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Accounts and Reports


POLICY AND PROCEDURE MANUAL

Filing No. 13,001
Revision Date:  04/08/03
Date Issued:   07/72
Revisions marked #


[.pdf version]

SUBJECT

Capital Asset Records

PURPOSE

To provide detailed instructions concerning capital asset requirements.

AUTHORITATIVE REFERENCES

K.S.A. 75-3729 K.S.A. 75-3516 K.S.A. 76-116e  

GENERAL INFORMATION

K.S.A. 75-3729 provides, in part, that "... The Director of the Division of Accounts and Reports shall design, devise, and direct the use of inventory records by all state agencies to show all fixed and moveable property of the state. The record shall be based on a physical inventory and shall be charged with all subsequent purchases, manufacture of property, or other methods of acquisition and shall be reduced by all property traded in, condemned or otherwise disposed of... . The state agencies may be required to take physical inventory of such properties annually and at such times as the Director may direct... ."

Forms and Deadlines

Agencies are required to submit capital asset reporting forms to the Division of Accounts and Reports by August 31st of each year. Form DA-110, Disposition of Property, may be ordered from the Division of Printing. All other capital asset reporting forms may be found on the Division of Accounts and Reports web site at: http://www.da.ks.gov/ar/forms/. The following forms are used for capital asset reporting:

Form Title Deadlines and Comments
DA-82     Certification of Inventory Due to Accounts & Reports by August 31 - required from all agencies
DA-83 Corrections or Additions to Capital Asset Records Retained by agency for documentation - used to correct or add items to records
DA-84 Land (for additions or deletions) Due to Accounts & Reports by August 31 - used to report land additions or deletions
DA-86 Buildings (for additions or deletions) Due to Accounts & Reports by August 31 - used to report building or building improvement additions or deletions
DA-87 Capital Asset Reporting Form (for depreciation calculations) Due to Accounts & Reports by August 311 - used to depreciate assets for GAAP 2 reporting
DA-110 Disposition of Property Form Submitted to State Surplus Property, then retained by agency for documentation - used to remove assets from records
DAFR 8460 Monthly Capital Asset Expenditure Report Accounts & Reports sends to the agency at the closing of each month, then retained by agency for documentation - used to add assets to records
  Master List of Real Property Maintained by Accounts & Reports based on land and buildings annual updates (Forms DA-84 and DA-86) - used for central accounting control purposes
1 The Financial Integrity Team will return prior year ending balance confirmations to the agency by April 1st of each year
2 Generally Accepted Accounting Principles

The universities and those agencies who produce their own Comprehensive Annual Financial Report (CAFR) are not required to return the Capital Asset Reporting Form (DA-87). Accounts and Reports will use the agency's CAFR data for the State's financial report. All other reporting forms, however, must be submitted.

The state agency owns all property purchased with State of Kansas funds and all property received as gifts. Although title to property purchased with funds from a grant or contract may not be vested in the state agency, the state agency should exercise the responsibilities of ownership for such property. Regardless of which state agency organizational unit ordered the item, the fund cited, or the particular budget expensed, the principle of state ownership prevails.

State of Kansas assets should only be used in the conduct of official state business. Property may not be rented or loaned to any person or group for personal use.

AGENCY RESPONSIBILITIES

Agency Policies

Each state agency is responsible for establishing a written policy for safeguarding financial and physical assets and being alert to possible exposures, errors and irregularities. The agency policy should cover, at the minimum, the responsibility of the property management officer, property criteria, ownership, usage, stolen assets and disposal of property. Management must be aware of internal control weaknesses that can lead to or permit misuse, misappropriation, or destruction of assets. In addition, each state employee has stewardship responsibilities for state agency assets assigned to him/her or otherwise in their control.

Property Management Officer

Each state agency should appoint an individual to serve as the lead person regarding all asset management issues within the state agency. This person is responsible for distributing all statewide and agency-specific asset management policies throughout the state agency and conducting the agency's annual physical inventory. Whenever possible, to achieve separation of duties, each agency should assign a separate person to audit the completed capital asset list for additions, deletions, and adjustments, including location changes, to determine that all items are properly accounted for.

