FY 2016
Informational Circular No. 16-A-002
Supersedes Informational Circular No: 15-A-002
Date of this Informational Circular: July 1, 2015
Approval:
DeAnn Hill (Original Signature File)
Summary:
FY 2016 Meal Allowance and Lodging Rates
| Contact Name | Phone Number |
|---|---|
| Ginnie Schirmer | (785) 296-7021 |
| Shelley Harvey | (785) 296-2707 |
| Brad Elkins | (785) 296-3356 |
| Brandy Wilson | (785) 296-6260 |
| Janette Martin | (785) 296-2708 |
Please see State of Kansas Travel Handbook Section 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 2016 at:
July 1, 2015 thru November 12, 2015 (Valid for current SMART version 9.0):
Meal Allowance:
| Location | 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:
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. Locate the country and city and then obtain 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 Limitation:
| 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 may be exceeded, upon written approval by the agency head or designee, 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.
Note that prior to November, 2015, an additional Informational Circular will be issued with rates coinciding with the SMART 9.2 upgrade.
DH:jm
Informational Circular No. 16-A-003
Date of this Informational Circular: September 4, 2015
Approval:
DeAnn Hill (Original Signature File)
Summary:
Implementation Date for CONUS rates for the State of Kansas
|
Contact Name |
Phone Number |
Email Address |
|---|---|---|
|
Ginnie Schirmer |
(785)296-7021 |
|
|
Shelley Harvey |
(785)296-7021 |
|
|
Brad Elkins |
(785) 596-3356 |
|
|
Brandy Wilson |
(785) 296-6260 |
|
|
Chuck Wilson |
(785) 296-6033 |
|
|
Janette Martin |
(785) 296-2708 |
Per the Secretary of Administration, the State of Kansas will adopt federal standards for per diem rates for travel and expense effective with all travel that occurs on or after January 1, 2016. The federal rates consist of CONUS (Contiguous United States) established by the General Services Administration, OCONUS (Outside the Contiguous United States) established by the Department of Defense, and Foreign rates established by the U.S. Department of State.
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CONUS/OCONUS/Foreign rates will be utilized for travel authorizations and expense reports where the travel date is January 1, 2016, or later
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Agencies should continue to use the current travel rates for all travel that will occur through December 31, 2015
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Effective at SMART 9.2 go-live on November 13, 2015, existing travel expense types and rates will continue to be available for travel dates through December 31, 2015 and the new expense types and travel rates will be available and effective for travel dates beginning January 1, 2016, or later
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Beginning November 13, 2015 and thereafter, agencies will be able to enter travel authorizations using the new rates for travel that will occur on or after January 1, 2016
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A travel event that crosses over the January 1, 2016 effective date for CONUS/OCONUS/Foreign rates, should be split into two separate travel authorizations and expense reports
-
Additional information regarding this change will be communicated in the coming months
DH:jm
| Informational Circular No. | 16-a-004 | |
|---|---|---|
| Effective Date: | Immediately | |
Contact Name:
|
Ph:
|
Email: |
| Approval: | DeAnn Hill
(original signature on file) |
|
| Summary:
Costs for Travel to Attend Funerals |
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This Informational Circular establishes formal policy that agency costs incurred for travel to attend funerals, including reimbursement for the use of private vehicles and the use of state-owned vehicles, generally are not allowed.
The exception is that allowance will be made for incurring agency funeral travel costs incurred as a result of funeral attendance by the agency head, or the agency head’s designee representing the agency in an official capacity.
DH:jm
| Informational Circular No. | 16-A-005 | |
|---|---|---|
| Date of this Informational Circular: | November 13, 2015 | |
Contact Name:
|
Ph:
|
Email: |
| APPROVAL: | DeAnn Hill
(Original Signature on File) |
|
| Summary:
Requirements for attachments in SMART for payments and reimbursements effective with SMART 9.2 upgrade |
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Effective November 13, 2015 the following information will be required regarding payments and reimbursements in the SMART system.
The Agency Audit Services team will no longer accept emailed or paper copies of invoices or other support documents.
For Accounts Payable (AP) vouchers:
- Invoices for payments are to be attached in SMART to the AP voucher for instances when:
- The invoice provides useful information that aligns with the referenced contract and notating this information in the payment notes or comments fields exceeds the limitation in those fields.
- The invoice provides information that is not available in SMART or on the Department of Administration website.
Exception: Note that Agency Audit Services does not require support documents for grant payments to be attached in SMART to the payments. Grant payment support documents should continue to be maintained at the agency in a file storage method other than SMART.
- Prior Authorization (PA) forms that require hand-written approval by the Office of Procurement and Contracts, such as revised PA’s, must be attached in SMART to the Purchase Order (PO). All other PA’s must follow the Office of Procurement and Contract’s policies for attachment in SMART.
- All copies of contracts or amendments are to be entered in SMART Supplier Contracts and should not be attached in SMART to the PO or the AP voucher. If an amendment needs to be added to the contract after the contract has been created in SMART Supplier Contracts, agencies should contact the Office of Procurement and Contracts for assistance.
For Travel and Expense (T&E) reports:
- Documents supporting travel and expense reimbursements are to be attached in SMART to the T&E report. These documents include:
- Prior authorization for travel not captured by a SMART Travel Authorization.
- Required receipts which support T&E reimbursements.
- Conference rate verification.
- Information that is not available in SMART.
Information regarding attachments in SMART:
- The recommended limit to the size of the file being attached is 1 MB.
- Agencies should not attach CAD (Computer Aided Design) files or picture files (examples- .jpg, .tif, .png, or .gif).
- Excel, Word, scanned .pdf files, or similar files, are appropriate.
- Multiple attachments are allowed.
- Avoid attaching documents that do not add value to the transaction.
- System retention for attachment files is expected to be three years. This period may be reduced if storage space becomes an issue.
- Agencies should not rely on SMART as the method for meeting agency record retention policies.
DH:jm
| Informational Circular No. | 16-A-006 | |
|---|---|---|
| Date of this Informational Circular: | October 12, 2015 | |
Contact Name:
|
Ph:
|
Email: |
| APPROVAL: | DeAnn Hill
(Original Signature on File) |
|
| Summary:
Travel Policies Effective with Implementation of Federal Standards for Per Diem Rates |
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As announced in Informational Circular 16-A-003 on September 4, 2015, the State of Kansas will adopt federal standards for per diem rates for travel and expense effective with all travel that occurs on and after January 1, 2016. The following policies are being implemented in conjunction with the adoption of these federal per diem rates and are effective for all travel occurring on and after January 1, 2016:
Subsistence Rates
- Per Diem rates for the State of Kansas shall consist of the following:
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- Meals and Incidentals Expense (M&IE) rate -
- Meals – the cost of meals, taxes and tips.
