INFORMATIONAL CIRCULAR NO.:      26-A-001

DATE:                       June 30, 2025

SUBJECT:                 Policy Manual 11,967 and 13,001 Updates

EFFECTIVE DATE:   July 1, 2025

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

APPROVAL:              Nancy Ruoff (original signature on file)

SUMMARY:                PM 11,967 Personal Injury or Property Damage or Loss Claims

                                   PM 13,001 Capital Asset Records

This Informational Circular is to announce that the following Policy Manuals (PM) have been updated regarding inmate claim limits and capital asset thresholds.

• PM 11,967 Personal Injury or Property Damage or Loss Claims

Summary of updates – Inmate Claim payments for personal injury or personal property damage or loss claims cannot not exceed $750 (prior amount $500)

• PM 13,001 Capital Asset Records

Summary of updates – Increase statewide asset capitalization thresholds for assets

*NOTE: No changes to current capitalized thresholds are to occur, the new threshold is only for new purchases of assets.

                                    Capitalization Thresholds after July 1, 2025 (New)

The updated PMs can be obtained at the Department of Administration (DofA) website at: Policy Manual | Kansas Department of Administration

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INFORMATIONAL CIRCULAR NO.:      26-A-002                Supersedes: 25-A-008
DATE:                         July 1, 2025
SUBJECT:                    FY 2026 Private Vehicle Mileage Rates
EFFECTIVE DATE:    July 1, 2025
CONTACT: Statewide Agency Audit Services Team  ARPreaudit@ks.gov
APPROVAL:               Nancy Ruoff (original signature on file)
SUMMARY:                 FY 2026 Private Reimbursement Mileage Rates

The Internal Revenue Service (IRS) has announced the standard mileage rates effective January 1, 2025. The IRS rate for privately owned automobiles increases to 70 cents per mile, the motorcycle rate increases to 68 cents per mile, the moving reimbursement rate remains 21 cents per mile, and the airplane reimbursement rate decrease to $1.75 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 2026, effective July 1, 2025:

• $0.70 per mile for privately owned automobile
• $0.68 per mile for privately owned motorcycle
• $1.75 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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Printable Version

INFORMATIONAL CIRCULAR NO.:      26-A-003                Supersedes: 25-A-005

DATE:                    July 1, 2025

SUBJECT:              FY 2026 Subsistence Allowances

EFFECTIVE DATE: July 1, 2025

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

APPROVAL:           Nancy Ruoff (original signature on file)

SUMMARY:            FY 2026 Meals and Incidental Expense (M&IE) and Lodging       Rates for travel occurring on and after July 1, 2025

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 $110.00. The standard M&IE rate remains $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 July 1, 2025 and thereafter:

The Employee Travel Expense Reimbursement Handbook is updated to include this information regarding subsistence for travel occurring on and after July 1, 2025.

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.

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 quarterly update will be maintained in SMART.

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INFORMATIONAL CIRCULAR NO.: 26-A-004                         

DATE:                       July 31, 2025

SUBJECT:                 ACFR and Workiva Implementation

EFFECTIVE DATE:   July 31, 2025

CONTACT:                Financial Integrity Team  OAR-FIT@ks.gov

APPROVAL:              Nancy Ruoff (original signature on file)

SUMMARY:                Workiva Implementation

The Department of Administration, Office of Accounts and Reports (OAR) and the Financial Integrity Team (FIT) are excited to announce work to implement the Workiva solution for consolidation a of the State of Kansas Annual Comprehensive Financial Report (ACFR) has begun.

Agencies will likely see minimal impact this year as the ACFR is completed but will likely see changes in the upcoming years.

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INFORMATIONAL CIRCULAR NO.:   26-A-005

DATE:                       August 20, 2025

SUBJECT:                Policy Manual 6,002, 7,002, 10,054 and Updated Accounting Forms

EFFECTIVE DATE:   August 20, 2025

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

APPROVAL:              Nancy Ruoff (original signature on file)

SUMMARY:                Policy Manual Updates, Accounting Form updates and Policy Discontinue
 

This Informational Circular is to announce that the following Policy Manuals (PM) and account forms have been updated and discontinued.
 

Updated Policy Manuals

• PM 6,002 – New Account Code: 462750 Work Release Reimbursement

• PM 7,002 – Capitalization Thresholds

                        Increase statewide asset capitalization thresholds for assets

*NOTE: No changes to current capitalized thresholds are to occur, the new threshold is only for new purchases of assets.

                             Capitalization Thresholds after July 1, 2025 (New)

Updated Accounting Forms

• New DA-6 Lost Check Statement Form and DA-7 ACH Payment Cancellation Request Form

Existing DA-6, 6A, 6B, 6C / DA-7ACH, 7CH, 7TE will be replaced with the 2 new cancellation forms  

Discontinued Policy Manual

• PM 10,754 – Prepaid Turnpike Accounts

Kansas Turnpike Authority has transitioned Kansas tolls into DriveKS Cashless Toll Payment System and no longer required prepayment of tolls for use of toll roads.

