issued by the Kansas Department of Revenue with check issue dates July 1, 2008 through May 31, 2012
• SHARP Payroll checks, including regent checks, with check issue dates July 1, 2008 through June 30, 2010
• STARS miscellaneous checks with check issue dates July 1, 2008 through June 30, 2010

What happens once checks have been escheated and transferred to unclaimed property?
Once escheated checks are sent to the Unclaimed Property division of the State Treasurer's Office, the monies are held in the payees name until they are claimed by the original payee or a rightful heir.  Payees are able to search for unclaimed property by utilizing the Kansas State Treasurer's website (www.kansasstatetreasurer.com).

When will Payroll checks (including regent checks) with check issue dates after June 30, 2010 be escheated and transferred to unclaimed property?

• The Office of Systems Management is currently working with programming staff with the expectation that the Payroll escheatment process will be run prior to the end of fiscal year 2014. The transfer to unclaimed property will occur at the same time the escheatment process is run.
• The long-range plan will be to run the escheatment process on a monthly basis. In order to get caught up, several runs of the escheatment process will need to occur. Email blasts will be sent out via the SMART and SHARP listserves as escheatment processes are run.

What do agencies need to do before Payroll checks are escheated and sent to Unclaimed Property?
All agencies, including those agencies using federal awards pursuant to OMB Circular A-133 to fund administrative payments (payroll expenditures), are expected to review outstanding checks prior to the escheatment process.

Agencies have three options for handling an outstanding check:

• If it has been determined the payment is not due to the employee, the agency is responsible for canceling the payment.
• If it has been determined the payment was lost and the employee address has been verified, the agency may reissue the payment.
• If it has been determined the payment is due to the employee and such payment remains outstanding, and the agency has not cancelled or reissued the payment, the check will be escheated and transferred to unclaimed property. The employee then has the right to claim such outstanding payment from the Unclaimed Property Division of the Kansas State Treasurer.

A Job Aid has been written to provide agencies with a SMART query for reviewing outstanding payroll checks.  This Job Aid is located on the SMART Web website - Accounts Payable, Reports page: 
Using the KS_AP_PYR_EXT_CHK_TO_ESCHEAT Query.

Procedures for reissuing (reprinting) payroll checks can be found on the KDOA website - Office of Systems Management, Payroll Procedures page. Please refer to the following two items on this page:  'Paycheck Reprint Procedures(SHARP Agencies only)' and 'Paycheck Reprint Procedures for Regents Agencies'.
 

When will SMART checks be escheated and transferred to unclaimed property?

• The Office of Systems Management is currently working with programming staff with the expectation that the SMART escheatment process will be run prior to the end of fiscal year 2014. The transfer to unclaimed property will occur at the same time the escheatment process is run.
• The long-range plan will be to run the escheatment process on a monthly basis. In order to get caught up, several runs of the escheatment process will need to occur. Email blasts will be sent out via the SMART listserve as escheatment processes are run.

What do agencies need to do before SMART checks are escheated and sent to Unclaimed Property?
All agencies, including those agencies using federal awards pursuant to OMB Circular A-133, are expected to review outstanding checks prior to the escheatment process.

Agencies have three options for handling an outstanding check:

• If it has been determined the payment is not due to the vendor, the agency is responsible for canceling the payment.
• If it has been determined the payment was lost and the vendor address has been verified, the agency may reissue the payment.
• If it has been determined the payment is due to the vendor and such payment remains outstanding, and the agency has not cancelled or reissued the payment, the check will be escheated and transferred to unclaimed property. The vendor then has the right to claim such outstanding payment from the Unclaimed Property Division of the Kansas State Treasurer.

To cancel a payment with no reissue, a SMART Check Cancellation Request form will be required. The agency will need to complete and submit the DA-7CH - SMART Check Cancellation Request form. This form is located on the KDOA website, Office of Systems Management - Accounting Forms page.