On-site visits by Accounts and Reports will be scheduled for the purpose of performing random sample observation of capital asset records. Agencies should maintain records in such a manner as to facilitate the physical verification of capital asset items. Annual detail capital asset listings by property number should be kept on file at the agency.

Property Numbers

Permanent property numbers should be assigned and affixed to all capital items with a unit cost of $5,000 or more when the item is received. Care should be taken to insure that the property number attached to each item corresponds to the number assigned to it on the capital asset listing. Decals can be ordered both pre-numbered and unnumbered through the Department of Social and Rehabilitation Services "Catalogue of Blind and Handicapped Made Products".

Disposal of Property

State agency property must be disposed of in accordance with State Surplus Property policies and procedures, and under the direction of the agency Property Management Officer. Agencies may obtain a copy of the State Surplus Property Program Policy and Procedure Manual by contacting State Surplus Property. Detailed completion instructions for Distribution of Property Form (DA-110) may be found later in this filing.

Stolen Assets

An employee discovering the theft of property must report the theft to his/her supervisor. This is to be done as soon as possible, but no later than three days from the date of discovery. The supervisor should then notify the property management officer immediately. It is the responsibility of the property management officer to report the theft to the appropriate law enforcement agency.

Small Dollar Amount Assets

Only items with a cost of $5,000 or more and with a useful life exceeding one year are reported on the capital asset listing for the agency. However, the state agency also has a responsibility to safeguard all other assets including desirable items such as calculators, cameras, recorders, power tools, office machines, notebook computers, software, weapons, etc. The property management officer, or designee, is responsible for ensuring these and similar assets are not simply "lost" over time, and that they are disposed of in accordance with State Surplus Property rules and procedures.

Asset Collections

Frequently agencies have historical treasures, art, or book collections. Although agencies are required to maintain accurate control of these items, the collections will not be reported for GAAP.

In addition, pursuant to K.S.A. 76-116e, no other law of the State relating to obsolete condemned or surplus property shall apply to any trade or sale made from designated collections. The State has adopted a policy that these collections will be held for the purpose of exhibition to the public to further education and research. It is the State's intent to preserve and protect such items to ensure their availability to future generations. If any items are sold from any collection, the proceeds from such disposition shall be set aside for future acquisitions for the collections.

COMPLETION OF CAPITAL ASSET RECORDS

Items Included

Pursuant to K.S.A. 75-3516, the director of Accounts and Reports must maintain a master list of real property owned by the state regardless of the cost or value. The records must include the acreage, location by city and county, a brief legal description and the use and purpose of each lot, tract or parcel of land held by a state agency. Instructions for submission of Master List of Real Property reports are included later in this filing.

All items received by June 30 of the fiscal year, whether paid for or not, should be included on the annual capital asset list listing for that year. This would include all purchases reflected on the Capital Outlay Reports (DAFR 8460) for July through June of the fiscal year. Any items received by June 30 and not included on the Capital Outlay Reports (not paid for until the next fiscal year) should still be listed on the capital asset list with a notation that payment has not yet been made.

All fixed and moveable property with a unit cost of $5,000 or more and an expected serviceable life of longer than one year should be listed separately in property number order on the annual capital asset list. Any item belonging to the state, no matter how acquired, whether purchased, manufactured, transferred from another agency, acquired as a gift or as surplus which fits within the above definition should be included on the annual capital asset list.

Items traded in, transferred to other agencies, stolen, or otherwise disposed of as of June 30, should not appear on the capital asset list. Form DA-110, Disposition of Property, or Form DA-83, Corrections or Additions to Capital Asset Records will be on file at the agency to document the disposition of these items. An exception to this general rule would be items picked up by State Surplus Property and not yet sold as of June 30. The date of the sale would determine the fiscal year the item should be deleted from capital asset list. Complete expenditure subobject code information may be found in the Division of Accounts and Reports Policy and Procedure Manual, Filing Number 7,002.

Reporting Requirements

The following table summaries the dollar limits for Accounts and Report's various reporting needs.