The updated PMs can be obtained at the Department of Administration (DofA) website at:

Policy Manual | Kansas Department of Administration

Accounting forms can be obtained at the DofA Website at:

Document Center | Kansas Department of Administration

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INFORMATIONAL CIRCULAR NO. 26-A-006

DATE: September 12, 2025  

SUBJECT: Federal Payment Method Changes Impacting State of Kansas Agencies

EFFECTIVE DATE:  Immediately

CONTACT: Sunni Zentner (785) 296-7058  sunni.zentner@ks.gov  

APPROVAL: Nancy Ruoff (original signature on file)

SUMMARY: Federal Payment Methods

On March 25, 2025, the Federal Executive Order 14247 was signed into law phasing out the disbursement of paper checks and acceptance of receipts by paper check effective September 30, 2025. State agencies who receive payments from or make payments to federal agencies should plan for a transition to electronic payments if the currently used pay method is paper check. 

ACH Payments to Federal Agencies

If the state needs to pay a federal agency electronically, the standard procedure for adding ACH information to a supplier in SMART should be followed. Some federal agencies may refuse to complete a DA-130 form and may provide their banking information via letter or email. Agencies should review existing supplier information in SMART to determine whether the ACH information already exists in the federal agency’s supplier record. If the ACH information needs to be added, please create a Kansas Service Desk ticket to request an exception to the DA-130 process.

Alternatively, some federal agencies may request that payment be processed as an ACH debit where the federal agency initiates the transaction and attempts to debit the state’s bank account. The federal agency may ask that the state agency log into a system hosted by the federal agency to enter banking information and provide permission to create the transaction. The state agency will need to contact the State Treasurer’s Office via email at fiscal@treasurer.ks.gov to request directions on how to process this type of transaction. Please note that ACH debit transactions will only be permitted for federal agencies.

ACH Receipts from Federal Agencies

If a federal agency requests the State of Kansas ACH information to issue an electronic payment to a state agency, please contact the State Treasurer’s Office to request the appropriate documentation. This can be requested via email at fiscal@treasurer.ks.gov.

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INFORMATIONAL CIRCULAR NO. 26-A-007   

DATE:                       October 13^th, 2025

SUBJECT:                 Federal Reporting Guidebook

EFFECTIVE DATE:   October 13^th, 2025

CONTACT:                OAR Federal Reporting federal.reporting@ks.gov

APPROVAL:              Nancy Ruoff (original signature on file)

SUMMARY:                New Federal Reporting Guidebook to replace old circulars related to federal grant reporting

This Informational Circular is to announce that effective October 13^th, 2025, the Federal Reporting Guidebook replaces previously issued OAR Informational Circulars related to federal grant accounting and reporting (this includes circulars 01-A-010, 01-A-013, 01-A-015, 03-A-007, 04-A-006, 04-A-007, and 18-A-009).

The Federal Reporting Guidebook summarizes best practices, roles, and responsibilities relating to the Uniform Guidance, state policy and procedures, and OAR Federal Reporting team guidelines for state agencies. The guidebook was developed to ensure compliance with current regulations and policies at the federal and state level and includes information/guidance on the following:

• Contact Information & Communication-Lists the contact information for the Federal Reporting team and describes the communication methods used to disseminate information to the state agencies.

• Uniform Guidance-Highlights important sections and contains links to resources and job aids related to the Uniform Guidance (which lists the rules and regulations for federal grant funds).
• Single Audit & the Schedule of Expenditures of Federal Awards (SEFA)-Contains instructions for agencies on completing the SEFA and procedures for the agencies involved in the Single Audit.
• Fund & Account Code Guidance-Includes guidance on federal fund numbers, federal transactions and account codes, transaction coding, and treatment of federal funds.
• Cash Management Improvement Act (CMIA)-Guidance for the Treasury State Agreement (TSA) and annual report.
• U.S. Census Reporting-Describes the quarterly and annual tax surveys the Federal Reporting team completes for the U.S. Census Bureau.
• Important Definitions & Acronyms-Includes definitions and acronyms used throughout the guidebook.  
• Attachments-Includes specific guidelines and examples for federal fund transactions and information on federal fund classification and resources.

The updated guidebook can be obtained at the Department of Administration (DofA) website at: Federal Reporting Guidebook

Please contact the Federal Reporting team at federal.reporting@ks.gov with any questions.

