FY 2024

INFORMATIONAL CIRCULAR NO.:       24-A-001                    Supersedes: 23-A-001

DATE:                          June 28, 2023

SUBJECT:                   FY 2024 Private Vehicle Mileage Rates

EFFECTIVE DATE:     July 1, 2023

CONTACT:                   Statewide Agency Audit Services Team  ARPreaudit@ks.gov

APPROVAL:                Nancy Ruoff (original signature on file)

SUMMARY:                 FY 2024 Private Reimbursement Mileage Rates

The Internal Revenue Service (IRS) has announced the standard mileage rates effective January 1, 2023. The IRS rate for privately owned automobiles increased to 65.5 cents per mile, the motorcycle rate increases to 63.5 cents per mile, the moving reimbursement rate increases to 22 cents per mile, and the airplane reimbursement rate increases to $1.74 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 2024, effective July 1, 2023:

·         $0.655 per mile for privately owned automobile

·         $0.635 per mile for privately owned motorcycle

·         $1.74 per mile for privately owned airplane (based on air miles rather than highway miles)

·         $0.22 per mile for moving mileage rate

INFORMATIONAL CIRCULAR NO.:       24-A-002                    Supersedes: 23-A-002

DATE:                       June 28, 2023

SUBJECT:                FY 2024 Subsistence Allowances

EFFECTIVE DATE:  July 1, 2023

CONTACT:               Statewide Agency Audit Services Team ARpreaudit@ks.gov

APPROVAL:            Nancy Ruoff (original signature on file)

SUMMARY:              FY 2024 Meals and Incidental Expense (M&IE) and Lodging.  Rates for travel occurring on and after July 1, 2023

As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for FY 2024. The U.S. General Services (GSA) has announced the CONUS standard rate for lodging and M&IE effective October 1, 2022.  The GSA standard lodging rate remains $98.00. The standard M&IE rate remains $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 July 1, 2023 and thereafter:

The Employee Travel Expense Reimbursement Handbook is updated to include this information regarding subsistence for travel occurring on and after July 1, 2023.

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.

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:

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:

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.

 INFORMATIONAL CIRCULAR NO.:              24-A-003                         

DATE:                         July 11, 2023

SUBJECT:                  NEW Grant Reporting Requirements

EFFECTIVE DATE:     July 1, 2023

CONTACT:                 OARControls_Compliance@ks.gov

APPROVAL:              Nancy Ruoff (original signature on file)

SUMMARY:                Required Reporting for KanView Grant Programs per 2023 SB 25, Section 8(b)

Per 2023 Senate Bill 25, Section 8(b), the Department of Administration, Office of Accounts and Reports (OAR) is tasked with posting on a searchable website information for grants applied for or awarded as specified in the detailed requirements below.

The Office of Accounts and Reports (OAR) contacted agencies via email on June 28, 2023, with instructions regarding the reporting of these grants.  If you feel that your agency had or will have grants that meet the requirements listed below and you have not received instructions from OAR, please contact us at OARControls_Compliance@ks.gov.

DETAILED REQUIRMENTS

• Any grant applied for or awarded related to the American Rescue Plan Act state fiscal recovery fund (ARPA-SFRF) related to the four programmatic areas of (1) Connectivity, (2) Efficiency and Modernization, (3) Health and Education, and (4) Economic Revitalization approved during the December 2022 SPARK meeting, as well as awards applied for and through the Building a Stronger Economy grants programs (BASE) 1.0 and 2.0.
• Grants to organizations awarded through a competitive grant application process are required to be reported.
• Grants to an individual recipient/beneficiary are excluded from the reporting requirement.
• Transparency requirements include reporting of both the grant awardee and applicants that were not awarded a grant. Applicants that did not win the award will be reported as receiving $0 award funding.
• The reporting requirement for grant program awards and applicants shall be reported and posted on KanView within 30 days after the final award date.  Please note that data submission to OAR should occur within 20 days of the final award date to allow for publishing prior to the 30-day deadline.
• The reporting includes retroactive grant programs approved at the December 2022 SPARK meeting using ARPA-SFRF funding/appropriations or Base 1.0 and 2.0 funds.
• The official awarding of the grant date should be used for both the awardee and unsuccessful applicants in determining the start date for the 30-day deadline for reporting and posting. The awarding date will be the latest date of signature on the grant agreement which finalizes the grant award.
• All state agencies who are conducting or have previously conducted a competitive grant process using ARPA-SFRF funding approved at the December 2022 SPARK meeting or Base 1.0 or 2.0 funding are required to report by completing the reporting template.