Asset Cost 3Appears on
DAFR 8460
Reported on
DA-87
Reported on
Master List
of Real
Property
Equipment less than $5,000 no no no
Equipment equal to or greater than $5,000 yes yes no
Buildings less than $5,000 no no optional
Buildings equal to or greater than $5,000 and less than $100,000 no no yes
Buildings equal to or greater than $100,000 yes yes yes
Building
Improvements
less than $5,000 no no optional
Building
Improvements
equal to or greater than $5,000 and less than $100,000 no no yes
Building
Improvements
equal to or greater than $100,000 yes yes yes
Land less than $100,000 no no yes
Land equal to or greater than $100,000 yes yes yes
Land
Improvements
less than $100,000 no no yes
Land
Improvements
equal to or greater than $100,000 yes yes yes
3Expenditures in the 4000 series object code which end in 0 will appear on the DAFR 8460 report (4XX0).

When determining the appropriate object code classification the agency should consider the cost of the entire project, rather than each payment or vendor separately. Professional judgment should be used by the agency to determine if an improvement is a normal maintenance repair or an improvement. Normal maintenance repairs are not GAAP reportable, regardless of the cost. Generally, an addition or improvement either enhances the asset's functionality (effectiveness or efficiency) or extends the assets useful life.

Capital Asset Record Requirements

Each item on your capital asset list should be assigned to a designated individual. In most cases, this would be the user of the item. For items used by several individuals, the item should be assigned to a responsibility center, either by location or department. All employees should be made aware that they are responsible for the items placed under their care. Each person should report all capital asset transactions to the Property Management Officer at your agency.

The following data is required on the agency's reportable capital assets listing:

  1. Property Number - Required numeric field.
  2. Expenditure Subobject Code - Required field. Identifies the expenditure classification of the item.
  3. Fund - Required four digit field that represents the fund the item was purchased from.
  4. City Code - Required three digit alpha field as indicated in the Standard City Code list on Appendix C.
  5. Source Code - Required two digit field on Appendix A.
  6. Date of Acquisition - Required field reflecting the month and year the item was acquired. (MM YYYY)
  7. Cost - Required field that shows the total cost of the item. Cost may be shown to include cents, or rounded up to the nearest even dollar. Cost refers to the net cash paid (cost less discount) including all future payments for the item, freight, postage, and amount allowed for a trade-in or any credit memo applied to the purchase. Each item must have a cost value assigned. In the absence of actual cost data, an estimated cost should be assigned.

    For gifts, the fair market value of the item at the time given should be used. Items manufactured by the agency should also be reported at their fair market value.
  8. Description - Common name of the item (microcomputer, copier, etc.), manufacturer, model number and serial number. For land, an abbreviated legal description should be included. For buildings, include the name of the building and the type of construction.
  9. Sequence Number - This field should contain the sequential number assigned to each item on your annual capital asset report starting with the number 1 for the first item on the first page and ending with the number that represents the last item appearing on the report. If your agency has 1,000 items costing $5,000 or more, the last sequence number to appear on your report would be the number 1,000.
  10. Additional fields may be added to the records at the agency's discretion.

CAPITAL ASSET REPORTING FORM DA-87 INFORMATION

Commodities

Commodities are defined as supplies and materials, including consumable supplies and materials and parts purchased for equipment repair and maintenance performed by state personnel. Commodities purchased for future uses that are on hand at June 30 should be inventoried by the agencies every year. For GAAP purposes, agencies will report the commodity balance only if greater than $200,000 using Form DA-87.

Lease Purchase

# Section IX on the Annual Capital Asset Reporting Form (DA-87) requests lease liability information required for GAAP reporting. When reviewing leases, do not include lease liability for copy machines, postage machines or vehicles. In addition, do not include a capital lease in which the present value of the lease payments is less than $1,000,000 per lease. When applying the $1,000,000 threshold, the lease should be classified as either operating or capital. Capital leases meet one of the following criteria:

  1. The lease transfers ownership of the property to the lessee by the end of the lease term.
  2. The lease contains a bargain purchase option.
  3. The lease term is equal to 75 percent or more of the estimated economic life of the leased property.
  4. The present value of the minimum lease payments at the inception of the lease, excluding executory costs, equals at least 90 percent of the fair value of the leased property.