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INFORMATIONAL CIRCULAR NO. 26-A-008

DATE: November 26, 2025

SUBJECT: IRS 1099 Updates for Calendar Tax Year 2025

EFFECTIVE DATE:  Immediately

CONTACT: Shaun Loewenstein (785) 296-3404 Shaun.m.loewenstein@ks.gov

APPROVAL: Sunni Zentner (original signature on file)

SUMMARY: New 1099 Class and Type, Updated Job Aids for Entering and Updating New Suppliers, Updating Voucher Withholding

The IRS has redesigned the 1099 Forms for reporting of calendar year 2025 payments:

• 1099-MISC has been revised and rearranged for certain types of income. For SMART purposes the following Class and Type changes have been made:
  • 1099-MISC-14 is now 1099-NEC-03 – Large executive severance payments
  • 1099-MISC Box 14 has been removed and should not be used for any purpose.
  • 1099-NEC Box 3 has been created for large executive severance payments (also known as “Golden Parachutes”) For SMART purposes the Class and Type is now 1099N-03.
• All other 1099 Forms (S, D, G, and I) had no significant revisions

New for Calendar Year 2025 Reporting:

• The IRS has made changes to the 1099-MISC and 1099-NEC forms for Calendar Year 2025. The Office of Accounts and Reports (OAR) is configuring and implementing these changes in SMART. The values used when selecting withholding types when entering vouchers and suppliers have changed. OAR will communicate additional information regarding changes in future SMART InfoBlasts. These changes impact both voucher entry in SMART and non-SMART Payments.

• The new values for 1099M and 1099N are 2025M and 2025N. Once OAR completes the required SMART changes, agencies will see the 1099 Types shown below in the ‘CY2025’ column on the Supplier Records and Vouchers. Until these changes are announced in the SMART InfoBlast, agencies should continue to enter supplier withholding information using values shown below in the ‘CY2024 and Prior’ column. Those values will be converted to the new withholding type by OAR.

Updating voucher withholding:

• This process has not changed. Please review Classes and Types available for the Supplier. If the Class and Type needed is not available for use on the specific location, a TM-21 will need to be completed and submitted to the Supplier Team via a Kansas Service Desk ticket.
• Once the voucher has been entered, click on the Withholding link and choose the Class and Type that corresponds to the specific payment.
• Please review the updated Job Aids below.

Additional Resources:

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

Job aid for entering new suppliers:

Creating New SMART Supplier Record

Job aid for checking existing suppliers:

Check for Existing Supplier Record

IRS Guide to each Type of 1099, including instructions:

IRS Online Instructions for Forms

The State of Kansas, like all entities, is required to file all 1099s and mail them no later than January 31, 2026. Kansas is charged a fee for each incorrect or omitted 1099 (regardless of the reason).

Agencies are responsible for ensuring the data provided to OAR is accurate and complete. Late filing penalties or penalties for incorrect filings will be passed on to the Agency submitting the information, and each Agency is responsible for providing the corrected information.

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INFORMATIONAL CIRCULAR NO. 26-A-009                   Supersedes 25-A-007

DATE: November 26, 2025

SUBJECT: 2025 1099 Forms for Non-SMART Payments

EFFECTIVE DATE:  Immediately

CONTACT: Shaun Loewenstein (785) 296-3404 Shaun.m.loewenstein@ks.gov

APPROVAL: Sunni Zentner (original signature on file)

SUMMARY: Procedures for Filing Calendar Year 2025 Non-SMART Payment 1099 Returns

Requirements to report payments where the 1099 data was not recorded in SMART:

Any payment occurring outside of the SMART system that is IRS reportable must be sent to the Office of Accounts and Reports (OAR) for the annual 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 Kansas Department for Aging and Disability Services or the Kansas Department of Corrections
• Non-employee awards not paid directly out of SMART regardless of the amount

How to report:

• 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, 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, class, and turn withholding on. 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.
• Deadline to submit the completed template: January 9, 2026

The State of Kansas, like all entities, is required to file all 1099s and mail them no later than January 31, 2026. Kansas is charged a fee for each incorrect or omitted 1099 (regardless of the reason).

Agencies are responsible for ensuring the data provided to OAR is accurate and complete. Late filing penalties or penalties for incorrect filings will be passed on to the Agency submitting the information, and each Agency is responsible for providing the corrected information.

PS_WTHD_TRAN_TBL Update Template Instructions:

• 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 (replace the sample data):
  1. Complete 1 line for each payment
  2. Add lines as needed for additional withholding types/classes
  3. Gray columns are default values and should not be changed
  4. If 499 lines are not sufficient, copy line 500 down
  5. When complete, attach the spreadsheet to a Kansas Service Desk ticket with the Subject line ‘Non-SMART 1099’

Note: In Excel, if there are leading zeros in a text field (e.g. Business Unit or Supplier ID), precede the value with an apostrophe to retain the zeros (‘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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Printable Version

INFORMATIONAL CIRCULAR NO.:      26-A-010                Supersedes: 26-A-002

DATE:                    December 30, 2025

SUBJECT:              FY 2026 Private Vehicle Mileage Rates

EFFECTIVE DATE: January 1, 2026

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

APPROVAL:           Nancy Ruoff (original signature on file)

SUMMARY:            FY 2026 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, 2025, at 70 cents per mile, which was used in preparing the FY 2026 budget indices in the spring of 2025.