- Incidentals Expense –all fees and tips to hotel porters, bellhops, doormen, and maids.
- Lodging rate -
- Employees may be reimbursed for actual lodging expense incurred, not to exceed this rate.
- No allowance for any tips is included with this rate.
- Taxes are paid in addition to this lodging rate, as current policy allows, except for foreign travel locations.
- For foreign travel locations, lodging taxes are included with the lodging rate and are not an additional reimbursement.
- Meals and Incidentals Expense (M&IE) rate -
Note: Following the federal guidelines with respect to M&IE will avoid any taxability issues.
- Subsistence rates will consist of a standard per diem rate and non-standard area per diem rates. The standard rate is used except when the travel location is specified as a non-standard area, in which case, the per diem rate for that non-standard area is used.
- Meal reimbursement will be based on quarter days with the daily reimbursement amount divided equally between quarters. Meal per diem will be provided for the quarters the traveler departs and returns.
- International travel meal reimbursement will follow the U.S. Department of State M&IE rates, with no allowance for paying a higher amount for actual meal expenses.
Same Day Travel Meal Allowance
- For employees that qualify for a same-day travel meal allowance, the agency will enter the appropriate amount to be reimbursed based on 15%, 35% or 50% (breakfast, lunch or dinner) of the daily M&IE rate. The meal is to be determined by the agency. A new expense type “Same Day Travel Meal” has been added to the Travel & Expense module for the meal associated with same day travel. See the Employee Travel Expense Reimbursement Handbook for the guidelines for receiving a meal with same day travel.
Reduced Meal Allowance for Meals Provided at No Cost to the Employee
- If meals are provided during a given travel day, the agency will reduce the M&IE rate by the amount of the meal that was provided, based on 15%, 35% or 50% (breakfast, lunch or dinner) of the daily M&IE rate. For partial days, the quarter amount is calculated first and then the meal deduction % is applied.
- If all meals are provided for a day, the reduction to the M&IE rate will be 100% and there will be no allowance for incidentals expense reimbursed to the traveler.
Reduced Subsistence Allowance
- Reduced subsistence allowance requires approval of the agency head or agency head’s designee, using the form DA-37 Reduced Subsistence Allowance.
Border City Travel – Discontinued
- Border City Travel Rule and designated cities are discontinued. However, the Department of Administration will consider requests for blanket approval of specific out-of-state travel locations. The requests will come from the agency head or designee and may be renewed annually.
Expense Reports
- Expense Reports must be completed unless there are no reimbursable expenses to the traveler (such as mileage, meal per diem, etc.).
- If travel related expenses include reimbursable expenses to the traveler, all prepaid expenses are required to be added to the expense report. This includes but is not limited to lodging, transportation rental and fares, fuel charged to a state credit card or account, conference registration and lodging, etc.
- Expense reports should include M&IE entered for one day at a time rather than for a range of days on one line.
Travel Expense Account Codes
- The new series of travel account codes, 525510 thru 525590 will be used for all travel occurring on and after January 1, 2016. Regent institutions will continue to use the existing travel account codes since they do not use the SMART Travel & Expense module.
- The new account codes, 525510 thru 525590, will be used for all travel locations (in-state, out-of-state and international). The location entered for an expense report will be used to determine the in-state, out-of-state and international designation which will be provided in SMART reports. The chart below provides the current and new account codes:
| SMART 9.0 | SMART 9.2 | |||
|---|---|---|---|---|
| Travel Related Account Code Descriptions | In-State | Out-of-State | International | All |
| Travel & Subsistence | 52510 | 52520 | 52530 | 52550 |
| Private Vehicle Miles | 525110 | 525210 | 525310 | 525510 |
| Hire of Cars Planes Buses | 525120 | 525220 | 525320 | 525520 |
| State Car Exp | 525130 | 525230 | 525330 | 525530 |
| Air Rail and Bus Fare | 525170 | 525270 | 525370 | 525570 |
| Meals and Lodging | 525180 | 525280 | 525380 | 525580 |
| Non-Subsistence | 525190 | 525290 | 525390 | 525590 |
Travel Authorizations
- Travel authorizations entered beginning November 13, 2015, for travel occurring on and after January 1, 2016, will use the new account codes and rates.
Moving of Employee Personal Effects Account Codes
- New account code 521500 will be used for moving of employee personal effects for both in-state and out-of-state moves. This account code will be used for all moves occurring on and after January 1, 2016. Regent institutions will continue to use the existing account codes for this expense category. The chart below provides the current and new account codes:
| SMART 9.0 | SMART 9.2 | |||
|---|---|---|---|---|
| Moving Account Code Description | In-State | Out-of-State | International | All |
| Moving Employees' Personal Effects | 521300 | 521400 | 521500 | |
Updates for Subsistence Rates
- State subsistence rates will be updated on April 1 and October 1 each year and will be effective until the next semi-annual update. Historical rate information will be maintained in SMART
Rate File, Policy Documents, and Links
- An electronic file with the CONUS standard rate and non-standard area rates (for the continental United States) will be available at the Office of the Chief Financial Officer, Travel Information for State Employees website at: Travel Information for State Employees.
- The Employee Travel Expense Reimbursement Handbook is being updated to reflect these policy changes. See the Employee Travel Expense Reimbursement Handbook for complete travel policy information available at the Office of the Chief Financial Officer, Travel Information for State Employees website at: Travel Information for State Employees
- The Office of the Chief Financial Officer Policy Manuals are being updated to reflect these policy changes. Policy Manuals are available at the Office of the Chief Financial Officer website at: Policy Manual.
- Agencies will be notified when the revised Employee Travel Expense Reimbursement Handbook and Policy Manuals, and the CONUS rate file are available on the Department of Administration website.
DH:jm
| Informational Circular No. | 16-A-007 | Supersedes: 16-A-005 |
|---|---|---|
| Date of this Informational Circular: | October 12, 2015 | |
Contact Name:
|
Ph:
|
Email: |
| APPROVAL: | DeAnn Hill
(Original Signature on File) |
|
| Summary:
Requirements for attachments in SMART for payments and reimbursements effective with the SMART 9.2 upgrade |
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Informational Circular (IC) 16-A-005 was issued on October 9, 2015 to address attachments in SMART. Based on agency feedback and further review, IC 16-A-007 has been issued to supersede IC 16-A-005.
Effective November 13, 2015, the following information will be required for payments and reimbursements in the SMART system over the agency’s delegated audit authority. Although not required, best practice is for agencies to also follow the guidelines provided below for payments under the agency’s delegated audit authority.
The Agency Audit Services team will no longer accept emailed or paper copies of invoices or other support documents.
For Accounts Payable (AP) vouchers:
- Invoices for payments are to be attached in SMART to the AP voucher for instances when:
- The invoice provides useful information that corresponds with the purchasing authority and notating this information in the payment notes or comments fields exceeds the limitation in those fields. For example, utility payments will require attached invoices unless the specific service date range is entered on the voucher in SMART.