# The State of Kansas defines operating leases as any lease that does not meet one of the above criteria (A through D). Operating leases with total lease payments greater than $1,000,000 over the lease life will be disclosed (footnoted).

Fund Reporting

For GAAP reporting certain fund categories need to be segregated between governmental and business-type activities. In order to obtain this information, certain agencies with GAAP internal service funds and enterprise funds must submit Capital Asset Reporting Form (DA-87) for these funds separately from the rest of the agency's assets. Most agencies will not be required to separate assets by fund on the Capital Asset Report Form (DA-87). GAAP internal service funds may be found on Accounts and Reports web site at http://www.da.ks.gov/forms/default.htm with the Capital Asset Report Form (DA-87).

It is recognized that state agencies may not be able to accurately identify the appropriate funding notation for all previously purchased or transferred capital outlay items. The agency should review its fund structure and make a good faith effort to identify the appropriate funding and use a "best judgment" approach in assigning fund notations to these items. For transferred items, the items should be assigned to the fund which would have been used had the item been purchased by your agency.

Capital Gain/Loss on Sale of Assets

Capital gain/loss on the sale of assets will only be reported on the Comprehensive Annual Financial Report if greater than $500,000. This information will be reported on the annual Capital Asset Reporting Form (DA-87).

INFORMATION FOR DISPOSITION OF PROPERTY

Information regarding how to dispose of specific types of assets or commodities may be found on the State Surplus Property Program Policy and Procedure Manual. Instructions for Disposition of Property form DA-110 is below.

Agency Submission Instructions for DA-110

  1. Complete the three-part Form DA-110 detailing the disposition request.
  2. Obtain agency approval signatures authorizing the disposition request.
  3. Detach and retain the agency file copy (bottom copy) of the form.
  4. Submit the two remaining copies of the disposition request to the Department of Corrections, State Surplus Property Center, Forbes Field, P.O.Box 19226, Topeka, Kansas 66619-0226.
  5. For trade-ins, in addition to submitting the Form DA-110 copies to State Surplus Property, attach a photocopy of the Form DA-110 forms to a completed Form DA-100 (Purchase Requisition) and submit to the Department of Administration, Division of Purchases.
  6. If the property is being transferred to another state agency, Form DA-83 should be used and a photocopy should be sent to the state agency to which the property is being transferred.

Form Completion Instructions for DA-110

The three part Form DA-110 set is prepared by the initiating agency to request authorization for the disposition of agency property. The agency completes the form as instructed below except where noted. Additional forms may be used as needed.

  1. Agency No.: Three digit agency number and two digit division number as assigned in the Central Chart of Accounts.
  2. Agency Disposition No.: Unique sequential number assigned by the agency to identify the disposition request.
  3. Contact Person: Name of the employee responsible for the viewing and maintenance of the items listed on Form DA-110.
  4. Phone Number: The 10-digit telephone number where the contact person can be reached during normal business hours.
  5. Agency Name: The submitting state agency name.
  6. Agency Division: The state agency division or other unit name, when appropriate.
  7. Property Number: Property number as recorded in the agency capital asset records and affixed to the property.
  8. Sub Obj Code: Subobject code for the property as recorded in the agency capital asset records and defined this filing. (Length - 4 digits).
  9. Inv Src: Asset source code as recorded in the agency capital asset list and this filing. (Length -2 digits).
  10. Date Acquired (mm/yy): Date the property was acquired as recorded in the agency capital asset list.
  11. Cost: The acquisition cost of the property as recorded in the agency capital asset records.
  12. Description: A complete description of the property including the common name of the item, manufacturer, model number, serial number, dimensions, color, agency assigned present value or other related identifying information. (Note: A complete description of the property will expedite processing of the disposition request.)
  13. Present Value: For Kansas State Surplus Property use only. Kansas State Surplus Property will determine the present value of each item listed on the Form DA-110, Disposition of Property. (See Surplus Property Manual, Page 5, Part VI, B1.)
  14. Condition Code: The code best describing the condition of the property from the condition codes listed in the lower left corner of the form. The definition of each code is as follows:

