1. K-State home
  2. »Policies
  3. »PPM
  4. »6300
  5. »Document Completion Procedures

Policies

Internal Audit Office

Kansas State University
214 Anderson Hall
Manhattan, KS 66506-0118

 

785-532-7308
785-532-0186
internalaudit@k-state.edu

Document Completion Procedures

Chapter 6320
Revised July 8, 2014

Table of Contents

.010 Introduction
.020 Forms
.030 Expedite Payments
.040 Expenditure Approval
.050 Special Limitations
  • Advertising
  • Binding or Printing
  • Cellular Telephones
  • Christmas Gratuities or Gifts to Employees
  • Consultants
  • Contractual Services
  • Honorariums
  • Interview Expenses
  • Maintenance Agreements
  • Membership Fees
  • Moving Expenses
  • Phone Expense
  • Professional Lecturers, Speakers, or Entertainers
  • Professional Licenses
  • Purchasing University Surplus Property
  • Purchases from University Employees
  • Radioactive Materials
  • Repairs to Buildings & Fixed Equipment
  • Tuition Payment Policy Statement
.060 Taxpayer Identification Number
.080 Reimbursement For Personal Expenditure
.090 Payments To Persons Who Serve as Subjects For Research Projects
.095 Delegation of IRS Reportability Tracking
.100 Property Damage Or Loss Claims
.110 Kansas Prompt Payment Act
.120 Advance Payments
.130 Use of Imprest Funds
.132 Authorized Use of Imprest Funds
.134 Procedures for Requesting Imprest Funds
.136 Cash Management Procedures for Cash Payments
.138 Repayment of Imprest Funds
.140 Purchasing Postage From U.S. Post Office
.150 Payments For Orders Placed With Government Agencies
.170 FIS Restricted Use Accounts in Overdraft Status
.180 Questions
Related Materials
.210 Index of Expenditure Codes
.220 Officials Authorized to Approve Expenditures
.230 Agency Payment Voucher (APV)
.240 Interdepartmental Interfund Voucher (IDV)
.250 Interfund Order-Transfer Voucher
.260 Encumbrance Form
.270 Encumbrance Correction
.280 Transfer of Payments (Sponsored and Non-Sponsored Projects)
.300 Property Damage or Loss Claim Against State of Kansas

.010 Introduction

Payments for all goods received, services, equipment and capital outlay items must be made on either an Agency Payment Voucher (APV), Interdepartmental Voucher (IDV) or Interfund Voucher (IFV). At the end of each fiscal year, encumbrances are required on all unpaid commitments which will be paid in the following fiscal year and the encumbrances on these unencumbered commitments are established by utilizing the KSU Encumbrance Form PPM Chapter 6320.260.

It is the responsibility of the Division of Financial Services, Accounts Payable office, in accordance with State Statutes, Department of Administration regulations and University policies, to assist the departments in their completing and processing documents for the payment and encumbrance of obligations to ensure the State laws and guidelines are followed in the most expedient and correct manner. The KSU Division of Financial Services, Accounts Payable office serves as liaison between the University and the State Department of Administration. All departments should contact the Division of Financial Services, Accounts Payable office concerning document processing procedures and should not contact the State Department of Administration directly. All documents used in the payment or encumbrance of obligations are completed at the department level and are reviewed and audited by the Division of Financial Services, Accounts Payable office before they are processed. See PPM Chapter 6320.210 for the index of procurement methods by expenditure code.

When errors are made, departments make corrections utilizing the Encumbrance Correction Form PPM Chapter 6320.270 or Transfer of Payment Forms PPM Chapter 6320.280 and PPM Chapter 6320.290. Completion of these documents must be made in compliance with Kansas State University document completion policies and procedures which are based upon Kansas Statutes, Department of Administration regulations and University's policies.

Documents relating to travel reimbursements are found in PPM Chapter 6410 of the Policy and Procedures Manual and documents relating to purchasing are found in PPM Chapter 6310.

This revised chapter supersedes all previous document completion procedures.

.020 Forms

The three forms used to make payments are:

  1. Agency Payment Voucher (APV):  Use APV for making payments for goods and services between Kansas State University and a vendor.
  2. Interdepartmental Interfund Voucher (IDV): Use IDV for making and receiving payments for goods and services between Kansas State University departments and may be used as an order or as an invoice.
  3. Interfund Voucher (IFV): Use IFV for making and receiving payments between State of Kansas agencies and may be used as an order or as an invoice. 

.030 Expedite Vouchers

There are guidelines to be followed in determining if a voucher should be paid as an expedite payment. Normally an expedite payment is a procedure reserved for one of the situations listed below:

  1. Payment of utility bills that must be paid in a 5-day period or subject to late charges.
  2. Large amounts that must be paid in a 10-day period or subject to late charges.
  3. Payment made by established date will result in a substantial discount.
  4. Critical payments that will be reviewed by the Division of Financial Services and processed accordingly.

All Expedite vouchers must provide a justification as to why the expedite procedure is being used.

.040 Expenditure Approval

All expenditures are to be approved by the president or those to whom the president has delegated this authority. Therefore, the officials of the University listed in PPM Chapter 6320.220 have been delegated the authority to approve expenditures from the accounts under their respective jurisdiction.

The officials named in PPM Chapter 6320.220 may authorize one or more of their employees to sign on their behalf. An employee so authorized is to complete the signature block in one of the following methods:

  1. By inserting the official's name (by hand, typewriter or rubber stamp) and adding their own signature or initials,
    or
  2. By inserting their own signature and adding either above or below (by hand, typewriter or rubber stamp) "For (insert official's name here)".

Such signatures will be accepted by the University offices without advance notification. Please understand that the appropriate official whose name appears in PPM Chapter 6320.220 has the same responsibility for the action as if he had personally signed.

Vouchers that include travel expenses or other personal reimbursements to department heads, deans, directors, vice president or provost are to be approved in the usual manner and, in addition, are to be countersigned by their immediate supervisor (dean, director, vice president, provost or president). The countersignatures are to be in an appropriate block or other unused space if necessary.

.050 Special Limitations

The following special limitations need to be followed carefully.

ADVERTISING

Refer to PPM Chapter 3350, Advertising Policy for current use guidelines.

BINDING OR PRINTING

Must be purchased through University Printing Service (or waiver required).

CELLULAR TELEPHONES

Refer to PPM Chapter 6330, Cellular Devices for Business Purposes.

CHRISTMAS GRATUITIES OR GIFTS TO EMPLOYEES

Refer to PPM Chapter 4812 for additional information regarding Retirement Recognition Gift Policy.

CONSULTANTS

As follows:

Consultant fee payments for individuals who have not been employed by the State of Kansas during the current Kansas withholding tax year (January through December) and are not now employed and who occasionally participate as consultants for short periods in a specific manner; and governmental, nonprofit, private or other organizations, other than State of Kansas agencies, may be paid a consultant fee of less than$5,000. If the fee will be $5,000 or more, please contact the Purchasing Department for procedure. Allow at least 60 days for the obtaining of competitive bids and awarding of the contract agreement. No work shall start or obligations and costs be incurred until the finalized contract or agreement is received. The travel, lodging, subsistence, special preparations and qualifications should be taken into consideration in determining the amount of such fees.

All payments for consultant fees must be supported by an invoice and a copy of the consultant's written report (if available).

The following information must be shown on the APV.

  1. The name of the consultant.
  2. The nature of the services (such as: statistical analysis of data; participation on project advisory committee; specified medical service to eligible beneficiaries).
  3. How the fee was determined, such as: (1). Based on rate per day or hour worked. Show the rate and the actual dates and hours if applicable. (2). Based on a rate per unit of service rendered, such as number of patients treated by a physician. Show the rate and the number of units of service rendered, and the beginning and ending dates of the overall period of service. (3) Based on some other basis. Show the basis for determining the fee and the beginning and ending dates of the period in which the services were rendered.
  4. For sponsored projects, the relevance of the services to the grant-assisted project or program, if not apparent from the nature of the services.

CONTRACTUAL SERVICES

Follow the procedures for consultants unless prior approval is obtained from the Purchasing Department in the Division of Financial Services for direct purchase in the case of emergencies or when no competition exists.

HONORARIUMS

An honorarium is a payment for a service for which custom or tradition prevents a set price from being determined. Honorarium services include giving speeches, making public appearances, participating on panels, or writing publications. An honorarium 's intent is to show appreciation for participation in special or non-recurring activities, where a fee would normally be required. Honorariums may not be paid for interview expenses or for services rendered when an invoice has been received by the university. Honorariums cannot be paid to persons who have been employed by the State of Kansas during the current Kansas withholding tax year (January through December).

If payment in advance is needed, the following statement should be typed at the bottom of the description area on the APV: "This voucher is submitted to secure a warrant to be delivered to the payee upon completion of the activity indicated." Honorarium expenses are to be coded "E2620" which are taxable to the recipient, therefore, name, address, and social security number are required. The description area of the APV must include the name of the event, as well the location and the dates of the event. Indicate what the services rendered were for. For example, "guest lecture on January 11, 2006, at Kansas State University Big XII conference room, regarding veterinary medicine in dogs."

Travel expenses which are substantiated by receipts can be reimbursed under sub-object code "E2621" which will not be reported as taxable income to the recipient. All expenses under this code MUST BE SUBSTANTIATED BY RECEIPTS. If receipts are not available for these expenses, the payments must be coded "E2620" and are included in the amount reported. Please note that receipts will not be required for reimbursement of meals provided it does not exceed the federal allowable rate. If cost exceeds this rate, receipts must be attached. If receipts are not available, the difference between the amount claimed and the federal allowable rate would be 1099 reportable and coded "E2620". The amount up to federal rates should be coded "E2621".

For mileage, if the reimbursement for mileage is equal to or less than the federal allowable rate, the amount would be paid as non-reportable and classified under expenditure code "E2621". If the amount exceeds Federal allowable rates, the difference between the amount claimed and the Federal allowable rate would be 1099 reportable as income and classified under expenditure sub object "E2620".

INTERVIEW EXPENSE

Payments for interview expenses to unclassified employees for a position having the academic rank of instructor or higher, the equivalent of such rank, or for an unclassified position without faculty rank are limited to the applicant's actual and necessary travel and subsistence expenses. The academic rank of the position being filled as well as the type and amount of expenses are to be shown on the APV. These interview expenses are to be coded "E2610".

MAINTENANCE AGREEMENT

Department heads may sign annual equipment agreements with the manufacturer or authorized distributor for $5,000 without taking bids. The following statement should be typed at the bottom of the description area on the APV: "Agreement with manufacturer" or "Agreement with authorized distributor", whichever applies. The signed agreement along with a Contractual Provisions Attachment (DA-146a) must accompany the APV. For maintenance agreements costing $5,000 or more, contact the Purchasing Office, (785) 532-6214 for procedure. See PPM Chapter 6310 for a sample form and preparation instructions for a DA-146a.

MEMBERSHIP FEES

Memberships must be in agency name. If no agency membership is available, then all efforts should be made to get the membership name in the individual and institutional names. If this is unavailable, the flag "institutional membership not available" must be added to the payment voucher. A clear benefit to KSU must be included in the description of the payment voucher if the membership is not in KSU's name.

MOVING EXPENSES

Moving expenses are not permitted by State Board of Regents, except as authorized by Kansas Administrative Regulation 1-16-2b or K.S.A. 76-727.

Kansas Administrative Regulation 1-16-2b provides that, ... "Whenever an agency requests an employee to move from his current duty station to a permanent duty station in another location within the state and which move would require a change in the employee's residence, the agency shall pay reasonable moving expenses for the employees household goods. Provided: Moving expenses may not be paid for an employee who asks to be moved to another location when such request is for his own convenience and not for the good of the service." For this purpose reasonable moving expenses are considered to be the lower of actual moving expenses as supported by receipts or the lowest estimate from three commercial moving firms.

K.S.A. 76-727 provides that "Reimbursement for moving expenses may be made to applicants for all positions in the unclassified service under the Kansas Civil Service Act at state educational institutions if such reimbursement is from private funds provided to the state educational institutions by the endowment associations or other affiliated corporations of such state educational institutions.

Departments responsible for reimbursement of moving expenses must ensure that:

  • The applicant is required to sign an agreement that if the applicant leaves the position of employment within one year from the beginning date of employment, the applicant will reimburse Kansas State University the full amount paid for moving expenses. (Form DA-22 "Agreement for Reimbursement of Moving Expenses").
  • Reimbursement for mileage will be at the state mileage rate. Actual gas receipts will continue to be accepted for reimbursement.
  • The amount to be paid for moving expenses shall not exceed the amount of the actual moving expenses verified by receipts. If a moving company is used to transport an employee's effects, then three bids must be obtained.  Payment for commercial moving is restricted to the lowest of the three bids.
  • Taxable reimbursements will now be paid through the university's payroll systems and nontaxable reimbursements will now be paid through the university's APV process. All transactions will be generated from the Division of Human Resources and this will ensure the appropriate reporting of moving expenses.
  • The payment method for reimbursement paid through the payroll systems will be the same as the method currently used in receiving the employees paycheck, i.e. direct deposit. The remainder will be paid through the APV process and will be deposited into the employees designated account in HRIS.