To reissue a payment, a Lost Check Statement form will be required. The agency will need to complete and submit one of the following forms:
DA-6 Form - Lost Check Statement
DA-6A - Lost Check Statement - Address ID Change
DA-6B - Lost Check Statement - Return Check to Agency
DA-6C - Lost Check Statement - Return Check to Agency and Address ID Change
These forms are located on the KDOA website, Office of Systems Management - Accounting Forms page.

Agencies shall open a Service Desk Request in ManageEngine, attach the appropriate form, and submit the Service Desk Request. 

Please note: If a Setoff has been withheld pursuant to K.S.A. 75-6201 et seq. from an outstanding payment, and it has been determined the outstanding payment should be cancelled, the agency will need to make a notation on the Service Desk Request that payment being cancelled has a Setoff withheld.

SMART Job Aids have been written to provide agencies with tools for reviewing outstanding checks. These Job Aids are located on the SMART Web website - Accounts Payable - Reports page:

• Using the KS_AP_KDOR_EXT_CHK_TO_ESCHEAT Query (for use by KDOR)
• Using the KS_AP_OUTSTANDING_CHECKS Query
• Using the KS_ACCT_REGISTER Report

What about checks issued prior to July 1, 2008?

• Office of Systems Management, Central Systems Responsibilities Team will review any claim based upon a cancelled state warrant which is more than five years prior to the effective date of this legislation. If the claim is determined to be valid, the amount will be transferred to unclaimed property and the claimant then has the right to claim such outstanding payment from the Unclaimed Property Division of the Kansas State Treasurer. No claims will be accepted for checks issued prior to January 1, 1996.
• Form AR-95, Validation of Cancelled Checks for Submission to Unclaimed Property Check Issue Date January 1, 1996 through June 30, 2008, shall be completed and sent to Office of Systems Management as noted on the form.
• Form 'AR-95 - Validation of Cancelled Checks for Submission to Unclaimed Property Check Issue Date January 1, 1996 through June 30, 2008' is located on the KDOA Website, Office of Systems Management - Accounting Forms page.

How does an agency know what has been escheated?
SMART Job Aids have been written to provide agencies with tools for reviewing escheated checks. These Job Aids are located on the SMART Web website - Accounts Payable - Reports page:

• Using the KS_AP_PYR_EXT_ESCHEATED_CHK Query (to identify payroll checks)
• Using the KS_AP_STARS_EXT_ESCHEATED_CHK Query (to identify STARS Misc. checks)
• Using the KS_AP_KDOR_EXT_ESCHEATED_CHK Query (for use by KDOR)
• Using the KS_ACCT_REGISTER_ESCHEATMENT Report - 11-18-13
• An additional query will be provided to assist agencies in identifying SMART checks that have been escheated – an email blast will be sent out via the SMART listserve once this query is available

Email blasts will be sent out via the SMART listserve as additional information regarding escheatment becomes available.

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.  In order for activity for fiscal year 2014 to be completed by June 30^th, the cutoff date for most agency processing will be Thursday, June 26, 2014.  

SMART will be closed to agencies on Friday, June 27, 2014 and Monday, June 30, 2014 so the SMART team can review and finalize all outstanding FY 2014 business.  SMART will also be closed on Friday, July 11, 2014 to run the fiscal year 2014 closing processes and verify the fiscal year end journals were completed correctly.

The workload for both your agency and the SMART Team increases greatly during the Fiscal Year end closing period. In order to facilitate successful year end processing, reminders and guidelines for agencies are included below. Additionally, it is necessary for agency accounting staff to be available during the day Friday, June 27, 2014 and Monday, June 30, 2014 in case assistance is needed as the SMART Team is preparing the system for closing.

SMART will be open on Tuesday, July 1, 2014 for Fiscal Year 2015 activity for all modules.

