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



Filing No. 11,966
Revision date 06/27/11

Date Issued:   10/81

Revisions throughout



Payment of Claims for Goods or Services Purchased in Prior Fiscal Year


To provide procedures for processing claims for services or purchases for which payment was not submitted nor funds encumbered in the proper fiscal year.



K.S.A.46-913 46-923 46-924 46-925





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 time 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.








State 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.






Note:  Forms can be obtained from the Accounts and Reports web page.






 Prepares notarized form AR‑97, and returns the form to the state agency.




State Agency


Enters payment information into SMART as if the item were a current fiscal year transaction.  Includes in the Comment section a reference to the statutory authority under which the claim is being submitted (K.S.A. 46‑923) and the date of service or purchase.






Electronically transmits a screen print of the payment voucher, the claimant's notarized claim form and the original invoice or statement to the Delegated Audit Team.




A&R Delegated Audit Team


 Reviews the claim form, supporting documentation and payment voucher screen print. Notifies the agency if claim is inappropriate or incomplete. 






Assigns a unique claim number if the claim meets all statutory conditions and documentation requirements.  Electronically transmits claim number to the agency contact and files copy of all claim documents.





State Agency


Enters claim number into the invoice number field and then completes voucher payment process through SMART.  The check and any necessary documentation are sent to the claimant.




A&R Delegated Audit Team


Records and updates claims file for those prior year claims which were paid under this procedure.






Performs follow-up on unpaid claims.



Prepares report of claims paid under this procedure in accordance with K.S.A. 46-925.






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

Delegated Audit Team