Most recently (December 29, 2025) the IRS announced the standard mileage rate increases to 72.5 cents per mile for 2026, 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 2026.

Effective January 1, 2026, the state rates are established as

• $0.70 per mile for privately owned automobile
• $0.68 per mile for privately owned motorcycle
• $1.75 per mile for privately owned airplane (based on air miles rather than highway miles)
• $0.205 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.:      26-A-011                

DATE:                    March 10, 2026

SUBJECT:              Lodging Rates for 2026 FIFA World Cup

EFFECTIVE DATE: March 10, 2026

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

APPROVAL:           Nancy Ruoff (original signature on file)

SUMMARY:            Travel Policy - Lodging Rate exceptions and requirements for FIFA World Cup

This Informational Circular is to announce exceptions to the State Employee Travel Reimbursement Handbook and requirements for lodging during the FIFA World Cup in the Kansas City area during the summer of 2026.

The State Employee Travel Expense Reimbursement Handbook establishes lodging expense limitations for CONUS locations in section 4200(B). The Handbook allows for limited exceptions to the daily lodging rate, including an additional 50% of the allowable CONUS rate when approved by the agency head or designee.

Due to the increased lodging rates during the 2026 FIFA World Cup, agencies may not find lodging in Douglas, Johnson, Leavenworth and Wyandotte counties from June 16th, 2026, to July 11th, 2026, that is less than the allowable rate. If official state travel is required in the impacted area during this time and lodging is required, agencies are strongly encouraged to identify lodging in surrounding areas and commute whenever possible.

If an agency requires overnight travel to the impacted area, an exception for lodging rates in Douglas, Johnson, Leavenworth and Wyandotte counties from Monday, June 8th, 2026, to Wednesday, July 15th, 2026, will be automatically granted.

Agencies must document and attach the following to the lodging payment in SMART:

• The approval of the agency head or their designee (as indicated on the agency DA-115 Agency Authorized Officials & Approved Out of State Travel)
• The required business need for overnight travel in the impacted area
• Three quotes from standard lodging establishments generally used in official state business travel

Agencies must retain records related to this lodging exception for audit purposes. Please note: Agencies must follow all other policies and procedures of the State, including all purchasing rules.

Travel to other US regions impacted by the 2026 FIFA World Cup must be submitted to the Office of Accounts and Reports for special consideration if the lodging rates are expected to exceed the allowable CONUS rate. Such situations will be evaluated on a case-by-case basis.

Travel Handbook and Resources - State Employees Travel Center | Kansas Department of Administration

Please contact ARPreaudit@ks.gov with questions related to this exemption.

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Printable Version

The FIFA World Cup 2026 events to be held in the Kansas City metro area will require resources from various State of Kansas agencies.  Some costs will be covered or reimbursed through funds available from FIFA, Federal, or KC2026 sources while others may require expenditures from state funds.  Due to the magnitude of this event, requests for details of the State of Kansas expenditures associated with the event are expected from multiple sources including, but not limited to, state government, journalists, etc.

As a result, state agencies are being instructed to take action to record all state agency expenditures related to planning, preparing, monitoring, executing, and documenting duties directly related to the World Cup 2026 events.

Agency must track, and will be required to report, World Cup related expenditures as follows:

SHARP Salary and Wage Expenditures:

• Note: Due to the variation in agency Time and Labor setup, agencies will report Gross Wages only for World Cup reporting and a standard rate will be used to calculate the fringe benefit cost

• July 1, 2025 – March 28, 2026: Agencies with salary and wage expenditures for World Cup related planning and preparation during this period are expected to identify and maintain the following information:
  • Agency, Date, Employee Name, Position Number, Position Title, and Gross Wages for any direct time spent planning and preparing for the World Cup

• March 29, 2026 – October 1, 2026:        Agencies with salary and wage expenditures for any direct World Cup related activities during this period must use one of the following methods to identify and maintain the data elements listed above for reporting:
  • Track and report for this period manually as noted for July 1, 2025 – March 28, 2026
  • Add a new SHARP task group for employees to use beginning March 29, 2026, for reporting all hours worked directly related to the World Cup.

SMART World Cup Expenditures: Agencies must track all non-payroll World Cup related expenditures regardless of funding source.  It is up to each agency to track the expenses using one or more chartfield combinations in SMART. One suggested method is to establish a new ChartField2 (a value of WORLDCUP is recommended) and utilize this value on all applicable transactions.  (See the Maintaining Agency-Controlled ChartField Values job aid for instructions on setting up a new chartfield).