General Items

• The cutoff for interface files into SMART for fiscal year 2014 will be 5:00 PM on Wednesday, June 25, 2014 for Expenditures and 5:00 PM on Thursday, June 26, 2014 for Deposits.
• All FY 2014 transactions must be successfully edited, budget checked, matched, agency approved, dispatched, and submitted into workflow for central approval, as appropriate, by 6:00 PM on Thursday, June 26, 2014. After this time, SMART will be closed to all agency users, and the SMART clean-up process will begin on Friday, June 27, 2014.
• State agencies should review financial data through May and process the necessary corrections in the SMART system before June 16, 2014. Please consult the month end checklists available on the SMART website, Month End Checklists, to assist you with this review.  There are additional queries listed in the REFERENCES section at the end of this document.
• General Ledger Encumbrances (non-vendor specific encumbrances) will be used to encumber fiscal year 2014 budget in limited circumstances. The 'GL-F016 GL Encumbrance Request Form' is located on the Department of Administration's website in the Document Center.
• Complete the GL-F016 GL Encumbrance Request Form and attach it to a Service Desk Request by 5:00 PM on Tuesday, June 24, 2014.

1. Provide a description of the obligation and the reason the vendor is not known or the Purchase Requisition/Order process is not practical for encumbering budget.
2. Requests will be routed to the Division of the Budget (DoB) for approval.
3. GL Encumbrance Journals may be keyed by the Office of Systems Management staff into SMART prior to receiving DoB approval in order to give each agency the opportunity to review the document and its effects in SMART prior to close.  Agencies will be notified via the Service Desk of the Journal ID(s).
4. In the event DoB denies the GL encumbrance, the affected agency will be notified via the Service Desk and the document will be deleted from SMART.

• Budget Period 2014 expense, encumbrance, and revenue data from SMART Commitment Control Ledger groups (CC_IBARS_E, CC_IBARS_R) will be electronically submitted to the Division of the Budget by Monday, August 4, 2014 for loading into the IBARS system.
• The dates provided in this document that relate to fiscal year closing and opening activities will be revised, as necessary, by the Office of Systems Management.  Revisions to SMART processing dates will be sent via email to all users subscribed to the SMART listserv (click the SMART listserv link to subscribe).  After issuance, SMART Announcements are also posted on the SMART Web website, Announcements page.
• Any revisions to payroll processing dates will be issued as a SHARP message to subscribers of the SHARP listserv (click this link to subscribe to the SHARP listserv).  After issuance, SHARP messages are also posted on the SHARP Customer Service Website.

Accounts Payable

The final day that agencies can enter a voucher in accounts payable for FY 2014 business will be Thursday, June 26, 2014.  Here is additional information that will help you with accounts payable:

Please refer to PM 14,002 to help determine the appropriate processing period for each type of account code activity.
 

• In order for accounts payable transactions to complete for FY 2014, online vouchers must be entered, approved, matched, and budget checked by 6:00 PM on Thursday, June 26, 2014.
• Any FY 2014 accounts payable item that cannot be entered into SMART by the cutoff date must be encumbered by using a purchase order.
• Interfacing agencies must have their final INF02 for FY 2014 business submitted by 5:00 PM on Wednesday, June 25, 2014.
• Interfacing agencies may submit their INF02 files for FY 2015 business in advance with accounting and budget dates on or after July 1, 2014. The files received and processed prior to July 1^st will be in voucher build error until FY 2015 is opened. At that time, vouchers will be built and will be eligible for pay cycle once they are matched, budget checked, and approved.

Travel Authorizations

Travel Authorizations are recommended as a best practice for all agency travel.  Although they are not required for either in-state or out-of-state travel, they are the mechanism available for encumbering funds for travel expenses reimbursable to employees.  Travel Authorizations must be entered prior to the dates of travel.

If you need to encumber money for Prepaid expenses that will not be paid by close of FY 2014, you will need to create a purchase order for the prepaid items.

Expense Reports

Expense Reports chargeable to FY 2014 must be processed in SMART by 6:00 PM on Thursday, June 26, 2014.  For any travel that is chargeable to FY 2014 that cannot be processed by the deadline, the agency must process a Travel Authorization. 