- The invoice provides information that is not available in SMART or on the Department of Administration website.
Exception: Note that Agency Audit Services does not require support documents for grant payments, refunds, or P-Card payments to be attached in SMART to the payments. The payment support documents should continue to be maintained at the agency in a file storage method other than SMART.
- Prior Authorization (PA) forms that require hand-written approval by the Office of Procurement and Contracts, such as revised PA’s, must be attached in SMART to the Purchase Order (PO). All other PA’s must follow the Office of Procurement and Contract’s policies for attachment in SMART (see Procurement Informational Circular 11-03).
- All copies of contracts or amendments are to be entered in SMART Supplier Contracts and should not be attached in SMART to the PO or the AP voucher. If an amendment needs to be added to the contract after the contract has been created in SMART Supplier Contracts, agencies should contact the Office of Procurement and Contracts for assistance.
For Travel and Expense (T&E) reports:
- Documents supporting travel and expense reimbursements are to be attached in SMART to the T&E report. These documents include:
- Prior authorization for travel not captured by a SMART Travel Authorization.
- Required receipts which support T&E reimbursements.
- Conference rate verification.
- Information that is not available in SMART.
Information regarding attachments in SMART:
- The recommended size limit for a file being attached is 1 MB.
- Agencies should not attach CAD (Computer Aided Design) files or picture files (examples- .jpg, .tif, .png, or .gif).
- Excel, Word, PDF, or similar files, are appropriate.
- Multiple attachments are allowed.
- For vouchers that are interfaced, the agency must attach support documents after the voucher has been created in SMART.
- Avoid attaching documents that do not add value to the transaction.
- System retention for attachment files is expected to be 3 years. This period may be reduced if storage space becomes an issue.
- Agencies should not rely on SMART as the method for meeting record retention policies.
DH:jm
| Informational Circular No. | 16-A-009 | |
|---|---|---|
| Date of this Informational Circular: | October 29, 2015 | |
Contact Name:
|
Ph:
|
Email: |
| Approval: DeAnn Hill
(Original Signature on File) |
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| Summary:
SMART upgrade cutover plan including guidelines and timeline for agency staff to follow |
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In preparation for the upgrade to PeopleSoft version 9.2 for SMART, this informational circular has been created to assist agencies with the cutover process. An attachment is included with a timeline of events and deadlines to assist agency staff in completing necessary tasks prior to and following the upgrade.
General Items
SMART will be closed to agencies starting Friday, November 6, 2015 through Thursday, November 12, 2015 as the SMART system transitions from PeopleSoft version 9.0 to version 9.2, and from state-owned hardware to a hosted environment. (The transition will be referred to as the “cutover process” in this circular). SMART will re-open on Friday, November 13, 2015 at 7:00 AM.
The URL for accessing the system will change with this upgrade. The new URL can be attained by navigating to the current SMART URL where a new landing page shows the SMART 9.0 URL on the left side of the page and the new SMART 9.2 URL on the right side of the page. Users should click on the SMART 9.2 URL between October 26 and November 2 to verify that the page can be displayed. Please note that the page will not display between November 3 and November 10 and users clicking on the URL will receive the “Error 404” message. On approximately November 11, the URL will be accessible again. Users must delete their internet browser cache files prior to logging into SMART for the first time on November 13 or after.
Some users may have issues with the new landing page displaying due to the way the page has been bookmarked in their browser. To reach the new landing page, bring up the current SMART 9.0 URL and delete all characters to the right of ‘.gov/’ and hit the Enter key. Any users having difficulty with this can create a ManageEngine Service Desk ticket or contact the Help Desk at 785-368-8000.
Processing Deadlines
Please see the attached SMART Upgrade Cutover Plan Day by Day Summary for all processing deadlines and other important details regarding the upgrade.
Interface File Processing
The cutoff for interface files to be processed prior to the upgrade will be 6:00 PM on Wednesday November 4, 2015 for expenditures and 1:00 PM on Thursday November 5, 2015 for deposits. Files received after the cutoff and by November 8 will be held and processed on the night of November 12, 2015. Other files received after November 8 will be processed on the night of November 13, 2015.
Payment Processing
During the period of November 6 to November 12, agencies will not be able to process payments in the accounting system. No payments can be generated with the exception of wire payments for agencies who have previously established agreements. Agencies should plan ahead for this time period.
Agencies may continue to submit SMART check maintenance (reissues and cancels) requests by creating a ManageEngine Service Desk ticket through 10 AM on Thursday, November 5. The State Treasurer’s website will not be updated during the SMART cutover period; therefore, no check maintenance requests shall be submitted during the cutover period Friday, November 6 to Friday, November 13 because the status of the check will need to be validated once SMART is re-opened and the State Treasurer’s website has been updated. Agencies may begin submitting SMART check maintenance requests by creating a ManageEngine Service Desk ticket on or after Monday, November 16 after the status of the check has been validated.
For agencies that process wire payments between November 6 and 12, vouchers must be entered in SMART 9.2 for the wire payments by 6:00 PM on November 17, 2015. Please enter one voucher for each wire payment since the two transactions must match exactly.
Deposit Processing
For agencies that upload and submit deposits via INF43 and INF44 -- continue to upload and submit deposits via INF43 and INF44 until 1:00 PM on Thursday November 5, 2015. (The INF28 can also continue to be submitted on November 5, 2015, for agencies using pending items). 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 at cash@treasurer.state.ks.us 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 Thursday November 5, 2015.
While SMART is unavailable from November 6 to November 12, agencies should continue to make deposits using the State Treasurer’s Office form: Temporary Deposit Form. Using the Temporary Deposit Form is preferable to holding checks and cash at the agency, and allows users 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.
All deposits that occur between November 6 and 12 must be entered in SMART 9.2 by 2:00 PM on November 16, 2015. Please enter a separate SMART deposit transaction for each deposit made with the State Treasurer’s Office. One SMART deposit transaction cannot be entered to summarize multiple deposits.
Transaction Status for Cutover
It is best practice for transactions to be in a completed state at the time of the cutover. Please consult the Month End Checklists available on the SMART Web website: http://smartweb.ks.gov/home/month-end-checklists/ to assist with reviewing transactions. Please resolve all issues in advance so that transactions are in a completed status by 6:00 PM on November 5, 2015. Agencies should refrain from entering transactions that cannot be completed before the cutover until after SMART 9.2 is available. More details about specific transactions are listed below:
Accounts Payable Transactions
Vouchers must be entered, approved, matched, and budget checked by November 5 at 10:00 AM.
P-Card Transactions
The preferred statuses for P-Card transactions are either Staged or processed all the way through voucher build. SMART will not be loading any P-Card transactions after Monday November 2, and the last P-Card voucher build will run at 8:00 AM on Wednesday November 4.