• July 1, 2025 – March 28, 2026:  Agencies with non-payroll expenditures for World Cup for this period are expected to review and identify expenditures that occurred during this period and be prepared to report the following information:
  • Agency, Date, Funding Source (KC2026, KDEM, Fee Fund, SGF or other), SMART Supplier ID, SMART Voucher Number, Purpose, and Total Expenditure

• March 29, 2026 – October 1, 2026: Agencies with direct non-payroll expenditures for World Cup for this period MUST RECORD TRANSACTIONS in SMART using a method based on one or more chartfields.                        

Agencies will be provided with a reporting template that will be due to the Office of Accounts and Reports as follows:

Preliminary report containing FY26 World Cup expenditures: Due Friday July 31, 2026

Final report containing all FY26 & FY27 World Cup expenditures: Due Friday Oct. 30, 2026


Printable Version

INFORMATIONAL CIRCULAR NO.: 26-A-013     Supersedes: 25-A-009 

     DATE:                    April 23, 2026

SUBJECT:            Schedule of accounting events relevant to the closing of Fiscal Year (FY) 2026 and the opening of FY 2027

EFFECTIVE DATE: April 23, 2026

CONTACT:              
Lisa Donald - SMART Statewide Accounting -785-296-3699-Lisa.Donald@ks.gov
Christine Foster - ShaRP Statewide Payroll -785-296-2290-Christine.Foster@ks.gov
State Treasurer’s Office - notices@treasurer.ks.gov

APPROVAL:           Sunni Zentner (original signature on file)

SUMMARY:            Schedule of accounting events relevant to the closing of Fiscal Year (FY) 2026 and the opening of FY 2027

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 2026 activity to be completed by June 30^th, SMART will be closed to agencies from Friday, June 26, 2026, through Monday, June 30, 2026.

See attachment:
Appendix A
FY 2026 YE Day By Day Calendar
 

Printable version: 
26-A-013

The FIFA World Cup 2026 events to be held in the Kansas City metro area will require resources from various State of Kansas agencies.  Some costs will be covered or reimbursed through funds available from FIFA, Federal, or KC2026 sources while others may require expenditures from state funds.  Due to the magnitude of this event, requests for details of the State of Kansas expenditures associated with the event are expected from multiple sources including, but not limited to, state government, journalists, etc.  As a result, state agencies are being instructed to take action to record all state agency expenditures related to planning, preparing, monitoring, executing, and documenting duties directly related to the World Cup 2026 events.  Reporting requirements only apply to agencies incurring World Cup expenditures.

Agencies must track and are required to report all World Cup related expenditures as follows:

SHARP World Cup Salary and Wage Expenditures

• SHARP World Cup reporting is necessary for any agency that has staff members supporting any World Cup activities, including planning, execution, and follow-up.
• Use the attached SHARP World Cup Template to complete and submit two reports to the Office of Accounts and Report through the Kansas Service Desk using the category ‘World Cup Reporting’.
  • One Preliminary Report, covering the time period of July 1, 2025 - July 18, 2026, due July 31, 2026
  • One Final Report, covering the time period of July 1, 2025 - October 1, 2026, due October 30, 2026
• Agencies are responsible for tracking employee time and salary expenditures associated with World Cup activities using a method determined by the agency.  OAR recommends creating a SHARP Time & Labor Task Group(s) to identify all World Cup-related work.
• Agencies should use the Payable Time Extract to identify employees who reported time to a World Cup Task Group and to obtain the World Cup hours worked for each pay period.
• Complete one row for each employee, funding source, and pay period combination associated with World Cup activities.  If the employee’s payroll costs are distributed across multiple funding sources, report a separate row for each funding source.
• Due to the variation in agency Time & Labor setup, agencies should record the ‘World Cup Hours Worked’ and ‘World Cup Gross Pay’. The ‘Calculated Gross + Fringe Amount’ column is automatically calculated using a standard factor of 1.35.
• Under the column titled ‘Purpose of the Expenditure’, select the activity that best describes the work performed from the drop-down list provided.
• Include any reimbursement activity if the agency has been reimbursed for the expense.

SMART World Cup Expenditures:

• SMART World Cup reporting is necessary for any agency that has World Cup expenditures to support activities including planning, execution, and follow-up, regardless of funding source.

• Use the attached SMART World Cup Template to complete and submit two reports to the Office of Accounts and Report through the Kansas Service Desk using the category ‘World Cup Reporting’.
  • One Preliminary Report, covering the time period of July 1, 2025 - July 18, 2026, due July 31, 2026
  • One Final Report, covering the time period of July 1, 2025 - October 1, 2026, due October 30, 2026
• Each agency must determine how to track the expenses using one or more chartfield combinations in SMART.  One suggested method is to establish a new ChartField2 (a value of WORLDCUP is recommended) and utilize this value on all applicable transactions.  See the Maintaining Agency-Controlled ChartField Values job aid for instructions on setting up a new chartfield.
• OAR recommends using one of the SMART GL Actuals queries to review and identify World Cup expenditures using filtering based on the agency’s tracking method.
• Report each expenditure at the voucher detail level including the account code(s) and the funding details.
• Under the column titled ‘Purpose of the Expenditure’, select the activity that best describes the expense from the drop-down list provided.
• Include any reimbursement activity if the agency has been reimbursed for the expense.

