Kansas Department of Administration

FY 2015

15-A-001 - FY2015 Private Vehicle Mileage Rates (June 26, 2014) (Supersedes 14-A-001)
Informational Circular No.

Office of the Chief Financial Officer
15-A-001 
Supersedes Informational Circular No:
 
14-A-001  (dated: 06/18/2013)
                                                                                  
                                                  
Date of this Informational Circular: June 26, 2014
 
Effective Date:  July 1, 2014
Approval:  DeAnn Hill
(original signature on file)
Summary:  FY2015 Private Vehicle Mileage Rates

 

Contact Name: Phone: Email:
Janette Martin (785) 296-2708 Janette Martin
Mark Handshy (785) 296-4799 Mark Handshy
Ginnie Schirmer (785) 296-7021 Ginnie Schirmer
Shelley Harvey (785) 296-2707 Shelley Harvey

As authorized by K.S.A.75-3203a, the Secretary of Administration has fixed the private vehicle maximum mileage reimbursement rates for FY 2015 at:

56¢ per mile for privately owned automobile

53¢ per mile for privately owned motorcycle

24¢ per mile for moving mileage rate

$1.31 per mile for privately owned airplane (based on air miles rather than highway miles)

PF:br

Printable version of 15-A-001

15-A-002 - FY2015 Subsistence Rates (June 26, 2014) (Supersedes 14-A-002)
Informational Circular No.
Office of the Chief Financial Officer
15-A-002
Supersedes Informational Circular No: 14-A-002  (dated: 06/18/2013)
                                                                                                                      
Date of this Informational Circular: June 26, 2014
Effective Date; July 1, 2014  
Approval: DeAnn Hill
(original signature on file)
Summary:  FY2015 Meal Allowance and Lodging Rates

 

Contact Name: Phone: Email:
Janette Martin (785) 296-2708 Janette Martin
Mark Handshy (785) 296-4799 Mark Handshy
Ginnie Schirmer (785) 296-7021 Ginnie Schirmer
Shelley Harvey (785) 296-2707 Shelley Harvey

 

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 2015  at:

Meal Allowance:

 

Breakfast

Lunch

Dinner

In-state/border city

$9.00

$12.00

$25.00

Out-of-state, regular

$9.00

$12.00

$25.00

Out-of-state high-cost

$12.00

$16.00

$33.00

Out-of-state special designated
high-cost area

$14.00

$19.00

$38.00

International

$15.00*

$21.00*

$33.00*

*or actual to either a maximum of $127 per day or the allowable meal expense on the U.S. Department of State website for Foreign Per Diem Rates by Location

International Meal Allowance:

Beginning in FY2015, international travelers may use the meal per diem rates for a particular city as established by the U.S. Department of State on their website (http://aoprals.state.gov/web920/per_diem.asp) under the heading Foreign Per Diem Rates by Location. Look up the country and then the city and find the meal allowance under the column heading M & IE Rate.

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:

In-state/border city

$83.00

Out-of-state, regular

$83.00

Out-of-state, designated high-cost area

$159.00

Out-of-state, special designated high-cost area

$178.00

International

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.

PF:js

Printable version of 15-A-002 

15-A-003 - Procedures for filing 2014 Form 1099 Information Returns for non-SMART payments
Informational Circular: 15-A-003

Supersedes Informational Circular No:

14-A-003

Effective Date:

Immediately

Contact Name:
Elaine Harris

Ph:
(785) 296-7458

Email:
elaine.harris@da.ks.gov

Approval: Melissa Fuhrman
(Original Signature on File)

Summary:
Procedures for Filing Calendar Year 2014 Form 1099 Information Returns for non-SMART payments and payments in SMART without the required 1099 information.

