Document Completion Procedures

Payments for all goods received, services, equipment and capital outlay items must be made on either an Agency Payment Voucher (APV), Interdepartmental Voucher (IDV), Interfund Voucher (IFV) or Business Procurement Card Voucher (BPC). Invoices, receipts and other supporting documents required by this chapter should accompany each payment.With prior approval, scanned receipts and documents with scanned signatures are acceptable as long as they are identical to the originals, are clearly legible and contain all of the accurate information that are included in the original receipts and documents.

It is the responsibility of the Division of Financial Services, General Accounting 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 of obligations to ensure the State laws and guidelines are followed in the most expedient and correct manner. The KSU Division of Financial Services, General Accounting office serves as liaison between the University and the State Department of Administration. All departments should contact the Division of Financial Services, General Accounting office concerning document processing procedures and should not contact the State Department of Administration directly. All documents used in the payment of obligations are completed at the department level and are reviewed and audited by the Division of Financial Services, General Accounting 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 Transfer of Payment Form detailed in 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 four forms used to make payments are:

Agency Payment Voucher (APV): Use APV for making payments for goods and services between Kansas State University and a vendor by check or electronic deposit.
Business Procurement Card (BPC): Use BPC to make payments for goods, services, and approved business travel expenses between Kansas State University and vendor.
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.
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:

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

Payments not meeting the expedite criteria above will be processed through regular methods.

.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 by adding their own signature.

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/she/they 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 $10,000. If the fee will be $10,000 or more, please contact Purchasing and Contract Services 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. Additional tax compliance and reporting responsibilities apply when payments are to foreign individuals. See https://www.k-state.edu/finsvcs/generalaccounting/payinganonresidentialalien.html.

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.

The name of the consultant.
The nature of the services (such as: statistical analysis of data; participation on project advisory committee; specified medical service to eligible beneficiaries).
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.
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 Purchasing and Contract 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 as the location and the dates of the event. Indicate what the services rendered were for. For example, "guest lecture on January 11, 2015, 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 if 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". See https://www.k-state.edu/finsvcs/generalaccounting/payinganonresidentalien.html.

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 $10,000 without taking bids. The signed agreement along with a Contractual Provisions Attachment (DA-146a) should be on file with the department. For maintenance agreements costing $10,000 or more, contact Purchasing and Contract Services, (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 for moving. 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.
All reimbursements are paid through the University's payroll. Departments reimbursing moving expenses must first request a check through KSU Foundation for the amount of the expenses and then forward with supporting documentation to Human Resources. All payment 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 employee's paycheck, i.e. direct deposit.
Moving and relocation expenses are reimbursable for in-state and out-of-state unclassified applicants (new hires).

The following expenses are considered 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.
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.)

These expenses will be paid on the employee's first available pay period following the submission of the expenses.

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

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 and Contract Services, 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. See https://www.k-state.edu/finsvcs/generalaccounting/payinganonresidentalalien.html.

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, General Accounting 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 be used to pay for the tuition and fees of graduate students (e.g. enrolled in an advances degree program) with the exclusion of State Appropriations. See below, PPM 6320.070 Scholarship, Fellowship and Participant Payments, for additional guidance on the types of sponsorship and reportability of scholarship 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:

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.
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:

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).
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 penalties 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 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 electronic copy of Form W-9 may be obtained from General Accounting's Vendoring page. 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, General Accounting office, Unger Complex, 2323 Anderson Ave., Ste. 500, so that the appropriate action may be taken. A supply of the affidavit forms are also available from the General Accounting 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 SMART suffixes, one for each address.

.070 Scholarship, Fellowship and Participant Payments

Scholarship, fellowship and participant payments are amounts paid to an individual to aid and support that individual in the pursuit of study, training or research. Scholarship recipients include undergraduate or graduate students. For recipients who are not degree-seeking students, such as post-doctorates or faculty members, the funding may be referred to as a fellowship. For discussions of tax treatment, the Internal Revenue Service (IRS) uses the terms scholarship and fellowship interchangeably. Payments to support various categories of individuals involved in learning or training activities supported by federally sponsored agreements may be designated by the sponsor as participant payments. Participant payments share many of the attributes of scholarship or fellowship payments and are subject to similar tax treatment, therefore are included in the processes described in this chapter.

The object codes listed in the table below have been established specifically for payment of scholarships and fellowships from all eligible fund sources and for payment of participant costs from federally sponsored agreements. Proper use of the object codes is critical to ensuring that the University is able to meet all related compliance and reporting responsibilities.

