Kansas Department of Administration

Audit Reference Information

Aircraft Rental / Lease 

  1. Open-end contract for some locations.
  2. Non-Availability of Executive Aircraft (DA-27) must be completed unless an exemption has been approved by the Governor's office.

Appraisers

  1. Sale of land requires statutory authority.
  2. KSA 75-3043a requires three independent appraisals by individuals appointed by the judicial administrator.
  3. Regents' Institutions - KSA 76-147. Transfer of land requires action in Board of Regents' minutes and two appraisals.

Architects

  1. KSA 75-1250 et seq.

Attorney

  1. PPM 3035 - requires itemization of charges, number of hours and hourly rate.
  2. Must have specific agency statute authorizing hire of attorney or approval from the Attorney General's office.

Employee Award & Recognition Program

  1. L. 2002, Ch. 136 (Senate Bill 429)
  2. KAR 1-29-1a
  3. Division of Personnel Services Web Site
    (https://admin.ks.gov/offices/personnel-services/policies-and-programs/award-and-recognition-program)
  4. Monetary awards must be processed through the payroll system.
  5. Length of Service Awards -- KAR 1-20-2a

Bank Accounts - Service Charges

  1. KSA 75-4202

Board/Commission Members Travel Reimbursement

  1. Specific agency statute authorizing the Board/Commission dictates compensation and travel reimbursement rates.

Change funds (from Imprest Funds)

  1. KSA 75-3078
  2. PPM 9,100

Check Cashing Change Funds (from Benefit Funds)

  1. KSA 75-3728e
  2. PPM 9,101

Claims, Legislative Against the State

  1. KSA 46-907 et seq.
  2. The Revisor of Statutes can address specific questions about this process.
  3. When claims are approved by the Legislature, Central Accounting Services, Financial Integrity Team, prepares the payment vouchers and forwards them to the agency for processing through the agency's normal procedures.

Claims, Outlawed Warrants

  1. PPM 11,965 - no change to this process. Handled by Central Accounting Services, Financial Integrity Team. The Department of Administration generally issues these warrants.

Claims, Prior Fiscal Year

  1. KSA 46-913, 46-923, 46-924, 46-925
  2. PPM 11,966
  3. Must continue to be approved by Central Accounting Services, Financial Integrity Team, prior to processing in STARS.
  4. These payments should not be included in online or data set batches.

Claims, Personal Injury or Property Damage

  1. KSA 46-913, 46-920, 46-922, 46-924, 46-925
  2. PPM 11,967
  3. Must continue to be approved by Central Accounting Services, Financial Integrity Team, prior to processing in STARS.
  4. These payments should not be included in online or data set batches.

Contract Cover Sheets (DA-146)

  1. PPM 10,107
  2. Informational Circular 1277 (11/94)
  3. Payments against DA-146 must be made in accordance with terms of contract.

Copies of Public Records

  1. KSA 45-215 et seq.
  2. PPM 3,066

DISC Approvals

  1. Be aware of KSA 75-7201 et al - $250,000 threshold.
  2. Radio frequency networks and equipment requiring an FCC license are excluded from the approval policies and must continue to be approved by DISC.

Employee Suggestion Program

  1. L. 2002, Ch. 136 (Senate Bill 429)
  2. Payments must be made through the Payroll System.
  3. Division of Personnel Services Web Site
    (http://admin.ks.gov/offices/personnel-services/policies-and-programs/award-and-recognition-program)

Imprest Funds

  1. KSA 75-3058
  2. PPM 10,802

Insurance, Purchase of

  1. KSA 75-4105 requires approval of the Committee on Surety Bonds and Insurance. Fran Welch, Division of Purchases, is the current liaison with this committee.
  2. Payments for insurance acquired through a statewide open-end contract (e.g., auto liability, boiler) may be paid upon notification by the Division of Purchases to do so. The open-end number should be shown on the voucher.
  3. Notary bonds do not require approval.

Moving Expense

  1. KSA 75-3225
  2. Selected agencies have statutes which specifically address moving expenses: 
    KSA 75-5250 Correctional Officers
    KSA 76-727 Board of Regents
    KSA 74-2114 Highway Patrol
  3. PPM 3,607
  4. Some moving-related expenses must be paid through the payroll system.

Official Hospitality

  1. KSA 75-3731
  2. PPM 3,351

Open Records Act

  1. KSA 45-215 et seq.
  2. PPM 3,066

Parcel Delivery Service

  1. PPM 10,753

Petty Cash Funds

  1. KSA 75-3052
  2. PPM 10,752

Postage and Postal Service

  1. PPM 14,002 includes criteria for determining the proper fiscal year for postage charges and postage stamps.

Printing and Printing Equipment

  1. KSA 75-1005
  2. PPM 3,597
  3. Informational Circular No. 1030 (8/90) addresses encumbrance procedures in limited situations.

Prompt Payment Act

  1. KSA 75-6401
  2. PPM 3,102
  3. Calculation of the interest penalty should be shown on the voucher.
  4. Use expenditure subobject code 5280 for the interest penalty.
  5. Utility company late payments do not fall under this statute. However, this law covers late payments for cellular phone services.

Purchasing

  1. Purchasing Memo #88 (we understand this is to be revised).
  • A. Purchases from Blind or Rehabilitation Facilities (KSA 75-3317 through 75-3322).
  • B. Purchases from Correctional Institutions (KSA 75-5276).

Real Estate Lease Agreement (DA-46)

  1. The Division of Facilities Management (DFM) must approve all leases of space.
  2. PPM 10,108
  3. Leases less than $5000 and repairs or capital improvements totaling less than $5000 may be approved by DFM. Changes in this threshold are communicated to agencies by DFM.

Recruiting Expense

  1. KSA 75-3218 (KSA 76-727 for Board of Regents)
  2. PPM 3,802
  3. Governor's approval must be obtained for agencies in the executive branch.

Tax, Federal Excise

  1. Exemption Number: 48-730167K

Tax, Property

  1. K.S.A. 79-201

Tax, Sales

  1. KSA 79-3606
  2. "Exemption Certificate" available from Department of Revenue.
  3. Project exemptions are addressed in KSA 79-3602 and KSA 92-19-66a.
  4. Do not pay federal, state, or local tax on utilities.

Tax, Special Assessments

  1. KSA 12-3501 et seq.
  2. In accordance with KSA 12-3504, the Secretary of Administration must be notified.

Travel

  1. PPM 3,903
  2. Employee Travel Expense Reimbursement Handbook
  3. Employee Travel Tri-fold

Tuition

  1. KSA 75-5519
  2. PPM 3,921
  3. A copy of the agency's tuition criteria should continue to be submitted to Central Accounting Services, Audit Services Team

Warrants less than $5.00

  1. KSA 75-3732(b)

Witness Fees

  1. KSA 28-125, KSA 46-235, KSA 75-3203 (mileage)

 

ADDITIONAL INFORMATION

Requests for journal vouchers or journal voucher prepared by the agency (DA-35) should include a statement that the document being corrected was submitted in accordance with the agency's delegated pre-audit authority agreement.

REFERENCE MATERIAL

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