    1. In working condition: The property is in working condition.
    2. Not working - serviceable: The property is not working, but could be repaired and made serviceable.
    3. Not working - not serviceable: The property is not working and cannot be repaired or the cost to repair is prohibitive to the agency.
    4. Obsolete - working: The property is in working condition, but is considered obsolete for agency use.
    5. Obsolete - not working: The property is not in working condition and is considered obsolete for agency use.
    6. Lost or stolen - FY: If the property has been reported either lost or stolen, enter the fiscal year the loss or theft was discovered in the space provided to the right of the code.
    7. Other: Other conditions not listed above (please describe in the space provided).
  15. Disposition Code - Agency: The code indicating the property disposition being requested by the agency from the disposition codes listed in the lower center portion of the form. All disposition methods must receive prior approval by State Surplus Property. The definition of each code is as follows:

    1. Trade-in: The property will be traded-in towards acquisition of other property. For trade-ins, a photocopy of the completed and approved Form DA-110 must be attached to the completed Form DA-100 (Purchase Requisition) and submitted to the Department of Administration, Division of Purchases.
    2. Sell used (by agency): The agency is requesting authorization to sell the property. Enter the name of the prospective purchaser and the dollar amount offered in the explanation and remarks section of the form (only for items with a present value more than $500, as determined by Kansas State Surplus Property).
    3. Sell used (by State Surplus Property): The agency is requesting State Surplus Property to sell the property.
    4. Request local disposition authority: After local disposition is authorized by State Surplus Property, the agency must choose one of the methods listed below to dispose of the property. An approved copy of the Form DA-110 should be retained in the agency files, indicating which of the disposal methods was selected. Agencies are not required to notify State Surplus Property of which disposal method was selected.

      1. Cannibalize usable parts for repair of like items, placing unserviceable residue in scrap pile, if the agency has an appropriate place to accumulate scrap for future use.
      2. Property may be burned, if allowed at agency location.
      3. Dispose of at authorized landfill.
      4. Dispose of by selling to the highest sealed bid received.
      5. Dispose of at public auction.
      6. Dispose of by highest phone bid (minimum of three bids recommended).
      7. Dispose of as trash (by normal trash removal procedures).
      8. Donated to non-profitable entities, designated as 501(C)3 under federal tax code, or those entities eligible to participate in the Federal Surplus Property program (only for those items with a present value less than $500, as determined by Kansas State Surplus Property).
  16. Other: Other dispositions not listed above (please describe in the space provided).
  17. Disposition Code - Kansas State Surplus Property (KSSP) use only: Disposition code entered by State Surplus Property personnel indicating the authorized disposition of the property.
  18. Explanation or Remarks: Space provided for additional information as needed to support the disposition request.
  19. Accounting Information: For all items listed on Form DA-110, please provide the fund, Fiscal Year, index, and PCA codes to be used when recording the receipt of disposal proceeds at the State Treasurer. If more than one funding line is needed, or if proceeds are to be deposited in various funds, please indicate the funding for each property immediately below the item description.
  20. Signature of Agency Employee: Signature and date signed by agency employee submitting the request to dispose of the property.
  21. Signature of Agency Authorized Employee: Signature and date signed by an agency employee authorized to sign payment vouchers indicating review and approval of the disposition request.
  22. Signature of Kansas Correctional Industries Director or Designee (KSSP use only): Signature and date signed by the Director of Kansas Correctional Industries, or Designee, indicating review and approval of Form DA-110.

INFORMATION FOR MASTER LIST OF REAL PROPERTY

Designated State Agency Personnel

The Master List of Real Property should include all land, regardless of cost, and buildings or building improvements $5,000 or more. It will be up to the agency's discretion to determine if improvements less than $5,000 are added to the Master List of Real Property. A printout of land and buildings owned by the agency will be sent by Accounts and Reports by April 1st each year. The agency should review the land and building printout for errors and make corrections, deletions, additions, or adjustments on forms DA-84 and DA-86. The agency should then return the printout, along with DA-84's and DA-86's to Accounts and Reports.

