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POLICY AND PROCEDURE
MANUAL |
Filing No. 7,002 |
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Revision Date: 11/16/09
Date Issued: 02/74
Revisions marked # |
[.pdf version]
[Coding Guide] |
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SUBJECT
Uniform Expenditure Classification Expenditure Sub-Object Codes
PURPOSE
To identify and define the expenditure classifications prescribed by the
Director of Accounts and Reports for use in the Statewide Accounting and
Reporting System (STARS).
AUTHORITATIVE REFERENCES
K.S.A. 75-3728
GENERAL INFORMATION
Introduction
K.S.A. 75-3728 makes the Director of Accounts and Reports
responsible for formulating a central accounting system and
maintaining central accounting records. This statute requires
state agencies to maintain uniform classifications of accounts
and reports as prescribed by the Director. This statute further
requires the Director to design, revise, and direct the use
of accounting records and fiscal procedures and prescribe
uniform classifications for receipts and expenditures for
all state agencies. The Generally Accepted Accounting Principles
(GAAP) basis is done annually for the Statewide Comprehensive
Annual Financial Report.
Each expenditure is classified in STARS at a primary, intermediate, and
detail level through the use of a four-digit expenditure sub-object code. These
classifications facilitate the various levels of reporting detail required for
budgetary, financial, management, or other reports.
Nine primary expenditure classifications are prescribed.
Intermediate classifications are assigned within each primaryclassification.
Within each intermediate classification are the detail classifications
used to code accounting transactions.
The prescribed primary classifications are:
1001 Salaries and Wages: Amounts paid to, or on behalf of, elected
or appointed state officials and employees.
2000 Contractual Services: Payments for communications, freight
and express, printing and advertising, rentals, repairing and servicing,
employee travel expense reimbursement, utilities, and professional or other
services.
3001 Commodities: Payments for consumable supplies, maintenance
materials and parts, and other miscellaneous purchases.
4000 Capital Outlay: Payments for machinery, equipment, land,
buildings and other major purchases with an expected service life of one
year or longer.
5000 Grants, Claims and Shared Revenue: Disbursements for grants,
claims, shared revenue and other related disbursements where the disbursing
agency does not receive a direct service or tangible asset.
6000 Debt Service: Payments of principal, interest and service
charges on borrowed money.
7000 Non-Expense Items: Disbursements for refunds, advances,
transfers, investments and other disbursements not properly classified as
governmental expenditures.
8000 Non-Expense Items - Investments by Kansas Public Employees
Retirement System: Disbursements for investment activities of the Kansas
Public Employees Retirement System.
To determine the proper expenditure sub-object code for an expenditure
transaction, first select the primary classification in the above listing that
best describes the expenditure. Then, locate the primary classification in the
expenditure sub-object code listing below. Review the intermediate
classifications within the primary classification and select the specific
expenditure sub-object code (i.e. detail classification) that best describes the
expenditure.
In addition, a coding guide has been included to
assist in making expenditure sub-object code selections for primary
classifications 2000, Contractual Services; 3000, Commodities; and 4000, Capital
Outlay.
Receipt Transactions Requiring an Expenditure Sub-Object Code
Certain receipt transactions are recorded in STARS as reductions to
expenditures rather than revenues. For example, a refund received from a vendor
for a return of goods purchased by the State is recorded in STARS as an
expenditure reduction rather than a revenue. These receipt transactions require
an expenditure sub-object code, rather than a revenue sub-object code, when
coding these transactions for processing in STARS. (Likewise, certain
disbursement transactions are recorded in STARS as revenue reductions rather
than expenditures and require the use of a revenue sub-object code.)
Specific transaction codes have been established in STARS to process these
transactions. State agencies should be aware of coding requirements for
individual transaction codes and, specifically, whether each transaction code
used requires a revenue sub-object code or an expenditure sub-object code. State
agencies may request STARS Report DAFR8640, Transaction Code Decision Table,
using the normal STARS report request procedures to obtain a current listing of
transaction codes identified to STARS. This listing provides specific
requirements for each transaction code and is useful in coding STARS
transactions.
State agencies with on-line capabilities may review transaction codes on-line
by accessing Screen 28, Transaction Code Decision Table, through the STARS
System Management Menu.
STARS LISTING OF EXPENDITURE SUB-OBJECT CODES AND STARS ON-LINE
INQUIRY
State agencies may request either STARS Report DAFR6650, Object Hierarchy, or
DAFR8750, Descriptor Table Listing, D10 Expenditure Sub-Object Descriptor Table,
using the normal STARS report request procedures to obtain a current listing of
expenditure sub-object codes. The DAFR6650 report lists both expenditure and
revenue primary object, intermediate (summary) object, and sub-object codes. The
report is sorted in object, summary object, and sub-object order. The DAFR8750
report lists each expenditure sub-object code identified to STARS along with the
assigned primary classification (shown on the report as "Object Level
1") and intermediate classification ("Object Level 2").
State agencies with on-line capabilities may review expenditure sub-object
codes on-line by accessing Screen 23, Descriptor Table Maintenance/Inquiry
(Table ID Number 10, Expenditure Sub-object Codes), through the STARS Table
Maintenance Menu.