Travel and Expense Transactions
In preparation for the upgrade, you must ensure that all expense transactions are either in Pending status (un-submitted) or Paid status (for expense reports and cash advances) or final Approved status (for travel authorizations). Transactions that are in the approval process are not recoverable for routing to approver queues after the upgrade. Once the upgrade is completed and the system is live, transactions that are in Pending status may be submitted normally.
Please run the following queries to identify expense transactions that require attention:
Travel Authorizations – Must be in final approved status
- UNPROCESSED_TRAVEL_AUTHS
- Navigation: Reporting Tools > Query > Query Viewer > UNPROCESSED_TRAVEL_AUTHS
- Query results DO NOT include TAs in Closed or Denied status
- Query DOES include TAs in Approved, Approvals in Process, Pending and Submitted for Approval status
- TAs with a Valid budget status have encumbered funds
- TAs with an Error status have a budget error that should be resolved and may or may not have encumbered funds
- TAs with a Not Chk'd budget status have not yet been budget checked and have not encumbered funds
Cash Advances – Must be in Pending or Paid status
- Identify cash advances that are not reconciled
- Navigation: Travel and Expenses > Manage Accounting > Reconcile Cash Advance
- Cash advances must be reconciled by 10:00 AM on November 5
Expense Reports – Must be in Pending or Paid status
- UNPROCESSED_EXPENSE_REPORTS
- Navigation: Reporting Tools > Query > Query Viewer > UNPROCESSED_EXPENSE_REPORTS
- Query results DO NOT include ERs that are in Closed, Denied or Paid status
- Query results DO include ERs that are in Approved for Payment, Approvals in Process, Pending, Staged, or Submitted for Approval status
General Ledger Journals
General Ledger journals must be entered, edited with a successful budget check, agency approved and submitted into workflow for central approval November 5 at 2:00 PM.
Asset Management Transactions
Agencies are encouraged to have all capital asset transactions dated through November 5 entered into SMART by 6:00 PM on November 5. This includes additions, cost adjustments, transfers, and retirements.
In addition, agencies that use integration to add assets must make sure that all outstanding Interface IDs have been loaded or marked as ‘Replaced’ if applicable. Please use the financial search page (Asset Management > Send/Receive Information > Approve Financial Information > Review) to validate. Note that users can search by Load Status. There should be no interface lines remaining at 6:00 PM on November 5 with the following Load Statuses: Errored, In Process, On Hold, and Pending. If there are any questions regarding Interface ID processing of lines with these statuses, please log a ManageEngine Service Desk ticket requesting assistance as soon as the issue has been identified.
Workflow
SMART 9.0 utilized AWE (Application Workflow Engine) for Procurement and Travel and Expense. For SMART 9.2, General Ledger and Accounts Payable modules will move to using AWE instead of Virtual Approver.
AWE forces the approval hierarchy when there are multiple levels of approvers. A Level 1 approver must approve before a Level 2 approver can access. Top Level approvers will not be able to approve a transaction earlier in the workflow stream and approve for all levels. See the details below for assistance with preparing for this change.
AP Workflow
Two queries have been created to assist agencies in reviewing the AP Voucher Approval Workflow as we move toward the SMART Upgrade in November. Agencies should run the query KS_SET_A_B to see users in your agency who are currently Set A or Set B approvers within each Origin Code for which workflow approval is required. The query KS_APPROVER_AP_V1 will list the users in your agency with the Agency Fiscal Office Approver Role.
Agencies will need to have a user in the Set A, Set B, and Fiscal Office levels for each of the origin codes for which vouchers are processed through workflow approval or risk vouchers being stuck or misrouted during the approval process. Please refer to: SMART to make changes to the Set A and Set B approvers. If you need to make updates to the Agency Fiscal Office Approvers, please submit a security request form in ManageEngine Service Desk to make the necessary changes. Please note that this does not affect any of the interface vouchers which are submitted as pre-approved.
In the new AP Voucher workflow effective with the SMART upgrade, higher level approvers will no longer be able to approve vouchers that have not yet been approved by the lower level approvers. If the fiscal office approvers would like to have flexibility to approve vouchers that are not yet on their worklist, we suggest that the fiscal office approver be added as a Set A and/or Set B approver for each origin code.
If vouchers become stuck in the approval workflow, agencies will continue to log requests in ManageEngine Service Desk to have the voucher reassigned to an appropriate approval level.
GL Workflow
The query KS_APPROVER_GL_V1 has been created to assist agencies in reviewing the GL Journal Approval Workflow. Agencies must have users in all three approval levels (KGL_AGY_APPROVER_L1, KGL_AGY_APPROVER_L2, and KGL_AGY_APPROVER_L3) or Journals will not route correctly through the approval path. The FOCUS Team has also reviewed the workflow and identified missing roles. Service Desk tickets have been logged in ManageEngine to update security roles as necessary so that a complete workflow path exists for each agency as we upgrade to 9.2. Higher level approvers will no longer be able to approve Journals that have not yet been approved by approvers at the lower levels unless they are also assigned the lower level roles.
We urge all agencies to review their Approvers at this time using the above query and request any additional changes by submitting a security form through ManageEngine Service Desk.
Other Items
Tree Updates
For agencies that utilize Trees within SMART for reporting purposes, please note that the Tree values from SMART 9.0 were transferred to SMART 9.2 on July 27, 2015. The SMART Team’s GL Analyst has manually updated the Tree values in SMART 9.2 to include values added to SMART 9.0 after that date. Even though the SMART Team has tried to validate that all Tree values have been added to SMART 9.2, agencies should take the time to verify the Tree values that were added after July 27, 2015.
Spreadsheet Upload Templates
New versions of the spreadsheet upload templates must be used with SMART 9.2. Agencies should take the necessary steps to make sure their agency users have the new versions and discontinue the use of the old versions. Agencies should submit a request for the new versions of the spreadsheet(s) they utilize to the ManageEngine Service Desk. There are four new spreadsheet upload templates:
- Budget Journal Upload (INF24)
- Journal Upload
- Deposit Upload (INF43)
- Voucher Upload (INF50)
16-A-009 Attachment SMART Upgrade Cutover Day by Day Summary
| Informational Circular No. | 16-A-010 | |
|---|---|---|
| Supersedes Informational Circular No: | 16-A-006 | |
| Date of this Informational Circular: | January 1, 2016 | |
Contact Name:
|
Ph:
|
Email: |
| Approval: DeAnn Hill
(Original Signature on File) |
||
| Summary:
Travel Policies Effective with Implementation of Federal Standards for Per Diem Rates |
||
Informational Circular (IC) 16-A-006 was issued on October 12, 2015 to announce travel policies being implemented in conjunction with the adoption of federal per diem rates (meals and incidentals, and lodging), effective for all travel occurring on and after January 1, 2016. Based on agency feedback and further review, IC 16-A-010 contains revised policy and supersedes IC 16-A-006.