Moving and relocation expenses are reimbursable for in-state and out-of-state unclassified applicants (new hires).

The following expenses are considered non-qualified moving expenses that must be paid through the payroll system and are included in taxable income.

  • Expenses related to one pre-move trip to look for a new residence.
  • Meal allowance while en-route from the old residence to the new residence (must be a move of at least 30 miles.)
  • Subsistence expenses while occupying temporary quarters for a period of 30 days.

The following items are also considered non-qualified moving expenses that are paid through the payroll system and must be taxed when the new work location is less that 50 miles further from the former residence that was the former place of work.

  • Lodging en route from the old residence to the new residence (must be a move of at least 30 miles.)
  • Cost of moving personal effects.
  • One way mileage at the standard state rates.
  • Temporary Storage (defined as 30 days or less.)

When the work location is at least 50 miles further from the former residence that was the former place of work, the following moving expenses are considered qualified moving expenses that are paid through the APV process and are not taxed.

  • Cost of moving personal effects.
  • Mileage and lodging en route while moving from the old residence to the new residence.
  • Temporary storage (defined as 30 days for less.)

All requests for reimbursement submitted to the KSU Foundation require the original bill of lading be attached.

If a moving company is used to transport an employee's effects, then three bids must be obtained. Payment for commercial moving is restricted to the lowest of the three bids.

PHONE EXPENSE

Refer to PPM Chapter 3310, Telecommunications for additional policies and procedures.

PROFESSIONAL LECTURERS, SPEAKERS, OR ENTERTAINERS

All contractual and financial arrangements associated with professional lecturers, speakers or entertainers must follow standard University business procedures. Contracts are to be signed by the supplier, Department Head and Dean and submitted to the Division of Financial Services, Purchasing office, for approval before either party obligates itself in any manner. The fund and KSU account numbers from which the contract is to be paid are to be shown on the contract.

PROFESSIONAL LICENSES

Processing requirements, when paying for professional licenses of faculty and staff, is determined the following:

Reportable Employee Fringe Benefits

A professional license is determined to be a reportable employee fringe benefit if the license is for an initial exam (CPA, bar, medical, dental, etc.), or if it is a requirement to meet the minimum qualifications for a job. When the professional license meets these criteria, then the related payment must be process through University Payroll. Payroll will update the employees payroll records with the appropriate taxable fringe benefit information.

Non-reportable Cost of Operations

If, however, the license is ordinary and necessary for carrying on University operations, i.e. CDL, food services handlers, asbestos licensing, nursing renewals, then it is considered to be a cost of University operations and it is not reportable or taxable to the employee. When the license meets these criteria, then the related payment can be processed through the Division of Financial Services, Accounts Payable office for reimbursement to the employee or direct payment to the licensor.

PURCHASING UNIVERSITY SURPLUS PROPERTY

In order to minimize the possible appearance of conflict of interest, employees of a department should not purchase surplus property condemned and offered for sale by their department or any University department unless such property is advertised for sale by published notice and is subject to competitive bidding (K.S.A. 46-233).

PURCHASE FROM UNIVERSITY EMPLOYEES

University departments should use caution when buying goods or service from its own employees either as individuals or members of partnerships or closely held corporations in order to avoid problems related to conflict of interest and/or payment in excess of established salary.

RADIOACTIVE MATERIALS

Must have prior approval from the Director of Public Safety for either purchase or lease.

REPAIRS TO BUILDING & FIXED EQUIPMENT

Must be approved by the Assistant Vice President for Facilities, Division of Facilities.

TUITION PAYMENTS

The payment or sponsorship of tuition and fees is generally allowable with grant funds, when the sponsored award specifically designates funds for research training or student aid. Non-grant funds may also be used when they are a matching commitment to a grant or when (with the exclusion of appropriated funds) they are used to pay for the tuition and fees of graduate students (e.g. enrolled in an advance degree program).

A series of questions has been developed and is presented on the E-Form document titled "Payments To/On Behalf Of Individuals With Object Codes 56XX". The information presented on this document is intended to provide guidance on the reportability and routing of payment documentation for sponsored tuition and stipend payments made to individuals.

.060 Taxpayer Identification Number

The vendor's taxpayer identification number and address is needed for all payments regardless of the object code assigned to the payment.

The taxpayer identification number to be used on an APV is either:

  1. The 9 digit Federal Identification number used by businesses, or legal entities, such as corporations, trusts, estates, partnerships and by individuals in connection with their business.
  2. The 9 digit Social Security number used by individuals whose services being paid for have no connection with a business as described above.

Please note that:

  1. When the payment is to several joint payees and the joint payees do not have or plan to secure a joint employer identification number, you ordinarily should report the number of any one of the payees (clearly linked with the name of the payee to whom it belongs).
  2. An individual in business for himself who has both a social security number and an employer identification number should use his social security number as his identification number if the payments are being made to him as an individual; or his employer identification number if the payments are being made to the trade name of the business and the business is subject to employment or excise taxes.

The reporting of a taxpayer identification number is required under Internal Revenue Code Section 6109 (a) (2) & (3). A payer is subject to a $50 penalty each time he fails to obtain an identification number from one of his payees, unless he filed an affidavit that the payee refused to provide a number. A payee is subject to a $50 penalty each time he refuses to obtain a number and give it to his payers. These penalties are prescribed by Internal Revenue Code Section 6676.

The Internal Revenue Services has prescribed a printed form for use by payers in requesting identifying numbers. This form is the "Payer's Request for Taxpayer Identification Number and Certification" (Form W-9) which can be secured from the Division of Financial Services, Accounts Payable office, Room 220, Anderson Hall. Please note that the front and reverse sides of Form W-9 contain guidelines to aid the vendor/payee in determining the proper identifying number to report.

In order to avoid the penalty for failure to provide a "taxpayer identification number" where required, each department should secure the proper reporting number by contacting all necessary vendor/payees. If request forms mailed to the vendor/payees are returned by the U.S. Post Office as being "undelivered" the copy of the envelope and its contents or other substantiating documentation should be forwarded to the Division of Financial Services for forwarding to the State Division of Accounts and Reports. This is necessary so that the reasons for failure to report the vendor/payees number can be maintained as evidence of compliance with the law in the event that issue arises. In the event a new address is secured for any payee for which a number has not been secured, a new request should be directed to the vendor/payee's new address when the department learns of such address.

If after making several reasonable requests, you are still having difficulty securing numbers from any vendor/payee, the department should complete Affidavit (Form DA-85) with supporting documents and forward them to the Division of Financial Services, Accounts Payable office, Room 220 Anderson Hall so that the appropriate action may be taken. A supply of the affidavit forms are also available from the Accounts Payable office.

In the University Financial Information System (FIS) the taxpayer identification number is incorporated as an integral part of the vendor number. The tax identification number usually does not vary for a vendor. As a result this number in itself is not adequate for vendors with multiple addresses. For example, a vendor may have one tax ID number, but does business with the University from a variety of addresses. To handle this need, a supplier may have multiple STARS suffixes, one for each address.

.080 Reimbursement for Personal Expenditures Made on Behalf of KSU

University officials are encouraged to charge all purchases of supplies and services made in behalf on the university to the BPC or pay directly to the vendor using the APV process. However, in some instances it may be necessary for University officials to pay for items received. In those cases the individual should obtain an itemized receipt marked "Paid" from the vendor, sign the receipt, and present the receipt to their department for reimbursement.

The department needs to prepare and forward an APV in the usual manner with the original signed receipt attached behind the original APV. It must be noted in the description area of the APV that the payment is for a personal reimbursement.  The flag "Property of Kansas State University". Will be Retained by the department." must be attached to any reimbursement for a commodity. The Division of Financial Services recommends that credit card number be blacked out when a credit card statement or receipt is provided as substantiation for personal reimbursements.

In order for an employee to be reimbursed for business use of a personal cellular phone, an itemized billing listing all calls must be submitted. Any reimbursement will be for reasonable costs in excess of the base plan including additional fees such as roaming fees or other fees and taxes incurred as a direct result of the business use. Business calls are to be highlighted on the itemized billing statement and attached to the voucher. The department is responsible for ensuring that the department head or designee has approved these reimbursement costs in writing.

The following approval statement is to be submitted with each reimbursement voucher.

(Name of Person Requesting Reimbursement) is requesting your approval for payment of the following monthly cellular phone charges.

(Statement Date - Include Statement Beginning Date and Ending Date)
(Reimbursement Amount)

I certify that the requested reimbursement amount is for charges incurred while on official state business.

(Date) (Signature of Person Requesting Reimbursement)

Approved:

(Date) (Department Head or Designee)

Submit a copy of the itemized billing. Reimbursed charges are to be highlighted.

DEPARTMENT HEADS MAY NOT APPROVE THEIR OWN REIMBURSEMENTS.
When these APVs have been signed by the Department Head (and Dean when appropriate) they are to be forwarded to the Division of Financial Services in the usual manner for processing. See Approval PPM Chapter 6320.040.

.090 Payments to Persons Who Serve as Subjects for Research Projects

Research participants are frequently engaged by Kansas State University to test products and to complete surveys and questionnaires. For their participation these individuals are generally paid a fee. In fulfilling the financial responsibilities of the university, KSU must comply with IRS and state regulations concerning these payments while protecting the participant's personal information.

When trained participants are used to complete tests, their skill set, the materiality of the payment and the frequency of their participation require the university to establish the participant as an employee through the University Payroll Services.

When the research being conducted will not require trained participants, and the anticipated payment for participation is not material, then the following procedures may be used to meet state and IRS regulations.

Kansas State University has several methods for dispersing funds to research participants: State of Kansas check, cash payment and gift cards.

  1. State of Kansas checks are issued directly to the participant upon completion of an Agency Payment Voucher (APV). This payment option is outside the scope of the delegated tracking authority, and social security numbers and W-9's must be provided to the Division of Financial Services when processing the payment document.

  2. Cash payments are dispersed from central Imprest funds through a principal investigator (or other university employee responsible for research) directly to the participant.

  3. Gift cards, which are sometimes purchased with cash advances but may also be purchased directly for research participants, are considered by the IRS to be a cash equivalent. (Gift cards should not be purchased with the Business Procurement Card.)

See PPM Chapter 6320.134 for information on how to request Imprest funds for disbursement to research participants.

In order to maintain proper cash control procedures departments, who choose to use the Imprest fund and disburse through cash or gift cards, are required to confirm the payment to the research participant by providing the Division of Financial Services an accounting of the disbursement. Because of the sensitive nature of some tests, it is not necessary to provide a detailed explanation of the nature of the test. See PPM Chapter 6320.136 for proper procedures on cash management when using the KSU Imprest Account.

Note: This cash control procedure is applicable regardless of whether or not a department has accepted the tracking of IRS reportable payments.

.095 Delegation of IRS Reportabilty Tracking

To ensure compliance with IRS and state guidelines and to improve the safety of participant information, the Division of Financial Services will delegate the tracking of 1099 reportable participant payments upon the request of the department conducting the research. The delegation process is only applicable when the payment method selected is cash or gift card.

In order to receive this delegated authority for tracking research participant payments each Kansas State University department must fill out the Delegation of Authority form, see sample. The form can be completed by going into eForms/Accounting/Delegated Authority. This will assign a document number to the form, which will need to be referenced on the Imprest request and the Imprest repayment documents.

When the delegation of this responsibility is approved the department conducting research will be required to retain an accounting of each paid research participant and the amount that each individual received as cash or in gift cards. When the total amount that a participant has received reaches $600 or more during a single calendar year, then the department is required to provide the Division of Financial Services the participant's name, address, social security number, IRS form W-9, and a reference to the Agency Payment Vouchers (APVs), which were used to disperse payments to the participant during the course of the year. This data must be received by the Division of Financial Services by no later than December 1st in order to ensure that the information is provided for calendar year tax reporting by the State of Kansas.

Departments who assume this responsibility for tracking and reporting will assume the risk of fines and penalties for any failure to report taxable income.

If a department chooses not to assume the delegated responsibility for tracking participant payments, then the Division of Financial Services must continue to receive the participant's name, address, social security number and an IRS form W-9 to support each payment request.

.100 Property Damage or Loss Claims

Payment may be requested by a University employee or other person for damage to or loss of their personal property if:

  1. The damage or loss occurred while the employee was acting within the scope of the employee's office or employment.
  2. The damage or loss did not occur as a result of negligence on the part of the employee.
  3. The damage to or loss by a non-employee was caused by the negligence of the state or an agency, officer or employee thereof.