Use of Forms DA-84 and DA-86

  1. To add new property number - Complete all columns.
  2. To delete number - Fill in property number only of the item to be deleted with the work "Delete" directly after it. (DA-110 should be submitted in explanation of all real property disposed of.)
  3. To change property number - Delete old number, add new number (No. 2 and 1 above).
  4. To make changes - To change any other item on a particular property number, fill in the property number followed by the new information under the proper heading. Items which appear correctly on the printout mailed to the agency should not be typed on Form DA-84 and DA-86. For example, if $6,000 of improvements have been added in the current fiscal year to a building originally costing $10,000, the Form DA-86 should appear will all columns blank except "Property Number" and "Cost" (cost will show $16,000.00).

Form DA-84 Land - Description of Fields

  1. Property number - Six digit numeric field.
  2. County code - Two character alpha field (See Appendix B for county codes).
  3. Sec. No. - Two digit numeric field. Section in which property is located.
  4. Twp. No. - Three digit numeric field. Township in which property is located. Range No. - Three digit numeric field. Range in which property is located.
  5. Range No. - Three digit numeric field. Range in which property is located.
  6. Address - Location of property
    1. Street - Twenty-five character alpha/numeric field.
    2. City - Three character alpha field. (See Appendix C for city codes.)
  7. Acres - Nine digit numeric field (XXXXX.XXXX)
  8. Source Code - Two digit number field (See appendix A for source codes.)
  9. Date Acquired
    1. Month - Two digit numeric field.
    2. Year - Four digit numeric field
  10. Cost - Thirteen digit numeric field
  11. Land Use Code - One character alpha field - see below.

    A      Agricultural Property - Further specified as irrigated cropland, non-irrigated cropland, or pasture/rangeland.
    C Commercial Property - Including vacant lots within city limits.
    U Unimproved Land - Land not suitable for agricultural purposes.
    O Other - A description of the use of the land is to be included in the description column on the listing.

  12. Brief Legal Description - Fifty character alpha/numeric field.

Form DA-86 Building and Improvements - Description of Fields

  1. Property Number - Six digit numeric field.
  2. Building Reference Number - Three digit numeric field - necessary to link together a building and all improvements pertaining to that building.
  3. Related Land Property Number - Six digit numeric field - necessary to link together a building and the property number of the land on which it is located.
  4. Address - Location of property
    1. Street - Twenty-five character alpha/numeric field.
    2. City - Three character alpha field. (See Appendix C for city codes.)
  5. Source Code - Two digit numeric field (See Appendix A for source codes)
  6. Date Acquired
    1. Month - Two digit numeric field.
    2. Year - Four digit numeric field
  7. Cost - Thirteen digit numeric field
  8. Description - Fifty character alpha/numeric field.

CONTACT SOURCES

Questions regarding DA-82 Certification of Inventory, DA-83 Corrections or Additions to Capital Asset Records, DA-84 Land (for additions or deletions), DA-86 Building (for additions or deletions), DAFR 8460 Monthly Capital Asset Expenditure Report, or Master List of Real Property should be directed to:

Division of Accounts and Reports
Central Accounting Services Section
Audit Services Team

Questions regarding Capital Asset Reporting Form (DA-87) or GAAP Reporting Issues should be directed to:

Division of Accounts and Reports
Central Accounting Services Section
Financial Integrity Team

Questions regarding DA-110 Disposition of Property Form should be directed to:

State Surplus Property
Dept. of Corrections


APPENDICES

Appendix A - Standard Source Codes

00      Appeared on the capital asset records prior to fiscal year 1964
01      Purchased new
02      Purchased used
03      Gift to agency
04      Purchased from Surplus Property
05      Transferred at no cost from another agency
07      Purchased with local "Stores" funds
09      Manufactured by agency
11      Purchased new with federal funds
12      Purchased used with federal funds
13      Gift - Federal excess property
14      Purchased from state or federal surplus property with federal funds
16      Purchased with federal funds prior to 12/72
19      Manufactured by agency with federal funds
21      Purchased new with local funds
22      Purchased used with local funds
24      Purchased from state or federal surplus property with local funds
29      Manufactured by agency with local funds
31      Federal aid participation purchase of new equipment
32      Federal aid participation purchase of used equipment

 

 