SMART World Cup Template

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INFORMATIONAL CIRCULAR NO.: 26-A-15            

DATE:                       June 8, 2026

SUBJECT:                 State Agency to Agency Payments – Interfund Vouchers

EFFECTIVE DATE:   June 8, 2026

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

APPROVAL:              Nancy Ruoff (original signature on file)

SUMMARY:                PM 11,969 Agency to Agency Payments

A recent review of SMART Accounts Payable voucher payments identified numerous agency-to-agency payments that were processed through SMART Accounts Payable voucher payment instead of through Interfund vouchers as required per Policy Manual (PM) 11,969 - State Agency to Agency Payments.  Interfund transactions should be the first choice for single or multiple payments for State of Kansas agency-to-agency payments.

The interfund process is the method of recording payment and receipt transactions within or between state agency business units in SMART.  Interfund transactions should be used as the mechanism for the exchange of funds for the purchase of goods and services between two state agencies and when statutory authority allows for transfer of funds or federal grants allow for pass through of federal grant funds in accordance with Policy Manual (PM) 5,002 – Uniform GL Transfer Classification Codes.

In very limited cases, payments cannot be made by interfund, e.g. the State Treasurer cannot accept an interfund for wire fees and quasi agencies do not use the SMART Interfund module.  Otherwise, if the reciprocating agency can accept payment by interfund and the paying agency can transmit by interfund, the monetary transaction should be made through the SMART interfund process in almost all cases. If there is any question regarding this capability, agencies should communicate with each other and confirm prior to utilizing any other payment transaction method.

SMART training materials associated with the Accounts Payable (AP) module in SMART are organized and provide detailed instructions to assist agency staff in processing transactions accurately in the accounting system.

For detailed Policy, Procedures, and training guidelines, please see below.

Interfund Processing Job Aids and Training Guide - Interfunds | smartweb.ks.gov

            Creating a Journal Voucher for an Interfund

            Deleting an Interfund Voucher

            Interfund Processing Training Guide

Department of Administration Finance Policy Manual

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INFORMATIONAL CIRCULAR NO. 26-A-016

DATE:                     June 9, 2026  

SUBJECT:               Agency Notification of HB 2513 Section 54(u) Requirements for FY27

EFFECTIVE DATE: Immediately

CONTACT:             Sunni Zentner (785) 296-7058   Sunni.Zentner@ks.gov

APPROVAL:           Nancy Ruoff (original signature on file)

SUMMARY:            HB 2513 Section 54(u) Requirements

HB 2513 Section 54(u) passed by the 2026 Legislature requires the Department of Administration to implement new statewide pre-award application requirements, funding distribution specifications, certifications, and reporting requirements for all non-governmental organization applicants requesting state appropriated funds for fiscal year 2027 (FY27).  The legislation also implements a retroactive reporting requirement detailing the measurable outcomes during 2016 – 2026 for any such program that receives funding in FY27 and previously received funding in any of the prior fiscal years.  The proviso exempts state funds involving a federal program that requires an agency to maintain consistent or increased state spending for a specific program from these requirements.  The detailed language of the proviso is included at the end of this notification. 

The Department of Administration is providing this advance notification to ensure agencies are aware of the changes that will be forthcoming to processes and procedures for the application, award, fund distribution, and reporting for all non-governmental organization applicants requesting state appropriated funds for FY27 that fall within the parameters of HB 2513 Section 54(u).  Efforts are underway to draft and distribute the additional documents and policies required for implementation including a standardized memorandum of agreement between Dept. of Administration and agencies subject to Section 54(u), an application template to document Section 54(u) requirements and guidance to document the funds/account codes/programs for which reporting is required or exempt.  Failure to implement Section 54(u) for a state fund award that meets the requirements will result in missing data for that award in the required legislative reporting.      