Payments to vendors classified under certain expenditures sub-object codes
are reportable to the Internal Revenue Service and the Kansas Director of
Taxation on either form W-2 or 1099. Those object codes are indicated through
out this filing with a ** symbol. See PPM filing no. 11,749 for a complete
discussion of vendor numbers used in STARS for transactions processing and in
financial and tax reporting.
PROCEDURES
None
CONTACT SOURCES
Requests to establish, revise, or delete expenditure sub-object codes
should be directed to:
Division of Accounts and Reports
Central Accounting Services Section
Financial Integrity Team Requests for assistance in determining proper expenditure sub-object
code classifications, when the proper classification cannot be determined
from the sub-object code listing or coding guide, should be directed to:
Division of Accounts and Reports
Central Accounting Services Section
Audit Services Team
EXPENDITURE CLASSIFICATION EXPENDITURE SUB-OBJECT CODES
1001 SALARIES AND WAGES
Amounts paid to, or on behalf of, elected or appointed state officials and
employees for their services.
| *1002 |
Salaries and Wages |
| |
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1010 |
Pay of Regular Classified Employees Hired under Provisions of State Civil
Service Laws |
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1011 |
Pay of Temporary Classified Employees Hired under Provision of State Civil
Service Laws |
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1012 |
Shift Differential Pay of Classified Employees |
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1013 |
Overtime Pay of Classified Employees |
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1014 |
Holiday Pay of Classified Employees |
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1015 |
Taxable Employee Business Expense Pay of Classified Employees |
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1016 |
Longevity Pay of Classified Employees |
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1017 |
Holiday Pay of Classified Employees not Included in Base Salary |
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1110 |
Pay of Regular Unclassified Employees Hired under Provisions of State Civil
Service Laws |
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1111 |
Pay of Temporary Unclassified Employees Hired under Provisions of State
Civil Service Laws |
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1112 |
Shift Differential Pay of Unclassified Employees |
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1113 |
Overtime Pay of Unclassified Employees |
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1114 |
Holiday Pay of Unclassified Employees |
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1115 |
Taxable Employee Business Expense Pay of Unclassified Employees |
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1116 |
Longevity Pay of Unclassified Employees |
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1117 |
Holiday Pay of Unclassified Employees not Included in Base Salary |
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1120 |
Graduate Teaching Assistants (Monthly): Students paid on a monthly
basis with teaching responsibilities. (Board of Regents Institutions only) |
|
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1130 |
Student Research Assistants (Monthly): Students paid on a monthly
basis with research responsibilities. (Board of Regents Institutions only) |
|
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1140 |
Other Students (Monthly): Students paid on a monthly basis without
teaching or research responsibilities. (Board of Regents Institutions only) |
|
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1200 |
Student Employees (Hourly): Students paid on an hourly basis who
are appointed on a less than half-time basis at a Board of Regents educational
institution. (Board of Regents Institutions only) |
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1300 |
Patient Employees: Patients employed at a state institution. Inmate
earnings of state reformatory and state penitentiary prisoners as provided
by K.S.A. 75-5211, are classified as "Incentive Earnings," sub-object
code 2930. |
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1410 |
Foster Grandparent and Senior Companion Pay: Per diem allowances
and compensation. |
|
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1420 |
Kansas National Guard Service Pay: Per diem allowances and compensation.
|
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1430 |
Military Differential Pay |
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1510 |
Legislator Compensation |
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1520 |
Legislative Allowances (Agency 428 only) |
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1610 |
Classified Pensions and Retirement Salaries and Wages |
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1710 |
Other Employee Compensation - Quality Bonus Awards (Cash) |
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1720 |
Other Employee Compensation - Employee Suggestion Awards (Cash) |
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1730 |
Salary Advances |
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1740 |
Interchange of Governmental Employees Compensation Payments: Used
by the receiving agency to transmit the gross pay of an employee, received
under the Interchange of Governmental Employees Act, to the sending agency
to reimburse the sending agency for the salary portion of the employee's payroll
costs. |
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1750 |
State (Employer) Contribution - Dependent Health Insurance Contributions |
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1760 |
State (Employer) Contribution - State Leave Payment Assessments |
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1780 |
State (Employer) Contribution - Parking Compensation Reduction Program |
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1790 |
State (Employer) Contribution - Local or Transit Tax for Another State |
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1810 |
State (Employer) Contribution - Public Employees Retirement System |
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1820 |
State (Employer) Contribution - Teachers Retirement - Public Employees Retirement
System |
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1830 |
State (Employer) Contribution - Educational Institution Employees Retirement
System |
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1840 |
State (Employer) Contribution - Educational Institution Employees Public
Employees Retirement System (Prior Service Credits) |
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1850 |
State (Employer) Contribution - Educational Institution Employees Group
Life and Disability Insurance |
|
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1860 |
State (Employer) Contribution - Judges Retirement System (Agency 677 only) |
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1870 |
State (Employer) Contribution - Correctional Officers Retirement |
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1880 |
State (Employer) Contribution - Police and Firemen's Retirement System - K.B.I., Highway
Patrol, and Regents Institutions |
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1910 |
State (Employer) Contribution - Social Security (OASDI and Medicare) |
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1920 |
State (Employer) Contribution - Federal Employees Group Health and Life
Insurance (Agency 367 only) |
|
|
1930 |
State (Employer) Contribution - Federal Employees Civil Service Retirement
(Agency 367 only) |
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1940 |
State (Employer) Contribution - Kansas Public Employees' Deferred Compensation
Plan |
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1950 |
State (Employer) Contribution - Group Health and Hospitalization Insurance |
|
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1960 |
State (Employer) Contribution - Interchange of Governmental Employees
Employer Payroll Contribution Payments: Used by the receiving agency
to transmit the cost of the employer contributions for the employee, received
under the Interchange of Governmental Employees Act, to the sending agency
to reimburse the sending agency for the employer contributions portion of
the employee's payroll costs. |
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1970 |
State (Employer) Contribution - Workers' Compensation |
|
|
1980 |
State (Employer) Contribution - Unemployment Compensation Tax |
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1990 |
State (Employer) Contribution - Flexible Spending Accounts Administrative
Fee |
2000 CONTRACTUAL SERVICES
Payments for communications, freight and express, printing and
advertising, rentals, repairing and servicing, employee travel expense
reimbursement, utilities, and professional or other services.