Such payments are limited to $1,000 without special legislative action. Claims for such payments should be prepared and submitted as follows:

  1. Prepare a "Property Damage or Loss Claim Against the State of Kansas", form AR-98. For a usable form, see PPM Chapter 6320.300.
  2. Send the original and one copy of the completed "Property Damage or Loss Claim Against the State of Kansas" (form AR-98) to the Division of Financial Services, Accounts Payable office with an APV which has been prepared to pay the claim. Such APVs should show the object code "E5230" (property damage claim) as well as a brief description of the claim with a reference to the attached AR-98 form and one of the following certifications in the description area. The certification must be signed by the agency head, an original signature is required.

a. For claims filed by the state employee acting within scope of employment:

I hereby certify that the above stated claim has been investigated by the agency and that the property damage or loss occurred while the officer or employee was acting within the scope of such office or employment and that the property loss or damage, in my opinion, did not occur as a result of negligence of the claimant.

Date__________ Signed______________________
Agency Head

b. For claims filed by non-state employee or state employee not acting within scope of employment:

I hereby certify that the above stated claim has been investigated by the agency and that the property loss or damage, in my opinion, was caused by negligence of the state or this agency, officer or employee thereof.

Date__________ Signed_____________________
Agency Head

  1. Attach as many of the following supporting documents as are obtainable.

    a. Statements from other officers or employees having knowledge of the events surrounding the claim.

    b. Police Reports.

    c. Internal security investigation reports.

    d. Insurance company reimbursements to the claimant.

    e. Condition and age of the damaged or lost property before and after the incident when applicable.

    f. All other factors relevant to the claim.

.110 Kansas Prompt Payment Act

Instructions for Payment of Finance Charges

Required (Prompt) Payment Date Defined. K.S.A. 75-6403 (b) requires state agencies to pay the full amount due for goods or services on or before the 30th calendar day after the date the agency receives such goods or services, or the bill for the goods and services, whichever is later, unless other provisions for payment are agreed to in writing by the vendor and the state agency. NOTE: If the 30th calendar day noted above falls on a Saturday, Sunday, or legal holiday, the following workday will become the required payment date.

K.S.A. 76-6403 (b) defines the date goods or services are received as the date such goods or services are completely delivered and finally accepted by the state agency. The date the payment is made by the state agency is defined as the date on which the warrant or check for such payment is dated, i.e. warrant issue date.

Written Request from Vendor for Payment Required. If full payment is not made on or before the 30th calendar day, the vendor may make a written request for payment to the department head. The vendor's request is to include the name of the department obligated to make the payment, the date the department received the goods or services and the date the vendor sent the bill for the goods or services to the department.

Interest Penalty. Upon receipt of the vendor's written request for payment, the department is then subject to an interest penalty of 1.5% per month which is to be paid from the first day after the required payment date until seven days after the payment voucher is sent to the State Division of Accounts and Reports. However, no interest penalty is due the vendor if full payment is made on or before the 15th calendar day after the required payment date or if the vendor fails to request payment within four months after the required payment date.

The department should prepare and forward an APV in the usual manner with the following inclusions:

Date interest penalty begins
Date interest penalty ends
Number of days interest penalty owed.

A worksheet for computing the interest penalty due and an example for completing the worksheet and APV are below.

Vendors Request for Payment Disputed by Department. If a department denies liability and alleges grounds to not make payment, the department is required to inform the Division of Financial Services in writing of the grounds for not making payment.

Interest Penalty Computation Worksheet:

1. Payment Amount____________________________
(Amount)
2. Date goods or services are billed or received, whichever is later.____________________________
(Date)
3. Required payment date (30th calendar day after item #2 above).____________________________
(Date)
4. 15th calendar day after the required payment date (item #3 above).____________________________
(Date)
5. Voucher number and date payment voucher sent to Division of Accounts & Reports (obtain from KSU Accounts Payable office).____________________________
(Voucher No./Date)
6. Date bill is paid (Warrant issue date-obtain from KSU Accounts Payable).____________________________
(Date)
a. Date interest charge begins (day after required payment date-item #3above).____________________________
(Date)
b. Date interest charges end (7 days after payment voucher sent to the Division of Accounts & Reports-item #5 above).____________________________
(Date)
c. Number of days interest to be charged-(item "a" minus item "b").____________________________
(Date)
d. Interest penalty due ___________ x .000493
(Principal) (daily % Rate 18% - 365)
x ________________________ (Number of days interest)
____________________________
(Amount)

Interest Penalty Computation Examples:

 Example 1Example 2Example 3
Payment Amount$ 100.00$ 100.00$ 100.00
Date goods or services or bill received, whichever is later11-01-0111-01-0111-01-01
Required payment date (30th calendar date after (11-1-92)12-01-0112-01-0112-01-01
15th calendar after the required payment date12-16-0112-16-0112-16-01
Date payment voucher sent to Division of Accounts & Reports11-05-0111-30-0112-19-01
Date bill is paid (warrant issue date)11-07-0112-04-0112-21-01

Example 1: No interest penalty is due the vendor since the actual payment date (11-07-01) is before the required payment date (12-01-01).

Example 2: Even though the actual payment date (12-04-01) is after the required payment date (12-1-01), no interest penalty is due the vendor since the actual payment date (12-04-01) is on or before the 15th calendar day after the required payment date (12-16-01) and the required payment date (12-16-01) and the vendor's bill was paid in full.

Example 3: Since the actual payment date (12-21-01) is after the 15th calendar day after the required payment date (12-16-01), the agency owes the vendor an interest penalty of $1.23. The interest penalty is computed as follows:

Date interest charge begins (day after required payment date)

12-02-01

Date interest charge ends (7 days after payment voucher sent to the Division of Accounts and Reports)

12-26-01

Number of days interest to be charged (12-02-92 through 12-26-92)

25**

Interest penalty due
$100.00 x .00493 x 25
(principal) (daily % rate (number of days
18% - 365) interest)

$1.23

**Please note that even though the bill was paid on 12-21-01, the state agency must pay the vendor interest through the seventh day (12-26-01) after the payment voucher is sent to the Division of Accounts & Reports.

 

.120 Advance Payments

The following procedure is to be used when requesting advance payments to vendors who require that the remittance accompany the order. Advance payments to vendors are reserved for situations where an advance payment is required by the vendor or a cost discount is allowed. Advance payments are not allowed to make full payments for obligations when not required by the vendor. Circumstances may arise where payment is required immediately at the time of completion of services. The following guidelines should also be used in this instance as well.This procedure applies to all vendors requiring advance payments except governmental agencies. See 6320.150 for procedures for making advance payments to governmental agencies.

When requesting an advance payment the department needs to prepare and forward an APV in the usual manner with the following exceptions and additions:

Add the following statement at the bottom of the description area.

"The voucher is submitted to secure an advance payment for the above item(s). I will be responsible for the receipt of these items or I will take action to recover this advance payment."

Signed_______________________________________
Department Head

When an APV and the special statement thereon, have been signed by the Department Head (and Dean when appropriate) they are to be forwarded to the Division of Financial Services, Anderson Hall, Room 220. Please be sure documentation is attached to show that prepayment is required by the vendor.

Also if the warrant is to be returned to the department for mailing to the vendor, please attach a return notice to the face of the remittance copy of the APV. Otherwise the warrant will be mailed to the vendor by the Division of Financial Services.

.130 Use of Imprest Funds

Transactions which demand immediate attention may be paid through the University's Imprest Fund with the issuance of an imprest fund check. Since the imprest fund is limited, please call the University Division of Financial Services at (785) 532-6202 to inquire about the availability of funds. The following represents authorized uses of imprest funds as well as their corresponding document completion procedures.

.132 Authorized Use of Imprest Funds

K.S.A. 75-3072 and K.S.A. 75-3078 describes the authorized use of local imprest funds. The authorized uses are:

1. To establish Change funds. See PPM Chapter 6120.

2. To fund transactions which demand immediate attention. In general, the imprest fund is to be used in exceptional situations.

Please keep in mind that the imprest fund may be used only when the transaction demands immediate attention and cannot be used to pay current accounts or services for which costs were known in sufficient time for a check to be received from Topeka.

3. Advances may be made from imprest funds for certain types of travel situations.

a. Advance payment for traveling expenses is authorized in hardship cases and in exceptional circumstances such as when the traveler is required to handle the traveling expenses of other persons, such as students. (See K.A.R. 1-16-1a)

b. Advance payment for travel outside the continental United States.

4. To pay amounts to employees to correct payroll errors. Under provisions of K.S.A. 75-3072, in no event may any such imprest fund be used to pay regular employee salaries, except that imprest funds may be used to pay amounts to employees to correct payroll errors in accordance with procedures and limitations adopted by the Secretary of Administration.

The use of the imprest fund to pay amounts to employees to correct payroll errors is authorized when the agency determines that the use of existing payroll procedures to reimburse the employee (e.g., retroactive earnings adjustment on next paycheck or paycheck adjustment in the next off-cycle warrant), would create a financial hardship for the employee.

5. Advances may be made from imprest funds to pay research subjects. See PPM Chapter 6320.090 Payments to Research Participants for further information.

.134 Procedures for Requesting Imprest Funds

Since the University's Imprest is a limited fund, please contact the Accounts Payables Office at (785) 532-6202 about the availability of funds prior to the intended use of those funds. Upon confirmation of availability, please prepare and forward an APV (Agency Payment Voucher) to 220 Anderson Hall, at least 48 hours in advance in order to guarantee the funds will be available at the time they are needed.

Prompt repayment is also essential. Past due repayment reminders will be sent out 30 days after the original request indicates should be repaid, for example if it is travel advance then reminders will be sent out 30 days after the trip ends. If a department receives 3 past due reminders in the mail regarding one Imprest request, then all Imprest requests for that department will be denied until all outstanding Imprest requests have been repaid.

Procedures for Establishing a Change Fund

Once the Application to Establish a Change Fund form DA-74, has been approved by Kansas State University's Division of Financial Services and the State of Kansas's Director of Accounts and Reports then an APV can be created to request imprest funds. Change fund procedures can be found in PPM Chapter 6120.

An APV needs to be created to obtain funds to establish or increase a change fund. When completing the APV in eForms the following steps should be taken:

  1. On the header tab in eForms, the check type should be "Imprest Request".
  2. The vendor should be "Commerce Bank/Cash" with an "A" in the payment indicator.
  3. The document should have the appropriate funding line, using object code A1150.
  4. In the description of the document, please indicate whether you are establishing or increasing a change fund and what the change fund number is. Also include in the description what denominations are need and the amount of each denomination.
  5. Once the document is signed by someone with signature authority, send the original document and a copy of the document to Division of Financial Services, 220 Anderson Hall.

Procedures for Direct Payment to Vendors

An APV needs to be created to obtain funds to pay vendors for an approved exceptional situation. When completing the APV in eForms the following steps should be taken:

  1. On the header tab in eForms, the check type should be "Imprest Request".
  2. The vendor name should be the same as the invoice; there should be an "A" in the payment indicator.
  3. The document should have the appropriate line of funding.
  4. The description block should contain information regarding what is being purchased. Also, include in the description block a date that the check is needed by.
  5. It should be signed in the Department Purchasing/Payment Certification block by the department head.
  6. The document should be reviewed by the preparer for accuracy, then the original document and a copy of the document should be sent to the Division of Financial Services, 220 Anderson Hall.

Once the document has been audited and the check is ready the Division of Financial Services will notify the department when the check is ready.

Procedures for Travel Cash Advances

Cash Advances for Student Travel

Cash advances up to $3,000 are issued from the Imprest Fund to cover official travel expenses of student groups, such as debate or judging teams.

An APV needs to be created to request funds for a cash advance to cover student travel. When completing the APV in eForms the following steps should be taken:

  1. On the header tab in eForms, the check type should be "Imprest Request".
  2. The vendor should be the faculty member responsible for the student group, there should be an "A" in the payment indicator.
  3. The document should have the appropriate line of funding.
  4. The description block should contain a list of the students participating, name of the event, location, dates of events, travel request number (for out-of-state travel). Also, include in the description block a detail of the estimated expenses and a date that the check is needed by. If per diem is being issued for students travel, then the per diem needs to be delivered to the individual it was allotted to or actual receipts need to be obtained. If the per diem is being issued (money handed) to the individual responsible for the trip, then a signature page that verifies the allocation of the funds to the student travelers should be signed by the students receiving funds.
  5. It should be signed in the Department Purchasing/Payment Certification block by the department head.
  6. The document should be reviewed by the preparer for accuracy, then the original document and a copy of the document should be sent to the Division of Financial Services, 220 Anderson Hall.

Once the document has been audited and the check is ready the Division of Financial Services will notify the department when the cash advance is ready.

The faculty member who receives the advance payment is responsible for obtaining receipts for all students and immediately initiating the necessary paperwork to reimburse the Imprest Fund upon return from travel.

Cash Advances for International Travel

Cash advances are issued from the Imprest Fund to cover official travel expenses of faculty and staff members traveling outside of the continental United States.

The advance amount at any one time to an individual is limited to 80% of the amount approved for subsistence and local transportation not to exceed $3,000.