  • 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 ServiceDesk 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, 2015 to ensure the 1099s are distributed by the January 31, 2015 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 Service Desk 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 15-a-003 - PS_WTHD_TRAN_TBL_update_template

Printable version of 15-A-003 

15-A-004 - Updated FY2015 Private Vehicle Mileage Rates (January 1, 2015) (Supersedes 15-A-001)
Informational Circular No.
Office of the Chief Financial Officer
15-A-004
 
Supersedes Informational Circular No: 15-A-001 (dated: 07/01/2014)
Date of this Informational Circular: December 23, 2014
Effective Date: January 1, 2015
Approval: DeAnn Hill
(original signature on file)
Summary:  Updated FY2015 Private Vehicle Mileage Rates

 

Contact Name: Phone: Email:
Ginnie Schirmer (785) 296-7021 Ginnie Schirmer
Shelley Harvey (785) 296-2707 Shelley Harvey
Brad Elkins (785) 296-3356 Brad.Elkins
Janette Martin (785) 296-2708 Janette Martin 

 

Standard mileage rates effective January 1, 2015.  The IRS rate for privately owned automobiles increases to 57.5 cents per mile while the moving mileage rate decreases to 23 cents per mile. 
 

K.S.A. 75-3203a provides that the mileage reimbursement rate shall not exceed the lowest of the following rates:

  1. the rate allowed by the IRS;
  2. the rate used in preparing the governor’s budget report under K.S.A. 75-3721, and amendments thereto; or
  3. any revision of the rate as specifically directed in appropriation acts of the legislature.

 

Thus, per the requirements of K.S.A. 75-3203a, the Department of Administration will NOT raise the privately owned automobile reimbursement rate for the remainder of FY 2015.  However, the moving mileage rate must decrease so as not to exceed the IRS moving mileage rate.

 

As authorized by K.S.A.75-3203a, the Secretary of Administration has fixed the following private vehicle maximum mileage reimbursement rates for the remainder of FY 2015, effective January 1, 2015:

     Reduced -
         23¢ per mile for moving mileage rate

     Unchanged -
         56¢ per mile for privately owned automobile
         53¢ per mile for privately owned motorcycle
         $1.31 per mile for privately owned airplane (based on air miles rather
          than highway miles)

DH:jm

Printable version of 15-A-004

15-A-005 - Addition of Earnings Code for Communication Device Reimbursement

Informational Circular No.  15-A-005     Supersedes 03-A-020
Office of the Chief Financial Officer
Date of this Informational Circular:  
January 26, 2015
Effective Date:  December 21, 2014
OSM Contact Name: Nancy Ruoff

Telephone: (785) 296-2853

Email: Nancy.Ruoff@da.ks.gov

Approval:  Refer to 15-P-028 
Summary:  Addition of Earnings Code 'COM' for Reimbursement of Personal Communication Devices Used for State Business and Other Accounting Policy and Procedure Regarding Personal/State-Issued Mobile Devises  
-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------                           

Executive Order 14-06, signed by the Governor on December 9, 2014, authorizes mobile device reimbursement for State employees to offset the cost to the employee for using his/her personal device for State business.  The amount of the monthly mobile device reimbursement shall be capped at and not exceed the rate of $30.00 per employee.  Mobile device allowances other than through reimbursement are prohibited.

The approved mobile device reimbursement will be paid monthly and included in the employee’s paycheck.  However, the reimbursement will not be considered as taxable income to the employee since it is a reimbursement for the business use of an employee’s personal mobile device.  Additionally, this reimbursement does not constitute an increase to base pay, and will not be included in the calculation of percentage increases to base pay due to salary increases, promotions, etc.

In order to administer the reimbursement, a new earnings code has been added to SHARP effective December 21, 2014.  The following earnings code is eligible to be used starting with the pay period beginning December 21, 2014 through January 3, 2015 paid January 16, 2015.

Earnings Code Description Short Description Effective Date
COM Communication Device CommDev 12/21/2014

 

This new earnings code will not be included in KPERS wages for calculating KPERS paycheck deductions. Earnings code COM will be mapped to flow through payroll using the same account codes as earnings code (MVT) for the reimbursement of moving expenses. Therefore, the account codes that COM is mapped to are 510100, 510110, 511100, and 511110.

SHARP Agencies

The Office of Personnel Services has created the COM (Communication Device) Time Reporting Code (TRC) and has mapped the COM TRC to the COM Earnings Code effective December 21, 2014. The COM TRC is now visible in Time and Labor timesheet TRC dropdown lists. The dollar amount for COM should be entered on the second Saturday of the time period or earlier in the pay period if the employee is not active on the second Saturday.

