Kansas Department of Administration

FY 2022

22-A-004 FY 2022 Subsistence Allowances (October 1, 2021) (Supersedes 22-A-002)
Informational Circular No. 22-A-004
Supersedes Informational Circular No: 22-A-002
Effective Date: October 1, 2021
Contact Name: Statewide Agency Audit Services Team Email: ARpreaudit@ks.gov
Approval: Jocelyn Gunter (original signature on file)
Summary: FY 2022 Meals and Incidental Expense (M&IE) and Lodging rates for travel occurring on and after October 1, 2021

As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for FY 2022. The U.S. General Services (GSA) has announced the CONUS standard rate for lodging and M&IE effective October 1, 2021.  The GSA standard lodging rate remains $96.00. The standard M&IE rate increases from $55.00 to $59.00.

For State of Kansas travel, federal per diem rates are followed to determine subsistence allowances. The CONUS per diem rate for an area is divided into two components: the lodging allowance and the meals & incidental expense (M&IE) allowance. These per diem rates are based on travel location and travel dates (seasonal rates may be listed for some locations).  If a specific travel location is not listed (or within the location definition), the standard rate, or “other” location rate is used. The following standard rates apply to many locations across the contiguous United States (CONUS).

For CONUS locations, the following standard daily subsistence rates apply for travel which occurs on October 1, 2021 and thereafter:


Meals & Incidental (M&IE) - $59.00
Lodging Allowance Rate -    $96.00

 

The Employee Travel Expense Reimbursement Handbook is updated to include this information regarding subsistence for travel occurring on and after October 1, 2021.

SMART maintains the official subsistence rates for CONUS and OCONUS travel locations and will be updated semi-annually each October 1 and April 1 for any interim rate changes which have occurred.  International subsistence rates are not loaded into SMART.  For international travel locations, employees will obtain M&IE rates directly from the U.S. Department of State (DOS) website listed below.  For international travel, payment for actual lodging expense is allowed.

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: https://www.gsa.gov/travel/plan-book/per-diem-rates/
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
*If you receive security warning messages or alerts when attempting to open this link, click “yes” until you reach a “This site is not secure” page. Click “More information” or “Details” and click “Go on to the webpage (not recommended)”.

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.

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(c):
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 provided at no cost to the employee, 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 reduction percentage is applied.  The daily M&IE reduction 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)(2), 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 to Obtain M&IE Rates and Lodging Rates:

A query “KS_EX_CONUS_RATES” is available in SMART to obtain all CONUS and OCONUS locations with the daily M&IE rates, meal reductions and lodging rates. Historical locations and rates from each semi-annual update will be maintained in SMART.

JG:nr:te

Printable version: 22-A-004

22-A-003 Nonresident Alien (NRA) Payments and Form 1042 Information Returns – Regent Institutions Only
Informational Circular No. 22-A-003
Supersedes Informational Circular No: N/A
Effective Date: Immediately
Contact Name: Amanda Fowler

Phone: (785) 296-7458

Email: amanda.l.fowler@ks.gov

Approval: Sunni Zentner (original signature on file)
Summary: NRA Payments and Form 1042 Information Returns
IRS requirements for recording tax liabilities and payments:

A tax liability is created at the time a payment of income, not related to a payroll transaction, is made to a Nonresident Alien (NRA) or a foreign person. The State of Kansas is one entity which means NRA payments for all Regent institutions are combined to determine the tax liability. If at the end of any quarter-monthly period a total tax liability of $2,000 or more exists, a tax deposit must be made within 3 business days of the quarter-monthly period. A quarter-monthly period is the 7th, 15th, 22nd and last day of the month for any given month. Late tax payments are subject to penalties and interest which range from 1-10% depending on the number of days the payment is late.

State of Kansas accumulation of payment information and payments:

The Office of Accounts and Reports (OAR) accumulates payment information as submitted via ManageEngine Service Desk from each Regent institution. OAR currently tracks this data in an Access database. To be compliant with the IRS, payment information should be submitted to OAR by the Regent institution weekly in conjunction with the quarter-monthly periods. However, we realize this timeline has not previously been communicated. Therefore, at a minimum the payment information must be submitted to OAR by the Regent institution monthly, no later than the last day of the month. OAR will pay to the IRS the tax due for the month within 3 business days of the end of the month.