• Per K.S.A. 75-3201 and as stated in the Employee Travel Expense Reimbursement Handbook, employees who travel are to submit paperwork for their expenses at least once a month.  
• If agency employees have expense reports for travel occurring in FY 2014, and there is no approved travel authorization in SMART, the use of the Prior Fiscal Year Claims Process as described in PM 11,966 is required.

Imprest Funds

 Expenditures paid by check from locally held imprest funds dated on or before June 30, 2014 should be submitted for reimbursement as provided in PM 10,802 prior to the deadline for payment voucher submission. The expenditure fiscal year determinations contained in PM 14,002 also apply to imprest funds.

By statute, imprest funds should be intact at the end of the fiscal year. Agencies using imprest funds should submit a reimbursement voucher, including the reconciliation, prior to the closing of the fiscal year.

Petty Cash

Petty cash procedures are the same as those set forth in the Imprest Fund Section above. Reimbursement procedures that apply to petty cash funds are set forth in PM 10,752.

Purchasing

To encumber monies for FY 2014, requisitions must be sourced to purchase orders (POs) and the purchase order must be approved, budget checked and dispatched by 6:00 PM on Thursday, June 26, 2014. 

If an Agency needs to process a requisition using FY 2015 funds prior to July 1, 2014 the agency should take the following steps:

1. Starting Thursday, May 1, 2014 enter the requisition and select the ‘Save & preview approvals’ option.
2. Starting Monday, June 2, 2014 submit a Service Desk ticket requesting that the budget date on the requisition be changed to a FY 2015 date.
3. Once the budget date has been changed, select the ‘Save & submit’ button on the requisition.
4. The requisition will source to a PO; however, the PO will not pass budget check until the FY 2015 appropriations budget has been loaded into SMART.

Requisitions/purchase orders entered after 6:00 PM on Thursday, June 26, 2014 will NOT be back dated to a 2014 Fiscal Year budget date. 

Procurement Cards

Agencies are encouraged to reconcile P-Card transactions on a daily basis, especially during the month of June.  Final FY 2014 P-Card transactions are expected to be available for reconciliation on Sunday, June 22, 2014. 

The final P-Card voucher build process for FY 2014 will run the morning of Thursday, June 26, 2014.  The resulting P-Card vouchers must be approved and successfully budget checked prior to 2:30 PM on Thursday, June 26, 2014 so they are eligible to process in pay cycle.  Consequently, agencies will have three (3) business days to reconcile the final 2014 P-Card transactions.

Asset Management

All FY 2014 asset transactions must be entered by 6:00 PM on Thursday, June 26, 2014. This includes additions, adjustments, transfers, and retirements, as well as updating costs for CIP assets. Please see the AM Month End Checklist (linked at the end of this document) for links to applicable training materials covering these financial transactions.

Note that for new assets being entered in SMART, the Transaction Date will be the In Service Date. The KS_AM_VCHRS_WITH_54XXXX_ACCT query in the HELPFUL QUERIES section of this circular is designed to help identify vouchers processed during a specified timeframe that utilized 54xxxx (capital outlay) account codes. 

For agencies utilizing integration, all outstanding Interface ID’s for FY 2014 must be processed by 6:00 PM on Thursday, June 26, 2014. If an asset is acquired by your agency at the end of the fiscal year and the voucher will not be posted by Tuesday, June 24, 2014, please enter the asset(s) manually via Express Add. Any remaining FY 2014 Interface IDs after Thursday, June 26, 2014 will be removed. 

Additional information can be found in the following Job Aid on the SMART Web website: Asset Management Preparing for Fiscal Year End.

Project Costing

All Federal funds must be in a zero or positive cash balance position by year-end close. For agencies with Federal funds tied to Project Costing and Customer Contracts, this means that FY 2014 billing worksheets should be approved or written-off and any related deposits completed by 6:00 PM on Thursday, June 26, 2014

It is recommended that all billing worksheets created prior to April 1, 2014 be reviewed and processed by Friday, May 23, 2014. The KS_PC_BILLING_WORKSHEET query in the HELPFUL QUERIES section of this circular is designed to help identify unprocessed billing worksheets by accounting date.

