FY 2025
INFORMATIONAL CIRCULAR NO.: 25-A-001 Supersedes: 24-A-006
DATE: July 2, 2024
SUBJECT: FY 2025 Private Vehicle Mileage Rates
EFFECTIVE DATE: July 1, 2024
CONTACT: Statewide Agency Audit Services Team ARPreaudit@ks.gov
APPROVAL: Nancy Ruoff (original signature on file)
SUMMARY: FY 2025 Private Reimbursement Mileage Rates
The Internal Revenue Service (IRS) has announced the standard mileage rates effective January 1, 2024. The IRS rate for privately owned automobiles increases to 67 cents per mile, the motorcycle rate increases to 65 cents per mile, the moving reimbursement rate decreases to 21 cents per mile, and the airplane reimbursement rate increases to $1.76 per air mile.
K.S.A. 75-3203a provides that the mileage reimbursement rates shall not exceed the lowest of the following:
- the rate allowed by the IRS;
- the rate used in preparing the governor’s budget report under K.S.A. 75-3721, and amendments thereto; or
- 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 2025, effective July 1, 2024:
- $0.67 per mile for privately owned automobile
- $0.65 per mile for privately owned motorcycle
- $1.76 per mile for privately owned airplane (based on air miles rather than highway miles)
- $0.21 per mile for moving mileage rate
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INFORMATIONAL CIRCULAR NO.: 25-A-002 Supersedes: 24-A-004
DATE: July 2, 2024
SUBJECT: FY 2025 Subsistence Allowances
EFFECTIVE DATE: July 1, 2024
CONTACT: Statewide Agency Audit Services Team ARpreaudit@ks.gov
APPROVAL: Nancy Ruoff (original signature on file)
SUMMARY: FY 2025 Meals and Incidental Expense (M&IE) and Lodging Rates for travel occurring on and after July 1, 2024
As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for FY 2025. The GSA standard lodging rate remains $107.00. 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, 2024 and thereafter:
|
Meals & Incidental (M&IE) - |
$59.00 |
|
Lodging Allowance Rate - |
$107.00 |
The Employee Travel Expense Reimbursement Handbook is updated to include this information regarding subsistence for travel occurring on and after July 1, 2024.
SMART maintains the official subsistence rates for CONUS and OCONUS travel locations and will be updated as needed quarterly January 1, April 1, July 1 and October 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)-
https://www.gsa.gov/travel/plan-book/per-diem-rates Outside Contiguous United States (OCONUS): (Alaska, Hawaii, and U.S. Territories/Possessions) -
International Locations -
|
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 quarterly update will be maintained in SMART.
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INFORMATIONAL CIRCULAR NO.: 25-A-003
DATE: July 31, 2024
SUBJECT: Travel Handbook Updates
EFFECTIVE DATE: July 1, 2024
CONTACT: Statewide Internal Controls and Compliance OARControls_Compliance@ks.gov
APPROVAL: Nancy Ruoff (original signature on file)
SUMMARY: Travel Handbook Updates
Effective July 1, 2024, 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 – State Funds, Official Station
Section 2102 Personal Travel combined with State Business – New travel handbook section
Section 2200 Personal Funds to be used for Travel – Updated language
Section 2400 Employee Official Station – New travel handbook section
Section 3003 Most Economical or Advantageous Mode of Transportation – Updated language
Section 3005 Travel Expense Reimbursement for Volunteers/Board Members – New travel handbook section
Section 3201 Reimbursable Expenses in Using a State-owned or Leased Vehicle – Added car wash as an authorized expense
Section 3300 Travel by Public Transportation – Updated language
Section 3302 Refunds for Fully or Partially Cancelled Transportation Tickets – Updated language
Section 4301 Reduced Meals and Incidental Expense – Updated language
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INFORMATIONAL CIRCULAR NO.: 25-A-004
DATE: August 19, 2024
SUBJECT: Policy for Membership Dues, Licenses, and Certifications
EFFECTIVE DATE: August 19, 2024
CONTACT: Statewide Internal Controls and Compliance OARControls_Compliance@ks.gov
APPROVAL: Nancy Ruoff (original signature on file)
SUBJECT: 3,922 Authorized expenditures for job-related memberships, licenses, dues, and certifications
DA-195 Professional Development Repayment Agreement
This Informational Circular is to announce that the following Policy Manuals (PM) have been revised and all changes are effective August 19, 2024:
- PM 3,922 Authorized expenditures for job-related membership, licenses, dues, and certifications
- DA-195 Professional Development Repayment Agreement
Effective July 12, 2024, K.A.R. 1-16-21 (c) regulating registration and membership fees now allows job related memberships to be held in an individual employee’s name.
The new PM can be obtained at the Department of Administration (DofA) website at: Policy Manual | Kansas Department of Administration (ks.gov)
The new DA-195 – Professional Development Repayment Agreement can be obtained on the website at: Document Center | Kansas Department of Administration (ks.gov)
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INFORMATIONAL CIRCULAR NO.: 25-A-005 Supersedes: 25-A-002
DATE: September 26, 2024
SUBJECT: FY 2025 Subsistence Allowances
EFFECTIVE DATE: October 1, 2024
CONTACT: Statewide Agency Audit Services Team ARpreaudit@ks.gov
APPROVAL: Nancy Ruoff (original signature on file)
SUMMARY: FY 2025 Meals and Incidental Expense (M&IE) and Lodging
Rates for travel occurring on and after October 1, 2024
As authorized by K.S.A. 75-3207a, the Secretary of Administration has fixed subsistence rates for FY 2025 for the State of Kansas. The GSA standard lodging rate increases from $107.00 to $110.00. The standard M&IE rate increases from $59.00 to $68.00.