An APV needs to be created to request a cash advance for international travel. When completing the APV in eForms the following steps should be taken:

  1. On the header tab in eForms, the check type should be "Imprest Request".
  2. The vendor should be the faculty member that is doing the traveling; there should be an "A" in the payment indicator.
  3. The document should have the appropriate line of funding.
  4. The description block should contain where the traveler is traveling, the dates of travel, purpose of travel, and a list of estimated expenses. Also, include the date that the check is needed by. If per diem is being issued for students travel, then the per diem needs to be delivered to the individual it was allotted to or actual receipts need to be obtained. If the per diem is being issued (money handed) to the individual responsible for the trip, then a signature page that verifies the allocation of the funds to the student travelers should be signed by the students receiving funds.
  5. It should be signed in the Department Purchasing/Payment Certification block by the department head.
  6. The document should be reviewed by the preparer for accuracy, then the original document and a copy of the document should be sent to the Division of Financial Services, 220 Anderson Hall.

The faculty or staff member who receives the advance payment is responsible for obtaining receipts for all payments other than meals, taxi, limousine and local bus and immediately initiating, the necessary paperwork to reimburse the imprest fund upon return from the travel.

Procedures for Cash Advance to Correct Payroll Errors

Cash advances can be issued to correct payroll errors.

An APV needs to be created to obtain funds to correct a payroll error. When completing the APV in eForms the following steps should be taken:

  1. On the header tab in eForms, the check type should be "Imprest Request".
  2. The vendor should be the employee that needs the payroll correction; there should be an "A" in the payment indicator.
  3. The document should have the appropriate line of funding.
  4. The description block should contain a description of the type of payroll error (salary underpayment, erroneous payroll deduction, etc…) and the amount of the payment request. The document should also include a wage assignment or power of attorney clause assigning the employee's right to any supplemental paycheck or paycheck adjustment processed to reimburse the employee. The document must be signed by the employee requesting the payment and the department's payroll officer.
  5. It should be signed in the Department Purchasing/Payment Certification block by the department head.
  6. The document should be reviewed by the preparer for accuracy, then the original document and a copy of the document should be sent to the Division of Financial Services, 220 Anderson Hall.

The faculty member requesting the payroll check must be the one that picks up the Imprest check and signs the original APV indicating they have received the check.

Procedures for Cash Advances to make Cash Payments to Persons Who Serve as Subjects for Research Projects

The following procedure is to be used to pay small amounts to persons who serve as subjects for research projects. These procedures should not be used for persons trained as research panelists/subjects. Individuals trained as panelists for all work completed in research analysis should be paid through payroll.


An APV needs to be created to request cash to pay subjects participating in research projects. When completing the APV in eForms the following steps should be taken:

  1. On the header tab in eForms, the check type should be "Imprest Request".
  2. The Vendor will be UMB/Cash, with an "A" in the payment indicator.
  3. The document should have the appropriate line of funding, using object code E2696.
  4. In the description of the document please indicate that the funds are used to pay research participants for participating in a departmental study, the denominations needed and the amount of each denomination, the date the funds are needed by and the date that the funds will be returned or repaid by. If delegated authority for tracking small payments has been approved, please reference the document number assigned to the approved delegated authority form.
  5. Once the document is signed by someone with signature authority, send the original document and a copy of the document to 220 Anderson Hall.

Each cash advance must be used or returned within 30 days of completion of the study or the end of the fiscal year, whichever comes first.

.136 Cash Management Procedures for Cash Payments

Departments, who choose to use the imprest fund and disburse through cash or gift cards, are required to confirm the payment to the participant by providing the Division of Financial Services an accounting of the disbursement. Because of the sensitive nature of some research tests, it is not necessary to provide a detailed explanation of the nature of the test.

All departments obtaining cash to disburse cash or gift cards must provide the Division of Financial Services the disbursement information in one of the following ways.

For those departments with approved delegated authority for 1099 tracking, the back-up documentation must contain the following information:

  • A list of the participants and amount/description of the items received (preferably in an Excel spreadsheet)

  • Signatures next to the participants name. The signatures will be considered the participants acknowledgement of the receipt of funds.

For those departments that do not have delegated authority and the Division of Financial Services must require the following information to support the issuance of funds and potential 1099 reporting:

  • An excel spreadsheet of the list of participants. The spreadsheet should include the participants, name, address, SSN and signature that participant received the funds.

  • A W-9 for each participant must also be attached.

.138 Repayment of Imprest Funds

Change Funds

Typically, the imprest account is not repaid for change funds, unless the change fund is closing. If the change fund is no longer being used and needs to be closed, then the cash needs to be returned to the Cashier's Office, 211 Anderson Hall with an indication of the Change Fund number attached to the cash.

Direct Payment to Vendors

Steps should be taken to reimburse the imprest account as soon as supporting documentation is available. There are two ways the imprest account is reimbursed:

  1. If the original receipt/invoice is attached to the imprest request, then the Division of Financial Services will repay the imprest account, using the funding provided on the original imprest request.

  2. If there is not an actual receipt or invoice attached to the imprest request then once the department receives that information, the department needs to create an APV to repay the imprest account. The APV to repay the Imprest account will have the vendor name of "KSU Imprest Fund #1", there should be an "A" in the payment indicator. The document should have the appropriate line of funding. The description area should be completed as normal, with the information from the receipt or invoice. The description area should also have a reference to the original imprest request document number. The document then needs to be reviewed for accuracy, signed and the original document and a copy should be sent to the Division of Financial Services, 220 Anderson Hall.

Travel Cash Advances

Upon completion of the trip submit a standard travel voucher form with the receipts attached for the traveler's expenses to the Division of Financial Services, 220 Anderson Hall.

If the allowable travel expenses exceed the amount of the original advance, then two documents must be created.

1. The first document is the "travel voucher" reimbursing the "KSU Imprest Fund #1" for the entire expense of the trip. The vendor selected for this voucher is "KSU Imprest Fund #1", with an "A" in the payment indicator.  The faculty member's name from the original request should appear on the position line under the department name. Please note in the comments section the Original Request Document Number, and attach all receipts showing expenses. The document then needs to be reviewed for accuracy, signed and the original document and a copy sent to the Division of Financial Services, 220 Anderson Hall.

2. The second document is  an APV reimbursing the same individual on the original request for the remainder of travel costs incurred. The check type in eForms should be "Imprest" and the vendor will be the person originally responsible for the funds. The funding line will be for the amount of the difference between actual expenses and the original cash advance. In the description indicate what the original advance was for (i.e. event, dates, etc.), as well as the original request document number. Also, break out the amount of actual expense and how much the advance was for, in order to come to the total of the excess expense amount.

The faculty member needs to sign on the line for Claimant Certification. The department head signs in the Departmental Approvals area.

If the allowable travel expenses were less than the amount of the original advance, then one document must be created.

  • The excess funds remaining must be returned to the Imprest fund for Deposit. The funds should be returned to the Cashier's Office, 211 Anderson Hall with an indication of the original imprest request document number.

  • The reimbursement document should be a "Travel Voucher" reimbursing the "KSU Imprest Fund #1" for the entire expenses of the trip. Again, the vendor is "KSU Imprest Fund #1". The faculty member's name from the original request should appear on the position line under the department name. Please note in the comments section the original request document number, and attach all receipts showing expenses.

  • The faculty member needs to sign on the line for Claimant Certification. The department head signs in the Departmental Approvals area.

Cash Advances for Payroll Error or Corrections

In order to reimburse the Imprest account, the employee requesting relief must either agree to personally reimbursing the Imprest account once the payroll error has been corrected or the employee must sign over the paycheck that follows in order to make the Imprest account whole.

Cash Advances for Payments to Persons Who Serve as Subjects for Research Projects

Upon completion of the project, the department will return any funds that were not disbursed. Those funds should be returned to the Cashier's Office, 211 Anderson Hall, with a reference to the original Imprest request.

An APV will then be created to repay the Imprest account for the amount that was disbursed out to the participants of the project. The vendor will be "KSU Imprest Fund #1" and there should be an "A" in the payment indicator. The document should have the appropriate line of funding, using object code E2696. The description area should indicate the original imprest document number, and that the funds were used to pay research participants for a departmental study. Attach a copy of the original signed voucher and supporting documentation to the original payment voucher when submitting. We do not need to have any information about the actual study itself.

Back-up documentation for the APV will be based upon whether the department has delegated authority for 1099 tracking. If a department has been approved for delegated authority for 1099 tracking, please reference the approved delegated authority form, then attached to the APV should be a list of the participants with their signatures indicating they received the funds. If a department does not have delegated authority for 1099 tracking, then attached to the APV, should be a list of names, address, social security numbers, signature that the participant received the funds and a W-9 for each individual participating.

The above APV repayment process should be used even when funds are fully disbursed at the completion of the project.

Any guidance in processing these documents should be directed to the Division of Financial Services, Accounts Payable Section.

.140 Purchasing Postage from the U.S. Post Office

Postage supplies and services are to be purchased from the KSU Postal Center whenever possible. Purchases made from the KSU Postal Center must be made by an APV rather than by IDV. Other such items are purchased from the Manhattan U.S. Post Office.

When an order is to be placed with the Manhattan U.S. Post Office, the department needs to prepare and forward an A.P.O. in the usual manner with the following exceptions and additions.

VENDOR'S NAME:Insert U.S. Postmaster and city/state location
VENDOR'S ADDRESS:Insert post office address
CITY/STATE/ZIPInsert city, state, and zip code vendor is CODE located in.
DESCRIPTION OF MATERIAL AND SERVICE

Insert the quantity, denomination and amount of postage; amount to be placed on the meter or the other postal service required. To the description add the following statement: "This voucher is submitted to secure a warrant to be presented to the U.S. Postmaster upon delivery of the above described postage stamps, postage meter or services to and for the official use of this agency." Also add the statement, "Please Expedite."

When these APVs have been signed by the Department Head (and Dean when appropriate), they are to be forwarded to the Division of Financial Services, Accounts Payable office where they will be sent directly to the Division of Accounts & Reports in Topeka on an "Expedite" basis. If the department wishes the payment returned to them, a return notice should be attached on the face of the APV remittance copy. Upon receiving the state warrant the Division of Financial Services will send the warrant along with the remittance copy of the APV. to the department. The department will present the state warrant to the U.S. Post Office and receive its postage or other postal services.

.150 Payment for Orders Placed with Governmental Agencies

Many of the Federal Governmental agencies require payment in advance or payment at the time of delivery.

When an order is to be placed with such a governmental agency the department needs to prepare and forward an APV. in the usual manner with the following exceptions and additions.

VENDOR'S NAME:Insert the name of the vendor
VENDOR'S ADDRESS:Insert vendor's address
CITY:Insert vendor's city
STATE:Insert state of vendor
ZIP CODE:Insert vendor's zip code +4 number
DESCRIPTION OF MATERIAL OR SERVICE:Add the following statement at the bottom of the description area: "Payment in advance is required by vendor. This voucher is submitted to secure a warrant to be mailed to the (insert name of vendor) in payment of the above described items for the official use of this agency."

When these APVs have been signed by the Department Head (and Dean when appropriate) they are to be forwarded to the Division of Financial Services, Accounts Payable office where they will be sent directly to the Division of Accounts & Reports in Topeka on an "Expedite" basis. Upon receiving the state warrant, the Division of Financial Services will mail it along with the remittance copy of the APV. to the department. The state warrant and the remittance copy of APV. may then be forwarded with any other required forms or information to the vendor.

.170 FIS Restricted Use Accounts in Overdraft Status

Vendor payments, which attempt to post charges through E-Forms against FIS restricted use, non-grant projects that have been overdrawn for more than three consecutive months will be returned to the paying departments. The selection of another project, a transfer of payment, or a non-allocated funds transfer must occur before the payment will be processed. Please refer to PPM Chapter 6030.140 for additional policy information concerning restricted use accounts in overdraft status.

.180 Questions

Any questions related to payment regulations should be referred to the General Accounting Office (785) 532-6202.

.210 Index of Expenditure Object Codes

General Ledger Account Controls

Taxable # FIS ObjectState ObjectDescription
CONTRACTUAL SERVICES. This classification includes communication, freight and express, printing and advertising, rents and utilities, repairing and servicing, travel and subsistence, and professional services; it includes costs of services performed by other than a regularly employed state employee under an expressed or an implied contract, which besides the service, may also provide for use of equipment or furnishing or commodities and, or parts.
     