TIMELINE

Information for Grant Programs awarded prior to July 1, 2023, should be reported to OAR no later than July 20, 2023, or as soon as possible to allow time for the KanView website upload.

Information for Grant Programs awarded after July 1, 2023, should be reported to OAR no later than 20 days after final grant award date to allow time for the KanView website upload.

INFORMATIONAL CIRCULAR NO.:       24-A-004                    Supersedes: 24-A-002
DATE:                        September 28, 2023
SUBJECT:               FY 2024 Subsistence Allowances
EFFECTIVE DATE: October 1, 2023
CONTACT:               Statewide Agency Audit Services Team ARpreaudit@ks.gov
APPROVAL:            Nancy Ruoff (original signature on file)
SUMMARY:              FY 2024 Meals and Incidental Expense (M&IE) and Lodging       Rates for travel occurring on and after October 1, 2023
 

As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for FY 2024. The U.S. General Services (GSA) has announced the CONUS standard rate for lodging and M&IE effective October 1, 2023.  The GSA standard lodging rate increases from $98.00 to $107.00. The standard M&IE rate remains $59.00.

In previous fiscal years Sedgwick County had been part of an established non-standard area (NSA) but will move into the standard CONUS rate category beginning October 1, 2023. The Lodging rate will change from $103.00 to $107.00. The Meal & Incidental (M&IE) for Sedgwick County will be the standard rate of $59.00 which is a decrease from $64.00.  

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, 2023 and thereafter:

The Employee Travel Expense Reimbursement Handbook is updated to include this information regarding subsistence for travel occurring on and after October 1, 2023.

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.

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:

 
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:

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.

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INFORMATIONAL CIRCULAR NO.:              24-A-005                           

DATE:                       October 31, 2023

SUBJECT:                 Form update

EFFECTIVE DATE:   November 1, 2023

CONTACT:                Statewide Internal Controls and Compliance OARControls_Compliance@ks.gov

APPROVAL:             Nancy Ruoff (original signature on file)

SUMMARY:               DA-29 and DA-34 Form updates

 

This Informational Circular is to announce the following forms have been revised to include additional information required for approval. The new forms are required for use effective November 1, 2023.

The Request to Pay Expenses of Out-of-State Applicants (DA-29) requires additional information about the position hiring process to assist with the approval process.

The Subsistence Extension Request (DA-34) requires additional information for costs associated with the extension to assist in the approval process.

The revised forms can be obtained at the Department of Administration (DofA) website Policy Manual of the Office of Accounts and Reports or the Department of Administration - Document Center

Questions regarding the form revisions should be directed to OARControls_Compliance@ks.gov

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INFORMATIONAL CIRCULAR NO.:       24-A-006                    Supersedes: 24-A-001

DATE:                          January 1, 2024

SUBJECT:                   FY 2024 Private Vehicle Mileage Rates

EFFECTIVE DATE:     January 1, 2024

CONTACT:                   Statewide Agency Audit Services Team  ARPreaudit@ks.gov

APPROVAL:                Nancy Ruoff (original signature on file)

SUMMARY:                 FY 2024 Private Reimbursement Mileage Rates

In establishing private reimbursement mileage rates the state is bound by the statutory limits within K.S.A. 75-3203a (c) which states that the rates may be revised as conditions require, but shall not exceed the lowest of the following:

1.    the rate allowed by the Internal Revenue Service (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 described in paragraph (2) as specifically directed in appropriation acts of the legislature.

The IRS established the federal standard mileage rate effective January 1, 2023, at 65.5 cents per mile, which was used in preparing the FY 2024 budget indices in the spring of 2023.

Most recently (December 14, 2023) the IRS announced the standard mileage rate increase to 67 cents per mile for 2024, however, in order to comply with K.S.A. 75- 3203a (c) the state rates are limited to the cost indices represented in the governor’s budget for FY 2024.

Effective January 1, 2024, the state rates are established as

·         $0.655 per mile for privately owned automobile

·         $0.635 per mile for privately owned motorcycle

·         $1.74 per mile for privately owned airplane (based on air miles rather than highway miles)

·         $0.22 per mile for moving mileage rate
 

The Department of Administration and the Division of Budget will be monitoring inflation, fuel prices, and IRS announcements in order to consider if any further adjustments may be available under K.S.A. 75-3203a.

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INFORMATIONAL CIRCULAR NO.:       24-A-007               

DATE:                       December 28, 2023

SUBJECT:                All Things Travel

EFFECTIVE DATE:  December 28, 2023

CONTACT:               Statewide Internal Controls and Compliance OARControls_Compliance@ks.gov 

APPROVAL:            Nancy Ruoff (original signature on file)

SUMMARY:             Travel Handbook Updates and Travel Advance Reminder
 

Effective December 28, 2023, an updated version of the State of Kansas Employee Travel Expense

Reimbursement Handbook is available here – Employee Travel Expense Reimbursement Handbook  

The following sections in the Travel Handbook reflect recent updates and clarifications. Agencies are required to follow the most recent version of the Travel Handbook when processing travel requests and reimbursements. 