Regent institution NRA reportable payment information requirements:
  • Excel template titled ‘NRA WORKBOOK’ – see attached.
  • Beginning with line 3 on the NRA WORKBOOK, one line shall be entered for each payment
  • When submitting to OAR via ManageEngine Service Desk, use a Subject of NRA payments MM/YY

To ensure a timely payment to the IRS based on the tax due as submitted on the NRA reportable payment information, OAR will enter a GL journal within 3 days of receiving the NRA WORKBOOK to transfer the withholding taxes from the Regent institution funding provided in the NRA WORKBOOK to the Department of Administration.

Annual 2021 filing:

In preparation for calendar year 2021 reporting, OAR will send to each Regent institution a spreadsheet of transactions accumulated for 2021 payments January through November. The spreadsheet of transactions will be sent by December 15, 2021 and shall be verified and returned to OAR by December 31, 2021.

NRA reportable payment information for December shall be submitted to OAR via ManageEngine Service Desk no later than December 31, 2021.

Attachment: NRA WORKBOOK

Printable version: 22-A-003

22-A-002 FY 2022 Subsistence Allowances (Effective July 1, 2021) (Supersedes 21-A-004)
Informational Circular No. 22-A-002
Supersedes Informational Circular No: 21-A-004
Effective Date: July 1, 2021
Contact Name: Statewide Agency Audit Services Team Email: ARPreaudit@ks.gov
Approval: Jocelyn Gunter (original signature on file)
Summary: FY 2022 Meals and Incidental Expense (M&IE) and Lodging Rates for travel occurring on and after July 1, 2021

As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for FY 2022. The U.S. General Services (GSA) has announced the CONUS standard rate for lodging and M&IE effective April 1, 2021.  The GSA standard lodging rate remains $96.00. The standard M&IE rate remains $55.00.

For State of Kansas travel, federal per diem rates are followed to determine subsistence allowances. The CONUS per diem rate for an area is divided into two components: the lodging allowance and the meals & incidental expense (M&IE) allowance. These per diem rates are based on travel location and travel dates (seasonal rates may be listed for some locations).  If a specific travel location is not listed (or within the location definition), the standard rate, or “other” location rate is used. The following standard rates apply to many locations across the contiguous United States (CONUS).

For CONUS locations, the following standard daily subsistence rates apply for travel which occurs on April 1, 2021 and thereafter:

Meals & Incidental (M&IE) -    $55.00
Lodging Allowance Rate -       $96.00

The Employee Travel Expense Reimbursement Handbook is updated to include this information regarding subsistence for travel occurring on and after July 1, 2021.

SMART maintains the official subsistence rates for CONUS and OCONUS travel locations and will be updated semi-annually each October 1 and April 1 for any interim rate changes which have occurred.  International subsistence rates are not loaded into SMART.  For international travel locations, employees will obtain M&IE rates directly from the U.S. Department of State (DOS) website listed below.  For international travel, payment for actual lodging expense is allowed.

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:  https://www.gsa.gov/travel/plan-book/per-diem-rates/
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 
If you receive security warning messages or alerts when attempting to open this link, click “yes” until you reach a “This site is not secure” page. Click “More information” or “Details” and click “Go on to the webpage (not recommended)”.

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.

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(c):

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 provided at no cost to the employee, 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 reduction percentage is applied.  The daily M&IE reduction 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)(2), 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 to Obtain M&IE Rates and Lodging Rates:

A query “KS_EX_CONUS_RATES” is available in SMART to obtain all CONUS and OCONUS locations with the daily M&IE rates, meal reductions and lodging rates. Historical locations and rates from each semi-annual update will be maintained in SMART.

JG:te

Printable version of 22-A-002

22-A-001 FY 2022 Private Vehicle Mileage Rates (July 1, 2021) (Supersedes 21-A-008)
Informational Circular No. 22-A-001
Supersedes Informational Circular No: 21-A-008
Effective Date: July 1, 2021
Contact Name: Statewide Agency Audit Services Team Email: ARpreaudit@ks.gov
Approval: Jocelyn Gunter (original signature on file)
Summary: FY 2022 Private Reimbursement Mileage Rates

The Internal Revenue Service (IRS) has announced the standard mileage rates effective July 1, 2021. All rates remain unchanged. The IRS rate for privately owned automobiles remains 56 cents per mile, the motorcycle rate remains 54 cents per mile, the moving reimbursement rate remains 16 cents per mile, and the airplane reimbursement rate remains $1.26 per air mile.