Appendix B - County Abbreviations
AL Allen
AN Anderson
AT   Atchison
BA Barber
BT Barton
BB Bourbon
BR Brown
BU Butler
CS Chase
CQ Chautauqua
CK Cherokee
CN Cheyenne
CA Clark
CY Clay
CD Cloud
CF Coffey
CM Comanche
CL Cowley
CR Crawford
DC Decatur
DK Dickinson
DP Doniphan
DG Douglas
ED Edwards
EK Elk
EL Ellis
EW Ellsworth
FI Finney
FO Ford
FR Franklin
GE Geary
GO Gove
GH Graham
GT Grant
GY Gray
GL Greeley
GW Greenwood
HM Hamilton
HP   Harper
HV Harvey
HS Haskell
HG Hodgeman
JA Jackson
JF Jefferson
JW Jewell
JO Johnson
KE Kearny
KM Kingman
KW Kiowa
LB Labette
LE Lane
LV Leavenworth
LC Lincoln
LN Linn
LG Logan
LY Lyon
MN Marion
MS Marshall
MP McPherson
ME Meade
MI Miami
MC Mitchell
MG Montgomery
MR Morris
MT Morton
NM Nemaha
NO Neosho
NS Ness
NT Norton
OS Osage
OB Osborne
OT Ottawa
PN   Pawnee
PL Phillips
PT Pottawatomie
PR Pratt
RA Rawlins
RN Reno
RP Republic
RC Rice
FL Riley
RO Rooks
RH Rush
RS Russell
SA Saline
SC Scott
SG Sedgwick
SW Seward
SN Shawnee
SD Sheridan
SH Sherman
SM Smith
SF Stafford
ST Stanton
SV Stevens
SU Sumner
TH Thomas
TR Trego
WB Wabaunsee
WA Wallace
WS Washington
WH Wichita
WL Wilson
WO Woodson
WY Wyandotte


Appendix C - Standard City Codes
Abilene ABL
Alma ALM
Almena ALN
Almera ALR
Americus AME
Andover AND
Anthony ANH
Arkansas City ARK
Arlington ARL
Ashland ASH
Atchison ATH
Athol ATL
Attica ATT
Atwood ATW
Augusta AUG
   
Baldwin BLD
Barnes BAR
Baxter Springs  BXS
Bazine BAZ
Belleville BLV
Beloit BLT
Belpre BEL
Benington BEG
Benton BEN
Berryton BER
Blue Mound BLM
Blue Rapids BLR
Boicourt BCT
Bonner Springs BON
Brewster BRW
Bronson BRO
Brownell BNL
Buhler BUH
Burlington BUR
Bushton BUS
   
Caldwell CDL
Calista CAL
Caney CAN
Canton CNT
Centralia CEN
Chanute CHT
Chapman CHP
Chautauqua CHA
Cheney CHE
Cherryvale CHV
Chetopa CTP
Cheyenne Bottoms CHB
Cimarron CIM
Claflin CLA
Clay Center CYC
Clyde CLY
Coffeyville COF
Colby COB
Coldwater CWT
Columbus COL
Concordia CON
Conway Springs CWS
Coolidge COO
Corning COR
Cottonwood Falls COT
Council Grove CLG
Courtland COU
Crestline CTL
Cullison CUL
Cunningham CUN
   
Denton DNT
Derby DBY
Dighton DIG
Dodge City DGE
Douglass DOU
Downs DOW
Drexel, Missouri DRX
   
Easton ETN
Edson EDN
Edwardsville EDW
Effingham EFF
El Dorado ELO
Elkhart ELK
Ellenwood ELD
Ellis ELL
Ellsworth ELS
Elwood ELW
Emporia EMP
Englewood ELG
Enterprise ENT
Erie ERI
Eureka EUR
Everest EVT
   
Farlington FAR
Fort Dodge FTD
Fort Riley FTR
Fort Scott FTS
Franklin FRN
Fredonia FRE
Frontenac FRO
   
Galena GAL
Garden City GDN
Garnett GAR
Girard GIR

 


Glen Elder GLE
Goodland GDL
Gore GOR
Gorham GHM
Gove GOV
Grainfield GRA
Grantville GRT
Great Bend GTB
Greensburg GRE
Gridley GRD
Gupton GUP
Gypsum GYP
   