| *2001 |
Communication: Includes
electronic voice and data transmission costs and postage, postal services
and mail handling fees. |
| |
|
2010 |
Postage: Includes postal insurance charges. |
| |
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2020 |
Commercial Local Communication Service: Paid directly to a
commercial vendor (e.g., tariffed Southwestern Bell service, including
base line charges for facsimile machines). |
| |
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2030 |
Commercial Long Distance Service: Paid directly to a commercial
vendor (e.g., AT&T service and/or data transmission line service,
including charges for long distance facsimile transmissions). |
| |
|
2040 |
Other Commercial Communication Service: Paid directly to a
commercial vendor (e.g., leased equipment, including pagers). |
| |
|
2050 |
Intergovernmental Local Communication Service Operating Charge -
DISC: Reimbursement to the Division of Information Systems and Communications
(DISC) for local telephone services provided that represent the basic
operating cost which is limited to costs defined by federal cost reimbursement
regulations. This is commonly known as the federal reimbursement rate
on federal grant claims. |
| |
|
2051 |
Intergovernmental Local Communication Service Capital Charge - DISC:
Reimbursement to the Division of Information Systems and Communications
(DISC) for local telephone services provided for that portion representing
the cost of capital improvements and other costs which are not allowable
under federal cost reimbursement regulations. These costs are not chargeable
against federal funds and must be paid solely from state funds. |
| |
|
2052 |
Intergovernmental Local Communication Service - Vendors Other Than
DISC: Reimbursement to a state agency other than the Division of
Information Systems and Communications (DISC) for local telephone services
provided. Cannot be used for payments to DISC. |
| |
|
2060 |
Intergovernmental Postage Operating Charge - DISC: Reimbursement
to the Division of Information Systems and Communications (DISC) for postage
or postal services provided that represent the basic operating cost which
is limited to costs defined by federal cost reimbursement regulations.
This is commonly known as the federal reimbursement rate on federal grant
claims. |
| |
|
2061 |
Intergovernmental Postage Capital Charge - DISC: Reimbursement
to the Division of Information Systems and Communications (DISC) for postage
or postal services provided for that portion representing the cost of
capital improvements and other costs which are not allowable under federal
cost reimbursement regulations. These costs are not chargeable against
federal funds and must be paid solely from state funds. |
| |
|
2062 |
Intergovernmental Postage Charge - Vendors Other Than DISC:
Reimbursement to a state agency other than the Division of Information
Systems and Communications (DISC) for postage or postal services provided.
Cannot be used for payments to DISC. |
| |
|
2070 |
Intergovernmental Long Distance Communication Service Operating
Charge - DISC: Reimbursement to the Division of Information Systems
and Communications (DISC) for long distance telephone services provided
that represent the basic operating cost which is limited to costs defined
by federal cost reimbursement regulations. This is commonly known as the
federal reimbursement rate on federal grant claims. |
| |
|
2071 |
Intergovernmental Long Distance Communication Service Capital Charge
- DISC: Reimbursement to the Division of Information Systems and
Communications (DISC) for long distance telephone services provided for
that portion representing the cost of capital improvements and other costs
which are not allowable under federal cost reimbursement regulations.