Kansas State University has additional compliance and reporting responsibilities when payments are to or on behalf of Nonresident Aliens (NRAs). Such payments may be subject to additional withholding requirements at the time of payment. Details related to these requirements can be found at https://www.k-state.edu/finsvcs/generalaccounting/nonresidentialalienscholarships.html , or you may contact General Accounting for assistance.

THIS GROUP OF OBJECT CODES IS NOT TO BE USED FOR:

Payments to individuals related to services they are providing to Kansas State University as employees, consultants, or independent contractors.
Payments to speakers, presenters or other individuals conducting the related learning or training activities.
Payments for tuition for full-time benefits eligible employees. Such payments must be approved under the Kansas State University Tuition Assistance Program. See PPM Chapter 4870 for details regarding this program.

FIS Object Code	Payee	Processing methods and notes	KSU IRS reporting obligation (when recipient is a U.S. citizen/resident)
E5610 – Tuition in lieu of salary	The KSU Cashier’s Office on behalf of a KSU student employed as a GRA.	Departmental Sponsorship Form must be completed and submitted to the Cashier’s Office. The departmental account(s) designated on the form will be charged on an Interfund Voucher prepared by the Cashier’s office.	KSU Human Resources will deduct required withholding on the GRA’s subsequent paychecks. Amount paid will be included as wages on the GRA’s IRS W-2, Wage and Tax Statement.
E5620 – Non-student Trainee Fellowship	The individual trainee.	Agency Payment voucher A W-9 must be submitted or already on file for the payee.	Self-reportable by taxpayer (payee) as applicable. KSU has no IRS reporting obligation.
E5630 –Trainee Travel	The individual trainee (including KSU students), or a vendor on behalf of the trainee.	Travel reimbursements Agency Payment voucher, in cases where detailed receipts are provided at time of payment. When paying an individual, a W-9 must be submitted or already on file for the payee Business Procurement Card Travel awards to K-State students should be processed using the K-State Scholarship Confirmation Form and will be processed as E5660. The Office of Student Financial Assistance will process the award and adjust the cost of education for the student where appropriate.	Self-reportable by taxpayer (payee) as applicable. KSU has no IRS reporting obligation.
E5640 – Trainee Fees and Supplies	A vendor on behalf of the trainee.	Agency Payment voucher	Self-reportable by taxpayer (payee) as applicable. KSU has no IRS reporting obligation.
E5650 – Trainee Room and Board	A vendor on behalf of the trainee for local room and board – not for lodging or subsistence while in travel status.	Agency Payment voucher Business Procurement Card	Self-reportable by taxpayer (payee) as applicable. KSU has no IRS reporting obligation.
E5660- Scholarships*	KSU student(s). *Not allowable on research grants	K-State Scholarship Confirmation Form. The Office of Student Financial Assistance will process the award as a scholarship, applying it against the student’s account where applicable.	Amounts paid are included in the procedures used to generate the IRS 1098-T, Tuition Statement.
E5690- Prizes and Awards	Individual receiving prize or award.	Agency Payment Voucher A W-9 must be submitted or already on file for the payee.	K-State includes the appropriate amount on IRS 1099-MISC, as Other Income (Box 3).
E5692 - Non-employee compensation	Non-employees providing services to KSU under federally funded agreements where amount must be exempted from indirect cost charges.	Agency Payment voucher A W-9 must be submitted or already on file for the payee.	K-State includes the appropriate amount on IRS 1099-NEC (Box 1).

Object Code details:

E5610 – Tuition in lieu of salary
This object code is used when a department has included tuition and fees in the compensation package of a student who is employed at KSU as a Graduate Research Assistant (GRA) and will be paying the tuition and fees on behalf of the student. Processing the payment in this manner is for the convenience of the student and does not change the fact that the purpose of the payment is for services rendered (employment). The amount paid will be reflected on the student’s W-2 as compensation for services.

E5620 – Non-Student trainee fellowship
For payment directly to an individual who is not a degree-seeking student at KSU. Also may be used for a KSU student participating in training activities during a single term in which they are not enrolled or receiving federal financial aid. Payments in this category are normally pre-established amounts paid out on a regular basis and are intended to defray living expenses and other related costs of the individual’s pursuit of study, training, or research. Examples include, but are not limited to

Undergraduate students participating in NSF Research Experiences for Undergraduates (REU’s) summer site programs,
Primary and secondary school teachers participating in NSF Research Experiences for Teachers (RET’s) programs,
Primary and secondary school students participating in U.S. Department of Education TRIO programs (Upward Bound, etc.).

Please select flag, “Trainee is not an enrolled KSU student for the term in which aid is being dispersed.” to all APVs and include the time period the aid covers (i.e. 6/1/2015-6/30/2015).