The Office of Systems Management, Payroll Systems Team, is responsible for adding the new earnings code in the SHARP system.  Regents’ institutions are responsible for implementing the new earnings code in their payroll systems.

Other Accounting Policy and Procedure Regarding Personal/State-Issued Mobile Devices

Note that at a minimum, State business-related calls and/or data on an employee’s personal mobile device may be subject to disclosure requests under the Kansas Open Records Act.

Agencies shall maintain current records of employees designated to receive state-issued mobile devices or reimbursement for the use of personal mobile devices, in accordance with requirements established by the Office of Information Technology Services (OITS).

Note that state-issued as well as personally owned mobile devices for which reimbursement is received shall be enrolled into the Mobile Device Management product to be selected by OITS.

Personal Mobile Device Reimbursement

The agency head or designee must provide documented approval of the reimbursement.  Additional information from OITS will follow.

In no instance will the employee be reimbursed more than the monthly cost to the employee in an amount not to exceed $30.00.

In order to receive reimbursement the mobile device number must be provided to the state under OITS procedures, including notification within five business days of any mobile device number changes.

State-Issued Mobile Devices

For review and audit trail purposes, monthly statements from mobile service providers for state-issued mobile devices are required. These should be attached to the agency's payment voucher documentation.

The agency shall review the monthly statement for billing accuracy and to ensure that any additional charges resulting from personal use are reimbursed to the agency. The SMART electronic voucher approval indicates the agency’s acknowledgement and review of compliance with the mobile device policy.

More than de minimis personal use of a State-issued mobile device without written authorization by the employee’s agency head is prohibited except in emergencies. When personal use causes the monthly base service plan rate to be exceeded, reimbursement must be made to the State for the overage. 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 documentation. The calculation of the reimbursement highlighting the overage for which reimbursement is made should also be attached to the payment voucher documentation.

The State of Kansas is exempt from paying State and local sales taxes, and federal excise tax on state-issued mobile devices. However, the State must pay the Universal Service charge and taxes that are passed through from other carriers.

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

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

The Office of the Chief Financial Officer may review selected payments for compliance with Executive Order 14-06.  In addition, the appropriateness of the plan for the agency's needs may be reviewed.

SG:NTR:ewb

Printable Version of 15-A-005

15-A-006 Closing of Fiscal Year 2015 and Opening Fiscal Year 2016 in SMART
Informational Circular No. 15-A-006    
Supersedes Informational Circular No: 14-a-006 Date: 03/28/2014
Date of this Informational Circular: April 14, 2015
Contact: Phone: Email:
Nancy Haufler
SMART - Accounting System
(785) 296-5368 nancy.haufler@da.ks.gov
Amanda Entress
Payroll Processing Team
(785) 296-3887 amanda.entress@da.ks.gov
Lucinda Anstaett
Office of the State Treasurer
(785) 296-4151 lucinda@treasurer.ks.gov
 Approval:  Nancy T. Ruoff
(Original Signature on File)
Summary:
Schedule of accounting events relevant to the closing of fiscal year 2015 and the opening of fiscal year 2016.

 

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 2015 to be completed by June 30th, the cutoff date for most agency processing will be Friday, June 26, 2015 at 6:00 PM.  

SMART will be closed to agencies from Saturday, June 27, 2015 through Tuesday, June 30, 2015 so the SMART team can review and finalize all outstanding FY 2015 business.  SMART will also be closed on Friday, July 10, 2015 through Sunday, July 12, 2015 to run the fiscal year 2015 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 Monday, June 29, 2015 and Tuesday, June 30, 2015 in case assistance is needed as the SMART Team is preparing the system for closing.

SMART will be open on Wednesday, July 1, 2015 for Fiscal Year 2016 activity for all modules.

General Items

The cutoff for interface files into SMART for fiscal year 2015 will be 5:00 PM on Thursday, June 25, 2015 for Expenditures and 5:00 PM on Friday, June 26, 2015 for Deposits.

All FY 2015 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 Friday, June 26, 2015. After this time, SMART will be closed to all agency users, and the SMART clean-up process will begin on Saturday, June 27, 2015.