These costs are not chargeable against federal funds and must be paid
solely from state funds. |
| |
|
2072 |
Intergovernmental Long Distance Communications Service Charge -
Vendors Other Than DISC: Reimbursement to a state agency other than
the Division of Information Systems and Communications (DISC) for long
distance telephone services provided. Cannot be used for payments for
DISC. |
| |
|
2080 |
Other Intergovernmental Communication Service Operating Charge -
DISC: Reimbursement to the Division of Information Systems and Communications
(DISC) for other communications services provided that represent the basic
operating cost which is limited to costs defined by federal cost reimbursement
regulations. This is commonly known as the federal reimbursement rate
on federal grant claims. |
| |
|
2081 |
Other Intergovernmental Communications Service Capital Charge -
DISC: Reimbursement to the Division of Information Systems and Communications
(DISC) for other communication services provided for that portion representing
the cost of capital improvements and other costs which are not allowable
under federal cost reimbursement regulations. These costs are not chargeable
against federal funds and must be paid solely from state funds. |
| |
|
2082 |
Other Intergovernmental Communication Service Charge - Vendors Other
Than DISC: Reimbursement to a state agency other than the Division
of Information Systems and Communications (DISC) for other communications
services provided. Cannot be used for payments to DISC. |
| |
|
2090 |
Other Communications: Other communication services not classified
elsewhere (e.g., pager air time, mobile radio/telephone, and satellite
services). |
| |
|
2091 |
Cellular Phones: This includes all costs associated
with the use of cellular phones such as the phone, monthly billings, reimbursements
to employees for business use of personal cellular phones, etc. |
| *2101 |
Freight and Express:
Transportation costs for commodities, livestock, equipment, and personal
effects of employees, including UPS and other package delivery services.
Transportation costs incurred for specific purchases of goods should be
assigned the same expenditure sub-object code as the goods purchased whenever
possible. Transportation costs exceeding $50.00 for capital outlay purchases
must be assigned the same expenditure sub-object code and included as
part of the cost of the goods purchased for inventory purposes. |
| |
|
2120 |
Moving of Agency Office Equipment and Supplies |
| |
** |
2130 |
Employees' Personal Effects In-State |
| |
** |
2140 |
Employees' Personal Effects Out-of-State |
| |
|
2190 |
Other Freight and Express |
| *2201 |
Printing and Advertising:
Includes printing, binding, duplicating, blue-printing, engraving, advertising
in newspapers or other publications and radio or television time. This
includes the cost of incidental paper billed as part of the service. However,
acquisition of blank forms, letterheads and other agency stock items are
classified "Stationery, Office and Data Processing Supplies",
expenditure sub-object code 3710 or 3720. |
| |
|
2210 |
Printing and Binding (Payments to State Facilities only) |
| |
|
2211 |
Printing and Binding - Surcharge (Payments to State Facilities only) |
| |
|
2230 |
Other Vendor Printing, Binding, Duplicating, Blue-Printing and Reproducing - non-capital |
| |
|
2240 |
Advertising (e.g. Classified, Legal, and Radio or Television Time) |
|
|
|
|
| *2301 |
Rents: Includes payments
for rental, lease or lease/purchase of land, buildings and equipment.
|
| |
|
2300 |
State Buildings Capital Charge: Portion of rental payment representing
cost of capital improvements and other costs of state owned buildings
which are not allowable under federal cost reimbursement regulations and
cannot be paid from federal funds. |
| |
** |
2310 |
Reprographic Equipment Rental: Includes office-copying equipment. |
| |
** |
2320 |
Building Space Rental |
| |
** |
2330 |
Equipment Rental |
| |
** |
2340 |
Land Rental |
| |
** |
2360 |
Information Processing Equipment Rental: Includes central processing
units, memory, channels, control units, tape drives, disk drives, mass
storage, communications controllers and consoles, printers, terminals,
plotters, graphics terminals, teletypewriters, data entry equipment, remote
job entry stations, scanners and modems. |
| |
** |
2370 |
Information Processing Software Rental: Includes all types
of software for use on computer systems equipment or information processing
equipment. |
| |
|
2380 |
State Buildings Operating Charge: Portion of rental payment
representing the basic operating costs of state owned buildings as defined
by federal cost reimbursement regulations. |
| |
** |
2390 |
Other Rentals |
| *2401 |
Repairing and Servicing:
Expenditures for outside labor, including materials and replacement parts,
in maintaining, fixing, restoring, renewing and mending equipment, machinery,
facilities, buildings and grounds. |
| |
** |
2410 |
Passenger Car Repair and Service |
| |
** |
2420 |
Other Self-Propelled Equipment Repair and Service |
| |
** |
2430 |
Machinery, Equipment (Except Self-Propelled), Furniture and Fixtures
Repair and Service |
| |
** |
2440 |
Buildings and Grounds Repair and Service - non-capital |
| |
** |
2450 |
Highway and Bridge Repair and Service (Agencies 276, 710) |
| |
** |
2470 |
Information Processing Equipment Repair and Service: See expenditure
sub-object codes 2360, 4130, 4160 and 4660 for types of equipment. |
| |
** |
2480 |
Information Processing Equipment Software Maintenance and Service:
See expenditure sub-object codes 2370 and 4180 for types of software. |
| |
** |
2490 |
Other Repair and Service: Not otherwise classified.
|
| *2501 |
In-state Travel and Subsistence:
Allowable expenses incurred by a state employee or officer while away
from the employee's official station or domicile within the borders of
the State of Kansas. This includes fares for riding public conveyances,
private car mileage, expenses of operating state owned vehicles, subsistence
(meals and lodging), tips, telephone calls and nominal amounts for postage
and urgently needed supplies or services. Items not appropriately classified
as travel or subsistence, but included on travel vouchers, should be assigned
proper expenditure sub-object codes.
