Document Completion Procedures

Revised April 24, 2009

Table of Contents

.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 Cash Payments To Subjects For Research Projects

.100 Property Damage Or Loss Claims

.110 Kansas Prompt Payment Act

.115 Payment of Interest Penalty APO

.120 Advance Payments

.130 Use of Imprest Fund

.140 Purchasing Postage From U.S. Post Office

.150 Payments For Orders Placed With Government Agencies

.160 Producing And Selling Lab Manuals or Other Student Materials

.170 FIS Restricted Use Accounts in Overdraft Status

.180 Questions

Attachments and Sample Forms with Instructions for Completion

.210 Index of Expenditure Codes

.220 Officials Authorized to Approve Expenditures

.230 Agency Purchase Order Voucher (APO)

.240 Interdepartmental Interfund Voucher (IDV)

.250 Interfund Order-Transfer Voucher

.260 Encumbrance Form

.270 Encumbrance Correction

.280 Transfer of Payments (Sponsored & Non-Sponsored Projects)

.290 Transfer of Receipts

.300 Property Damage or Loss Claim Against State of Kansas

.310 Real Estate Lease Agreement DA-46

.320 Real Estate Lease Cover Sheet DA-47

.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 6320.260.

It is the responsibility of the Controller's Office Accounting Section, 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 Controller's Office Accounting Section serves as liaison between the University and the State Department of Administration. All departments should contact the Controller's Office Accounting Section 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 Controller's Office Accounting Section before they are processed. See PPM 6320.200 and PPM 6320.210 for procurement methods and the index of procurement methods by expenditure code.

When errors are made, departments make corrections utilizing the Encumbrance Correction Form PPM 6320.270 or  Transfer of Payment Forms PPM 6320.280 and PPM 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 Chapter 6410 of the Policy and Procedures Manual and documents relating to purchasing are found in 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) is used to order items which may be purchased direct and/or to pay for items which may be purchased direct but for which an APV. was not used to place the order.  See PPM 6320.230 for preparation and a sample form.
   
2. Interdepartmental Interfund Voucher: (I.D.V.) is used 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.  See PPM 6320.240 for preparation and a sample form.
   

3. Interfund Voucher: (I.F.V.) is used for making and receiving payments between State of Kansas agencies and may be used as an order or as an invoice.  See PPM 6320.250 for preparation and a sample form.

.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 Controller's Office 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 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 6320.220 has the same responsibility for the action as if he had personally signed.

Agency Payment Vouchers (APV) and Contract Cover Sheets (DA-146) to be paid from accounts administered by more than one department must be signed by each Department Head involved. The Contract Cover Sheets must also be signed by each applicable Dean, Director, Vice President or Provost. The signatures are to be in the usual appropriate blocks or other unused space if necessary.

Vouchers for 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      Limited to the following:

Restricted Use Funds and General Use Funds

1. The limited use of general use and restricted use funds for the purpose of advertising is authorized by Board policy when the advertising is considered appropriate by the proper administrative officials.
   
2. Examples of appropriate uses are advertisements for:    (1)  musical, stage, and athletic performances; (2)  subjects for research projects; (3) student events paid from student activities fees; (4) agricultural and greenhouse products for sale; (5) used or surplus items for sale; (6) recruitment of personnel, provided that such advertisements conform to all requirements governing discrimination in recruitment and (7) Continuing Education classes, conferences and similar activities.
   
3. Use of general use and restricted use funds for advertising for other than the above examples must be authorized by the Assistant Vice President for University Relations.  Any use of the university name, marks, or logos for other than the above examples must be approved by the Director of Licensing.
   
4. Advertising to show support for charitable organizations is not an appropriate advertising expense. Neither general use nor restricted use funds should be used in any manner which could be construed as a contribution to a charity or cause not directly associated with the University.

BINDING OR PRINTING

Must be purchased through the K-State Printing Service, State Printer or State Contracts regardless of cost.  (Required by State law.)

Departments are to use an approved contract vendor as required by State policies. However, departments with current cellular phone service contracts which have time remaining on the agreement and involves a penalty for early cancellation may continue to use the existing services until the agreement expires. Departments are responsible for determining when an employee needs a cellular telephone service to fulfill their job requirements. Departments requiring cellular phone services are to contact K-State Telecommunications at  (785) 532-7001 in order to utilize this contract. The employee's supervisor or other responsible person is to approve the cellular service plan in writing. Service, equipment and billing will be handled by K-State Telecommunications. All costs related to such services are the responsibility of the department.