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, 2024, and thereafter:
Meals & Incidental (M&IE) - $68.00
Lodging Allowance Rate - $110.00
The Employee Travel Expense Reimbursement Handbook is updated to include this information regarding subsistence for travel occurring on and after October 1, 2024.
SMART maintains the official subsistence rates for CONUS and OCONUS travel locations and will be updated as needed quarterly January 1, April 1, July 1 and October 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:
-
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 -
International Locations -
-
The U.S. Department of State (DOS) is the source for M&IE rates only for international travel locations-
-
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:
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 quarterly update will be maintained in SMART.
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DATE: December 12, 2024
SUBJECT: Policy Manual 3,351 Updates
EFFECTIVE DATE: December 12, 2024
CONTACT: Statewide Internal Controls and Compliance OARControls_Compliance@ks.gov
APPROVAL: Nancy Ruoff (original signature on file)
SUMMARY: PM 3,351 Official Hospitality Payment Guidelines
This Informational Circular is to announce that the following Policy Manual (PM) has been updated to assist agencies in clarification on authorized and unauthorized expenditures utilizing official hospitality funds.
- PM 3,351 Official Hospitality Payment Guidelines
Summary of updates - Clarification of alcohol purchases, documentation requirements for meals/lodging to employees to determine taxable fringe benefits per IRS guidelines, and authorized expenditures utilizing grant award funds.
The updated PM can be obtained at the Department of Administration (DofA) website at: Policy Manual | Kansas Department of Administration
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INFORMATIONAL CIRCULAR NO: 25-A-007 Supersedes 24-A-008
DATE: December 16, 2024
SUBJECT: 2024 1099 Forms for Non-SMART Payments
OAR CONTACTS: arpaycycle@ks.gov
APPROVAL: Sunni Zentner (original signature on file)
SUMMARY: Procedures for Filing Calendar Year 2024 Non-SMART Payment 1099 Returns
Any payment that occurs outside of the SMART system that is reportable to the IRS must be sent to the Office of Accounts and Reports for 1099 filing. These transactions include:
- Locally administered interest payments of $10.00 or more that are reported on Form 1099-INT.
- Interest paid from trust funds to clients of institutions with either the Department for Aging and Disability Services or the Department of Corrections.
- Non-employee awards not paid directly out of SMART.
Requirements to report payments where the 1099 data was not recorded in SMART:
- To report non-SMART payments for form 1099, the agency must confirm the supplier is in the SMART supplier table with the appropriate 1099 type and class.
- If the supplier is not in the supplier table, the agency must add the supplier to SMART including the appropriate 1099 type and class
- The supplier must also be in approved status
- Complete the Excel template “PS_WTHD_TRAN_TBL_update_template” (link included at the bottom of this circular) for all non-SMART 1099 reportable payments.
- Template Deadline: January 10, 2025
PS_WTHD_TRAN_TBL Update Template Instructions:
|
COLUMNS |
DESCRIPTION |
|
BUSINESS_UNIT |
Agency Number (with leading zeros, 5 digits) |
|
WTHD_ENTITY |
IRS – Default, Do not change |
|
WTHD_TYPE |
1099M, 1099N, 1099I, 1099G (listed in supplier table) |
|
WTHD_JUR_CD |
FED, Default, Do not change |
|
WTHD_CLASS |
Listed in supplier table (with leading zeros, 2 digits) |
|
WTHD_RULE |
RULE0, Default, Do not change |
|
SUPPLIER_SETID |
SOKID, Default, Do not change |
|
SUPPLIER_ID |
Assigned by SMART (with leading zeros, 10 digits) |
|
SUPPLIER_LOC |
The supplier location with the 1099 withholding type and class needed for the transaction, usually 001, with leading zeros |
|
ADDRESS_SEQ_NUM |
1, Default, Do not change |
|
PYMNT_ID |
Blank, Default, Do not change |
|
SUPPLIER FEIN or SSN |
9 digit field, Must match the supplier record |
|
PYMNT_DT |
Date of payment, mm/dd/yyyy |
|
WTHD_DECL_DATE |
Same as PYMNT_DT |
|
WTHD_BASIS_AMT |
Taxable amount for 2024 |
|
DESCR100 |
Description, 100 character limit. No punctuation, no special characters. |
- Do not insert or delete columns or rows
- Do not change the formatting
- The fields in Yellow are required to be completed by the agency
- Begin 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 spreadsheet to a Kansas 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)
Excel withholding template:
PS_WTHD_TRAN_TBL_update_template
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
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Attachment
INFORMATIONAL CIRCULAR NO.: 25-A-008 Supersedes: 25-A-001
DATE: December 30, 2024
SUBJECT: FY 2025 Private Vehicle Mileage Rates
EFFECTIVE DATE: January 1, 2025
CONTACT: Statewide Agency Audit Services Team ARpreaudit@ks.gov
APPROVAL: Nancy Ruoff (original signature on file)
SUMMARY: FY 2025 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:
- The rate allowed by the Internal Revenue Service (IRS);
- the rate used in preparing the governor’s budget report under K.S.A 75-3721, and amendments thereto; or
- 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, 2025, at 67 cents per mile, which was used in preparing the FY 2025 budget indices in the spring of 2024.
Most recently (December 19, 2024) the IRS announced the standard mileage rate increases to 70 cents per mile for 2025, 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 2025.
Effective January 1, 2025, the state rates are established as
- $0.67 per mile for privately owned automobile
- $0.65 per mile for privately owned motorcycle
- $1.76 per mile for privately owned airplane (based on air miles rather than highway miles)
- $0.21 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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