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

  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 has published the rates for mileage reimbursement for FY 2022, effective July 1, 2021:

  • 56¢ per mile for privately owned automobile
  • 54¢ per mile for privately owned motorcycle
  • $1.26 per mile for privately owned airplane (based on air miles rather than highway miles)
  • 16¢ per mile for moving mileage rate

JG:me:te

Printable version of 22-A-001

22-A-005 K.A.R. 1-18-1a - Mileage Regulation Changes (November 16, 2021) (Supersedes 18-A-10)
Informational Circular No. 22-A-005
Supersedes Informational Circular No: 18-A-10
Effective Date: November 5, 2021
Contact Name: Statewide Agency Audit Services Team Email: ARpreaudit@ks.gov
Approval: Jocelyn Gunter (Original signature on file)
Summary: K.A.R. 1-18-1a – Mileage Regulation Changes

In recent years, the Department of Administration has received various forms of input from agencies expressing concern over the cost comparison provisions found within K.A.R. 1-18-1a.

Effective November 5, 2021:
  • K.A.R. 1-18-1a was amended giving agency heads or the agency designee(s) greater flexibility in determining reimbursement allowances for use of private vehicles and removes the cost comparison calculation.
  • The associated DA-127 Mileage vs. Rental Comparison form is discontinued.
  • Agencies retain the authority to reimburse at the lower cost rate for available transportation upon notice to the employee prior to the travel.

Under the new provisions of K.A.R. 1-18-1a, the Department of Administration anticipates that any increase in direct mileage reimbursement costs as a result of avoiding other related indirect costs (such as travel mode cost comparisons, the time involved in securing rental vehicle reservations, and travel time to obtain the rental vehicle) will be absorbed into the agency’s existing approved budget.

Under the new provisions of K.A.R. 1-18-1a, agencies are responsible for documenting adequate procedures and controls for audit purposes and are encouraged to consider the following:

  • Establish internal procedures and guidelines for agency approval of private vehicle mileage reimbursement under the updated regulation including identification of the circumstances for which approval at the higher published private vehicle rate is authorized for the agency,
  • Identify the agency designee(s) authorized to make travel reimbursement determinations and any additional internal agency approvals required for reimbursement at the higher published rate

Aside from the change to K.A.R. 1-18-1a, while serving as a general reminder for any employee travel reimbursements:

  • proper audit trail documentation should be maintained as travel transactions will still be subject to review by the Statewide Agency Audit Services team
  • the minimum information to be provided in the approval document includes the traveler’s name, destination, mode of travel, purpose of travel, and dates of travel. Complete itemization of estimated travel expenses is required.

The Employee Travel Expense Reimbursement Handbook (Policy Manual Filing 3.903) and other associated resources will be updated to reflect the changes within K.A.R. 1-18-1a.

JG:nr:te

Printable Version: 22-A-005

22-A-007 ARPA Processing, Tracking, and Reporting (January 18, 2022)
INFORMATIONAL CIRCULAR NO. 22-A-007
Supersedes Informational Circular No: N/A
Effective Date: Immediately
Contact Name: Sunni Zentner

Phone: (785)296-7058

Email: Sunni.Zentner@ks.gov

Approval: Jocelyn Gunter (original signature on file)

 

Summary:ARPA Processing, Tracking, and Reporting

             


 

This document includes guidance for transaction processing for American Rescue Plan Act (ARPA) funds received by your agency that were approved for distribution from the discretionary money received by the Governor’s Office.  This funding is referred to as the State Fiscal Recovery Funds (SFRF).  Adherence with these guidelines will facilitate consistency of data for internal state reporting as well as compliance with the U.S. Department of the Treasury’s Office of Inspector General’s reporting requirements relative to ARPA expenditures.