State agencies should review financial data through May and process the necessary corrections in the SMART system before June 15, 2015. 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. The SMART Team is also actively working to assist your agency in preparation for fiscal year end by identifying outstanding and incomplete transactions in SMART. Service Desk tickets will be sent to your agency as outstanding or incomplete transactions are found.

General Ledger Encumbrances (non-vendor specific encumbrances) will be used to encumber fiscal year 2015 budget in limited circumstances. The GL-F016 GL Encumbrance Request Form is located on the Department of Administration website at the following link:  http://www.admin.ks.gov/resources/document-center

Complete the GL-F016 GL Encumbrance Request Form and attach it to a Service Desk Ticket by 5:00 PM on Tuesday, June 23, 2015. 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. Requests will be routed to the Division of the Budget (DoB) for approval.

GL Encumbrance Journals may be keyed by the Office of the Chief Financial Officer 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). 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 2015 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 3, 2015 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 the Chief Financial Officer.  Revisions to SMART processing dates will be sent via email to all users subscribed to the SMART listserv (subscribe at http://www.da.ks.gov/Gov/listserv.htm).  After issuance, SMART Announcements are also posted on the SMART Website at  https://smartweb.ks.gov/resources/announcements

Any revisions to payroll processing dates will be issued as a SHARP message to subscribers of the SHARP listserv.  After issuance, SHARP messages are also posted on the SHARP Customer Service Website at https://www.da.ks.gov/sharp/documents/message.htm 
 

Accounts Payable

The final day agencies can enter a voucher in accounts payable for FY 2015 business will be Friday, June 26, 2015.  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.

For agencies that upload and submit vouchers via INF50 (Voucher Spreadsheet Upload), the final INF50 for FY 2015 business must be submitted by 1:00 PM on Friday, June 26, 2015.

In order for accounts payable transactions to complete for FY 2015, online vouchers must be entered, approved, matched, and budget checked by 6:00 PM on Friday, June 26, 2015.

Any FY 2015 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 (Inbound Voucher) for FY 2015 business submitted by 5:00 PM on Thursday, June 25, 2015.

Interfacing agencies may submit their INF02 files for FY 2016 business in advance with an accounting date on or after July 1, 2015. The files received and processed prior to July 1st will be in voucher build error until FY 2016 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 2015, you will need to create a purchase order for the prepaid items.

Travel Authorizations for FY 2016 shall not be entered until FY 2016 is open on Wednesday, July 1, 2015.

Cash Advance

Cash Advances must be reconciled by 6:00 PM on Friday, June 26, 2015.

Expense Reports

Expense Reports chargeable to FY 2015 must be submitted and fully approved in SMART by 6:00 PM on Friday, June 26, 2015.  For any travel that is chargeable to FY 2015 that cannot be processed by the deadline, the agency must process a Travel Authorization. 

Per K.S.A. 75-3201 and as stated in PM 3,903 --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 2015, and there is no approved travel authorization or GL encumbrance in SMART, the use of the Prior Fiscal Year Claims Process as described in PM 11,966 is required. The Policy Manual can be found here.

Any expense report that has not been fully approved by 6:00 PM on Friday, June 26, 2015 will be deleted by the SMART Team.
 

Imprest Funds

Imprest Fund PM 10,802 is being reviewed.  The updated PM will be announced by an Informational Circular soon.

Petty Cash

Expenditures paid from Petty cash funds dated on or before June 30, 2015 should  be recorded in SMART and cash replenished as provided in PM 10,752 prior to the deadline for payment voucher submission.  The expenditure fiscal year determination contained in PM 14,002 also applies to petty cash funds.  Policy Manual 10,752 can be found here.
 

Purchasing

To encumber monies for FY 2015, requisitions must be sourced to purchase orders (POs) and the purchase orders must be approved, budget checked and dispatched by 6:00 PM on Friday, June 26, 2015

If an Agency needs to process a requisition using FY 2016 funds prior to July 1, 2015 the agency should take the following steps:

  • Starting Friday, May 1, 2015 enter the requisition and select the ‘Save & preview approvals’ option.
  • Starting Monday, June 1, 2015 submit a Service Desk ticket requesting that the budget date on the requisition be changed to a FY 2016 date.
  • Once the budget date has been changed, select the ‘Save & submit’ button on the requisition.