 Implementation of Section 54(u) is anticipated to impact agencies that will accept applications for state appropriated funds subject to Section 54(u) in FY 2027 as follows:

• Agencies awarding funds subject to Section 54(u) will enter into a Memorandum of Agreement with Dept. of Administration detailing the requirements for compliance
• Applicants will be required to complete a standardized template to be issued by the Office of Accounts and Reports that provides all required information specified in the legislation:
  • (1) A statement of purpose, describing the public need that the program is intended to address and its importance to the state of Kansas;
  • (2) clearly defined, measurable outcome metrics, including:
    • (A) Baseline measurements where available;
    • (B) target outcomes for fiscal year 2027; and
    • (C) an explanation of why such outcomes are deemed valuable to the state of Kansas; and
  • (3) a description of how progress toward the stated outcomes will be measured, including data sources and methodology
• Agencies may not award FY27 funding without completed submission of the application reflecting metrics and justification for the program
• All programs awarded FY27 state funding must be funded on a performance-based structure
• Upon award, the recipient shall receive 50% of the FY27 funds awarded
• Agencies will be required to certify and report to the specified parties on the standardized template that the program has demonstrated measurable progress toward the declared outcome metric prior to the remaining 50% of the FY27 award being distributed by the agency
• A written report of the initial application metric submissions, agency progress certifications, and most recent program performance reports will be provided by the Office of Accounts and Reports to the House Committee on Appropriations and the Senate Committee on Ways and Means on or before June 30, 2027 as required by HB 2513 Section 54(u)

 Implementation of Section 54(u) is anticipated to impact agencies that issue awards in FY27 for state appropriated funds subject to Section 54(u) to recipients who also received awards in any fiscal year from 2016 – 2026 as follows:

• For entities that receive FY27 awards, agencies will be required to submit to the Office of Accounts and Reports all available data on measurable program outcomes for any fiscal year from 2016-2026 in which such program previously received state appropriated funds subject to Section 54(u). The Office of Accounts and Reports will compile and report such data to the House Committee on Appropriations and the Senate Committee on Ways and Means on or before June 30, 2027.

Legislative Language: As passed, HB 2513 Section 54(u) reads: 

  (u) In addition to the other purposes for which expenditures may be made by the above agency from the moneys appropriated from the state general fund or any special revenue fund or funds for fiscal year 2027, as authorized by this or other appropriation act of the 2026 regular session of the legislature, expenditures shall be made by the above agency from such moneys for fiscal year 2027 to require all applicants requesting state appropriated funds in fiscal year 2027 to provide the information required by this subsection: Provided, That all applications shall include: (1) A statement of purpose, describing the public need that the program is intended to address and its importance to the state of Kansas; (2) clearly defined, measurable outcome metrics, including: (A) Baseline measurements where available; (B) target outcomes for fiscal year 2027; and (C) an explanation of why such outcomes are deemed valuable to the state of Kansas; and (3) a description of how progress toward the stated outcomes will be measured, including data sources and methodology: Provided further, That no program shall be eligible for funding unless such metrics and justification are submitted with the application: And provided further, That all programs awarded state funding shall be funded on a performance-based payment structure: And provided further, That upon being awarded such funding, such recipient shall receive 50% of the funds awarded: And provided further, That the remaining 50% shall be distributed only upon certification by the above agency to the director of accounts and reports that the program has demonstrated measurable progress toward the declared outcome metrics: And provided further, That at the same time as such certification is transmitted to the director of accounts and reports, the above state agency shall transmit a copy of each such certification to the director of the budget and director of legislative research: And provided further, That the above agency shall review all programs that received funding in fiscal years 2016 through 2026 and compile available data on the measurable outcomes of such programs: Provided, however, That the provisions of this proviso do not apply to funds involving a federal program that requires an agency to maintain consistent or increased state spending for a specific program and conflicts with the provisions of this proviso: And provided further, That the above agency shall submit a written report detailing the initial metric submissions, progress certifications and the most recent performance reports from the fiscal year 2027 programs as well as the historical data compiled to the house committee on appropriations and the senate committee on ways and means on or before June 30, 2027.

Printable Version

INFORMATIONAL CIRCULAR NO. 26-A-017

DATE:                     June 17, 2026  

SUBJECT:               2026 Session HB 2513 Section 54(u) Requirements for FY27 Additional Information

EFFECTIVE DATE: Immediately

CONTACT:              Sunni Zentner (785) 296-7058 OAR.54u@ks.gov

APPROVAL:           Nancy Ruoff (original signature on file)

SUMMARY:             HB 2513 Section 54(u) Requirements

As first announced in Informational Circular 26-A-016, HB 2513 Section 54(u) passed by the 2026 Legislature requires the Department of Administration to implement new statewide pre-award application requirements, funding distribution specifications, certifications, and reporting requirements for all non-governmental organization applicants requesting state appropriated funds for fiscal year 2027 (FY27).  The legislation also implements a retroactive reporting requirement detailing the measurable prior year outcomes for any such program that receives funding in FY27 and previously received funding in fiscal years 2016 – 2026.  The proviso exempts state funds involving a federal program that requires an agency to maintain consistent or increased state spending for a specific program from these requirements.  The detailed language of the proviso is included at the end of this notification.  Failure to implement the proviso for a state fund award that meets the requirements will result in missing data for that award in the required legislative reporting.  Implementation of the proviso impacts all agencies that will accept applications for state appropriated funds during FY27.