Possessing a cellular phone is a privilege and all employees are expected to use them responsibly. Any additional charges resulting from personal calls are to be reimbursed. Misuse of a state cellular phone may result in its revocation and possible disciplinary action against the employee pursuant to K.S. A. 75-2949.

Itemized invoices from cellular vendors and Telecommunications are required to list each call, duration and cost regardless whether there are a specified number of minutes included in the basic monthly fee. Departments are required to review the monthly statement for accuracy and to ensure that any additional charges resulting from personal calls are reimbursed to KSU. Users are to review each monthly statement and highlight any personal calls and indicate they reviewed the statement by signing the final page of the invoice. In the event a user is physically unavailable to sign the monthly statement, copies of the statement may be sent to the user (e.g., mail, fax) at which time the user is to reply by e-mailing or faxing confirming the billing statement has been reviewed. A copy of the users' e-mail is to be attached to the monthly statement.

Personal calls are to be kept to a minimum.  The employee's department is responsible for taking corrective action in the event an employee abuses the personal phone call policy. When personal calls/ minutes cause the monthly plan minutes to be exceeded, reimbursement for those minutes must be made to KSU at the additional usage charge rate for extra minutes used. Even though no fee is assessed for a specific personal call, the personal call is to be reimbursed if it caused the monthly plan to exceed the basic monthly minutes. Therefore, if the total minutes for business calls are equal to or less than the basic plan all additional fees above the basic plan are to be reimbursed. Additionally, all long distance and roaming charges incurred for personal calls must be reimbursed to KSU.

All reimbursements to KSU are to be made within 15 days of receipt and reconciliation of the monthly statement. Note the Official Receipt number on the invoice copy retained with the payment voucher. The calculation of the reimbursement highlighting the calls for which reimbursement is made is also to be attached to the payment voucher.

The State of Kansas is exempt from paying state and local sales taxes and federal excise tax on agency owned phones. However, the State must pay the universal service charge and taxes that are passed through from other carriers such as taxes on roaming charges. The State is self-insured so phone replacement or insurance provisions are not to be a part of cellular phone agreements.

The expenditure sub-object code for all cellular phones charges is 2091. 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.

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. In no instance will the employee be reimbursed more than the monthly cost to the employee. Employees are not permitted to receive a monthly allowance from a state agency for the business use of a personal cellular phone. 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.

CHRISTMAS GRATUITIES OR GIFTS TO EMPLOYEES

Purchase not authorized from State funds

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 Controller's Office 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 House Bill No. 2034 passed by the 2000 Kansas Legislature.

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.

House Bill No. 2034 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.  Any reimbursement of moving expenses made to any applicant shall constitute compensation for the applicant."

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.
• 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 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 or check.  The payment method for reimbursement paid through the APV process will be a check.

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

University phone line must be billed through KSU, and access must be restricted to business use.

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 Controller's Office, Purchasing Section, 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 Controller's Office, General Accounting Section 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

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 Controller's Office, General Accounting Section, 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 Controller's Office 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 Controller's Office, General Accounting Section, Room 220 Anderson Hall so that the appropriate action may be taken. A supply of the affidavit forms are also available from the Accounting Section.

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 in Behalf of KSU

University officials are encouraged to charge all purchases of supplies and services made in behalf on the University. 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, and a copy of the receipt attached behind the agency copy of the APV. It must be noted in the description area of the APV that the payment is for a personal reimbursement. The Controller's Office recommends that credit card number be blacked out when a credit card statement or receipt is provided as back-up documentation for personal reimbursements.

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 Controller's Office in the usual manner for processing. See Approval 6320.040.

.090 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.

The amount of payment to any one subject is limited to $100 per research subject. Requests for payments over $100 to research subjects must be made in writing to the Controller.

The amount of a cash advance at any one time to a faculty member for this purpose is limited to $2,000. Requests for advances totaling over $2,000 must be made in writing to the Controller.

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

The voucher reimbursing the imprest fund for cash advances must be paid from research funds unless special approval is obtained from the Controller's Office in advance.

The head of the department will request the KSU Controller to furnish a specified amount of cash to a designated faculty member. The request is to include the amount and denominations needed and state that the cash will be used to pay subjects for a designated research project; that a signed receipt will be obtained for amounts paid; and that an APV. payable from a designated KSU Account Number will be submitted to reimburse the imprest fund for the cash requested. See below for a sample of the letter to be submitted to the KSU Controller's Office.

The KSU Controller's Office will withdraw the stated amount of cash in the denominations requested from the KSU Imprest Fund.

The designated faculty member will disburse the cash to the persons serving as research subjects upon their completion of the service, at this time a receipt from each subject for the money paid to the subject should be obtained. The receipt must include each payee's social security number and address. An example of the information to be provided and the format to be used is shown below.