 Communication: Includes electronic voice and data transmission costs and postage, postal services and mail handling fees.
  E2010520100Postage: Includes postal insurance charges.
  E2020520200Commercial Local Communication Service: Paid directly to a commercial vendor (e.g., tarriffed Southwestern Bell service, including base line charges for facsimile machines).
  E2030520300Commercial Long Distance Service: Paid directly to a commercial vendor (e.g., AT&T service and/or data transmission line service, including charges for long distance facsimile transmissions).
  E2040520400Other Commercial Communication Service: Paid directly to a commercial vendor (e.g., leased equipment, including pagers).
  E2050520500Intergovernmental Local Communication Service Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for local telephone services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
  E2051520510Intergovernmental Local Communication Service Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for local telephone services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
  E2052520520Intergovernmental Local Communication Service - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for local telephone services provided. Cannot be used for payments to DISC.
  E2060520600Intergovernmental Postage Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for postage or postal services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
  E2061520610Intergovernmental Postage Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for postage or postal services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
  E2062520620Intergovernmental Postage Charge - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for postage or postal services provided. Cannot be used for payments to DISC.
  E2070520700Intergovernmental Long Distance Communication Service Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for long distance telephone services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
  E2071520710Intergovernmental Long Distance Communication Service Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for long distance telephone services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
  E2072520720Intergovernmental Long Distance Communications Service Charge - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for long distance telephone services provided. Cannot be used for payments for DISC.
  E2080520800Other Intergovernmental Communication Service Operating Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for other communications services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
  E2081520810Other Intergovernmental Communications Service Capital Charge - DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for other communication services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
  E2082520820Other Intergovernmental Communication Service Charge - Vendors Other Than DISC: Reimbursement to a state agency other than the Division of Information Systems and Communications (DISC) for other communications services provided. Cannot be used for payments to DISC.
  E2090520900Other Communications: Other communication services not classified elsewhere (e.g., pager air time, mobile radio/telephone, and satellite services).
  E2091520910Cellular Phones: This includes all costs associated with the use of cellular phones such as the phone, monthly billings, reimbursements to employees for business use of personal cellular phones, etc.
     
 Freight and Express: Transportation costs for commodities, livestock, equipment, and personal effects of employees, including UPS and other package delivery services. Transportation costs incurred for specific purchases of goods should be assigned the same expenditure sub-object code as the goods purchased whenever possible. Transportation costs exceeding $50 for capital outlay purchases must be assigned the same expenditure sub-object code and included as part of the cost of the goods purchased for inventory purposes.
  E2120521200Moving of Agency Office Equipment and Supplies
  E2130521300Employees' Personal Effects In-State.
  E2140521400Employees' Personal Effects Out-of-State.
  E2190521900Other Freight and Express
     
 Printing and Advertising: Includes printing, binding, duplicating, blue-printing, engraving, advertising in newspapers or other publications and radio or television time. This includes the cost of incidental paper billed as part of the service. However, acquisition of blank forms, letterheads and other agency stock items are classified "Stationery, Office and Data Processing Supplies", expenditure sub-object code 3710 or 3720.
  E2210522100Printing and Binding - by State Facilities only. (This should be used with all interfunds between KSU and with other State agencies).
  E2211522110Printing and Binding - Surcharge.
  E2230522300Duplicating, Blue-Printing and Reproducing by other vendors.
  E2240522400Advertising Employment (e.g. Classified, Legal, and Radio or Television Time)
  E2241522400Other advertising
     
 Rents: Includes payments for rental, lease or lease/purchase of land, buildings and equipment.
# E2310523100Copy and Printing Equipment Rental
# E2320523200Building Space Rental - Greater than or equal to 1 month
# E2321E23200Building Space Rental - Less than or equal to 1 month
# E2330523300Equipment Rental
# E2340523400Land Rental
# E2360523600Computer Equipment Rental: Includes central processing units, memory, channels, control units, tape drives, disk drives, mass storage, communications controllers and consoles, printers, terminals, plotters, graphics terminals, teletypewriters, data entry equipment, remote job entry stations, scanners and modems.
# E2370523700Computer Software Rental: Includes all types of software for use on computer systems equipment or information processing equipment.
  E2380523800State Buildings Operating Charge: Portion of rental payment representing the basic operating costs of state owned buildings as defined by federal cost reimbursement regulations - Greater than or equal to 1 month
  2381523800State Buildings Operating Charge: Portion of rental payment representing the basic operating costs of state owned buildings as defined by federal cost reimbursement regulations - Less than or equal to 1 month
# E2390523900Other Rentals
     
 Repairing and Servicing: Expenditures for outside labor, including materials and replacement parts, in maintaining, fixing, restoring, renewing and mending equipment, machinery, facilities, buildings and grounds.
# E2410524101Passenger Car Repair and Service
# E2420524201Other Self-Propelled Equipment Repair and Service
# E2430524300Machinery, Equipment (Except Self-Propelled), Furniture and Fixtures Repair and Service
# E2435520910Services purchased for resale
# E2440524400Buildings and Grounds Repair and Service - non-capital
  E2441542100Buildings and Grounds Repair and Service - non-capital - Principal
  E2442542110Buildings and Grounds Repair and Service - non-capital - Interest
# E2470524700Computer Equipment Repair and Service: See expenditure sub-object codes 2360, 4130, 4160 and 4660 for types of equipment.
# E2480524800Computer Equipment Software Maintenance and Service: See expenditure sub-object codes 2370 and 4180 for types of software.
# E2490524900Other Repair and Service: Not otherwise classified.
     
 Travel and Subsistence (See Also PPM Chapter 6410.030):   Allowable expenses incurred by a state employee or officer while away from the employee's official station or domicile. This includes fares for riding public conveyances, private car mileage, expenses of operating state owned vehicles, subsistence (meals and lodging), tips, telephone calls and nominal amounts for postage and urgently needed supplies or services. Items not appropriately classified as travel or subsistence, but included on travel vouchers, should be assigned proper expenditure sub-object codes
  E2511525110Private Vehicle Mileage for In-State Travel
  E2512525120Private Vehicle Mileage for Out-of-State Travel
  E2513525130Private Vehicle Mileage for International Travel
  E2521525120Hire of Passenger Cars, Airplanes and Buses for In-State Travel
  E2522525220Hire of Passenger Cars, Airplanes and Buses for Out-of-State Travel
  E2523525320Hire of Passenger Cars, Airplanes and Buses for International Travel
  E2531525130State Car Expense for In-State Travel
  E2532525230State Car Expense for Out-of-state Travel
  E2533525330State Car Expense for International Travel
  E2571525170Railroad, Airplane and Bus Fares for In-State Travel
  E2572525270Railroad, Airplane and Bus Fares for Out-of-State Travel
  E2573525370Railroad, Airplane and Bus Fares for International Travel
  E2581525180Subsistence (Meals and Lodging) for In-State Travel
  E2582525280Subsistence (Meals and Lodging) for Out-of-State Travel
  E2583525380Subsistence (Meals and Lodging) for International Travel
  E2591525190Non-subsistence Items for In-State Travel
  E2592525290Non-subsistence Items for Out-of-State Travel
  E2593525390Non-subsistence Items for International Travel
  E2661526610Job Related Training and Conference Registrations
     
 Fees: Other Services: Payments for services rendered, other than salaries and wages, including payments towards and clients. Fees incurred should be itemized where required.
  E2610526100Recruitment Expenses: (Note: Moving expense reimbursement of in-state applicants hired, when allowed, should be expenditure sub-object code 2130 and moving expense reimbursement for out-of-state applicants hired should be expenditure sub-object code 2140.)
# E2620526200Honorariums
  E2621526210Honorariums - Reimbursement of Travel Expenses
  E2630526300Computer Programming Services, Data Processing Services and Database Access Fees Operating Charge- DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for computer programming, data processing and database access services provided that represent the basic operating cost which is limited to costs defined by federal cost reimbursement regulations. This is commonly known as the federal reimbursement rate on federal grant claims.
  E2631526310Computer Programming Services, Data Processing Services and Database Access Fees Capital Charge- DISC: Reimbursement to the Division of Information Systems and Communications (DISC) for computer programming, data processing and database access services provided for that portion representing the cost of capital improvements and other costs which are not allowable under federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
# E2632526320Computer Programming Services and Data Processing Services Charge - Vendors Other Than DISC: Payments to vendors other then the Division of Information Systems and Communications (DISC) for computer programming and data processing services provided. Cannot be used for payment to DISC.
# E2633526330Database Access Fees Charge - Vendors Other Than DISC: Payment to vendors other than the Division of Information Systems and Communications (DISC) for database access services provided. Cannot be used for payments to DISC.
  E2635526350Financial Management System Development Fee - Capital Charge: Reimbursement for costs related to the development, implementation, capital improvements and other costs for the Financial Management System which are not allowable for cost recovery under the federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds.
# E2640526400Recording Fees, Servicing Fees and Other Court Costs (Paid to Governmental Entities)
# E2650526500Laboratory Fees
  E2660526600Tuition for Employees
# E2690526900Other Fees
# E2691526910Credit Card Fees and Charges
# E2696526900Payments to Research Participants
     
 Professional Services
# E2710527100Architects and Engineers
# E2720527200Attorneys and Lawyers
# E2730527300Physicians and Medical Associations
# E2740527400Hospitals and Nursing Homes
# E2750527500Advertising Agencies
# E2760527600Veterinarians
# E2770527700Lecturers, Speakers and Entertainers
# E2780527800Accountants and Auditors
# E2790527990Other Professional Fees
# E2791527910Information Systems Consulting Services
# E2792527990Consultant Fee
  E2793526210Consultant Travel
  E2794527990Collection costs
  E2795527990Collection costs reimbursed
     
 Utilities: Expenditures for services generally defined as public utilities, except telephone and telegraph.
  E2810528100Electricity
  E2820528200Natural Gas
  E2830528300Steam
  E2840528400Water
  E2850528500Sewage Charges
  E2860528600Solid Waste Charges
  E2890528900Other Utilities
     
 Other Contractual Services
  E2910529100Dues, Memberships and Subscriptions (in Agency Name only)
# E2920529200Laundry, Dry Cleaning and Towel Service
  E2940529400Recreation and Entertainment
# E2950529500Non-Employee Awards, Rewards, Premiums, and Bounties - IRS Reportable - W9 must accompany voucher.
  E2960529600Surety Bond and Insurance Premiums
  E2961529600GTA/GRA Insurance
  E2970529700Official Hospitality
# E2980529800Employee Awards (Non-Cash) - IRS Reportable (recipient's name, address and social security number must be included).
  E2984529840Employee Awards (Non-Cash) - Not IRS Reportable (plaques, trophies, pins, mugs and other similar items under $20).
  E2990529900Other Contractual Services
  E2991529900NDSL Admin Costs
  E2992529900Bank Service Charge
     

COMMODITIES. This classification includes cost of all supplies and materials costing less than $500 with a life expectancy of less than 1 year. Commodities include but are not limited to those items consumed by use or in repair and replacement work, and small tools subject to short life or loss.

     
 Less than $500 
     
 Clothing
  E3001530100Clothing: Includes wearing apparel, all material to be made into clothing, and thread, buttons, zippers and related items.
     
 Feed and Forage
  E3100531010Feed and Forage: Includes corn, hay, oats, ensilage, cottonseed meal, salt and other food and conditioners, excluding medicines, for animals.
     
 Food for Human Consumption
  E3200532010Food for Human Consumption: Food substances, excluding medicines, consumed to sustain life. This includes livestock and poultry bought for immediate slaughter for human consumption.
     
 Fuel (Non-Motor Vehicle Use): Includes fuels used for cooking, heating and generating power. Natural gas purchases are classified expenditure sub-object 2820.
  E331000000Coal & Coke
  E3320533200Fuel, Oil, Diesel and Kerosene
  E3330533300Liquid Propane Gas and Butane
  E3390533900Other Fuel
     
 Maintenance and Construction Materials, Supplies and Parts: Includes materials and parts purchased in repairing and maintaining physical plants, highways and bridges, computer systems and other equipment, where the labor is performed by state personnel. This classification does not include maintenance parts, supplies, or accessories for motor vehicles.
  E3410534100Materials and Supplies for Buildings and Grounds
  E3430534300Computer Systems Parts and Materials: Parts and materials for repair of computer systems equipment, information processing equipment, microcomputer systems equipment and data communications equipment. See expenditure sub-object codes 2360, 4130, 4160 and 4660 for types of equipment.
  E3490534900Other Equipment Parts and Materials
     
 Motor Vehicle Parts, Supplies and Accessories: Items used or consumed in the operation and maintenance of motor vehicles and aircraft, including fuel, oil, grease, batteries, tires, tubes, chains, and repair parts.
  E3510535100Gasoline
  E3520535200Diesel Fuel
  E3530535300Gasohol/Ethanol
  E3540535400Propane, Butane, Natural Gas
  E3550535500Aircraft Fuel 100 LL AIR FUEL
  E3551535500Aircraft Fuel JET A AIR FUEL
  E3560535600Motor Oil
  E3590535900Other Parts, Supplies, and Accessories
     
 Professional and Scientific Supplies and Materials:Includes school supplies, hospital supplies, laboratory supplies, engineering supplies, medical supplies and drugs. Purchase of radioactive materials must be approved by Director of Public Safety.
  E3610536100Drugs and Pharmaceuticals
  E3620536200Animal Drugs
  E3630536300Chemicals
  E3690536900Other Professional, Scientific Supplies and Materials with a unit cost of less than $500.
  E3691536900Reprints Publication.
     