Agencies will complete the following actions to assist in meeting the 54(u) requirements:

• Review agency programs that are supported by appropriated state funds to determine which programs are subject to the approval and reporting requirements of HB 2513 Section 54(u). The Office of Accounts and Reports (OAR) will contact each agency to provide a listing of FY26 agency program expenditures to be reviewed by the agency to determine if any are exempted due to federal fund state match requirements per the exemption language in the proviso.

In general, the following criteria define the impacted payments:

• Scope of inclusions
  • Payments made from State appropriated funds:
    • 1000 – State General Fund
    • 1700 – Expanded Lottery Act Revenue Fund
    • 1800 – State Water Plan Fund
    • 1900 – Economic Development Initiatives Fund
    • 2000 – Children’s Initiative Fund
    • 7000 – Kansas Endowment for Youth Fund
    • 8001 – Educational Building Fund
    • 8100 – State Institutions Building Fund
    • 8600 – Correctional Institutions Building Fund
  • Recipient is a non-governmental organization who applies for state funding
  • Payments are processed by the agency using the 55XXXX series account codes
  • Agencies are expected to identify and apply the requirements to any other payments that should be in-scope for the proviso
• Exemptions from Section 54(u) include the following:
  • Required state matching payments for federal programs
  • Direct benefit payments to individuals, or payments made on behalf of the individual
  • Agencies will be asked to provide documentation of the specific federal guidance exempting the program from the proviso to OAR to ensure compliance with the requirements

• Complete attached ‘Memorandum of Agreement – Section 54(u)’ template. 
  • Agencies awarding funds subject to Section 54(u) must enter into a Memorandum of Agreement (MOA) with Department of Administration detailing the requirements for compliance.
  • Please complete the MOA and submit to OAR.54u@ks.gov by no later than June 22, 2026.

• Communicate with program applicants to collect the required information using the agency instruction document.  This must be completed before any FY27 payments are made to the recipient.
  • See the attached document ‘Agency 54(u) Instructions’.

Please note that the Office of Accounts and Reports will be using Workiva as the software to assist in meeting the requirements of Section 54(u).   Workiva is a Cloud-based platform for connected reporting and compliance, enabling organizations to streamline their data management and reporting processes.  Workiva will be used to upload all information completed by the applicants to be awarded funds. This will require at least one agency staff member to register as a user for the Workiva system. Please see the attached document ‘Agency 54(u) Instructions’ for instructions on how to submit the agency contact information for Workiva.

Legislative Language: As passed, HB 2513 Section 54(u) reads:  

(u) In addition to the other purposes for which expenditures may be made by the above agency from the moneys appropriated from the state general fund or any special revenue fund or funds for fiscal year 2027, as authorized by this or other appropriation act of the 2026 regular session of the legislature, expenditures shall be made by the above agency from such moneys for fiscal year 2027 to require all applicants requesting state appropriated funds in fiscal year 2027 to provide the information required by this subsection: Provided, That all applications shall include: (1) A statement of purpose, describing the public need that the program is intended to address and its importance to the state of Kansas; (2) clearly defined, measurable outcome metrics, including: (A) Baseline measurements where available; (B) target outcomes for fiscal year 2027; and (C) an explanation of why such outcomes are deemed valuable to the state of Kansas; and (3) a description of how progress toward the stated outcomes will be measured, including data sources and methodology: Provided further, That no program shall be eligible for funding unless such metrics and justification are submitted with the application: And provided further, That all programs awarded state funding shall be funded on a performance-based payment structure: And provided further, That upon being awarded such funding, such recipient shall receive 50% of the funds awarded: And provided further, That the remaining 50% shall be distributed only upon certification by the above agency to the director of accounts and reports that the program has demonstrated measurable progress toward the declared outcome metrics: And provided further, That at the same time as such certification is transmitted to the director of accounts and reports, the above state agency shall transmit a copy of each such certification to the director of the budget and director of legislative research: And provided further, That the above agency shall review all programs that received funding in fiscal years 2016 through 2026 and compile available data on the measurable outcomes of such programs: Provided, however, That the provisions of this proviso do not apply to funds involving a federal program that requires an agency to maintain consistent or increased state spending for a specific program and conflicts with the provisions of this proviso: And provided further, That the above agency shall submit a written report detailing the initial metric submissions, progress certifications and the most recent performance reports from the fiscal year 2027 programs as well as the historical data compiled to the house committee on appropriations and the senate committee on ways and means on or before June 30, 2027.

Attachments

54(u) And Workiva Walkthrough Video

54{u} Workiva Walkthrough Video Written Transcript

Memorandum of Agreement – Section 54(u)

Questions and Answers – Section 54(u)

Agency 54(u) Instructions

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