Please note that border city travel is considered out-of-state
travel and coded in the 2502 series if lodging expenses or registration
fees are incurred. Travel occurring within the State of Kansas
but associated with out-of-state or international trips are coded in
the 2502 or 2503 series as appropriate. |
| |
|
2511 |
Private Vehicle Mileage for In-State Travel |
| |
|
2521 |
Hire of Passenger Cars, Airplanes and Buses for In-State Travel |
| |
|
2531 |
State Car Expense for In-State Travel |
| |
|
2571 |
Railroad, Airplane and Bus Fares for In-State Travel |
| |
|
2581 |
Subsistence (Meals and Lodging) for In-State Travel |
| |
|
2591 |
Non-subsistence Items for In-State Travel |
| *2502 |
Out-of-State Travel and Subsistence:
Allowable expenses incurred by a state employee or officer while away
from the employee's official station or domicile outside the borders
of the State of Kansas but within the United States. This includes fares
for riding public conveyances, private car mileage, expenses of operating
state owned vehicles, subsistence (meals and lodging), tips, telephone
calls and nominal amounts for postage and urgently needed supplies or
services. Items not appropriately classified as travel or subsistence,
but included on travel vouchers, should be assigned proper expenditure
sub-object codes.
Please note that border city travel is considered out-of-state
travel if lodging expenses or registration fees are incurred.
Travel occurring within the State of Kansas but associated with an out-of-state
trip is coded in this series. Travel occurring out-of-state but associated
with an international trip is coded in the 2503 series. |
| |
|
2512 |
Private Vehicle Mileage for Out-of-State Travel |
| |
|
2522 |
Hire of Passenger Cars, Airplanes and Buses for Out-of-State Travel |
| |
|
2532 |
State Car Expense for Out-of-state Travel |
| |
|
2572 |
Railroad, Airplane and Bus Fares for Out-of-State Travel |
| |
|
2582 |
Subsistence (Meals and Lodging) for Out-of-State Travel |
| |
|
2592 |
Non-subsistence Items for Out-of-State Travel |
| *2503 |
International Travel and Subsistence:
Allowable expenses incurred by a state employee or officer while away
from the employee's official station or domicile outside the United States.
This includes fares for riding public conveyances, private car mileage,
expenses of operating state owned vehicles, subsistence (meals and lodging),
tips, telephone calls and nominal amounts for postage and urgently needed
supplies or services. Items not appropriately classified as travel or
subsistence, but included on travel vouchers, should be assigned proper
expenditure sub-object codes. Travel occurring within the State of Kansas
but associated with an international trip is coded in this series. |
| |
|
2513 |
Private Vehicle Mileage for International Travel |
| |
|
2523 |
Hire of Passenger Cars, Airplanes and Buses for International Travel |
| |
|
2533 |
State Car Expense for International Travel |
| |
|
2573 |
Railroad, Airplane and Bus Fares for International Travel |
| |
|
2583 |
Subsistence (Meals and Lodging) for International Travel |
| |
|
2593 |
Non-subsistence Items for International Travel |
| *2601 |
Fees - Other Services:
Payments for services rendered, other than salaries and wages, including
payments to wards and clients. Fees incurred should be itemized where
required. |
| |
|
2610 |
Recruitment Expenses: (Note: Moving expense reimbursement of
in-state applicants hired, when allowed, should be expenditure sub-object
code 2130 and moving expense reimbursement for out-of-state applicants
hired should be expenditure sub-object code 2140.) |
| |
** |
2620 |
Honorariums |
| |
|
2621 |
Honorariums - Reimbursement of Travel Expenses |
| |
|
2630 |
Computer Programming Services, Data Processing Services and Database
Access Fees Operating Charge - DISC: Reimbursement to the Division
of Information Systems and Communications (DISC) for computer programming,
data processing and database access services provided that represent the
basic operating cost which is limited to costs defined by federal cost
reimbursement regulations. This is commonly known as the federal reimbursement
rate on federal grant claims. |
| |
|
2631 |
Computer Programming Services, Data Processing Services and Database
Access Fees Capital Charge - DISC: Reimbursement to the Division
of Information Systems and Communications (DISC) for computer programming,
data processing and database access services provided for that portion
representing the cost of capital improvements and other costs which are
not allowable under federal cost reimbursement regulations. These costs
are not chargeable against federal funds and must be paid solely from
state funds. |
| |
** |
2632 |
Computer Programming Services and Data Processing Services Charge
- Vendors Other Than DISC: Payments to vendors other then the Division
of Information Systems and Communications (DISC) for computer programming
and data processing services provided. Cannot be used for payment to DISC. |
| |
** |
2633 |
Database Access Fees Charge - Vendors Other Than DISC: Payment
to vendors other than the Division of Information Systems and Communications
(DISC) for database access services provided. Cannot be used for payments
to DISC. |
| |
|
2635 |
Financial Management System Development Fee – Capital Charge: Reimbursement for costs related to the development, implementation, capital improvements and other costs for the Financial Management System which are not allowable for cost recovery under the federal cost reimbursement regulations. These costs are not chargeable against federal funds and must be paid solely from state funds. |
| |
** |
2640 |
Recording Fees, Servicing Fees and Other Court Costs (Paid to Governmental
Entities) |
|
|
|
|
| |
** |
2650 |
Laboratory Fees |
|
|
2660 |
Tuition for Employees and Students |
| |
** |
2670 |
Boarding Home Payments (Care of Wards) |
| |
** |
2680 |
Maintenance and Tuition for Rehabilitation Clients |
| |
** |
2690 |
Other Fees |
| |
|
2691 |
Credit Card Fees and Charges |
| |
|
2696 |
E-Checks Fees and Charges |
| |
** |
2697 |
Military Activation Payments |
| *2701 |
Fees - Professional Services:
Payments for professional services rendered, other than salaries and wages.