The following travel policies are being implemented in conjunction with the adoption of federal per diem rates, effective for all travel occurring on and after January 1, 2016:
Subsistence Rates (Contiguous United States, Alaska, Hawaii, U.S. Territories and Possessions, and International locations) -
Note: For international travel, the allowance for paying actual meal expenses with receipts is discontinued.
Note: By following federal guidelines with respect to M&IE, the State of Kansas avoids any taxability issues.
Exception to the Lodging Expense Limitations
Reimbursement for Actual Conference Lodging
Same Day Travel Meal Allowance
Reduced Meal Allowance for Meals Provided at No Cost to the Employee
Reduced Subsistence Allowance
Border City Travel – Discontinued
Expense Reports
Travel Expense Account Codes
For travel occurring prior to January 1, 2016:
| Existing Account Codes Used in All Modules | |||
|---|---|---|---|
| Travel Related Account Code Descriptions | In-State | Out-of-State | International |
| Travel & Subsistence: | 52510 | 52520 | 52530 |
| Private Vehicle Miles | 525110 | 525210 | 525310 |
| Hire of Cars Planes Buses | 525120 | 525220 | 525320 |
| State Car Exp | 525130 | 525230 | 525330 |
| Air Rail and Bus Fare | 525170 | 525270 | 525370 |
| Meals and Lodging | 525180 | 525280 | 525380 |
| Non-Subsistence | 525190 | 525290 | 525390 |
For travel occurring on and after January 1, 2016:
| Existing Account Codes used in all modules except Travel & Expense | New Account Codes used only in the Travel & Expense module | |||
|---|---|---|---|---|
| Travel Related Account Code Descriptions | In-State | Out-of-State | International | All locations |
| Travel & Subsistence: | 52510 | 52520 | 52530 | 52550 |
| Private Vehicle Miles | 525110 | 525210 | 525310 | 525510 |
| Hire of Cars Planes Buses | 525120 | 525220 | 525320 | 525520 |
| State Car Exp | 525130 | 525230 | 525330 | 525530 |
| Air Rail and Bus Fare | 525170 | 525270 | 525370 | 525570 |
| Meals and Lodging | 525180 | 525280 | 525380 | 525580 |
| Non-Subsistence | 525190 | 525290 | 525390 | 525590 |
Travel Authorizations
Moving of Employees’ Personal Effects Account Codes
For moves occurring prior to January 1, 2016:
| Existing Account Codes used in all modules | |||
|---|---|---|---|
| Moving Account Code Description | In-State | Out-of-State | International |
| Moving Employees’ Personal Effects | 521300 | 521400 | |
For moves occurring on and after January 1, 2016:
| Existing Account Codes used in all modules except Travel & Expense | New Account Code used only in the Travel & Expense module | |||
|---|---|---|---|---|
| Moving Account Code Description | In-State | Out-of-State | International | All Locations |
| Moving Employees’ Personal Effects | 521300 | 521400 | 521500 | |
Updates for Subsistence Rates
Rate File, Policy Documents, and Links
DH:jm
- Per diem rates for the State of Kansas shall consist of the following:
-
- Meals and Incidentals Expense (M&IE) rate -
- Meals – the cost of meals, taxes and tips.
- Incidentals Expense –all fees and tips to hotel porters, bellhops, doormen, and maids.
- Meals and Incidentals Expense (M&IE) rate -
-
- Lodging rate -
- Employees may be reimbursed for actual lodging expense incurred, not to exceed this rate.
- No allowance for any tips is included with this rate.
- Taxes are paid in addition to this lodging rate.
- For international travel, payment for actual lodging expenses is allowed and not subject to rate limitations as previously indicated in Informational Circular 16-A-006. Lodging incidentals, which consist of fees and tips to hotel porters, bellhops, doormen, and maids, are included in the M&IE rate and thus should not be included with actual lodging expense reimbursement.
- Lodging rate -
- Subsistence rates will consist of a standard per diem rate and non-standard area per diem rates. The standard rate is used except when the travel location is specified as a non-standard area, in which case, the per diem rate for that non-standard area is used.
- Meal reimbursement will be based on quarter days with the daily reimbursement amount divided equally between quarters. Meal per diem will be provided for the quarters the traveler departs and returns.
- The daily lodging expense limitations may be exceeded, with approval by the agency head or agency head’s designee, by the lesser of either:
- an additional 50% of the applicable lodging expense limitation; or
- the actual lodging expense incurred.
- Agencies may authorize payment or reimbursement for actual lodging expenses when an employee is required or authorized to attend a conference, and the lodging rate exceeds the applicable lodging expense limitation (including the additional 50%). The agency head must be provided with conference materials and rates. These should be maintained with travel documentation.
- For employees that qualify for a same-day travel meal allowance, the agency will determine the appropriate amount to be reimbursed based on 15%, 35% or 50% (breakfast, lunch or dinner) of the daily M&IE rate. The meal is to be determined by the agency. A new expense type “Same Day Travel Meal” has been added to the Travel & Expense module for the meal associated with same day travel. See the Employee Travel Expense Reimbursement Handbook for the guidelines for receiving a meal with same day travel.
- If meals are provided during a given travel day, the agency will reduce the M&IE rate by the amount of the meal that was provided, based on 15%, 35% or 50% (breakfast, lunch or dinner) of the daily M&IE rate. For partial days, the quarter amount is calculated first and then the meal deduction % is applied.
- If all meals are provided for a day, the reduction to the M&IE rate will be 100% and there will be no allowance for incidentals expense reimbursed to the traveler.
- Reduced subsistence allowance requires approval of the agency head or agency head’s designee, using the form DA-37 Reduced Subsistence Allowance.
- Border City Travel Rule and designated cities are discontinued. However, the Department of Administration will consider requests for blanket approval of specific out-of-state travel locations. The requests will come from the agency head or designee and may be renewed annually.
- SMART expense reports must be completed for reimbursable expenses to the traveler (such as mileage, meal per diem, etc.). It is recommended, but not required, that prepaid expenses be added to the expense report. This includes, but is not limited to, lodging, transportation rental and fares, fuel charged to a state credit card or account, conference registration and lodging, etc.
- SMART expense reports should include M&IE entered for one day at a time rather than for a range of days on one line.
- The new series of travel account codes, 525510 through 525590 will be used only in the Travel & Expense module for all travel occurring on and after January 1, 2016. The existing travel account code series for in-state, out-of-state, and international travel will continue to be used outside of the Travel & Expense module by all agencies.