Accounts Receivable

Fiscal year 2014 deposits must be entered as follows:

• Deposits should be entered, agency approved, and budget checked prior to 6:00 PM on Thursday, June 26, 2014.
• Friday, June 27, 2014 and Monday, June 30, 2014 online entry into SMART will be closed to agencies.

Any FY 2014 deposits with an accounting date of 6/20/2014 or before, that have not been released and approved by the Treasurer’s Office as of 3:00 PM on Thursday, June 26, 2014, will be considered abandoned transactions and will be deleted by the SMART team.

Deposits received Friday, June 27^th and Monday, June 30^th shall be processed as follows:

• For agencies that upload and submit deposits via INF43 and INF44 -- continue to upload and submit FY 2014 deposits via INF43 and INF44 until 1:00 PM on Monday, June 30, 2014. SMART AR Deposit jobs will run according to the regular hourly schedule.  If you process INF43 or INF44, please e-mail the State Treasurer’s Cash Management Group to notify them of the Business Unit, Deposit ID (if known), and deposit total so they can approve the transaction in SMART.  STO will perform their normal approval and release at 3:00 PM on Friday, June 27, 2014 and Monday, June 30, 2014.
• For agencies that do not use the INF43 or INF44 processes and need to make a deposit while SMART is unavailable -- the State Treasurer’s Office has created the Temporary Deposit Form to allow you to continue to deposit funds. Using the Temporary Deposit Form is preferable to holding checks and cash at your agency, and allows you to meet the requirement to deposit funds collected each day. Please bring the completed form, along with the cash and checks (calculator tape attached) to the State Treasurer’s Office.  When SMART reopens on July 1, use the instructions below to complete the deposits:

1. “Deposits in transit” are defined as Deposits made with the State Treasurer on Friday, June 27, 2014 and Monday, June 30, 2014 with the Temporary Deposit Form.
2. “Deposits in transit” should be recorded using the revenue account code series 4xxxxx.  A “deposit in transit” should not debit expenditures.
3. “Deposits in transit” will have special handling so that the Office of Chief Financial Officer will be able to identify them separately as requested by our independent auditors.  On Tuesday, July 1, 2014 and Wednesday, July 2, 2014, the SMART Accounts Receivable module will be reopened to agency users for June 2014 (FY 2014).  Agencies will enter deposits, for the “deposits in transit”, using an accounting date of June 30, 2014.  Please be aware that even though these deposits have the accounting date of June 30, 2014, the transaction will actually process in the General Ledger for FY 2015.

“Deposits in transit” transactions with June 30, 2014 accounting dates that do not have agency approvals by 3:00 PM on Wednesday, July 2, 2014, will be deleted by the SMART Team.

Interfunds

The accounting dates on both the voucher and deposit must fall within the same fiscal year.

Both sides of the interfund must be successfully edited, budget checked and approved by 6:00 PM on Thursday, June 26, 2014.   All remaining FY 2014 interfund deposits and interfund vouchers will be deleted by the SMART team.

GL Journals

In order to affect fiscal year 2014, all GL Journals must be successfully edited, budget checked, agency approved, and submitted into workflow for central approval by 6:00 PM on Thursday, June 26, 2014

Interfacing agencies must have their final INF06 for FY 2014 business submitted by

5:00 PM on Wednesday, June 25, 2014.

GL Spreadsheet Journals can be uploaded manually until 3:00 PM on Thursday, June 26, 2014.  The journals must be edited, budget checked, approved and submitted for central approval by 6:00 PM on Thursday June 26, 2014. 

Any online, spreadsheet, or interface  FY 2014 GL Journals with an accounting date of 6/30/2014 or before, that do not have agency approvals by 6 PM Thursday, June 26, 2014, will be considered abandoned transactions and will be deleted by the SMART team.

