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

DATE:  June 4, 2002
SUBJECT: Capital Asset Reporting
EFFECTIVE DATE:   Immediately
A & R CONTACT: Financial Integrity Team:
Brett Bauer

(785) 296-2856  

Audit Services Team:
Gail Barnhart

(785) 296-7217

Gary Bond (785) 296-2287 (gary.bond@da.state.ks.us)
APPROVAL: Approved by Dale Brunton
SUMMARY: Accounts and Reports Policy and Procedure Manual Filing Number 13,001 for Capital Asset Reporting Updated

The Division of Accounts and Reports Policy and Procedure Manual Filing Number 13,001 has been updated to reflect all of the previous informational circular changes. There are no policy changes included in the updated filing, except the deadline to have all capital asset reports submitted to the Division of Accounts and Reports. The new deadline for submission is August 31st each year.

Accounts and Reports will no longer mail agencies a letter each year to remind them of the capital asset reporting deadline. Agencies will be able to print the updated Capital Asset Reporting Form (DA-87) from Accounts and Reports web site at http://www.da.ks.gov/ar/forms/ by April 1st each year. We will continue to send those agencies with real property a printout of their land and buildings for updates. In addition, the Financial Integrity Team will begin providing the agencies with their prior year ending balance to begin reporting for the current year on the Form DA-87.

The universities and those agencies that 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 following is a list of forms required each year:

Form Title Deadlines and Comments
DA-82    Certification of Inventory    Due to Accounts & Reports by August 31- required from all agencies
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 31 - used to depreciate assets for GAAP reporting
  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