- Within the Travel & Expense module, the new account codes, 525510 through 525590, will be used for all travel locations (in-state, out-of-state and international). The location entered for an expense report will be used to determine the in-state, out-of-state and international designation which will be provided in SMART reports. The charts below provide the existing and new account codes and appropriate usage:
- Beginning November 13, 2015, travel authorizations created for travel occurring on and after January 1, 2016, will use the new account codes, 525510 through 525590, as well as the new travel rates.
- New account code 521500 will be used only in the Travel & Expense module for moving of employees’ personal effects occurring on and after January 1, 2016. The existing account codes for in-state and out-of-state moving of employees’ personal effects will continue to be used outside the Travel & Expense module by all agencies.
- Within the Travel & Expense module the new account codes 521500 will be used for both in-state and out-of-state moving of employees’ personal effects. The location entered for an expense report will be used to determine the in-state and out-of-state designation which will be provided in SMART reports. The charts below provide the existing and new account codes and appropriate usage:
- State subsistence rates will be updated on April 1 and October 1 each year and will be effective until the next semi-annual update. Historical rate information will be maintained in SMART.
- An electronic file with the CONUS standard rate and non-standard area rates (for the continental United States) will be available at the Office of the Chief Financial Officer, Travel Information for State Employees website at: Travel Information for State Employees
- The Employee Travel Expense Reimbursement Handbook is being updated to reflect these policy changes. See the Employee Travel Expense Reimbursement Handbook for complete travel policy information available at the Office of the Chief Financial Officer, Travel Information for State Employees website at: Travel Information for State Employees
- The Office of the Chief Financial Officer Policy Manuals are being updated to reflect these policy changes. Policy Manuals are available at the Office of the Chief Financial Officer website at: Policy Manual
- Agencies will be notified when the revised Employee Travel Expense Reimbursement Handbook and Policy Manuals, and the CONUS rate file are available on the Department of Administration website.
| Informational Circular No. | 16-A-011 | |
|---|---|---|
| Supersedes Informational Circular No: | 16-A-002 | |
| Date of this Informational Circular: | January 1, 2016 | |
Contact Name:
|
Ph:
|
Email: |
| Approval: DeAnn Hill
(Original Signature on File) |
||
| Summary:
FY 2016 Meals and Incidental Expense (M&IE) and Lodging Rates – For Travel Occurring On and After January 1, 2016 |
||
As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for travel occurring on and after January 1, 2016. The Employee Travel Expense Reimbursement Handbook is being updated to include information regarding subsistence for travel occurring on and after January 1, 2016. Agencies will be notified when revisions are complete.
For State of Kansas travel, federal subsistence rates will be followed. Subsistence rates are based on travel location and travel dates with seasonal rates listed for many locations. If a specific travel location isn’t listed (or within the location definition), the standard rate, or “other” location rate is used. The following rates apply to many locations across the contiguous United States (CONUS).
For CONUS locations, the following standard per diem rates apply for travel occurring on and after January 1, 2016:
M&IE - $51
Lodging - $89
SMART contains the official subsistence rates for CONUS and OCONUS travel locations and will be updated each October 1 and April 1. International subsistence rates are not loaded into SMART. Employees will obtain Meals and Incidental Expense (M&IE) rates for international travel locations directly from the U.S. Department of State (DOS) website listed below. For international travel, payment for actual lodging expense is allowed.
The table below shows the source of the effective rates:
Source of Subsistence Rates -
Contiguous United States (CONUS) -
The U.S. General Services Administration (GSA) maintains the M&IE rates and lodging rates for travel locations in the contiguous United States -
U.S. General Services Administration website:http://www.gsa.gov/portal/content/104877
Outside Contiguous United States (OCONUS):
(Alaska, Hawaii, and U.S. Territories/Possessions) -
The U.S. Department of Defense (DOD) maintains the M&IE rates and lodging rates for travel locations within Alaska, Hawaii and U.S. Territories/Possessions -
U.S. Department of Defense website: http://www.defensetravel.dod.mil/site/perdiemCalc.cfm
International Locations -
The U.S. Department of State (DOS) is the source for M&IE rates only for international travel locations-
U.S. Department of State website:https://aoprals.state.gov/web920/per_diem.asp
For international travel, payment for actual lodging expense is allowed.
Note for using federal websites:
For CONUS and OCONUS travel, if SMART is not accessible, employees may access subsistence rates through the federal websites. However interim federal website updates may occur subsequent to the semi-annual SMART updates each October 1 and April 1. CONUS rates are published on an annual basis but the annual file is updated periodically throughout the year with no interim files published. OCONUS and international rates are updated and published on a monthly basis. Be aware that any interim updates for CONUS or OCONUS locations are not valid until reflected in SMART. For international travel, only the October 1 and April 1 subsistence files should be used to locate the M&IE rates.
If employees utilize the federal websites to find M&IE and lodging rates, those rates should be used as follows:
Rates published October 1 - for travel occurring between October 1 and March 31 of each year.
Rates published April 1 - for travel occurring between April 1 and September 30 of each year.
Exception to Lodging Expense Limitations:
K.S.A. 75-3207a(f) provides that the daily lodging expense limitations established may be exceeded, upon approval by the agency head or designee, 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.
Conference Lodging qualified under K.A.R. 1-16-18a(e):
Agencies may authorize payment or reimbursement for actual lodging expenses when an employee is required or authorized to attend a conference, and the lodging rate exceeds the applicable lodging expense limitation (including the additional 50%). The agency head must be provided with conference materials and rates. These should be maintained with travel documentation.
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 daily M&IE rate for the travel location should be reduced based on the percentages listed below. For partial days, the quarter amount is calculated first and then the deduction percentage is applied. The M&IE deduction percentages are as follows:
Breakfast - 15%
Lunch - 35%
Dinner - 50%
Same Day Meal Allowance:
Reimbursement for a same day meal, in accordance with K.A.R. 1-16-18(c)(3), is calculated as a percentage of the daily M&IE rate for the travel location, based on the approved meal, as follows:
Breakfast - 15%
Lunch - 35%
Dinner - 50%
Queries in SMART 9.2 to Obtain M&IE Rates and Lodging Rates:
Queries will be available in SMART 9.2 to obtain CONUS and OCONUS M&IE and lodging locations and rates. Historical locations and rates from each semi-annual update will be maintained in SMART.
DH:jm
| Informational Circular No. | 16-A-012 | |
|---|---|---|
| Date of this Informational Circular: | November 20, 2015 | |
|
Contact Name:
|
Ph:
|
Email:
|
| Approval: DeAnn Hill
(Original Signature on File) |
||
| Summary:
Approval for Out-of-State Travel to Locations/Areas Authorized by Agency Head or Designee |
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This informational circular serves to revise a reference to border city travel within Informational Circular 16-A-010 and provide additional out-of-state travel approval guidance. The section of Informational Circular 16-A-010 entitled “Border City Travel – Discontinued” should be disregarded.