Commitment Control

FY 2015 Budget Journals for agencies who use “Track with Budget” must be entered prior to any FY 2015 pre-encumbrance (if applicable), encumbrance, expenditure, or revenue transactions are entered into SMART.  Otherwise the transactions will fail budget check.

System Availability

Normal hours of availability are shown below.

SMART           

• Monday through Saturday, 7:00 AM to 6:00 PM.

• The cutoff for receiving SMART interface files is 5:00 PM Monday through Friday.

• Sunday, 1:00 PM through Monday, 6:00 PM.  Not all Sundays are open.  Please note that Sundays open for May and June may be found in the SMART Availability announcement on the SMART Web website.

• July 4, 2014, 7:00 AM to 6:00 PM.  SMART Daytime and nighttime batch processes do not run.

                  SMART online access will not be available to agencies on the following dates:

• Friday, June 27, 2014  through Monday, June 30, 2014         
• Friday, July 11, 2014 through Sunday, July 13, 2014             

Kansas Service Desk

• Monday through Friday, 8:00 AM to 5:00 PM.

• Saturdays, Sundays, and holidays, not available. 

SHARP

• Monday through Friday, 6:00 AM to 6:00 PM

• Saturdays, 1:00 PM to 9:00 PM

• Sundays, 1:00 PM to 6:00 PM

Accounts Receivable (Deposit) Processing when SMART is closed to users on Friday, July 11, 2014:

SMART will be closed to agency users on Friday, July 11, 2014 through Sunday July 13, 2014 to run the fiscal year close processes.  The following process should be followed to make FY 2015 deposits on these days:

• The State Treasurer’s Office will have limited access to SMART to allow them to process deposits.
• If you are expecting that funds will be wired to the State Treasurer on Friday, July 11, 2014, please enter and approve the appropriate deposit into SMART by 6:00 PM on Thursday, July 10, 2014. When the wire transfer arrives at the Treasurer’s Office, they will match the funds to the appropriate deposit transaction, and complete the State Treasurer Approval on the deposit.  This deposit will then be recorded in SMART as usual during the next nightly batch.
• Agencies may continue to upload and submit FY 2015 deposits via INF43 and INF44 on Friday, July 11, 2014.  SMART AR Deposit jobs will run at 10:00 AM, noon and 2:00 PM.  If you process INF43 or INF44, please e-mail the State Treasurer’s Cash Management Group to notify them of the Business Unit, Deposit ID (if known), and deposit total so they can approve the transaction in SMART. 
• If your agency does not use the INF43 or INF44 processes and needs to make a deposit while SMART is unavailable, the State Treasurer’s Office has created the Temporary Deposit Form to allow you to continue to deposit funds. Using the Temporary Deposit Form is preferable to holding checks and cash at your agency, and allows you to meet the statutory requirement to deposit funds collected each day. Please bring the completed form, along with the cash and checks (calculator tape attached) to the State Treasurer’s Office.
• On Monday July 14, 2014 (when SMART is again open for business), you will need to enter and approve the appropriate “temporary” Deposit.
• The Credit Card Receipts will run into SMART as scheduled at 8:00 AM on Friday, July 11, 2014.

Any questions about this process should be addressed to Brenda Linder, ph (785) 296-4144.
 

REFERENCES

FY 2014 Close Day by Day Summary

InfoCirc 14-a-006 - Word Document

Schedule for Submission of Purchase Requisitions to Close Fiscal Year 2014 and begin Fiscal Year 2015

Kansas Service Desk Solutions database  

Solution 533: Converting a GL encumbrance to a PO 

Solution 741: How do I run the Req and PO Budgetary Activity Report?