The requisition will source to a PO; however, the PO will not pass budget check until the FY 2016 appropriations budget has been loaded into SMART.

Link to Procurement Informational Circular regarding Schedule for Submission of Purchase Requisitions to Close Fiscal Year 2015 and begin Fiscal Year 2016 Procurement Informational Circulars

Requisitions and purchase orders entered after 6:00 PM on Friday, June 26, 2015 will NOT be back dated to a 2015 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 2015 P-Card transactions will be available for reconciliation on Monday, June 22, 2015

The P-Card voucher build process will run each day during the week beginning Monday, June 22, 2015. The final P-Card voucher build process for FY 2015 will run the morning of Friday, June 26, 2015.  In order for P-Card vouchers to complete for FY 2015, they must be approved and successfully budget checked by 6:00 PM on Friday, June 26, 2015.
 

Asset Management

 All FY 2015 asset transactions must be entered by 6:00 PM on Friday, June 26, 2015. 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 2015 must be processed by 6:00 PM on Friday, June 26, 2015. If an asset is acquired by your agency at the end of the fiscal year and the voucher will not be posted by Wednesday, June 24, 2015, please enter the asset(s) manually via Express Add. Any remaining FY 2015 Interface IDs after Friday, June 26, 2015 will be deleted by the SMART Team. 

Additional information can be found in the Job Aid under the Assets Month/Year End Reconciliation Section: Asset Management Preparing for Fiscal Year End at http://smartweb.ks.gov/training/asset-management

Project Costing

All billing worksheets where revenue should be recognized in FY 2015 should be approved or written-off and any related deposits completed by 6:00 PM on Friday, June 26, 2015.

It is recommended that all billing worksheets created prior to April 1, 2015 be reviewed and processed by Friday, May 22, 2015.  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 2015 deposits must be entered as follows:

Deposits should be entered, agency approved, and budget checked prior to 6:00 PM on Friday, June 26, 2015.

Monday, June 29, 2015 and Tuesday, June 30, 2015 online entry into SMART will be closed to agencies.

Deposits received Monday, June 29 and Tuesday, June 30 shall be processed as follows:

Credit card receipts will load into SMART as scheduled at 8:00 AM on Monday, June 29, 2015 and Tuesday, June 30, 2015. See below for instruction on Deposit Adjustments for Credit Card Clearing Funds.

For agencies that upload and submit deposits via INF43 (Excel Deposit Upload) and INF44 (Inbound Deposit) -- continue to upload and submit FY 2015 deposits via INF43 and INF44 until 1:00 PM on Tuesday, June 30, 2015. SMART AR Deposit jobs will run according to the regular hourly schedule.  If you process an INF43 or INF44, please e-mail the State Treasurer’s Cash Management Group at cash@treasurer.ks.gov 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 Monday, June 29, 2015 and Tuesday, June 30, 2015.

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.  June 2015 Accounts Receivable will be reopened on Wednesday, July 1, 2015, and will remain open Thursday, July 2, 2015 to allow agencies to enter Deposits in transit with an accounting date of June 30, 2015 using the following instructions: 

“Deposits in transit” are specifically defined as Deposits made with the State Treasurer on Monday, June 29, 2015 or Tuesday, June 30, 2015 using the Temporary Deposit Form.

Agencies will enter deposits, for the “deposits in transit”, using an accounting date of June 30, 2015.  The accounting date of 6/30/2015 must be entered on the Totals tab in addition to being entered on the Payments tab for each deposit line. “Deposits in transit” should be recorded using a revenue account code (4XXXXX).  A “deposit in transit” cannot debit expenditures.

Please be aware that deposits with an accounting date of June 30, 2015 and processed in July 2015 will impact the General Ledger for FY 2016.

Deposits with a June 30, 2015 accounting date that have not been agency approved by 3:00 PM on Thursday, July 2, 2015, will be deleted by the SMART Team.

Deposit Adjustments for Credit Card Clearing Funds:

Deposit adjustments are required for credit card deposits to recognize the revenue and move the monies out of the credit card clearing funds and into the appropriate funds.