Travel Handbook Updates:

• Section 1103 Definitions and Descriptions of Travel terms (page 3) - Official Station definition updated to include employee telework positions for field, full-time telework and office/hybrid staff.
• Section 4005 Source of Subsistence Rates (page 15) - CONUS and OCONUS rate updates in SMART changed from semi-annually to quarterly.
• Section 4100 (D) Exception to the M&IE Rate for single day trips (page 16) - Language update to clarify same-day meal exception
• Section 4200 (C) Exceptions to the lodging expense limitation (page 18) - Additional guidance for highcost geographic area
• Section 4307 State Officers and Employees Exempted from Travel related Compensation (page 22) - Clarification added for definition of designated staff / See Travel Tips Quick reference guide - Resources - State Employee Travel Center  
• Section 6300 Travel Related Forms (page 24) - DA-34 Form - Addition of new required field 
• Section 6600 Travel Expense Detail (page 25) - Updated Form DA-121 available for optional Agency use DA-121 Travel Expense Detail Prior version of the DA-121 form will no longer be available. 

Travel Advance Reminder:

• Section 2200 Personal Funds to be used for Travel (page 6) - Travel Advances: Employees with exceptional circumstances may request from agency head authorization of travel subsistence advance for an amount that will cover anticipated travel expenses. 

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• Requirements to report payments where the 1099 data was not recorded in SMART:
  1. The supplier/client must be in approved status 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:

4. 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.
5. 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. The supplier must also be in approved status.

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 15, 2024 to ensure the 1099s are distributed by the January 31, 2024 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 2023.

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:

2023 1099 Excel Withholding Template

 INFORMATIONAL CIRCULAR NO.:              24-A-009                         

DATE:                        April 9, 2024

SUBJECT:                  Policy Manual Updates, New Forms, and Best Practices

EFFECTIVE DATE:    March 18, 2024

CONTACT:                 Statewide Agency Audit Services ARpreaudit@ks.gov        

                                    Statewide Internal Controls and Compliance OARControls_Compliance@ks.gov

APPROVAL:              Nancy Ruoff (original signature on file)

SUMMARY:                PM 10,300 Statewide Encumbrance - Update

                                    PM 11,969 Agency to Agency Payments - New Policy

                                    New Forms - GL_017A and GL_017B

                                    Best Practices – PM 10,300 Statewide Encumbrance

This Informational Circular is to announce that Policy Manual - PM 10,300 Statewide Encumbrance Policy, supporting forms and Best Practices was revised effective 3/18/24 and a new Policy Manual - PM 11,969 State Agency to Agency Transactions, was established effective 3/1/24. The updates include important information for agencies as noted below:

PM 10,300 Statewide Encumbrance Policy -New section added on page 5 with new agency requirements for releasing outstanding encumbrances more than three years old. Encumbrances should be reviewed and released no later than June 1^st.

PM 11,969 Agency to Agency Payments -New policy to establish guidelines, policies, and procedures for interfunds or payment of authorized state agency to agency cash disbursements.

The revised Policy Manual can be obtained at the Department of Administration (DofA) website – Policy Manual of the Office of Accounts and Reports

Open Encumbrance Extension Exemption Request Forms –

GL_017A (without long term projects)

GL_017B (with long term projects/chartfield combination)

The new forms can be obtained at the Department of Administration website – Department of Administration - Document Center

NOTE: Encumbrance forms are submitted to arpaycycle@ks.gov   

Best Practices – PM 10,300 Statewide Encumbrance Best Practice – PM 10,300 Statewide Encumbrance Best Practice

For policy questions please email the Statewide Agency Audit Services team at ARpreaudit@ks.gov or the Internal Controls and Compliance team at OARControls_Compliance@ks.gov

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APPROVAL: Sunni Zentner (original signature on file)

SUMMARY: Schedule of accounting events relevant to the closing of Fiscal Year (FY) 2024 and the opening of FY 2025

K.S.A. 75-3002 establishes the state FY as commencing on the first day of July in each year and closing on the thirtieth day of June of the succeeding year.

For FY 2024 activity to be completed by June 30th, SMART will be closed to agencies from Wednesday, June 26, 2024, through Sunday, June 30, 2024.

See attachment:

Appendix A

FY 2024 YE Day By Day Calendar

Printable version: 24-A-010