 Stationery, Office and Data Processing Supplies
  E3710537100Stationery and Office Supplies: Includes blank forms, letterhead stationery, adding machine paper, binders, carbon paper, paper clips, indexes, ink, desk pads, machine ribbons, rulers, other related items and office equipment with a unit cost of less than $500.
  E3720537200Data Processing Supplies: Magnetic tape, disk storage devices (unit cost less than $500), tab cards, continuous forms, printer ribbons, computer-output microform (COM) stock, plotter paper and inks, toner cartridges and other consumable supplies used with computer systems, information processing, microcomputer systems or data communications equipment. See expenditure sub-object codes 2360, 4130, 4160 and 4660 for types of equipment.
  E3730546190Telecommunications Termination Equipment: Communications line terminating elements including telephones, key sets, signal interfaces or conditioning units costing under $500 per item.
     
 Research Supplies and Materials: Laboratory supplies, medical supplies, drugs, and chemicals used directly in scientific research activities. This does not include materials, supplies and services incidental to the primary research function such as office supplies, animal food and typewriter repair. Purchase of radioactive materials must be approved by Director of Public Safety.
  E3800538010Research Supplies and Materials (Except Chemicals)
  E3830538300Research Chemicals
     
 Other Supplies, Materials and Parts
  E3910539100Agricultural Supplies (Other than Feed and Forage), Materials and Parts
  E3911539100Agricultural Supplies - Gas
  E3912539100Agricultural Supplies - Diesel
  E3913539100Agricultural Supplies - Other Fuel
  E3920539200Household, Laundry and Kitchen Supplies and Materials
  E3930539300Power Plant Supplies
  E3940539400Recreation Supplies and Materials
  E3950539500Small Tools with a unit cost of less than $500.00
  E3970539700Supplies Used in Manufacturing and Printing (For Resale)
  E3980539800Commodities Purchased for Resale to KSU Departments with a purchase price less than $500
  E3990539900Other Supplies, Material and Parts purchased for resale to the public
  E3995539900Other Supplies, Material and Parts including promotional materials, first aid supplies, safety supplies, and permanent signs, name tags, etc.
  E3998539990Other Pending Credits/Payments to the BPC- BPC Vouchers Only
  E3999539990Pending Credit - BPC Purchases- Sales Tax Only
     
 $500 to $5,000 
     
 Equipment, Machinery, Furniture and Fixtures:Movable items of tangible personal property which have an expected service life of one year or longer.
  E3019540190Agricultural Equipment and Machinery
  E3029540290Household, Laundry and Kitchen Equipment and Furniture
  E3039540390Office Furniture, Fixtures and Equipment
  E3049540490Professional and Scientific Equipment
  E3059540590Passenger Cars
  E3069540690Trucks and Other Self-Propelled Equipment
  E3089540890Shop and Plant Maintenance Equipment
  E3099540990Other Equipment Machinery, Furniture and Fixtures
     
 Livestock
  E3109541090Livestock: Horses, cattle, hogs, sheep, chickens and other animals bought for breeding, fattening and general utility purposes. Animals purchased for immediate slaughter for human consumption are classified expenditure sub-object code 3200. Animals (costing less than $5,000 each) purchased for laboratory or scientific purposes are classified expenditure sub-object code 3690 or 3800.
     
 Books and Library Material
  E3119541190Books and Library Material: Includes reference and professional books, library material purchases, microfilm, motion pictures, and cassettes which have a unit cost of $5,000 or more and have an expected service life of one year or longer.
     
 Reprographic Equipment
  E3129541290Reprographic Equipment: Includes office copying equipment
     
 Microcomputer Systems and Support Equipment
  E3139541390Microcomputer Systems and Support Equipment: Includes microcomputers or personal computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers, plotters, graphics terminals and other interface equipment or computer related parts.
     
 Information Processing Equipment
  E3169541690Information Processing Equipment: Includes various types of information processing equipment, excluding microcomputer equipment.
     
 Computer Systems and Computer Systems Software
  E3189541890Computer Systems, Information Processing or Microcomputer Systems Software: Includes all types of software. Also includes one-time license fees and fixed number of payments license fees.
     
 Buildings and Improvements
  E3209542090Building and Improvements - Non-Inventory - Includes structures with a total cost greater than $500 and less than $100,000.
  E3219542100Building and Improvements - Non-Inventory - Includes structures with a total cost greater than $500 and less than $100,000 - Principal.
  E3229542110Building and Improvements - Non-Inventory - Includes structures with a total cost greater than $500 and less than $100,000 - Interest.
  E3239522300Duplicating, Blue-Printing and Reproducing - Buildings & Improvements
  E3249522300Other Vendor Printing and Binding - Buildings & Improvements
  E3259542090Buildings and Grounds - Building Improvements
  E3279527100Architects and Engineers - Buildings & Improvements
  E3289527990Other Professional Fees - Buildings & Improvements
  E3299534100Materials and Supplies for Buildings
     
 Land and Interest in Land: Includes the cost of a portion of the earth's surface (excluding any structures thereon), long-term leases (when paid in one lump sum) and easements and right-of-ways.
  E3319543190Land and Interest
  E3329543290Mineral Rights
  E3339543390Assessments for Improvements
     
 Land Nonstructural Improvement
  E3409544090Land Nonstructural Improvements: Includes ponds, terraces, dikes, drainage ditches, fences, landscaping, walks, drives, streets, curbs, water wells, and boat ramps.
  E3439522300Duplicating, Blue-Printing and Reproducing - Land
  E3449522300Other Vendor Printing and Binding - Land
  E3459544090Buildings and Grounds - Land Improvements
  E3479527100Architects and Engineers - Land
  E3489527990Other Professional Fees - Land
     
 Telecommunications/Data Facilities (State-Owned): Includes various telecommunication and data communication equipment.
  E3619 Telecommunications Termination Equipment: Communications line terminating elements such as answering machines, pagers, telephones, facsimile machines, key sets, signal interfaces or conditioning units.
  E3629 Telecommunications Switching Equipment: Switching devices both manual and automatic, such as PBX's, attendant consoles, patching, traffic control and system management units.
  E3639 Telecommunications Transmission Equipment: Facilities used to provide a transmission path between two or more points such as wire or optical cable, microwave, and associated multiplexing units.
  E3649 Radio (Portable) Equipment: Non-fixed elements such as vehicular, hand-held transceivers and paging units.
  E3659 Radio (Fixed) Equipment: Stationary radio transmitting or receiving units such as base stations, broadcast stations and receivers used for public information.
  E3669 Data Communications Equipment: Multiplexors, concentrators, monitors, modems, acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment used primarily for communicating data or information between computer systems or information processing systems.
     
 Equipment Purchases for Non-State Use: Capital outlay items purchased for non-state use.
  E38194810Equipment Purchases for Sponsored Contracts
     
 Greater than $5,000 
     
 Equipment, Machinery, Furniture and Fixtures:Movable items of tangible personal property which have an expected service life of one year or longer.
  E4010540100Agricultural Equipment and Machinery
  E4020540200Household, Laundry and Kitchen Equipment and Furniture
  E4030540300Office Furniture, Fixtures and Equipment
  E4040540400Professional and Scientific Equipment
  E4050540500Passenger Cars
  E4060540600Trucks and Other Self-Propelled Equipment
  E4080540800Shop and Plant Maintenance Equipment
  E4090540900Other Equipment Machinery, Furniture and Fixtures
  E4091540900Art Collection
     
 Livestock
  E4100 Livestock: Horses, cattle, hogs, sheep, chickens and other animals bought for breeding, fattening and general utility purposes. Animals purchased for immediate slaughter for human consumption are classified expenditure sub-object code 3200. Animals (costing less than $5,000 each) purchased for laboratory or scientific purposes are classified expenditure sub-object code 3690 or 3800.
     
 Books and Library Material
  E4110 Books and Library Material: Includes reference and professional books, library material purchases, microfilm, motion pictures, and cassettes which have a unit cost of $5,000 or more and have an expected service life of one year or longer.
     
 Reprographic Equipment
  E4120 Reprographic Equipment: Includes office copying equipment.
     
 Microcomputer Systems and Support Equipment
  E4130 Microcomputer Systems and Support Equipment: Includes microcomputers or personal computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers, plotters, graphics terminals and other interface equipment or computer related parts.
     
 Information Processing Equipment
  E4160 Information Processing Equipment: Includes various types of information processing equipment, excluding microcomputer equipment.
     
 Computer Systems and Computer Systems Software
  E4180 Computer Systems, Information Processing or Microcomputer Systems Software: Includes all types of software. Also includes one-time license fees and fixed number of payments license fees.
     
 Buildings and Improvements
  E4200 Buildings and Improvements: Includes all structures with a total cost of $100,000 or more, commonly called "buildings", including all attached fixtures such as electric wiring and fixtures, plumbing pipes and fixtures, heating and cooling facilities, tunnels, connecting heat, light, water, sewer and other utility lines and all fixed power plant equipment and machinery such as boilers, compressors, stationary motors and generators. This also includes sewage disposal plants, water pumping stations and central refrigerating plants.
  E4210542100Facilities Conservation Improvement Program - Principal - Buildings and Improvements - Capital/Inventory: This captures the principal component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program.
  E4211542110Facilities Conservation Improvement Program - Interest - Buildings and Improvements - Capital/Inventory: This captures the interest component of agency intergovernmental payments made to the Department of Administration - Facilities Conservation Improvement Program.
  E4230 Duplicating, Blue-Printing and Reproducing - Buildings & Improvements
  E4240 Other Vendor Printing and Binding - Buildings & Improvements
  E4250 Buildings and Grounds - Building Improvements
  E4270 Architects and Engineers - Buildings & Improvements
  E4280 Other Professional Fees - Buildings & Improvements
  E4290 Materials and Supplies for Buildings
     
 Land and Interest in Land:Includes the cost of a portion of the earth's surface (excluding any structures thereon), long-term leases (when paid in one lump sum) and easements and right-of-ways.
  E4310543100Land and Interest in Land
  E4320543200Mineral Rights
  E4330543300Assessments for Improvements
     
 Land Nonstructural Improvement
  E4400 Land Nonstructural Improvements: Includes ponds, terraces, dikes, drainage ditches, fences, landscaping, walks, drives, streets, curbs, water wells, and boat ramps.
  E4401 Infrastructure with a total cost of $100,000 or more (parking lots, fountains, athletic fields, landscaping).
  E4430 Duplicating, Blue-Printing and Reproducing - Land
  E4440 Other Vendor Printing and Binding - Land
  E4450 Buildings and Grounds - Land Improvements
  E4470 Architects and Engineers - Land
  E4480 Other Professional Fees - Land
     
 Telecommunications/Data Facilities (State-Owned): Includes various telecommunication and data communication equipment.
  E46104610Telecommunications Termination Equipment: Communications line terminating elements such as answering machines, pagers, telephones, facsimile machines, key sets, signal interfaces or conditioning units.
  E46204620Telecommunications Switching Equipment: Switching devices both manual and automatic, such as PBX's, attendant consoles, patching, traffic control and system management units.
  E46304630Telecommunications Transmission Equipment: Facilities used to provide a transmission path between two or more points such as wire or optical cable, microwave, and associated multiplexing units.
  E46404640Radio (Portable) Equipment: Non-fixed elements such as vehicular, hand-held transceivers and paging units.
  E46504650Radio (Fixed) Equipment: Stationary radio transmitting or receiving units such as base stations, broadcast stations and receivers used for public information.
  E46604660Data Communications Equipment: Multiplexors, concentrators, monitors, modems, acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment used primarily for communicating data or information between computer systems or information processing systems.
     
 Equipment Purchases for Non-State Use: Capital outlay items purchased for non-state use.
  E48104810Equipment Purchases for Sponsored Contracts
     
 Other Capital Outlay: Other capital outlay expenditures not classified elsewhere.
  E49704970Sales Tax on Regents Housing Facilities Purchases (Board of Regents Educational Institutions only) - Non-Inventory
  E49804980Agency or Departmental Capital Outlay Purchases: Refers to either: (a) the purchase of capital equipment by an agency for resale within the agency or to other state agencies; or (b) the purchase of capital equipment by one department from another department within the same agency where the agency wants to retain the original historical cost of the equipment in its inventory records. - Non-Inventory
     
FEDERAL AND STATE AID PAYMENTS. Aid disbursements made from federal and state funds to individuals, schools, state agencies, non-state organizations, and political subdivisions.
     