Current Policy:
Kansas Statute Annotated (KSA) 75-3208 generally prohibits out-of-state travel, but also includes broad exceptions for each branch of government. Generally, the agency head is vested with authority to grant written approval for out-of-state travel.
Kansas Administrative Regulation (KAR) 1-16-18 established the border city travel rule for reimbursement of travel expenses incurred by state employees on official business. Travel to border cities is reimbursed at in-state rates and does not require the specific out-of-state approval vested to the agency head through KSA 75-3208. Effectively, the border city travel rule has provided a blanket out-of-state travel approval to designated cities/areas.
Revised Policy Effective January 1, 2016:
With the recent SMART system upgrade, and the forthcoming adoption of federal travel reimbursement rates, the border city concept is no longer applicable since travel reimbursement rates will be linked directly to the actual travel location. Proposed amendments are underway to eliminate the border city travel rule from within current KARs.
Note that on January 1, 2016, Policy Manual (PM) 3,904 Border City Designation – Border City Rule will no longer be effective and will be deleted.
Note also that revisions to Policy Manual 10,001 Authorized Agency Officials and Approved Out-of-State Travel Locations/Areas and PM 3,817 Agency Travel Approval – Lodging Reimbursement Rates and Out-of-State Travel are being published and will be effective beginning January 1, 2016.
Absent the formal blanket approval provided through the border city travel rule, best practice is for the agency head to grant written approval of all out-of-state travel on a trip by trip basis under KSA 75-3208. See the Out-of-State Approval Requirements - Approval Method found in PM 3,817.
To address concerns expressed by agencies that incur frequent out-of-state travel, under KSA 75-3728 the Department of Administration (DofA) has established an alternative method for out-of-state travel approval to designated locations/areas.
The DA-115 form has been retitled as “Authorized Agency Officials and Approved Out-of-State Travel Locations/Areas”. If an agency head chooses to establish an internal agency policy for all travel to approved out-of-state locations/areas, adopting such a policy is to be formalized by completing and submitting a revised DA-115. The revised form includes a section for an agency to list the approved out-of-state locations/areas. In order for the agency internal policy to be effective, it must be received by the DofA, Office of the Chief Financial Officer, Agency Audit Services Team and may be emailed to: ARPreaudit@da.ks.gov. The DA-115 is the source for the DofA to verify agency head or designee approved out-of-state travel locations/areas. The DofA will not require trip-specific out-of-state travel approval documentation for locations/areas identified on the DA-115.
If the approved out-of-state travel locations change, a new DA-115 must be completed with all current approved locations/areas listed. Each form submitted replaces in total the previous form.
As an internal control review, agency internal policies established under this alternative method and documented on the DA-115 will be reviewed against actual travel locations.
The revised DA-115 form can be obtained at the DofA Document Center website as follows: Document Center.
PM 10,001 Authorized Agency Officials and Approved Out-of-State Travel Locations/Areas should be reviewed for additional information on the DA-115 form.
DH:jm
| Informational Circular No. | 16-A-014 | |
|---|---|---|
|
Date of this Informational Circular: Effective Date: |
December 28, 2015 January 1, 2016 |
|
|
Contact Name:
|
ph:
|
email: |
| Approval: DeAnn Hill
(Original Signature on File) |
||
|
Summary: Revised FY 2016 Employee Travel Expense Reimbursement Handbook, Travel Summary Tri-fold, and other updated travel related Policy Manuals implementing the change to CONUS Meals and Incidental Expense (M&IE) and Lodging Rates for travel January 1, 2016 and thereafter. |
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This Informational Circular is to announce that the Employee Travel Expense Reimbursement Handbook and Employee Travel Expense Reimbursement Summary Tri-fold have been updated to reflect changes to travel subsistence rates effective for travel occurring on and after January 1, 2016.
In addition, the following Policy Manuals have been updated to reflect changes to travel policies announced previously and will be effective beginning January 1, 2016:
- PM 3,903 Employee Travel Expense Reimbursement Handbook
- PM 3,607 Employee Moving Expense Reimbursement
- PM 10,754 Prepaid Turnpike Accounts
Note that on January 1, 2016, Policy Manual 3,904 Border City Designation – Border City Rule is no longer effective and will be deleted.
In addition, note that the DA-37 form has been retitled as “Reduced Subsistence Allowance” and will allow an agency to pay an employee a reduced amount for M&IE allowance or lodging expense with prior approval of the agency head or designee.
Procedures for the revised DA-37 can be found in the Employee Travel Expense Reimbursement Handbook. The revised DA-37 form can be obtained at the DofA Document Center website as follows: http://www.admin.ks.gov/resources/document-center.
SMART query to obtain CONUS subsistence rates:
A query “KS_EX_CONUS_RATES” is available in SMART 9.2 which provides the effective CONUS and OCONUS travel locations and subsistence rates. SMART will be updated semi-annually with the October 1 and April 1 subsistence rates.
DH:jm
| Informational Circular No. | 16-A-015 | |
|---|---|---|
| Date: | January 29, 2016 | |
Contact Name:
|
Ph:
|
Email: |
| Approval: | DeAnn Hill
(Original Signature on File) |
|
| Summary:
Official business location is used for reimbursement of Meals and Incidental Expense (M&IE) and Lodging Rates. |
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This Informational Circular is issued to clarify that, for state employee travel, the subsistence reimbursement rate is determined by the location of the official state business. The M&IE and lodging rates for the official state business location are used for subsistence reimbursement for the entire trip. This includes travel where lodging may not be available at the official business location. As a reminder, for travel occurring January 1, 2016 and thereafter, the standard subsistence rate is used unless the travel location is specified as a non-standard area, in which case the subsistence rate for that non-standard area is used.
When travel consists of official state business in several locations, including both a standard rate location and a non-standard area rate location, subsistence rates are adjusted as follows:
- The subsistence rate changes to the new appropriate rate for the subsequent official business location beginning with the quarter day in which the employee arrives at the subsequent official business location.
- If there are multiple business locations in the same quarter, the rate for the entire quarter will be based on the last official business location within that quarter.
The Originating Location field should list the employee’s official station or domicile. To ensure the appropriate rates are applied in SMART, the Location field should list the official business location. This includes subsistence expense lines for travel on the day of return to the official station or domicile.
Agencies are reminded of two exceptions related to subsistence reimbursement limitations:
- The established daily lodging expense limitations may be exceeded, upon approval by the agency head or designee, by the lesser of either: (1) an additional 50% of the applicable lodging expense limitation, or (2) the actual lodging expense incurred.
- An agency may pay an employee a reduced amount for M&IE allowance or lodging expense with prior approval of the agency head or designee. The agency should complete form DA-37 Reduced Subsistence Allowance and obtain agency head or designee approval signature and date in advance of the beginning of the date of the travel event.