The department will prepare and submit an APV to reimburse the imprest fund (supported by receipts) for the payments made; the vendor should be the Imprest Fund. The original signed receipt form must be attached to the original copy of the APV. and a copy of the receipt(s) form attached to the accounting copy of the APV. The APV should be prepared and forwarded in the usual manner with the description area containing the following statement:

"For payments made to the persons listed on the attached sheet(s) for serving as subjects for the Research Project entitled (Project Name)."

In the event that all cash has not been disbursed, the remaining cash should be deposited with the KSU Controller's Office and receipted by the University Cashier.

Sample of letter to request cash advance:

Please furnish $                 , in the denominations listed below to Dr.                on                  , 200_, to be used in paying subjects for  the research project entitled                                    .  Dr.                     will OBSERVE THE RESTRICTIONS FOR MAKING PAYMENTS TO RESEARCH SUBJECTS SET FORTH IN PPM Chapter 6320 OF THE POLICY AND PROCEDURES MANUAL and obtain receipts for amounts paid and return amounts not used by                           ,200_.  We will then submit an APV payable from KSU account number to reimburse the KSU Imprest Fund for the amounts paid.  A list of recipients showing their social security number and address, will be attached to the original APV and a copy attached to the green copy of the APV..

NUMBER                           DENOMINATION                              AMOUNT

Sincerely,

/s/
Department Head

I hereby acknowledge receipt of the above funds

From______________________Date_________________________.

Signature______________________________________________

Return of $__________on , 200_, acknowledge.

Date________________ ________________________________ University Cashier

.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 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 Controller's Office, Accounting Section 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

3. 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 Controller's Office in writing of the grounds for not making payment.

Interest Penalty Computation Worksheet:

Interest Penalty Computation Examples:

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:                     

**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 Div. of A&R.

.115 Payment of Interest Penalty APV

Please refer to the Policy and Procedures Manual paper document for a copy and information pertinent to this form.

.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 Controller's Office, 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 Controller's Office.

.130 Use of Imprest Fund

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 Controller's Office at (785) 532-6202 to inquire about the availability of funds. Upon confirmation of availability, the department needs to prepare and forward an APV (Agency Payment Voucher), see page 57 6320.230, for sample, with the following statement placed at the bottom of the description area:

"Please issue an Imprest Fund Check to pay the items listed on this voucher. This transaction demands immediate attention because (complete by clearly explaining the circumstances which require immediate attention)."

If this statement appears on the APV and the circumstances justify immediate attention, the Controller's Office will immediately issue an Imprest Fund Check and give it to the department for delivery to the vendor with the remittance copy of the APV and other required forms or information.

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 Accounts & Reports in Topeka.

.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.

When these APVs have been signed by the Department Head (and Dean when appropriate), they are to be forwarded to the Controller's Office, General Accounting Section 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 Controller's Office 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.

When these APVs have been signed by the Department Head (and Dean when appropriate) they are to be forwarded to the Controller's Office, General Accounting Section where they will be sent directly to the Division of Accounts & Reports in Topeka on an "Expedite" basis. Upon receiving the state warrant, the Controller's Office 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.

.160 Producing and Selling Laboratory Manuals or Other Student Materials

The following procedures should be used when a department needs to produce laboratory manuals or other classroom material for sale to students.

1. The Department Head contacts the K-State Union Bookstore manager and they enter into a written agreement if they prefer to have the item stocked and sold at the K-State Union Bookstore.
   
2. The K-State Union Bookstore orders the item from the K-State Printing Service, or one of the KSU authorized Copy Centers, in the quantity agreed upon with the department.
   
3. The K-State Printing Service, or one of the KSU authorized Copy Centers, produces the item and invoices the K-State Union Bookstore.
   
4. The K-State Union Bookstore pays the invoice and sells the item to the students and to local bookstores who are interested in having the item for selling to students.

As an alternative to the above for the occasional sale of other classroom materials:

1. The Department Head:

1. Provides the K-State Union Copy Center or one of the KSU authorized Copy Centers with a reproducible copy of the material.
   
2. Informs the students that the material may be purchased at the K-State Union Copy Center or one of the KSU authorized Copy Centers.

2. The K-State Union Copy Center or one of the KSU authorized Copy Centers.

1. Keeps on file the reproducible copy of the material.
   
2. Reproduces individual copies on request and larger quantities by advance order from students or the faculty member.
   
3. Establishes a selling price.
   
4. The Copy Centers will conform to copyright laws.
   

5. Collects sales tax on sales, deposit receipts and sales tax collections with the University Cashier and prepares the monthly "Kansas Retail Sales Tax Report and Approval of Payment" report for transmittal to the Controller's Office, Cashiers Section, Room 212, Anderson Hall before the 5th of each month.