SMART Web website - SMART Training Materials

Month-End Checklists: 

Accounts Payable Month-End Checklist

Accounts Receivable Month-End Checklist

Asset Management Month-End Checklist

General Ledger Month End Checklist

Purchasing Month End Checklist

Forms:

Temporary Deposit Form

GL Encumbrance Request Form  

HELPFUL QUERIES: 

Navigation: Reporting Tools>Query>Query Viewer

Travel and Expense

• UNPROCESSED_EXPENSE_REPORTS – Users will enter a date range based upon when the Expense Report was created.  The query returns all unprocessed Expense Reports sorted by status and report id.  Expense Reports with a status of DEN can either be deleted or left in the system depending on your agency’s business process. 
• UNPROCESSED_TRAVEL_AUTHS – Users will enter a date range based upon the accounting date of the Travel Authorization.  This will typically be the date the Travel Authorization was created.  The query returns all Travel Authorizations that have not fully processed in the system sorted by Travel Date From and Travel Auth ID number.  Note** Travel Authorizations with a status of APR and a valid budget status have encumbered budget.

Accounts Payable

• UNPROCESSED_VOUCHERS – Users will enter a date range based upon the accounting date of the vouchers.  This will typically be the date the Voucher was created.  The query returns all Vouchers that have not fully processed in the system sorted by Voucher ID. 
• KS_APAR_PENDING_INTRFNDS -This query will show pending Interfunds, both Initiated and Received by your agency, that are tied to a Voucher or Deposit. 
• KS_INTRFNDS_APPR_NOT_POSTED - User will enter Business Unit. The query will return results for either side (deposit or voucher) to which your agency is a party, and at least one of the following is true: 1) Voucher is not posted 2) Payment is not posted 3) Deposit is not posted. This query should give you an indication of transaction exceptions that may need further review. Depending on when you run the query, you may have interfunds that were approved in the current day’s activity that have not yet posted in the nightly batch. If the deposit or voucher approval date reflects the current or previous day’s date, you can likely ignore it.  We recommend running it first thing in the morning before new approvals are registered to avoid extraneous results. We recommend running this query at least monthly and more frequently as fiscal year end close approaches.

Additional assistance can be found in the following Job Aid: Voucher will not Process for Payment

Asset Management

• KS_AM_VCHRS_WITH_54XXXX_ACCT - This query displays a list of all vouchers within a specified date range with 54XXXX account codes. You should use the Asset Inventory List report in conjunction with this query to make sure all capital assets have been added to SMART. See the KS_AM_VCHRS_WITH_54XXXX_ACCT Query training document on the SMART Web website for additional information.

Project Costing

• KS_PC_BILLING_WORKSHEET – This query shows a list of all unprocessed billing worksheets that can be either billed or written off to help get Federal Funds into a positive cash position by year-end.

General Ledger

• KS_GL_JOURNALS_BUDGET_ERROR – This query displays any GL Journals in Budget Check error.
• KS_GL_JOURNALS_ERRORS – This query will show GL Journals in Edit error and cannot be posted.

Purchasing

• KS_PO_NEGATIVE_PO_LINES - The ‘KS_PO_NEGATIVE_PO_LINES’ query was designed to identify those POs that have a negative PO line.  Negative PO lines create unauthorized budget.  Agencies must cancel or close any negative PO lines currently in SMART prior to close of business on June 26, 2014.
  Job Aid: Using the KS_PO_NEGATIVE_PO_LINES Query
• KS_PO_PCRD_VCHR_DELETED - The KS_PO_PCRD_VCHR_DELETED query was designed to identify those P-Card vouchers/lines that have been deleted.  Agencies should not delete P-Card vouchers/lines.  The deletion of a P-Card voucher/line does not update the P-Card transaction; consequently, the P-Card transaction retains a voucher ID and voucher line number that no longer exists in SMART.  This gives the appearance that the P-Card transaction has not been paid.
  Job Aid: Using the KS_PO_PCRD_VCHR_DELETED Query
• KS_PO_REQS_OPEN_PNDNG - The KS_PO_REQS_OPEN_PNDNG query was designed to identify those requisition lines that need to have some action taken by end of day June 26, 2014. 
  Job Aid:   Using the KS_PO_REQS_OPEN_PNDNG Query

PM 10,001 provides instructions for the preparation and use of Form DA-115, Authorized Agency Officials.   The DA-115 has been revised to include the authorized agency approvers for lodging up to 50% above established rates, lodging at conference rates, and out-of-state travel.