All deposits received prior to June 26, 2015 that require deposit adjustments, such as those deposits into clearing funds for credit card receipts, must have deposit adjustments entered in SMART by 6:00 PM on Friday, June 26, 2015.

The credit card deposits will load into SMART as scheduled at 8:00 AM on Monday, June 29, 2015 and Tuesday, June 30, 2015 when agencies do not have access to SMART.

On Wednesday, July 1, 2015 and Thursday, July 2, 2015 the SMART Accounts Receivable module will be reopened to agency users to complete June 2015 (FY15) transactions. Use the instructions below for any remaining prior year deposit adjustments that need to be completed:

  1. Follow SMART job aid “Credit Card/E-Check Deposits – Revenue Only” on how to locate credit card deposits and how to complete the deposit adjustments.
  2. On the deposit adjustment Totals tab, the Accounting Date must be 6/30/2015.
  3. On the deposit adjustment Payments tab, the Accounting Date on each transaction line must be 6/30/2015
  4. The SMART Accounts Payable module for FY15 will be closed by July 1, 2015, preventing the use of expenditure account codes in the deposit adjustment transactions. 
    1. To account for credit card fees agencies should do the following:
      1. On deposit adjustment to recognize all revenue in the appropriate fund for fiscal year 2015.
        1. If the original deposit adjustment is net of credit card fees that were charged to the agency, then the deposit adjustment must be grossed up to recognize all revenue. (Example: $95.00 on original deposit + $5.00 credit card fee not recorded on deposit = $100.00 recognized as revenue on deposit adjustment.)
      2. A second deposit adjustment processed in FY16 Accounts Receiveable module to recognize any credit card fee expenses.
    2. For limited agencies who reduce their expenditures for charges that are passed onto other agencies:
      1. Instead of reducing expenditures, the agency must recognize the revenue by using a revenue account code such as 462110 - Recovery of Current Fiscal Year Exenditures.

 

Please be aware that deposit adjustments with an accounting date of June 30, 2015 and processed in July 2015 will impact the SMART General Ledger for FY 2016. This may cause reconciling items for agencies between the Accounts Receivable module and the General Ledger module.

Deposit adjustments with a June 30, 2015 accounting date that have not been agency approved by 3:00 PM on Thursday, July 2, 2015, will be deleted by the SMART Team.
 

Interfunds

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

Both sides of the interfund must be successfully edited, budget checked and approved by 6:00 PM on Friday, June 26, 2015.   ALL remaining FY 2015 interfund deposits and interfund vouchers that have not been successfully edited, budget checked and approved by 6:00 PM on Friday, June 26, 2015 will be deleted by the SMART team.

GL Journals

In order to affect fiscal year 2015, all GL Journals must be successfully edited, budget checked, agency approved, and submitted into workflow for central approval by 6:00 PM on Friday, June 26, 2015.

Interfacing agencies must have their final INF06 (Inbound GL Journal) for FY 2015 business submitted by 5:00 PM on Thursday, June 25, 2015.

GL Spreadsheet Journals can be uploaded manually until 3:00 PM on Friday, June 26, 2015.  The journals must be edited, budget checked, approved and submitted for central approval by 6:00 PM on Friday, June 26, 2015

Any online, spreadsheet, or interface FY 2015 GL Journals with an accounting date of 6/30/2015 or before, that do not have agency approvals by 6:00 PM on Friday, June 26, 2015, will be considered an abandoned transaction and will be deleted by the SMART team.

Commitment Control

FY 2016 Budget Journals for agencies who use “Track with Budget” must be entered prior to any FY 2016 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 refer to the SMART Calendar: http://www.smartweb.ks.gov/calendar

Friday, July 3, 2015, 7:00 AM to 6:00 PM.  SMART daytime and nighttime batch processes will not run.

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

Saturday, June 27,  2015  through Tuesday, June 30, 2015  
Friday, July 10, 2015 through Sunday, July 12, 2015          

Kansas Service Desk

Monday through Friday, 8:00 AM to 5:00 PM.
Saturdays, Sundays, and holidays, not available. 