E5630 – Trainee travel
Travel reimbursements consist of travel costs substantiated by detailed receipts at the time of payment, including meals, transportation and lodging, whether paid directly by the traveler or purchased on their behalf.

Travel awards to KSU students are made when detailed receipts are not required at the time of payment. These payments are considered to be a form of student aid and should be processed as such using the KSU Scholarship Confirmation Form.

E5640 – Trainee Fees and Supplies
For payments made to a vendor on behalf of a participant or KSU student to purchase items needed for the individual to participate in or carry out the designated event or training program. Examples would include purchases of books, lab supplies, or entry fees.

E5650 –Trainee room and board
For payments made to a vendor on behalf of a participant or KSU student for room and board while participating in a training event or program. Typically not used for requesting reimbursement of costs incurred while in travel status.

E5660 – Scholarships
Amounts paid to a KSU student to provide support for study or research during a semester in which the student is enrolled. Scholarships must be processed through the KSU Office of Student Financial Assistance, using the KSU Scholarship Confirmation form. For aid related to study or research activities that provide support during a single term in which a K-State student is not enrolled (such as summer term), or that involve non-KSU students, see E5620.

Scholarships are not allowable on research grants, but may be allowable on training grants. For research grants or other non-training grants, see E5610.

E5690 – Prizes and Awards
Prizes and awards to non-employees that are not for services performed. This code should not be used for payments to a KSU student when the prize or award is related to coursework or academic achievement. In such cases, the payment is considered to be a scholarship and should be coded and processed under E5660 (see above).

E5692 – Non-employee compensation
For payments to non-employees who are providing services or carrying out tasks under a federally sponsored award, where the payments are budgeted as costs not subject to indirect cost (F&A costs). These payments are essentially the same in nature as those that normally would use the E2690 object code, but must be accounted for in a manner that prevents indirect cost charges. Examples include but are not limited to:

Volunteer and professional firefighters involved in federally funded training activities that support local and national fire mitigation objectives.
Experts in mentorship, mediation, etc. who are providing short term support or services for federally funded public service and outreach projects.

.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 numbers be blacked out when a credit card statement or receipt is provided as substantiation 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 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.

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.
Cash payments are dispersed from central Imprest funds through a principal investigator (or other university employee responsible for research) directly to the participant.
Gift cards, which are sometimes purchased with cash advances but may also be purchased directly from a vendor by APV 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 cash equivalents (i.e. gift cards), are required to confirm the payment to the research participant by providing the Division of Financial Services an accounting of the disbursement. This includes obtaining confirmation of receipt of funds and amount by participant (i.e. signature). 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 cash equivalents (i.e. gift cards).

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 cash equivalents (i.e. 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 1^st 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:

The damage or loss occurred while the employee was acting within the scope of the employee's office or employment.
The damage or loss did not occur as a result of negligence on the part of the employee.
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:

Prepare a "Property Damage or Loss Claim Against the State of Kansas", form AR-98. For a usable form, see PPM Chapter 6320.300.
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, General Accounting 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

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 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 General Accounting office).	____________________________ (Voucher No./Date)
6. Date bill is paid (Warrant issue date-obtain from KSU General Accounting).	____________________________ (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 1	Example 2	Example 3
Payment Amount	$ 100.00	$ 100.00	$ 100.00
Date goods or services or bill received, whichever is later	11-01-01	11-01-01	11-01-01
Required payment date (30th calendar date after (11-1-92)	12-01-01	12-01-01	12-01-01
15th calendar after the required payment date	12-16-01	12-16-01	12-16-01
Date payment voucher sent to Division of Accounts & Reports	11-05-01	11-30-01	12-19-01
Date bill is paid (warrant issue date)	11-07-01	12-04-01	12-21-01

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 .000493 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 6320.150for 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, Unger Complex, 2323 Anderson Ave., Ste. 500. 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 and cannot be paid by BPC. 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 submit the Imprest APV electronically in eForms at least 48 hours in advance in order to guarantee the funds will be available at the time they are needed.

Prompt repayment is 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 via email regarding one Imprest request, then all Imprest requests for that department will be denied until all outstanding Imprest requests have been repaid. Departments with past due imprest repayments may be denied future requests until outstanding past due requests are 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:

On the header tab in eForms, the check type should be "Imprest Request".
The vendor should be "Commerce Bank/Cash" with an "A" in the payment indicator.
The document should have the appropriate funding line, using object code A1150.
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.
Once the document is signed by someone with signature authority, submit the document electronically through eForms.