See the Employee Travel Expense Reimbursement Handbook for additional information: State Employee Travel Center.
DH:jm
| Informational Circular No. | 16-A-018 | |
|---|---|---|
| Supersedes Informational Circular No: | 16-A-016 | |
| Date of this Informational Circular: | April 4, 2016 | |
Contact Name:
|
Ph:
|
Email: |
| Approval: DeAnn Hill
(Original Signature on File) |
||
| Summary:
Revised Policy Manuals (PM) 3,351, PM 4,272, PM 10,752, PM 10,802, PM 14,002 and Forms DA-152, DA-153 and DA-154 - Corrected |
||
Informational Circular (IC) 16-A-016 was issued on April 4, 2016 to announce Policy Manuals (PM) and forms that have been revised and are effective immediately. IC 16-A-018 is issued to correct two dates listed in IC 16-A-016 as follows:
- Two-step process to record expenditures and replenish imprest and petty cash funds is recommended to be followed currently and will be required beginning July 1, 2016.
- The Fiscal Year End Encumbrance process for imprest and petty cash funds is recommended for FY 2016 fiscal year end and will be required beginning July 1, 2016.
IC 16-A-016 was issued to announce that the following Policy Manuals have been revised and are effective immediately:
- PM 3,351 Official Hospitality Payment Guidelines
- PM 4,272 Classification of Funds
- PM 10,752 Petty Cash Fund Policy
- PM 10,802 Imprest Fund Policy
- PM 14,002 Fiscal Year End Closing Including Fiscal Year Determination
In addition, the following forms associated with PM 10,802 Imprest Fund Policy have been revised as well:
- Form DA-152 Checkbook Record – Imprest Fund
- Form DA-153 Monthly Imprest Fund Reconciliation
- Form DA-154 Imprest Fund Application / Maintenance
Agencies should take special note of the more significant policy changes included in PM 10,752 and PM 10,802 as follows:
Two-step process to record expenditures and replenish the fund –
Prior to the 15th day of the following month, agencies must do the following:
- Replenish their petty cash and imprest funds.
- Record petty cash and imprest fund expenditures to the appropriate vendors.
- The expenditures are to be recorded in, and a replenishment voucher drawn from, the budgetary fund(s) from which payments would have been paid if they had not been paid from the petty cash or imprest fund.
- Agencies must follow procedures in the following SMART Job Aids -
- Imprest Fund-Petty Cash Fund – Record Expenditures by Creating a Voucher
- Imprest Fund-Petty Cash Fund – Replenish Fund by Creating a Voucher.
- This two-step process is recommended to be followed currently and will be required beginning July 1, 2016.
Fiscal Year End Encumbrance –
- For petty cash and imprest fund expenditures not expected to be recorded in SMART by the fiscal year end cutoff for accounts payable vouchers, an encumbrance must be created using the appropriate budget period and funding.
- Either a purchase order (PO) or a general ledger encumbrance (GL Encumbrance) is created as appropriate:
- a purchase order (PO) is created when the vendor is known or when the agency is the vendor (e.g., for a payroll error correction);
- a general ledger encumbrance (GL Encumbrance) is created for non-vendor specific encumbrances.
- The fiscal year encumbrance process is recommended for FY 2016 fiscal year end and will be required beginning July 1, 2016.
The revised Policy Manuals can be obtained at the Department of Administration (DofA) website at: http://www.admin.ks.gov/offices/chief-financial-officer/policy-manual.
The revised forms can be obtained at the DofA website at: http://www.admin.ks.gov/resources/document-center.
The SMART Job Aids referenced in this informational circular can be obtained at the DofA website at: http://smartweb.ks.gov/training/accounts-payable.
DH:jm
| Informational Circular No. | 16-A-020 | |
|---|---|---|
| Date of this Informational Circular: | June 27, 2016 | |
| Approval: DeAnn Hill
(Original Signature on File) |
||
| Summary:
Capturing Contract Spend Data in SMART – Use of SMART Contract ID field is required
|
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Contact
| Name | Phone | ||
|---|---|---|---|
| Office of Procurement and Contracts | Office | (785) 296-2376 | N/A |
| Audit Services | Ginnie Schirmer | (785) 296-7021 | ginnie.schirmer@ks.gov |
| Brandy Wilson | (785) 296-6260 | brandy.wilson@ks.gov | |
| Chuck Wilson | (785) 296-6033 | chuck.wilson@ks.gov | |
| Stacy Cooper | (785) 296-3242 | stacy.cooper@ks.gov | |
| Lori Knudsen | (785) 296-2707 | lori.knudsen@ks.gov | |
| Janette Martin | (785) 296-2708 | janette.martin@ks.gov | |
| SMART: | Michelle Dittman | (785) 296-8023 | michelle.dittman@ks.gov |
| Shelley Harvey | (785) 296-2620 | shelley.harvey@ks.gov |
This informational circular serves to establish a policy for tracking all contract spend in SMART effective July 1, 2016. Capturing and monitoring the spend levels of goods and services provided through contracts allows the Department of Administration to negotiate contract pricing and lower costs for agency purchases of goods and services. This includes both statewide and agency specific contracts.
Existing Practices:
Previously, for audit trail purposes, agencies have been advised to enter contract numbers in the Comments field in SMART for purchases under $5,000. However, this practice has not allowed SMART to capture contract spend for reporting and analysis purposes. Requiring the use of the SMART Contract ID field will make this possible.
New Policy:
Effective July 1, 2016, all spend from contracts will be tracked through the requisition process with the contract number entered into the SMART Contract ID field.
Whenever a state contract is used, regardless of the amount, the purchase must begin with a SMART purchase requisition. The appropriate contract number for the goods and services being purchased, must be entered in the Contract ID field on the purchase requisition. The purchase requisition will source to a purchase order, and then be pulled into the voucher to systematically record the expenditure on the contract. Association of the proper contract number allows the amount of the purchase to be captured by SMART and applies the expense to the contract as contract spend. NOTE: The Contract ID field is not available when bypassing the requisition/purchase order process. Furthermore, any entry of the contract number into the Comments field on the voucher will be discontinued as it does not allow for SMART to track the contract spend.
Caution should be used to ensure the correct contract number is entered on the purchase requisition. Payments may be put on hold or rejected if an incorrect contract number is entered or the contract number is missing. For purchase requisitions with multiple lines, ensure the appropriate contract number is entered on each line.
This SMART Procurement Work Flow diagram is provided to assist agencies in complying with the new policy requiring the use of the SMART Contract ID field while working through the procurement process. It may also be accessed directly from the Office of Procurement and Contracts webpage at: Procurement Training.
Note: Universities are statutorily exempt from using the SMART Procurement Module. Therefore universities will be expected to provide data related to contract spend upon request.