Fund 3756 has been established in SMART as the American Rescue Plan State Relief Fund and will be used for all discretionary funds distributed from the Governor’s Office to state agencies. The CFDA (Catalog of Federal Domestic Assistance) number associated with this fund is 21.027.  Budget unit 3536 has been established to record state agency spending for each business unit receiving funds.

New Program Code Usage for ARPA

The program code usage is different for ARPA spending than it was under the Coronavirus Relief Fund (CRF) spending.  A different program code will be assigned to each state program approved to receive money. This will enhance the ability to track and report on the spending of each different state program, especially for agencies who have multiple programs or when money is transferred to other state agencies as subrecipients.

After the state program is approved by the State Finance Council and the program code is assigned by the Recovery Office, the program code will be included in the agency’s Memorandum of Agreement (MOA).  The SMART Team will establish the program code for the recipient agency.  Every transaction associated with that particular state program must use the assigned program code.  If the program funds are transferred to another state agency, the subrecipient state agency must use the assigned program code on all transactions as well. 

Subrecipient State Agencies

For some programs, the recipient (or prime) state agency may distribute funds to a subrecipient state agency.  In order for SMART to be set-up correctly, the subrecipient agency needs to request that the fund, budget unit, and program code be added to their SMART business unit prior to receiving the funds.  The subrecipient agency needs to submit the request via a Kansas Service Desk ticket.

Encumbrance Requirement

As directed by Office of Accounts and Reports (OAR) Policy Manual, Filing Number 10,300, unless specifically exempted by statute, all state agencies must follow the requirements for recording encumbrances in the accounting system.  Payments to program recipients are not required to be encumbered.  Payments for goods and services are required to be encumbered regardless of the funding source.  Creating a purchase order for payment of goods and services meets the encumbrance requirement and links the contract to the voucher, which will assist with federal reporting requirements.

Best Practice for Any Funding of Payments and Funding Changes

It is best practice to use the correct funding chartfields from the beginning of any transaction.  A requisition for the purchase of goods and services for ARPA programs should be created with the correct ARPA funding chartfields which will then source to a purchase order (PO) with the correct ARPA funding chartfields, and ultimately to the voucher.

When corrections are needed, it is recommended those transactions be entered in the originating module:

  • A requisition that has not been sourced to a PO, should be canceled. A new requisition should then be created with the correct funding chartfields.
  • If a PO has been created and has had no vouchers processed, the PO should be canceled, and a new requisition should be created with the correct funding chartfields.
  •  If a PO has been created and has had a voucher(s) processed, a change order should be processed to correct the funding chartfields for any remaining vouchers to be processed.
  • For vouchers that have processed, an accounts payable journal should be processed (in the AP module) to correct the funding chartfields.

Details from the expenditure transactions become more difficult to accumulate in federal reports when GL journals are entered to change funding because the original details contained in voucher transactions do not carry to the general ledger.

Best Practice for Funding of Payroll

If payroll transactions will be funded by ARPA programs, it is best practice to establish the correct ARPA funding chartfields in SHARP. Details from the payroll transactions become more difficult to accumulate in federal reports when GL journals are entered to change funding because the original details contained in SHARP transactions do not carry to the general ledger.

Reporting

Federal reporting guidance has been released and includes 66 different reporting categories.  The appropriate category(s) to be used for a particular program, based on the approved allowable spending, will be included in the agency’s MOA and will be established by the SMART Team for your agency in the SMART Chartfield 2 field.  New queries will be added in SMART to assist agencies with completing the required reports. The reporting cadence will be monthly. 

Guidance for Each Scenario of Award Receipt and Payment

Use the chart in Attachment A to assist your agency with determining the correct chartfield usage and reporting requirements.   Your agency will need to determine whether a payment is being made to a subrecipient vs. a beneficiary vs. a contractor in order to code it correctly.  Here are the short descriptions that can be used in your determination regarding ARPA SFRF:

  • Subrecipient—A subrecipient is an entity that receives a subaward to carry out part of a federal award or program.  Some of the program compliance and reporting requirements become the responsibility of the subrecipient.
  • Beneficiary—Individuals and organizations that receive State & Local Fiscal Relief Funds (SLFRF) funds as end users to respond to the negative impacts of COVID-19 on these organizations. 
    • Beneficiaries are not subject to the Single Audit Act and 2 CFR Part 200, Subpart F.
    • Document beneficiary determination in the same manner as subrecipient vs. contractor determinations. Note that additional guidance will be included in both the Subrecipient vs. Contractor Checklist and the Grant Compliance Checklist and Guide ARPA SLFRF.
    • Receiving entity should be notified that it is a beneficiary, and not subject to the audit requirements.
  • Contractor—When a payment is being made for goods and services, the payee is a contractor.