Fees incurred should be itemized where required. |
| |
** |
2700 |
Administrative Services |
| |
** |
2710 |
Architects and Engineers - non-capital |
| |
** |
2720 |
Attorneys and Lawyers |
| |
** |
2730 |
Physicians and Medical Associations |
| |
** |
2740 |
Hospitals and Nursing Homes |
| |
** |
2750 |
Advertising Agencies |
| |
** |
2760 |
Veterinarians |
| |
** |
2770 |
Lecturers, Speakers and Entertainers |
| |
** |
2780 |
Accountants and Auditors |
| |
** |
2790 |
Other Professional Fees - non-capital |
| |
** |
2791 |
Information Systems Consulting Services |
| *2801 |
Utilities: Expenditures
for services generally defined as public utilities, except telephone and
telegraph. |
| |
|
2810 |
Electricity |
| |
|
2820 |
Natural Gas |
| |
|
2830 |
Steam |
| |
|
2840 |
Water |
| |
|
2850 |
Sewage Charges |
| |
|
2860 |
Solid Waste Charges |
| |
|
2890 |
Other Utilities |
| *2901 |
Other Contractual Service |
| |
|
2910 |
Dues, Memberships and Subscriptions (in Agency Name only) |
| |
** |
2920 |
Laundry, Dry Cleaning and Towel Service |
| |
|
2930 |
Incentive Earnings (Ward or Inmate) |
| |
|
2940 |
Recreation and Entertainment |
| |
** |
2950 |
Non-Employee Awards, Rewards, Premiums, and Bounties - IRS Reportable |
| |
|
2954 |
Non-Employee Awards, Rewards, Premiums and Bounties - Not IRS Reportable |
| |
|
2960 |
Surety Bond and Insurance Premiums |
| |
|
2970 |
Official Hospitality |
| |
** |
2980 |
Employee Awards (Non-Cash) - IRS Reportable |
| |
|
2984 |
Employee Awards (Non-Cash) - Not IRS Reportable |
| |
|
2990 |
Other Contractual Services |
3001 COMMODITIES
Expenditures for supplies and materials, including consumable supplies and
materials and parts purchased for equipment repair and maintenance performed by
state personnel. This includes equipment purchases with a unit cost of less than
$500.00 or an expected service life of less than one year.
| *3002 |
Clothing |
| |
|
3000 |
Clothing: Includes wearing apparel, all material to be made into
clothing, and thread, buttons, zippers and related items. |
|
|
3008 |
Clothing - BPC Purchases |
| *3101 |
Feed and Forage |
|
|
3100 |
Feed and Forage: Includes corn, hay, oats, ensilage, cottonseed
meal, salt and other food and conditioners, excluding medicines, for
animals. |
|
|
3108 |
Feed and Forage - BPC Purchases |
| *3201 |
Food for Human Consumption |
|
|
3200 |
Food for Human Consumption: Food substances, excluding medicines,
consumed to sustain life. This includes livestock and poultry bought for
immediate slaughter for human consumption. |
| *3301 |
Fuel (Non-Motor Vehicle Use):
Includes fuels used for cooking, heating and generating power. Natural gas
purchases are classified expenditure sub-object 2820. |
|
|
3308 |
Fuel (Non-Motor Vehicle Use) - BPC Purchases |
|
|
3320 |
Fuel Oil, Diesel and Kerosene |
|
|
3330 |
Liquid Propane Gas and Butane |
|
|
3390 |
Other Fuel |
| *3401 |
Maintenance and Construction Materials,
Supplies and Parts: Includes materials and parts purchased
in repairing and maintaining physical plants, highways and bridges,
computer systems and other equipment, where the labor is performed by
state personnel. This classification does not include maintenance parts,
supplies, or accessories for motor vehicles. |
|
|
3408 |
Maintenance and Construction Materials, Supplies and Parts - BPC Purchases |
|
|
3410 |
Materials and Supplies for Buildings and Grounds - non-capital |
|
|
3420 |
Highway and Bridge Materials and Supplies, Including Rest Areas in
Roadside Parks (Agencies 276, 710) |
|
|
3430 |
Computer Systems Maintenance Parts and Materials: Parts and
materials for repair of computer systems equipment, information processing
equipment, microcomputer systems equipment and data communications
equipment. See expenditure sub-object codes 2360, 4130, 4160 and 4660 for
types of equipment. |
|
|
3490 |
Other Equipment Parts, Materials and Supplies |
| *3501 |
Motor Vehicle Parts, Supplies and
Accessories: Items used or consumed in the operation and
maintenance of motor vehicles and aircraft, including fuel, oil, grease,
batteries, tires, tubes, chains, and repair parts. |
|
|
3508 |
Motor Vehicle Parts, Supplies and Accessories - BPC Purchases |
|
|
3510 |
Gasoline |
|
|
3520 |
Diesel Fuel |
|
|
3530 |
Gasohol |
|
|
3540 |
Liquefied Petroleum, Butane, Natural Gas |