Halstead HAS
Hanford HFD
Hanover HAN
Hanston HST
Hardtner HDT
Harper HAR
Hartford HTF
Harveyville HRV
Haven HAV
Hays HAY
Haysville HAL
Herington HER
Herndon HDN
Hesston HES
Hiawatha HIA
Highland HIG
Hill City HIL
Hillsboro HBO
Hillsdale HID
Hoisington HOI
Holton HOL
Horton HOR
Howard HOW
Hoxie HOX
Hugoton HGT
Humbolt HUM
Hutchinson HCH
   
Independence IND
Iola IOA
   
Jamestown JAM
Jetmore JET
Johnson JHN
Junction City JTC
   
Kansas City, KS KCK
Kansas City, MO KCM
Kingman KIG
Kingsdown KIN
Kinsley KNS
Kiowa KWA
Kirwin KRN
   
La Crosse LAC
Lacygne LCN
Lakin LAK
Lansing LAN
Larned LAR
Lawrence LAW
Leavenworth LVW
Lebanon LBN
Lecompton LEC
Lenexa LEN
Leoti LEO
Lewis LEW
Liberal LIB
Lincoln LIN
Lindsborg LNS
Louisburg LOU
Lucas LUC
Lyndon LYD
Lyons LYN
   
Maize MAZ
Manhattan MAN
Manhattan Agr.Farm AGF
Manhattan Ash.Farm MAF
Manhattan Fish Farm MFH
Manhattan Plty.Farm PLE
Manhattan Trky Farm PLT
Mankato MKO
Maple City MPC
Maple Hill MPH
Marion MAR
Marquette MAQ
Marysville MRY
Mayetta MAY
McDonald MCD
McPherson MCP
Meade MDE
Medicine Lodge MEL
Melvern MVN
Meriden MEI
Merriam MER
Milford MIL
Minneapolis MIN
Minneola MIA
Mission MIS
Moline MOL
Montezuma MON
Morland MOR

 


Morrowville MRV
Mound City MDC
Mound Valley MDV
Mulvane MUL
   
Neodesha NEO
Ness City NEC
Newton NEW
Norcatur NCR
Norton NOR
   
Oakley OKL
Oberlin OBL
Ogallah OGA
Olathe OLH
Opolis OPL
Osage City OSC
Osawatomie OSW
Osborne OSB
Oskaloosa OSK
Oswego OWG
Ottawa OTA
Overland Park OVP
   
Palco PAL
Paola PAO
Parsons PAR
Paxico PAX
Phillipsburg PLB
Pittsburg PTG
Plains PLN
Plainville PLA
Pleasanton PTN
Powhattan PHN
Pratt PRT
Prescott PRE
Pretty Prairie PRP
Protection PRO
   
Quinter QUI
   
Reading RDG
Republic REP
Reserve RES
Richmond RCH
Rolla ROL
Rossville ROS
Roxbury ROX
Russell RUS
   
Sabetha SAB
Salina SAL
Satanta SAT
Savonburg SAV
Scandia SCA
Scott City SCC
Sedan SED
Selden SDN
Seneca SEN
Severy SEV
Sharon Springs SSP
Shawnee Mission SNM
Silver Lake SVL
Sitka SIT
Smith Center SMC
Solomon SOL
South Haven SHN
St. Francis STF
St. John STJ
St. Joseph SAJ
St. Marys STM
St. Paul STP
Stafford STA
Sterling STR
Stilwell STL
Stockton STK
Stull STU
Sublette SUB
Summerfield SMF
Sylvan Grove SYG
Syracuse SYC
   
Tonganoxie TNX
Topeka TOP
Toronto TOR
Treece TRE
Tribune TRI
Troy TRY
   
Ulysses ULS
Utica UTC
   
Valley Center VAC
Valley Falls VAF
Vassar VAS
Victoria VIC
   
Wadsworth WAD
Wakeeney WAK
Wakefield WKF
Wamego WMG
Washington WAS
Waterville WTR
Wathena WAT
Weir WEI

 


Wellington WEL
Wellsville WVL
Weskan WSN
Westmoreland WES
Westphalia WSP
White City WTC
Wichita WIC
Winfield WIN
   
Yates Center YAC