The DA-115 serves as an internal control document and the Department of Administration will rely on the DA-115 to determine the authorized agency approvers when performing audits of travel expense reports to verify that proper approval was granted for lodging up to 50% above established rates, lodging at conference rates, and out-of-state travel.

The new DA-115 must be completed by each agency prior to July 1, 2014 and submitted to the Audit Services Team, Office of the Chief Financial Officer.  In addition, a new DA-115 must be submitted whenever the agency head or other listed officials change.

The DA-115 should be submitted using one of the following three options:

Fax:  (785) 296-6841

Email:  ARPreaudit@da.ks.gov

Mail:  Department of Administration
         Office of the Chief Financial Officer
         Audit Services Team
         Eisenhower State Office Bldg., Suite 300
         700 S.W. Harrison Street
         Topeka, KS 66603    
   

Online Links:   

PM 10,001 – Authorized Agency Officials 
Form DA-115 - Authorized Agency Officials

                         
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PM 3,817 specifies prior approval requirements for (1) lodging up to 50 percent above established rates, (2) lodging at conference rates, and (3) out-of-state travel.

Informational Circular No. 14-a-007 was recently issued regarding revised PM 10,001 Authorized Agency Officials and the DA-115, Authorized Agency Officials form.  The DA-115 was revised to identify authorized agency approvers for lodging up to 50% above established rates, as well as, lodging at conference rates, and out-of-state travel. 

The two approval methods for lodging up to 50% above established rates, lodging at conference rates, and out-of-state travel include:
 

• SMART Travel Authorization -
  • Agency established SMART workflow for Travel Authorizations must include the agency head or designee and must be updated when these authorized approvers change.

• Approval Outside SMART -
  • A letter or agency travel authorization form, signed by a person authorized to approve lodging up to 50% above established rates, lodging at conference rates, and out-of-state travel; or
  • An e-mail sent from this authorized person

For approval outside SMART, approval documentation must be maintained with the travel expense report documentation for audit purposes.

The approval document (a SMART Travel Authorization, Letter, Agency Travel Authorization Form, or E-mail) must contain enough information to allow the agency to determine that the travel authorized and the travel undertaken is the same.  The minimum information to be provided in the approval document includes the traveler’s name, destination, mode of travel, purpose of travel, and dates of travel.  Complete itemization of estimated travel expenses is required.

The DA-115 serves as an internal control document and the Department of Administration will rely on the DA-115 to determine the authorized agency approvers when performing audits of travel expense reports to verify that proper approval was granted.  A new DA-115 must be submitted to the Audit Services Team, Office of the Chief Financial Officer whenever the agency head or other authorized agency officials change.

Online Links:  

PM 3,817– Agency Travel Approval - Lodging Reimbursement Rates and Out-of-State Travel 
PM 10,001 – Authorized Agency Officials 
Form DA-115- Authorized Agency Officials

                         
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The Kansas Department of Revenue has issued new tables for the percentage method of withholding for 2014.  Please note that the standard deduction for one withholding allowance remains unchanged at $ 2,250.00 per year in calendar year 2014.  The attached tables are to be used in computing state tax withholding for wages paid on or after January 1, 2014.  In order to use the attached tables, income must be annualized.  To annualize income, multiply state taxable income for the current bi-weekly pay period by the twenty-six pay periods in the year.  

The Office of Systems Management, Payroll Systems Team is responsible for making the necessary updates to the SHARP payroll system to implement the new withholding tax rates. Regents’ institutions are responsible for implementing the new withholding tax rates in their respective payroll systems. 

SG:NTR:ewb

Attachment:  Tables for Percentage Method of Withholding