 Federal Aid Payments:Federal funds received by the state and disbursed to state agencies, political subdivisions, or qualified organizations as aid to individuals, school aid, and for other aid as defined in the appropriating act.
  E5010 Federal Aid to State Agencies, Counties, Cities, Districts, Public Schools, Community Health Centers and Other Subdivisions of Local Government
  E5060 Federal Aid to Qualified Non-State Organizations
     
 State Aid Payments:State funds disbursed to state agencies, political subdivisions, or qualified organizations as aid to individuals, school aid, county roads and city streets, local government and other aid and shared revenue as authorized by law.
  E5110 Write Off Expense
# E5160 State Aid to Qualified Non-State Organizations
# E5170 State Aid to Other State Agencies (Interfund Vouchers only) - 1st 25,000
  E5171 State Aid to Other State Agencies (Interfund Vouchers only) - over 25,000
     
 Claims: Payments for death, injury, damage to property, punitive and other damages or losses resulting from state activities and legal responsibilities as authorized by KSU Office of General Counsel.
  E5210 Death Claims
  E5220 Personal Injury Claims
  E5230 Property Damage or Loss Claims
  E5240 Workers Compensation Claims
  E5270 Civil Rights Conciliation Claims
# E5271 Gross Proceeds Payments to Attorneys for Civil Rights Conciliation Claims - 1099 Reportable
  E5280 Prompt Payment Act Interest Penalties
  E5290 Other Claims
# E5291 Gross Proceeds Payments to Attorneys for Other Claims - 1099 Reportable
     
 Scholarship Grants:Payments to, or for the assistance of, persons awarded a scholarship or participating in a sponsored educational training program.
  E5610 Tuition in Lieu of Salary - W2 Reportable
  E5620 Trainee Stipends
  E5630 Trainee Travel Allowances
  E5640 Trainee Enrollment Fees
  E5650 Trainee Room and Board
  E5660 Scholarships, Fellowships and Grants to Students
  E5665 BRS Foundation Scholarships
  E5670 Off-Campus Work Study
# E5692 Trainee Stipends - 1099 Reportable
     
 Other Grants, Claims and Shared Revenue:Payments for restoring petty cash fund balances, etc., through losses incurred in monetary transactions, for royalties, for lottery prizes, and for other grants, claims and shared revenue transactions not classified elsewhere.
  E5910 Losses from Monetary Transactions
# E5920 Royalty Payments
  E5990 Other Grants, Claims and Shared Revenue
     
DEBT SERVICE. Payments of principal, interest, and service charges on borrowed money for institutional or departmental debt, excluding defeased debt.
     
 Debt Principal Payments:Repayment of the principal amount of borrowed money for institutional or departmental debt, excluding defeased debt.
  E6020 Revenue Bond Principal Payments
  E6030 Loan Principal Payments
  E6040 Certification of Participation Principal Payments
  E6050 Blanket Financing Principal Payments
  E6090 Other Institutional or Departmental Debt Principal Payments
     
 Interest and Service Charges:Payments for interest and service charges on borrowed money for institutional or departmental debt, excluding defeased debt.
  E6120 Interest and Service Charges on Revenue Bond Debt
  E6130 Interest and Service Charges on Loans
  E6131 Origination Fee
  E6132 Lender's Fee
  E6140 Interest and Service Charges on Certificates of Participation
  E6150 Interest and Service Charges on Blanket Financing Debt
  E6190 Interest and Service Charges on Other Institutional or Departmental Debt
     
 Other Payments and Charges for Debt Service:For transactions used to fund principal and interest accounts for debt service payments and to fund arbitrage rebate accounts.
  E6210 Other Payments and Charges for Debt Service - Principal
  E6211 Other Payments and Charges for Debt Service - Interest
  E6212 Other Payments and Charges for Debt Service - Arbitrage
     
NON-EXPENSE ITEMS
     
 Investments:Securities purchased from agency funds where authorized by statue, including the cost of principal (premiums, commissions, and shipping expenses, etc.) and any accrued interest.
  E7010 Principal and Premiums
  E7030 Accrued Interest Purchased
     
 Refunds:
  E7100 Refunds
     
 Advances:Disbursement from a fund or account to be reimbursed at a future date. This includes disbursements to establish an authorized petty cash fund, imprest fund, or independent parcel delivery service advance fund.
  E7220 Advances to Agency Bank Account: Disbursement from a fund in the State Treasury to an authorized bank account such as for the Coliseum at Kansas State University, Kansas Inc. monies, and Kansas State Fair monies.
  E7240 Advances for Petty Cash Funds: Disbursements to establish an authorized petty cash fund.
  E7250 Advances for Imprest Funds: Disbursements to establish an authorized imprest fund.
  E7260 Advances for Independent Parcel Delivery Service Advance Funds: Disbursements to establish an authorized independent parcel delivery service advance fund.
  E7280 Investment Advances (Other than KPERS)
  E7290 Other Miscellaneous Advances: Other miscellaneous advances not classified elsewhere.
     
 Transfers:Expenditure portion of a transaction which decreases a fund balance in the State Treasury and increases another fund balance in the State Treasury by an equal amount as required by statute, project grant, or revenue bond covenant, etc. This does not include transfers for reimbursement of services, commodities or equipment.
  E7320 Intra-Agency Transfer (Federal)
  E7330 Intra-Agency Transfer (State) - 1st 25k
  E7331 Intra-Agency Transfer (State) - over 25k
  E7340 Intra-Agency Transfer (State)
  E7341 Intra-Agency Transfer (State) - Bonds
  E7350 Intra-Agency Transfers to Sinking and Reserve Funds
  E7360 Payroll Consolidating Transfers Out
  E7370 Advance Payment of Earned Income Credit
  E7380 Transfer to Trustee for Defeased Bonds
     
 Loans:Loans to qualified students under loan programs available at the state institutions of higher education and other authorized loans by the State.
  E7510 National Direct Student Loans
     
 Defeased Debt Payments:Payments of principal, interest, and service charges for debt that has been defeased and the monies for these payments were held by the trustee.
  E7610 Defeased Debt Principal Payments
  E7620 Interest and Service Charges on Defeased Debt
     
 Other Non-Expense Items:Other non-operating and non-expense disbursements not classified elsewhere.
  E7920 Remittance of Retirement Annuity Premiums
  E7940 Return of Unexpended Federal Grants to Federal Agencies
  E7950 Taxes Remitted
  E7990 Other Non-Expense Items
  E7992 Principal Cancellation
  E7993 Interest Cancellation
  E7995 Principal & Interest Write Off
.220 Officials Authorized to Approve Expenditures

Authority to approve the payment of departmental expenditures has been formalized through the creation and Division of Financial Services retention of the Departmental Signature Authorization Form. This form can be found on the Division of Financial Services, Accounts Payable website under the topic Departmental authorization (http://www.ksu.edu/finsvcs/accounting/). Please complete this form and forward it to the Accounts Payable office in Anderson 220, when there are departmental personnel changes that affect the positions responsible for approving departmental expenditures. Questions concerning this form or to verify those departmental officials, who are currently authorized to approved expenditures, may be forwarded to the Accounts Payable office at (785) 532-6202.

.230 Preparation of APV Form KSU-103 (Agency Payment Voucher) through Eforms System

How to prepare an Agency Payment Voucher.

.240 Preparation of IDV. Interfund Voucher

IDV Interfund Vouchers are to be prepared and distributed as indicated in paragraph A or B, depending upon the type of use. The IDV Interfund Voucher is used for making and receiving payments between Kansas State University departments in payment for services or goods. The purchase of items which will ultimately be resold to other campus departments should be coded as either commodities or capital outlay items purchased for resale to other KSU departments (3980 and 4980 respectively). Inversely, the revenue derived from the sale of goods to other KSU departments should be coded as inter-departmental sales revenue (0297 for commodities or 0252 for services). Both KSU revenue sub-codes will translate to sub-code 2500 at the state. Exceptions to the above may exist, however, these exceptions should be reviewed with the Accounts Payable office to ensure that the overall University records properly reflect the true revenues and expenditures of the University. See Interfund Voucher in PPM 6320.250 for instructions concerning the completion of I.DV Interfund Vouchers. Due to the electronic routing procedures available with E-Forms, the Division of Financial Services does not require hard copy submission of IDV Interfund Vouchers. Campus departments are still required to keep all documentation for these payments on file in accordance with State of Kansas records retention regulations.

.250 Preparation of Interfund Voucher (I.F.V.) through E-Forms System

Interfund Vouchers are to be prepared and distributed as indicated in paragraph A and B, depending upon the type of use. The Interfund Voucher is used for making and receiving payments between state agencies and may be used as an order or an invoice. (The referenced numbers below also appear at the appropriate place on the sample Interfund Voucher form immediately preceding these instructions.)

Take me to the Sample Form - Interfund Voucher (I.F.V.)

A. WHEN KSU DEPARTMENTIS PAYING (VERIFY AND COMPLETE)

GENERAL INFO SECTION IN E-FORMS:

 

1. Department Document No.

Insert department assigned interfund number for department internal cross-reference. This can be up to 5 alpha/numeric characters.

Next, you will need to choose whether you are the paying side, the receiving side, or are both the paying and receiving side.

2. Division NumberLeft Blank. Will be completed by paying department
3. Paying Agency Information.Insert assigned division number: Main Campus= 01, Vet. Med. Center = 02, and ESARP = 04. Fill out Department name, contact person and phone number as well as departmental address.

FUND INFO SECTION IN

E-FORMS:

 
4. Transaction CodeInsert code number that identifies type of payment. See transaction code listing after this section.
5. Ref DocUsed for state encumbered payments only. Document No. - Insert reference document number that is set assigned to the state encumbrance. (Refer to FRS screen 021 for number.)
6. Suffix NumberUsed for state encumbered payments only. Insert number assigned to the state encumbrance being liquidated.
7. Modifier CodeUsed for state encumbered payments only. Insert letter relating to state encumbrance liquidation: P = partial payment, or F = final payment. (P is always entered on DA118 payments.)
8. Budget Fiscal YearInsert two digit number, such as "01" Year indicates the applicable budget fiscal year.
9. AmountInsert the appropriate dollar amount for each sub-object code.
10. Invoice No.Insert invoice number of invoice received from agency up to 14 characters.
11. Agency UseInsert the KSU six digit account number from which payment is to be made and the four digit sub-code that identifies the expenditure(Refer to PPM Chapter 6320.060 for correct sub-codes). Use a single line for each sub-code if more than one is required to properly classify the expenditure.
12. Document TotalE-Forms will automatically insert total amount of the interfund voucher based on information typed in the Funding Info Section of E-Forms.

DESCRIPTION SECTION OF E-FORMS:

 
13. Date and Invoice NumberInsert invoice number and date of invoice received from agency.
14. QuantityInsert the number of units.
15. UnitInsert unit of measure such as, "dozen", "each", "pounds", "reams", etc.
16. Description Material or ServiceInsert a complete description of items being received or ordered. Description must be sufficient to allow a person not familiar with the item to understand the item and to be able to assign a proper object code. Any special comments or conditions you wish to make in connection with the purchase or payment should be included in this space.
17. Unit PriceInsert actual unit price, shown on agencies invoice for items received or estimated price for items being ordered.
18. AmountE-Forms will automatically insert amount based on information type in items 14, 15, and 17.
19. Document TotalE-Forms will automatically insert total amount of the interfund voucher based on information provided in the description section of E-Forms.

FLAGS SECTION IN E-FORMS:

 
20. FlagsChoose a maximum of 3 phrases to be included on your document.
21. Agency ApprovalSignature of Department Head, Dean or Director.
22. Signature and DateLeft blank, will be completed by the Division of Financial Services.

Invoice:

If paying another state agency, please attach invoices to copy of interfund voucher and send to Division of Financial Services, 220 Anderson Hall.

Payment From More
Than One Fund:
If payment is to be made from more than one fund, object code or KSU account, complete item 4 thru 11 for each.

Since the IDV Interfund Vouchers are process through the Division of Financial Services electronically, you will need to complete a few items before the Division of Financial Services will receive it.

1. If you are the paying side of the interfund, you will need to add a recipient under the Trustee Section. The recipient is

the person who needs to complete the Receiving Agency of the Interfund.

2. Once a recipient is chosen, you will need to assign an Approver to the Interfund. The Approver is the person who has the authority to

approve the Interfund for you department.

3. Next you have the option of printing the form (for your records only). You must also click the "Release" button so the document will be sent electronically to the Approved that you chose.

4. Once that is done, you will then click the "Finished" button on the left hand side.

5. To approve the document, you will need to go "Form Status" and choose "ending Approval" then click on the "Approve button

on the left hand side.

6. Once the Recipient has filled out their section and has released and approved it, then the document will come to the Division of Financial Services

electronically for processing.

B. WHEN KSU IS SELLING AGENCY (VERIFY AND COMPLETE)

FUNDING INFO SECTION IN E-FORMS

 

GENERAL INFO SECTION OF

E-FORMS:

 

AGENCY INFO SECTION OF

E-FORMS:

 

FLAGS SECTION IN

E-FORMS:

 
1.Left blank- will be completed by paying department.

2. Receiving Agency Information

Insert assigned division number, Main Campus = 01, Vet. Med. Ctr. = 02, and ESARP = 04. Fill out Department name, contact person and phone number, as well as departmental address.
3. thru 12.Left blank- will be completed by the paying department.
13. Date and Invoice NumberInsert invoice number and date of invoice received from agency.
14. QuantityInsert the number of units.
15. UnitInsert unit of measure such as, "dozen", "each", "pounds", "reams", etc.

