SUBJECT
Payment of Claims for Goods or Services Purchased in Prior Fiscal Year
PURPOSE
To provide procedures for processing claims for services or purchases for which
payment was not submitted nor funds encumbered in the proper fiscal year.
AUTHORITATIVE REFERENCES
K.S.A. 46-913, 46-923, 46-924, 46-925
GENERAL INFORMATION
# Introduction
K.S.A. 46-923 authorizes the Director of Accounts and Reports to pay claims
submitted by the head of any state agency for services or goods purchased in
a prior fiscal year. Payment may be made even though such claim was not submitted
or processed for payment nor the funds encumbered within the fiscal year in
which the service was rendered or the purchase was made. The claim must not
exceed five thousand dollars and the claim must be filed with the state agency
within six months after the date that the service was rendered or the purchase
was made. Division of Accounts and Reports policy requires that the state agency
submit the claim to them within one year after the purchase.
K.S.A. 46-924 provides that acceptance of the amount authorized constitutes
a complete release of any claim against the state by the payee of the warrant.
If the claimant is unwilling to accept this provision, the claimant may proceed
with a claim against the state as provided by K.S.A. 46-913.
# Reporting Requirements
Payment of Claims For Goods or Services Purchased in Prior Fiscal Year falls under
K.S.A. 46-925 for reporting requirements. This statute requires that claims be
reported to the Director of Accounts and Reports along with appropriate documentation
and that upon request of any legislator, legislative committee or the Legislative
Research Department or other legislative staff agency, the Director of Accounts
and Reports shall compile and provide a report concerning all payments made.
PROCEDURES
| Responsibility |
Action Step |
| Agency |
- Upon receipt of an itemized invoice or statement, verifies that the
services or goods were purchased under authority of law and that payment
had not been made nor funds encumbered in the fiscal year the purchase
was made.
- Forwards form AR-97 to the claimant.
|
| Claimant |
- Prepares notarized form AR-97, and returns the form to the state agency.
|
| Agency |
- Completes the applicable payment document as if the item were a current
fiscal year transaction. Includes a reference to the statutory authority
under which the claim is being submitted (K.S.A. 46-923), the date of
service or purchase and the signature of the agency head or the person
designated.
- Non-payroll claims - If the agency has STARS on-line access, keys
payment information into STARS and generates form DA-120, Payment
Voucher, and form DA-199, STARS Batch Sheet. If the agency does
not have STARS on-line access, manually prepares a payment voucher.
- Payroll claims - For salary due an employee from an agency, prepares
form DA-180, Sharp Paycheck Reversal/Adjustment/ Supplemental.
- Forwards the claimant's notarized claim form, the original invoice
or statement and the signed payment voucher, batch sheet and/or DA-180,
as applicable, to the Central Services Team.
|
A&R Central
Services Team |
- Reviews the claim form, supporting documentation and payment voucher,
batch sheet or DA-180. Returns all documentation to the agency if it
is inappropriate or incomplete. Assigns a unique claim number if the
claim meets all statutory conditions and documentation requirements.
- Prepares a batch sheet for agencies without STARS on-line access and
indicates approval on the voucher.
- For non-payroll claims, files a copy of the payment voucher with the
notarized claim form and forwards the batch sheet and payment voucher
to the Audit Services Team of the Division of Accounts and Reports for
processing.
For payroll claims, files the claim form and forwards the DA-180 to
the Payroll Section of the Division of Accounts and Reports for processing.
(Go to Action 11.)
|
A&R Audit
Services Team |
- Reviews the payment voucher for acceptability.
- Processes the voucher, issues a warrant in payment of the claim and
forwards the warrant to the state agency. (Go to Action 14.)
- Reviews the DA-180 for acceptability.
- Processes the DA-180, issues a supplemental warrant in payment of
the claim and forwards the state payroll warrant to the state agency.
- Notifies the Accounting Services Section of all payroll payments
paid under this procedure.
|
| Agency |
- Forwards the warrant to the claimant.
|
A&R Central
Services Team
#
|
- Updates the files for those prior year claims which were paid under
this procedure.
- Prepares report of claims paid in accordance with K.S.A. 46-925.
|
CONTACT SOURCES
Requests for assistance in processing payments of claims for goods and services
purchased in a prior fiscal year, should be directed to:
Division of Accounts and Reports
Administrative Services Section
Central Services Team
