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


POLICY AND PROCEDURE MANUAL

Filing No. 14,003
Revision Date:  03/27/09
Date Issued:   04/00
Revisions marked #


[.pdf version]

SUBJECT

Fiscal Year-end Outstanding Obligations

PURPOSE

To provide instructions for the preparation and use of Form DA-118, "List of Outstanding Obligations-Funding" and Form DA-119, "List of Outstanding Obligations-Detail" required for obligations outstanding at the fiscal year-end and not otherwise encumbered.

AUTHORITATIVE REFERENCES

K.S.A. 75-3002 K.S.A. 75-3728    

GENERAL INFORMATION

Form DA-118, List of Outstanding Obligations-Funding, and Form DA-119, List of Outstanding Obligations-Detail, must be used to encumber unpaid obligations as of June 30. All DA-118 obligations must be for firm orders only. These forms and current year-end information are also available for viewing, printing, and/or download at our web site http://www.da.ks.gov/ar/forms/.

Obligations that are encumbered via Real Estate Lease Cover Sheets (DA-47s), Contract Cover Sheets (DA-146s), Purchase Orders processed through the Division of Purchases (DA-101s), and Encumbrance Authorizations (DA-107s) should not be included on the DA-118 since doing so would result in encumbering those obligations twice.

PROCEDURES

Each agency, regardless of how the documents are submitted, is responsible for assigning a current document number on each DA-118. The current document number must be in the following format:

Format Element Explanation
#PA90YNNN     P document prefix "A", "B", or "C"
# A90 consistent on each DA-118
  Y last digit of the Fiscal Year being closed
  NNN is a sequential number assigned by the agency beginning with "001" and incrementing by one.

Since each vendor will not be encumbered separately by vendor identification number, you must use the following unique transaction codes for DA-118 transactions:

  891   Firm Encumbrance
            or
# 892 Contingent Encumbrance (required for fund 1000)

Each DA-118 document is limited to 99 detail funding lines. Each funding line should have its own unique sequence number.

When listing the outstanding obligations on Form DA-119, please list them in a logical order, either alphabetically by vendor or numerically by the agency order number.

All agencies, regardless of submission method, should attach a batch sheet and assign their own agency number, and batch number to these transactions. The DA-118 batches should use a June batch date, a June 30 effective date, and batch type 3.

Agencies should send the original DA-118 and DA-119 to the Audit Services Team and retain the necessary copies for the agency's files. No copies will be returned to the agency.

Deadlines for DA-118's

All DA-118's entered using the on-line data entry procedures must be entered into STARS by 5:00 p.m., on the date indicated on the annual year-end closing schedule of events Informational Circular issued by the Division of Accounts and Reports. The supporting documents must be received by 12 noon on the next business day in the Audit Services Team. The deadline for receiving supporting documents for electronic media (primarily dataset) transactions is 5:00 p.m. on the day listed on the schedule. However, dataset transmissions to BDAS must be completed by 12 noon on the date indicated in the schedule.

Submission Methods

There are two methods of preparing these forms: electronic media, and on-line. The procedures for each follow.

  1. Electronic Media Entry

    If your agency has data processing capabilities, the DA-118, List of Outstanding Obligations, can be submitted via electronic media (e.g. magnetic tapes or datasets). Electronic Media agencies preparing these transactions will be responsible for clearing any suspended items which result during STARS processing.

    If you desire to use the DA-118 electronic media input feature, please contact the Business Process Management Team for specific requirements.
  2. STARS On-line Entry

    Agencies with on-line data entry capabilities may enter DA-118 encumbrance documents directly into STARS beginning the first business day of June. STARS places these documents in hold status when entered on-line. This allows STARS to encumber the necessary funds and record each DA-118 in the STARS document file. Since the DA-118s have not yet been released by the Audit Services Team, STARS will not allow payments to process against them.

    Each designated agency employee must be issued a unique sign-on which only allows the on-line entry of Form DA-118. Once the special sign-on has been established, the employee signs on to STARS in the normal manner using the new sign-on. Form TM-96, STARS Sign-on Request, should be submitted to the Business Process Management Team to request a DA-118 sign-on.

    When a payment is made unencumbered that has been included on an on-line entered DA-118, the DA-118 can be adjusted to release the funds encumbered for that payment. Each on-line DA-118 can be adjusted as many times as necessary prior to printing the documents and submitting them to the Audit Services Team for release. Because the documents have not been released, the user's DA-118 sign-on can be used to make the necessary adjustments. Thus, an error correction sign-on is not required. After the documents have been printed and submitted to the Audit Services Team, no further on-line adjustments should be made.

STARS On-line Entry - Summary of Procedures

DA-118s are entered on-line using virtually the same data entry procedures as payment voucher on-line entry. DA-118s are entered as batch type "3." After entering the batch information on screen S500 Batch Header Entry, the screen shown is S505, Pre-Enc/Enc/Expenditure Transaction Entry. The DA-118 funding information is entered on screen S505. Screen S505 allows access to screen S524, DA-118 Description Entry, by pressing the PF6 key. Specific obligations included on the DA-118 are entered on screen S524. Once the funding and description information have been entered, the DA-118 can be printed from screen S524 or as part of a batch of DA-118 documents from screen S530, View or Print Batch Headers.