SHARP

Monday through Friday, 7:00 AM to 6:00 PM
Saturday, 1:00 PM to 9:00 PM
Sunday, 1:00 PM to 6:00 PM

Accounts Receivable (Deposit) Processing when SMART is closed to users on Friday, July 10, 2015:

SMART will be closed to agency users on Friday, July 10, 2015 through Sunday July 12, 2015 to run the fiscal year close processes.  The following process should be followed to make FY 2016 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 10, 2015, please enter and approve the appropriate deposit in SMART by 6:00 PM on Thursday, July 9, 2015. 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 2016 deposits via INF43 (Excel Deposit Upload) and INF44 (Inbound Deposit) on Friday, July 10, 2015.  SMART AR Deposit jobs will run at 10:00 AM, Noon and 2:00 PM.  If you process an INF43 or INF44, please e-mail the State Treasurer’s Cash Management Group at cash@treasurer.ks.gov to notify them of the Business Unit, Deposit ID (if known), and deposit total so they can approve the transaction in SMART. 

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.  

On Monday, July 13, 2015 (when SMART is again open for business), agencies will need to enter and approve the appropriate “temporary” Deposit.

Credit Card Receipts will load into SMART as scheduled at 8:00 AM on Friday, July 10, 2015. Agencies will be able to enter the appropriate Deposit Adjustments on Monday, July 13, 2015.

Any questions about this process should be addressed to Brenda Linder, (785) 296-4144, or e-mail brenda@treasurer.ks.gov.

REFERENCES

FY 2015 Close Day by Day Summary Final 
Printable Version of 15-A-006

Schedule for Submission of Purchase Requisitions to Close Fiscal Year 2015 and begin Fiscal Year 2016 Procurement Informational Circulars

Kansas Service Desk Solutions database https://dahelpdesk.ks.gov/sd/SolutionsHome.sd 

Solution 533: Converting a GL encumbrance to a PO 

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

SMART Training Resources -- Smartweb Home, click the Training link

Month-End Checklists:  Month End Checklists
           Accounts Receivable Month End Checklist
           AP Month End Checklist (includes Travel and Expense Month End Checklist) 
           Asset Management Month End Checklist
           GL – Month-End Checklist
           PO Month End Checklist

Forms:
Temporary Deposit Form
GL Encumbrance Request Form 

HELPFUL QUERIES: 

Navigation: Reporting Tools>Query>Query Viewer

Travel and Expense

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 TA Status, Travel Date From and Travel Auth ID number.  Note** Travel Authorizations with a valid budget status have encumbered budget.

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. 

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.

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 - This 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 27, 2015.

Job Aid: https://webadmin.ks.gov/media/cms/e16237d9-b3c8-4775-a403-916bdfb36cf9.pdf

KS_PO_PCRD_VCHR_DELETED - This 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:  https://webadmin.ks.gov/media/cms/6bb87670-ca87-4018-b896-eb380e7005a8.pdf

KS_PO_REQS_OPEN_PNDNG – This query was designed to identify those requisition lines that need to have some action taken by end of day June 26, 2015. 

Job Aid:   https://webadmin.ks.gov/media/cms/02ac2733-439f-4677-9a5b-918a5e55f2e5.pdf

15-A-007 Subscriptions Restrictions - FY 2016 & 2017 (June 26, 2015)
Informational Circular No. 15-a-007
Date of this Informational Circular: July 1, 2015
Contact Name:
Division of Budget
Phone:
(785) 296-2436
 Approval:
DeAnn Hill (Original signature on file)
Summary:
Magazine and Newspaper Subscriptions Prohibited - FY2016 & 2017

 

In House Substitute for SB 112, the 2015 Legislature enacted the state’s main appropriation bill for FY 2016 and FY 2017.  Sections 181(a), (b), (c) contain provisions that prohibit any state agency during FY 2016 and FY 2017 from spending funds on subscriptions to newspapers or magazines, including any electronic subscriptions, with the exception of the Judicial Branch, the Historical Society, the State Library, the Board of Regents and its institutions.  Your agency should be in compliance with these sections of the appropriation bill.  If you have any questions, please contact your assigned budget analyst.

 Printable version of 15-A-007

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