.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 Policy and Procedure Manual 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 KSU General Accounting Office, (785) 532-6202.

.210 Index of Expenditure Object Codes

.220 Officials Authorized to Approve Expenditures

Authority to approve the payment of departmental expenditures has been formalized through the creation and Controller's Office retention of the Departmental Signature Authorization Form.  This form can be found on the Controller's Office, General Accounting website under the topic Departmental authorization (http://www.ksu.edu/controller/).   Please complete this form and forward it to the General Accounting Section 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 depar                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              tmental officials, who are currently authorized to approved expenditures, may be forwarded to the General Accounting Section at (785) 532-6202.

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

Take me to the Sample Form - 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 Voucher Audit 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 Controller's Office 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 DEPARTMENT IS PAYING (VERIFY AND COMPLETE)

Since the IDV Interfund Vouchers are process through the Controller's Office electronically, you will need to complete a few items before the Controller's Office 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 Controller' Office

electronically for processing.

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

.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 General Accounting Section, 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 General Accounting Section. 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 General Accounting Section, 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 General Accounting Section, 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

Encumbrance forms are processed electronically through the Controller's Office.  Printed Encumbrance forms received by the Controller's Office will be returned to the department. Complete the following process to ensure the Controller's Office 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 Controller's Office 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 Controller's Office, Purchasing Section, 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 Controller's Office Fund Balancing Section, (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

* 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 Controller's Office, 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

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 Controller's Office, 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

Claim Information

.310 Preparation of Real Estate Lease Agreement (Form DA-46)

NOTICE TO LESSOR AND LESSEE; PURSUANT TO THE REQUIREMENTS OF K.S.A. 75-3730, 3739(h) and 3743, as amended, NO LEASE AGREEMENT IS EFFECTIVE NOR MAY EXPENDITURE BE MADE UNTIL THE AGREEMENT HAS BEEN SIGNED AND THE REQUIRED APPROVALS AFFIXED HERETO.

One original Lease Agreement should be completed well in advance of the proposed effective date of the Lease and submitted to the Controller's Office for approval. Clauses printed in this contract are considered mandatory and may only be supplemented, if at all, by a special condition approved by the Department of Administration in Topeka.

A Real Estate Lease Cover Sheet (Form DA-47, PPM 6320.330) must accompany the Real Estate Lease Agreement (Form DA-46) for a new or amended lease agreement. The DA-47 provides the accounting detail for the FIS and STARS accounting systems. Call Financial Reporting & Inventory at (785) 532-6525 if you need forms or assistance.

The DA-46 form is to be prepared as follows:  (Contact the Controller's Office at (785) 532-6525 to obtain pre-printed forms.)

CONTRACT PARTIES

WITNESSETH;

NOTE: Spec. Prov. 3: If the lease includes parking spaces provided for self-parking by employees or visitors, then accessible spaces must be provided, ref: ADAAG, section 4.1.2(5) (a). One in every eight accessible spaces, but not less than one, shall be van accessible, ref: ADAAG, section 4.1.2(5) (b).

NOTE: Spec. Prov. 6. In some cases, you may submit a waiver form stating reasons and rationale for accessibility requirements being waived. Unless this form is attached and approved, we are required to meet ADAAG requirements.

NOTE: Spec. Prov. 7. If the lease agreement is for office space or required to be accessible space, mark with an X and include the ADAAG Checklist as part of the agreement. The Lessor shall answer each question of the checklist with a mark in one of the blocks to indicate either YES, NO or N/A (not applicable).

NOTE: Spec. Prov. 8. If the lease agreement is for office space, mark with an X and submit four (4) copies of the floor plans. The drawings must be 1/8" scale or larger, show dimensions of accessible route, show dimensions of accessible toilets, and show walls, doors, toilet fixtures, fixed counters, partitions and seating.

The Controller's Office will submit the lease agreement to Topeka for their final approval. A copy of the approved lease agreement will be sent to the department when it is received.

.320 Preparation of the Real Estate Lease Cover Sheet (Form DA-47)

Contact the Controller's Office at (785) 532-6525 to obtain pre-printed forms.  Leave the areas blank that are not explained below.

EXAMPLE: 12 MONTHLY PAYMENT(S) OF $100 DUE 5TH OF EACH MONTH.

Home        Search        Directories        Calendar        Comments
Kansas State University
April 24, 2009