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:

On the header tab in eForms, the check type should be "Imprest Request".
The vendor name should be the same as the invoice; there should be an "A" in the payment indicator.
Departments should submit W-9s through the secure vendor portal for all vendors being paid for payment of services (E2XXX).
The document should have the appropriate line of funding.
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.
It should be signed in the Department Purchasing/Payment Certification block by the department head or authorized designee.
The document should be reviewed by the preparer for accuracy, then the document should be submitted electronically through eForms.

Once the document has been audited and the check is ready, Cashiers and Student Accounts will notify the department regarding pick up of funds.

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:

On the header tab in eForms, the check type should be "Imprest Request".
The vendor should be the faculty member responsible for the student group, there should be an "A" in the payment indicator.
The document should have the appropriate line of funding.
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.
It should be signed in the Department Purchasing/Payment Certification block by the department head or authorized designee.
The document should be reviewed by the preparer for accuracy, then the document should be submitted electronically through eForms.

Once the document has been audited and the check is ready, Cashiers and Student Accounts will notify the department regarding pick up of funds.

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:

On the header tab in eForms, the check type should be "Imprest Request".
The vendor should be the faculty member that is doing the traveling; there should be an "A" in the payment indicator.
The document should have the appropriate line of funding.
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.
It should be signed in the Department Purchasing/Payment Certification block by the department head.
The document should be reviewed by the preparer for accuracy, then the document should be submitted electronically through eForms.

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:

On the header tab in eForms, the check type should be "Imprest Request".
The vendor should be the employee that needs the payroll correction; there should be an "A" in the payment indicator.
The document should have the appropriate line of funding.
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.
It should be signed in the Department Purchasing/Payment Certification block by the department head.
The document should be reviewed by the preparer for accuracy, then the document should be submitted electronically through eForms.

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:

On the header tab in eForms, the check type should be "Imprest Request".
The Vendor will be Commerce Bank/Cash, with an "A" in the payment indicator.
The document should have the appropriate line of funding, using object code E2696.
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.
Once the document is signed by someone with signature authority, send the document should be submitted electronically through eForms.

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. Total time duration of cash advance may not exceed 6 months.

.136 Cash Management Procedures for Cash Payments

Departments, who choose to use the imprest fund and disburse through cash or cash equivalents, 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, and signature that participant received the funds.
A W-9 for each participant must also be submitted through the secure vendor portal.

.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 Cashiers and Student Accounts, 211 Anderson Hall, with an indication of the Change Fund number attached to the cash. The Division of Financial Services will complete the CASHNet/Transact deposit to deposit funds back to Imprest.

Direct Payment to Vendors

Steps should be taken to reimburse the imprest account as soon as supporting documentation is available. Once the department receives the receipt or invoice, 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 a "X" 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 document should be submitted electronically through eForms.

Travel Cash Advances

Upon completion of the trip submit a standard travel voucher form with the receipts attached for the traveler's expenses will be submitted electronically through eForms.

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 a "X" in the payment indicator. The traveler'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 submitted electronically through eForms.

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 total of both imprest documents should equal the total of the travel voucher reimbursement to KSU Imprest Fund #1.

The traveler 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 Cashiers and Student Accounts, 211 Anderson Hall with an indication of the original imprest request document number. The Division of Financial Services will complete the CASHNet/Transact for the deposit.
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 traveler 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 Cashiers and Student Accounts, 211 Anderson Hall, with a reference to the original Imprest request. The Division of Financial Services will complete the CASHNet/Transact to deposit funds back to Imprest.

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 a "X" 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, and signature that the participant received the funds and W-9s for each individual participating will need to be submitted through the secure vendor portal. The W-9 uploaded for the participants can be done all at one time by the department liaison.

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, General Accounting 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 are made by IDV for stamps and Facilities Invoice Voucher (FIV) for metered mail.

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.

.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) or authorized designee they are to be forwarded to the Division of Financial Services, General Accounting 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 of 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

View the revenue and expense object code listings on the Division of Financial Services website.

.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 General Accounting website under the title Signature Authority. Please complete this form and forward it to the General Accounting office in Unger Complex, 2323 Anderson Ave., Ste. 500, 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 General Accounting office at (785) 532-6202.

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

.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 General Accounting 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 IDV 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 (IFV) 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.

.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. Optional encumbrances may be completed via the KSU Encumbrance form located in Eforms. These forms may be submitted electronically and original maintained with the department records.

.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 may be completed through eForms. A signed copy should be forwarded to Unger Complex, 2323 Anderson Ave., Ste. 500 for processing.

.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. A signed copy should be forwarded to Unger Complex, 2323 Anderson Ave., Ste. 500 for processing.

.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.)

.310 Questions

Questions regarding document processing policies and procedures are to be referred to the Division of Financial Services, General Accounting, at (785) 532-6202.

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