|
|
3550 |
Aircraft Fuel |
|
|
3560 |
Motor Oil |
|
|
3590 |
Other Parts, Supplies, and Accessories |
| *3601 |
Professional and Scientific Supplies and
Materials: Includes school supplies, hospital supplies, laboratory
supplies, engineering supplies, medical supplies and drugs. |
|
|
3608 |
Professional and Scientific Supplies and Materials - BPC Purchases |
|
|
3610 |
Drugs and Pharmaceuticals |
|
|
3620 |
Animal Drugs |
|
|
3630 |
Chemicals |
|
|
3690 |
Other Professional, Scientific Supplies and Materials |
| *3701 |
Stationery, Office and Data Processing
Supplies |
|
|
3708 |
Stationery, Office and Data Processing Supplies - BPC Purchases |
|
|
3710 |
Stationery and Office Supplies: Includes blank forms, letterhead
stationery, adding machine paper, binders, carbon paper, paper clips,
indexes, ink, desk pads, machine ribbons, rulers, other related items and
office equipment with a unit cost of less than $500.00. |
|
|
3720 |
Data Processing Supplies: Magnetic tape, disk storage devices
(unit cost less than $500.00), tab cards, continuous forms, printer
ribbons, computer-output microform (COM) stock, plotter paper and inks,
toner cartridges and other consumable supplies used with computer systems,
information processing, microcomputer systems or data communications
equipment. See expenditure sub-object codes 2360, 4130, 4160 and 4660 for
types of equipment. |
|
|
3730 |
Telecommunications Termination Equipment: Communications line
terminating elements including telephones, key sets, signal interfaces or
conditioning units costing under $500.00 per item. |
| *3801 |
Research Supplies and Materials:
Laboratory supplies, medical supplies, drugs, and chemicals used directly
in scientific research activities. This does not include materials,
supplies and services incidental to the primary research function such as
office supplies, animal food and typewriter repair. |
|
|
3800 |
Research Supplies and Materials (Except Chemicals) |
|
|
3808 |
Research Supplies and Materials - BPC Purchases |
|
|
3830 |
Research Chemicals |
| *3901 |
Other Supplies, Materials and Parts |
|
|
3908 |
Other Supplies, Materials and Parts - BPC Purchases |
|
|
3910 |
Agricultural Supplies (Other than Feed and Forage), Materials and Parts |
|
|
3920 |
Household, Laundry and Kitchen Supplies and Materials |
|
|
3930 |
Power Plant Supplies |
|
|
3940 |
Recreation Supplies and Materials |
|
|
3950 |
Small Tools |
|
|
3960 |
Motor Vehicle License Tags (For Resale) |
|
|
3970 |
Supplies Used in Manufacturing and Printing (For Resale) |
|
|
3980 |
Commodities Purchased for Resale to Using Departments |
|
|
3990 |
Other Supplies, Materials and Parts: Includes supplies, materials
and parts purchased for resale to the public and items not classified
elsewhere. |
|
|
3999 |
Pending Credit - BPC Purchases |
4000 CAPITAL OUTLAY
Purchase or installment purchase of land and nonstructural improvements to
land and buildings; equipment, machinery, apparatus, furniture, fixtures, and
devices, which have an expected service life of one year or longer; and
livestock bought for breeding, feeding and general utility purposes. Expenditure
sub-object codes in the capital outlay series include both inventory and
non-inventory items. Expenditure sub-object codes ending in a "9" and
expenditure sub-object codes 4810 through 4980 are non-inventory items.
A dual sub-object code system was implemented for expenditure sub-object
codes 4010 through 4669. Acquisitions of items with a useful life expectancy of
one year or more and with total cost greater than $500.00 and less than
$5,000.00 should be coded as sub-object 4XX9 (non-inventory), and items with a
useful expectancy of one year or more and costing $5,000.00 or more will be
classified as sub-object code 4XX0 (inventory). Upgrades to existing equipment
originally costing $5,000.00 or more, should be coded 4XX0 regardless of the
cost of the upgrade. Installment purchases where the sum of the installments is
$5,000.00 or more should be coded 4XX0. All costs (freight, installation,
options, accessories, cost of various pieces to assemble, installments, etc.) of
getting a capital item in place should be capitalized and the appropriate
sub-object code based on the total cost should be used regardless of the cost of
the individual components.