16. Description of Material or

Service

Insert a complete description of items being received or ordered. Description must be sufficient to allow a person not familiar with the item to understand the item and to be able to assign a proper object code. Any special comments or conditions you wish to make in connection with the purchase or payment should be included in this space.
17. Unit PriceInsert actual unit price, shown on agency's invoice for items received or estimated price for items being ordered.
18. AmountE-Forms will automatically insert amount based on information typed in items 14, 15, and 17.
19. Document TotalE-forms will automatically insert total amount of the interfund voucher based on information provided in the description section of E-Forms.
20. FlagsChoose a maximum of three phrases to be included on your document.
21. Agency ApprovalLeft blank, will be completed by the paying agency.
22. Signature and DateLeft blank, will be completed by the Division of Financial Services.
23. Transaction CodeInsert code number that identifies type of receipt. See transaction code listing after this section.
24. Reference Document No.Not used. Leave blank.
25. Suffix NumberNot used. Leave blank.
26. ModifierNot used. Leave blank.
27. Budget Fiscal YearInsert two digits, such as "01" to Year indicate the applicable budget fiscal year.
28. AmountIdentifies the purpose of the receipt (refer to Chapter 6030.410) for correct sub-codes). Use a single line for each sub-code if more than one is required to properly classify the receipt.
29. Agency UseInsert KSU account number to which the receipt is to be deposited and the four digit sub-object that identifies the purpose of the receipt (refer to PPM Chapter 6030.410 for correct sub-codes). Use a single line fore each sub-code if more than one is required to properly classify the receipt.
30. Document TotalE-Forms will insert total amount of the interfund based on information provided in the Funding Info Section in E-Forms.
31. Signature and DateInitialed by authorized employee, Division of Financial Services will stamp Assistant Vice President's signature in this space.
 

Since the IDV Interfund Vouchers are process through the Division of Financial Services electronically, you will need to complete a few items before the Division of Financial Services will received it.

1. If you are the receiving side of the Interfund, you will need to add a recipient under the Trustee Section. The recipient is the person who needs to complete the Paying Agency side of the Interfund.

2. Once a recipient is chosen, you will need to assign an Approver to the Interfund. The approver is the person who has the authority to approve the Interfund for your Department.

3. Next, you have the option of printing the form (for your records only). You must also click the "Release" button so the document will be sent electronically to the approver that you chose.

4. Once that is done, you will then click on the "Finished" button on the left hand side.

5. To approve the document, you will need to go to "Form Status" and choose "Pending Approval", then click on the "Approve" button. The document will be sent electronically to the person chosen as the recipient.

6. Once the Recipient has filled out their section and has released and approved it, then the document will come to the Division of Financial Services electronically for processing.

TRANSACTION CODES FOR INTERFUND VOUCHERS631 Interfund Reversal of Receipts

632 Interfund Receipts

731 Interfund Expenditures - Contingent Encumbrance

732 Interfund Expenditures - Firm Encumbrance

733 Interfund Expenditures - Not Encumbered

734 Interfund Refund - Reversal of Expenditure

.260 Preparation of KSU Encumbrance

Encumbrances as defined by the State of Kansas are obligations incurred in the form of orders, contracts and other similar items that will become payable when goods are delivered or services rendered. Kansas State University must follow this criteria for encumbering all payments, both internal or external to the University, at the end of each fiscal year.

Generally this allows for encumbrance of payments only for:

1. Goods or equipment ORDERED by June 30, or

2. Services completed prior to July 1 of the next fiscal year that have not been invoiced.

When it has been determined that a payment was due in a prior fiscal year and no encumbrance form was completed, the department must complete an AR-97 form. This form, "Claim Against An Agency of the State of Kansas for Services Rendered or Purchases Made in a Prior Fiscal Year for Which Payment Has not Been Received" is available from the Accounts Payable office, Room 220 Anderson Hall. The form is to be used for claims of $5,000 or less and not more than six months after the date when services were rendered or purchases made. The form is completed, signed by vendor and notarized. This form, the original invoice or statement, and an Agency Payment Voucher are returned to the Accounts Payable office. The APV should be completed as if it were a past fiscal year transaction, contain the statement, "Claim is being submitted under statutory authority K.S.A. 46-923," list the dates of services/purchases, and be signed by the department head or designated representative.

In order to process an unencumbered prior year payment over six months and that exceeds $5,000, the State of Kansas requires the vendor to submit in writing a form provided by the joint committee. This form, the original copy of the invoice, and a written explanation for the delay are submitted to the Accounts Payable office, Room 220 Anderson Hall. Prior year claims of this type take legislative action and the department can expect it to be approximately one year before the payment is issued. It is recommended that the department contact the vendor and explain the situation. Contact the Accounts Payable office, 220 Anderson Hall, to obtain the form provided by the joint committee.

The remainder of this section discusses procedures to be followed and the form to be used for establishing encumbrances. (The following referenced numbers also appear at the appropriate place on the sample KSU Encumbrance Form located immediately preceding these instructions.)

Take me to the Sample Form - KSU Encumbrance

  
1.  User Number:Insert a 6-digit alpha/numeric designator. This should be a number determined by the department which will be unique (APV. number, IDV number, etc.) to assist in identifying the encumbrance when the liquidating payment is made.
2.  Vendor Info:Insert Vendor ID No. including state suffix.
3.  Vendor Name:Insert name of vendor with whom the obligation has been made.
4.  Street:Insert street address or P.O. box number of the vendor.
5.  City:Insert name of vendor's city.
6.  State:Insert name of vendor's state. Use authorized two-letter state abbreviations.
7.  Zip Code:Insert vendor's zip code.
8.  Department:Insert name of KSU department making the encumbrance and phone number of contact person.
9.  Amount:Insert the dollar amount to be encumbered in the 10 digit KSU project in Item 10.
10. Funding:Insert the KSU 10-digit project number to which the encumbrance is to be recorded, source, organization, and the 5-digit FIS sub-code that relates to the state sub-object code.
11. Date Order or Obligation Incurred:Insert date the commitment was made with the vendor.
12. Amount:Insert dollar amount of goods or services described in Item 13.
13. Description:Insert a brief description of the goods or services being encumbered.

Encumbrance forms are processed electronically through the Division of Financial Services. Printed Encumbrance forms received by the Division of Financial Services will be returned to the department. Complete the following process to ensure the Division of Financial Services receives your form. These procedures are completed in eForms under the Final Form section.

1. When form is completed, you will have the option to print the form (for your records only)

by first viewing the form, then printing.

2. The form must then be released. click on "Release and Approve" if you are designated as the approver

for the encumbrance forms. Select "Release" if an individual, other than yourself, approves the encumbrance

forms you create.

3. If "Release is selected, email information is automatically generated and should be sent to the approver.

4. Click the "Finished" button on the left side of the screen.

5. To approve the document, access "Form Status" in E-Forms and choose "Pending Approval" from the list

options. Next, select "KSU Encumbrance Forms", choose the document needing approval and click on "Approve".

The document will then be sent electronically to the Division of Financial Services for processing.

Encumbrances for Purchase Requisitions and APO's will NOT be recorded on a KSU Encumbrance Form. Purchase Requisitions and APO's are submitted to the Division of Financial Services, Purchasing office, Room 21 Anderson Hall, they are entered as "Y" and "R" encumbrances respectively from the documents themselves. Sponsored Project Accounts are NOT to be encumbered on the KSU Encumbrance Form. AT KANSAS STATE UNIVERSITY, THESE ARE PROJECTS THAT START WITH THE LETTER "G". Legislation in 1986 allows expenditures from sponsored project accounts anytime during the term of the grant or contract regardless of the State fiscal year in which the obligations are made. Therefore, it is not necessary to encumber items paid for on sponsored projects. However, obligations on the matching projects must be encumbered.

Encumbered amounts may be estimated; however, the department should be fairly certain that the service or material will be received in early July and the bill paid. If the service or material is not received and it becomes necessary to cancel the encumbrance, the funds will be lost to the University if they were encumbered on state Appropriations.

Questions concerning the KSU Encumbrance Form should be directed to the Division of Financial Services Fund Balancing office, (785) 532-7089.

.270 Preparation of Encumbrance Correction

The Encumbrance Correction form is to be utilized to make corrections to recorded encumbrances or to move encumbrances from one project to another. The form is to be prepared as follows: (The following referenced numbers also appear at the appropriate place on the sample Encumbrance Correction Form immediately preceding these instructions.)

Take me to the Sample Form - Encumbrance Correction

1.  Department Name:Enter name of department requesting correction.
2.  Requested by:Enter name of person completing the form.
3.  Order No.:Enter the eForms document number the encumbrance was created on.
4.  User No.:Enter at least a 6-digit alpha numeric designator. This should be unique and determined by the department.
5.  STARS Enc. No.:Enter the accurate 8-digit encumbrance number assigned. This number is an alphabetical character followed by 6 numerical digits for a local encumbrance or an alpha prefix followed by 7 digits for a state encumbrance.
6.  Purpose:Enter the reason for the correction or transfer.
7.  Enc. Type:Enter only one: F or C. (F/C) indicates whether the encumbrance is firm or contingent.
8.  Project, Source, Org. and Object:Enter the 10-digit project under which the encumbrance has been recorded or to which it is to be moved. Enter the source, organization, and 5-digit object code that relates to the state object code.
9.  Debit Amount: (Transfer to)Enter the dollar amount of transaction here if line information corresponds to debit side (if credit amount leave blank). This line will increase total amount encumbered in the project (8).
10. Credit Amount: (Transfer From)Enter the dollar amount of transaction here if line information corresponds to credit side (if debit amount leave blank). This will decrease the total amount encumbered in the project (8).
11. User No.:Enter the User or APV number which constitutes this encumbrance. This can be up to five alpha/numeric characters.
12. Description:Enter the vendor name for whom this encumbrance has been set up.

* The State Fund Index and PCA will automatically be completed and printed on the Encumbrance Correction form. The 10-digit project number used on the form determines this data. Upon completion of the funding information, proceed to the Trustee section in E-Forms. Verify the trustees for the document and continue to the Final Form section. Click view form to preview form. Print a copy for your files. Print a second copy to be forwarded to the Division of Financial Services, 220 Anderson Hall, for processing. The signature of the person authorizing the transfer should be present on the encumbrance correction form.

Click the "Finished" button on the left of the screen when printing is complete.

.280 Preparation of Transfer of Payments

The Transfer of Payment form is to be utilized to make object code corrections to recorded payments or to transfer payments from one project to another. The form is to be prepared as follows: (The following referenced numbers also appear at the appropriate place on the sample Transfer of Payment immediately preceding these instructions.) Do not use ditto marks for repeated information.

Take me to the Sample Form - Transfer of Payments

1.   Original Transaction Date:Enter the month, day and year of the original transaction.
2.   Department Name:Enter the name of the department requesting the transfer.
3.   Requested by:Enter name of person completing the form.
4.   Original Voucher Number:Enter a "V" in the first field. The second field. The second field is the 7-digit voucher number from the original payment document.
5.  Original eForms Doc. No:Enter the 6-digit document number from the original payment voucher.
6.  Purpose:Enter the reason for the correction or the transfer.
7.  Project No./Obj. Code:Enter the 10-digit department project number and the 5-digit object code from which to transfer from/to.
8.  DEBIT Amount Transfer To:Enter the Debit amount of transaction.
9.  CREDIT Amount Transfer From:Enter the Credit amount of transaction.
10. User No.:Enter the user or APV. number of original payment document. This can be up to 5 alpha/numeric characters.
11. Order No.:Enter the eForms document number the encumbrance was created on.
12. Description:Enter the vendor name to whom the original payment was made.

Upon completion of the funding information, proceed to the Trustee section in eForms. Verify the trustees for the document and continue to the Final Form section. Click view form to preview document before printing. Print a copy for your files. Print a second copy to be forwarded to the Division of Financial Services, 220 Anderson Hall, for processing. The signature of the person authorizing the transfer should be present on the transfer of payment form.

Click the "Finished" button on the left of the screen when printing is complete.

.300 Preparation of Property Damage or Loss Claim Against State of Kansas Form

The Property Damage or Loss Claim Against the State of Kansas Form is to be used when making a claim against the state involving an amount not greater than $1,000. (The referenced numbers also appear at the appropriate place on the form immediately preceding these instructions.)

Take me to the Sample Form - Property Damage or Loss Claim Against State of Kansas

 

Claimant Information 
1.    Name:Enter name of claimant
2.    Address:Enter claimant's address
3.    Tax I.D.:Enter claimant's social security or federal tax I.D. number.
4.    Telephone Number:Enter claimant's telephone number

 

Claim Information 
5.    Agency Name:Enter "Kansas State University"
6.    Claim Amount:Enter total dollar amount of claim.
7.    Claim  Information:Enter a brief statement of the basis of the claim including date, time, location and circumstances of the event. Attachments substantiating the losses claimed should be submitted with the claim.
8.    Claimant   Signature:Original signature of claimant must be signed in the presence of a notary public.
9.    Notary:Claim must be notarized by a notary public.