STARS On-Line Entry Detailed Procedures

  1. Entry of DA-118 Batch Header Record. From the STARS main menu the user accesses the data entry menu (selection "D") and enters "50" to begin entering a new batch. The batch header should be entered as follows:

    Field Name Instructions
    Batching Agency No. Your agency number (3 digit)
    Batch Date MMDDYY. Use June 30 or another June date of the fiscal year being closed
    Batch Type "3"
    Batch Number Sequential number assigned by your agency.
    Batch Count The total number of funding lines in the batch.
    Batch Amount Total dollar amount of all funding lines in the batch.
    Batch Edit Mode "2"
    Effective Date MMDDYY. Use June 30 of the fiscal year being closed.
    BFY YY. The fiscal year being closed.
    Approval Level "0"
    Disbursement Method        Leave blank
     
  2. Entry of DA-118 Detail Record. Upon entering the batch header into STARS, the system will display screen S505, Pre-Enc/Enc/Expend Transaction Entry. The DA-118 funding information is entered into screen S505 as follows (note: all other fields not shown here should either be left blank or will automatically default to the correct value):

    Field Name Instructions
    DOC-DATE Current date or June 30 of the current fiscal year.
    EFF-DATE Defaults to the effective date assigned to the batch on screen S500 (Batch Header Entry)
    AGY Your agency number
    CURR-DOC/SFX A current document (encumbrance) number assigned by the agency.
    TRANS CODE Enter the appropriate transaction code (891 or 892)
    REF-DOC/SFX Leave Blank
    MOD Leave Blank
    FUND/DET Enter the appropriate fund. Leave detail blank.
    BFY Enter the appropriate budget fiscal year.
    INDEX Enter the appropriate index code.
    PCA Enter the appropriate PCA.
    EXP-SUB-OBJ/DET      Enter the appropriate expenditure subobject code. Leave detail blank.
    AMOUNT The amount to be encumbered.
    AGY USE Optional. Assigned by agency if used.
     
  3. Entry of DA-118 Description. After entering the funding information function key PF6 is selected to display screen S524, DA-118 Description Entry. This screen equates to Form DA-119, List of Outstanding Obligations Detail. By necessity, some column headings from the paper DA-119 have been abbreviated in order for them to be displayed for on-line entry. The column labeled "On-line Name" shows the DA-119 column heading as it appears on the STARS document entry screen. The description information is entered as follows:

    Paper DA-119
    Column Heading
    On-Line Name
    Instructions
    Date Order or
    Obligation Incurred
    Date Incrd. Required. The date the order was placed.
    (Recommend MM-DD-YY format)
    Goods or Services
    Received? Yes/No
    RCV
    YN
    Optional. Indicate by an "X" in the
    appropriate column.
    Order No. Order No. Optional. The order number up to 9 digits.
    Vendor Name Vendor Name Required. The vendor name up to 38 characters.
    Amount Amount Required. The amount of the specific obligation.
     
  4. Batch Balancing. After completing the entry of DA-118 description information on screen S524, the user selects function key PF2 to return to screen S505. Function key PF9 may be selected to display screen S502, Batch Balancing. If screen S502 shows the batch is balanced, then the batch has been successfully added and is on hold status. If the batch is out-of-balance, the user can either correct the batch or recompute the batch on screen S510 (PF10), Recall a Batch for Correction, as circumstances dictate. The user can now exit STARS data entry in the normal manner.
  5. DA-118 Adjustments. A DA-118 that has been successfully added can now be adjusted or even deleted by using the DA-118 sign-on (the use of an error correction sign-on is not required since the DA-118 batch has not yet been released). The user accesses screen S510, Recall a Batch for Correction, in the normal manner. The user selects the proper function code to add, change, or delete a detail transaction. The user must also adjust the DA-118 description area by adding, changing, or deleting information on screen S524. After completing all changes, the user should ensure that the batch is in balance.
  6. Final Printing of DA-118 Document. After the DA-118 has been finalized the user must print the document to submit to the Audit Services Team. The DA-118 will be printed to the printer specified in the user sign-on (we recommend using the same printer used for voucher print). DA-118s can be printed individually from screen S524, DA-118 Description Entry, or all DA-118s in a batch can be printed from screen S530, View or Print Batch Headers. In addition, a computer generated Form DA-199, STARS Batch Sheet, should also be printed from screen S530 for the DA-118 batch.
  7. Submission of Finalized DA-118 Batches to Audit Services Team. After the DA-118s and Form DA-199 batch sheet have been printed they should be batched together. The batch sheet should be clearly marked in large red letters "DA-118" and submitted to the Audit Services Team.

CONTACT SOURCES

Electronic Media Questions:

Division of Accounts and Reports
Payroll Section
Customer Services Team

All Other Questions:

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