Kansas Department of Administration, Office of General Services
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Accounts and Reports

DATE:  July 3, 2003
SUBJECT: Expenditure Sub-object Code to Capture Cellular Phone Costs
EFFECTIVE DATE:   July 1, 2003
A & R CONTACT: Randy Kennedy   (785) 296-2125   (randy.kennedy@da.state.ks.us)
JoAnn Remp (785) 296-2277 (joann.remp@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Establishment of an additional expenditure sub-object code for cellular phone costs and description revisions to three other expenditure codes

In an effort to consolidate information on all cellular phone costs a new expenditure sub-object code is being established effective July 1, 2003 as follows:

2091     Cellular Phones: This includes all costs associated with the use of cellular phones such as the phone, monthly billings, reimbursements to employees for business use of personal cellular phones, etc.

The following expenditure sub-object codes included references to cellular phone costs and should now be coded to the new sub-object code for cellular phones. The descriptions for the following expenditure sub-object codes are being revised as follows:

2040      Other Commercial Communication Service: Paid directly to a commercial vendor (e.g., leased equipment, including pagers).
2090 Other Communications: Other communication services not classified elsewhere (e.g., pager air time, mobile radio/telephone, and satellite services).
4610 Telecommunications Termination Equipment: Communications line terminating elements such as answering machines, pagers, telephones, facsimile machines, key sets, signal interfaces or conditioning units.

These changes will be reflected in the Uniform Expenditure Classification of Expenditure Sub-object Codes filing (PPM No. 7,002) on the Division of Accounts and Reports web site http://www.da.ks.gov/ar/ppm/.