Attachment A

Printable version: 22-A-007

22-A-006 Procedures for Filing 2021 Form 1099 Information Returns for Non-Smart Payments (December 6, 2021) (Supersedes 21-A-007)
Informational Circular No. 22-A-006
Supersedes Informational Circular No: 21-A-007
Effective Date: Immediately
Contact Name: Shannon Taylor

Phone: (785) 296-4886

Email: shannon.taylor@ks.gov

Approval: Sunni Zentner (original signature on file)

 

Summary: Procedures for Filing Calendar Year 2021 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 supplier/client must be in the Statewide Management, Accounting and Reporting Tool (SMART) supplier table.
    2. All reportable payments must be submitted via Service Desk using the EXCEL template referenced below
    3. The Office of Accounts and Reports processes the payments submitted via Service Desk using SMART. SMART generates the paper 1099s which are mailed to the suppliers. The 1099 information is electronically submitted to the IRS.

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

Policy and procedures:

While most 1099 transactions are recorded in 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:

    1. 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.
    2. Other payments such as non-employee awards not paid directly to the recipient from SMART.

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

Complete the EXCEL template “PS_WTHD_TRAN_TBL_update_template” (link to the Excel document is 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 Accounts and Reports by January 10, 2022 to ensure the 1099s are distributed by the January 31, 2022 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: In Excel, if you have leading zeros in a text field like Business Unit or Supplier ID, precede the value with an apostrophe (‘04600 and ‘000123456)

BUSINESS_UNIT: 5 digits with leading zeros, as assigned by SMART (agency number)

WTHD_ENTITY: IRS

WTHD_TYPE: as listed in the supplier table (1099M, 1099N, 1099I, 1099G)

WTHD_JUR_CD: FED

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

WTHD_RULE: RULE0

SUPPLIER_SETID: SOKID

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

SUPPLIER_LOC: the supplier location with the 1099 withholding type and class entered in column C and E, usually 001, with leading zeros

ADDRESS_SEQ_NUM: 1

PYMNT_ID: Blank

SUPPLIER FEIN OR SSN: 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 2020.

DESCR100: 100 characters of your choice – alpha and numerical characters only (no punctuation, no special characters)

Additional Resources:

Training guide for setting up suppliers for 1099 reporting and an account code guide:
1099 and Withholding Training Guide

IRS guide to each type of 1099, including instructions for each:
IRS Online Instructions for Forms

Excel withholding template: PS_WTHD_TRAN_TBL_update_template.xlsx

Printable version: 22-A-006

22-A-008 Schedule of accounting events relevant to the closing of Fiscal Year (FY) 2022 and the opening of Fiscal Year (FY) 2023 (Supersedes 21-A-010)
Informational Circular No. 22-A-008
Supersedes Informational Circular No: 21-A-010
Effective Date: May 2, 2022

 

Contact Name: Department Phone Email
Lisa Becker SMART - Statewide Accounting (785) 296-1079 lisa.becker@ks.gov
Heather DeBusk SHaRP - Statewide Payroll (785) 296-2454 heather.debusk@ks.gov
Shauna Wake Office of the State Treasurer (785) 296-4160 shauna@treasurer.ks.gov
Summary: Schedule of accounting events relevant to the closing of Fiscal Year (FY) 2022 and the opening of Fiscal Year (FY) 2023

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. 

For fiscal year 2022 activity to be completed by June 30th, SMART will be closed to agencies from Tuesday, June 28, 2022 through Thursday, June 30, 2022.

SMART will be open to agencies on Saturday, June 25, 2022 and Sunday, June 26, 2022.

See attachment:
FY22_Close_Day_by_Day_Summary
 

Printable version: 22-A-008

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