| *4001 |
Equipment, Machinery, Furniture and Fixtures:
Movable items of tangible personal property which have a unit cost of $5,000.00
or more and an expected service life of one year or longer. |
| |
|
4010 |
Agricultural Equipment and Machinery |
|
|
4019 |
Agricultural Equipment and Machinery - Non-Inventory |
|
|
4020 |
Household, Laundry and Kitchen Equipment and Furniture |
|
|
4029 |
Household, Laundry and Kitchen Equipment and Furniture - Non-Inventory |
|
|
4030 |
Office Furniture, Fixtures and Equipment |
|
|
4039 |
Office Furniture, Fixtures and Equipment - Non-Inventory |
|
|
4040 |
Professional and Scientific Equipment |
|
|
4049 |
Professional and Scientific Equipment - Non-Inventory |
|
|
4050 |
Passenger Cars |
|
|
4059 |
Passenger Cars - Non-Inventory |
|
|
4060 |
Trucks and Other Self-Propelled Equipment |
|
|
4069 |
Trucks and Other Self-Propelled Equipment - Non-Inventory |
|
|
4070 |
Road and Highway Machinery and Equipment (Agencies 276, 710) |
|
|
4079 |
Road and Highway Machinery and Equipment (Agencies 276,710) - Non-Inventory |
|
|
4080 |
Shop and Plant Maintenance Equipment |
|
|
4089 |
Shop and Plant Maintenance Equipment - Non-Inventory |
|
|
4090 |
Other Equipment, Machinery, Furniture and Fixtures |
|
|
4099 |
Other Equipment Machinery, Furniture and Fixtures - Non-Inventory |
| *4101 |
Livestock |
|
|
4100 |
Livestock: Horses, cattle, hogs, sheep, chickens and other animals bought for
breeding, fattening and general utility purposes. Animals purchased for immediate slaughter
for human consumption are classified expenditure sub-object code 3200. Animals (costing less
than $5,000.00 each) purchased for laboratory or scientific purposes are classified expenditure
sub-object code 3690 or 3800. |
|
|
4109 |
Livestock - Non-Inventory |
| *4111 |
Books and Library Material |
|
|
4110 |
Books and Library Material: Includes reference and professional books, library
material purchases, microfilm, motion pictures, and cassettes which have a unit cost of $5,000.00
or more and have an expected service life of one year or longer. |
|
|
4119 |
Books and Library Material - Non-Inventory |
| *4121 |
Reprographic Equipment |
|
|
4120 |
Reprographic Equipment: Includes office copying equipment. |
|
|
4129 |
Reprographic Equipment - Non-Inventory |
| *4131 |
Microcomputer Systems and Support Equipment |
|
|
4130 |
Microcomputer Systems and Support Equipment: Includes microcomputers or personal
computers. Typical support equipment includes floppy disk drives, tape cassette drives, printers,
plotters, graphics terminals and other interface equipment or computer related parts. |
|
|
4139 |
Microcomputer Systems and Support Equipment - Non-Inventory |
| *4161 |
Information Processing Equipment |
|
|
4160 |
Information Processing Equipment: Includes various types of information processing
equipment, excluding microcomputer equipment. |
|
|
4169 |
Information Processing Equipment - Non-Inventory |
| *4181 |
Computer Systems, Information Processing or Microcomputer
Systems Software |
|
|
4180 |
Computer Systems, Information Processing or Microcomputer Systems Software: Includes
all types of software. Also includes one-time license fees and fixed number of payments license
fees. |
|
|
4189 |
Computer Systems, Information Processing or Microcomputer Systems Software
- Non-Inventory |
| *4201 |
Buildings and Improvements |
|
|
4200 |
Buildings and Improvements: Includes all structures with a total cost of $100,000.00
or more, commonly called "buildings", including all attached fixtures such as electric
wiring and fixtures, plumbing pipes and fixtures, heating and cooling facilities, tunnels,
connecting heat, light, water, sewer and other utility lines and all fixed power plant equipment
and machinery such as boilers, compressors, stationary motors and generators. This also includes
sewage disposal plants, water pumping stations and central refrigerating plants. |
|
|
4209 |
Building and Improvements - Non-Inventory - Includes structures with a total cost greater
than $5,000.00 and less than $100,000.00. |
| |
|
4210 |
Facilities Conservation Improvement Program - Principal - Buildings and Improvements -
Capital/Inventory: This captures the principal component of agency intergovernmental payments
made to the Department of Administration - Facilities Conservation Improvement Program. |
| |
|
4211 |
Facilities Conservation Improvement Program - Interest - Buildings and Improvements - Capital/Inventory:
This captures the interest component of agency intergovernmental payments made to the Department
of Administration - Facilities Conservation Improvement Program. |
|
|
4230 |
Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital/Inventory |
|
|
4239 |
Duplicating, Blue-Printing and Reproducing - Buildings & Improvements - Capital/Non-Inventory |
|
|
4240 |
Other Vendor Printing and Binding - Buildings & Improvements - Capital/Inventory |
|
|
4249 |
Other Vendor Printing and Binding - Buildings & Improvements - Capital/ Non-Inventory |
|
** |
4250 |
Buildings and Grounds - Building Improvements - Capital/Inventory |
|
** |
4259 |
Buildings and Grounds - Building Improvements - Capital/Non-Inventory |
|
** |
4270 |
Architects and Engineers - Buildings & Improvements - Capital/Inventory |
|
** |
4279 |
Architects and Engineers - Buildings & Improvements - Capital/Non-Inventory |
|
** |
4280 |
Other Professional Fees - Buildings & Improvements - Capital/Inventory |
|
** |
4289 |
Other Professional Fees - Buildings & Improvements - Capital/Non-Inventory |
|
|
4290 |
Materials and Supplies for Buildings - Capital/Inventory |
|
|
4299 |
Materials and Supplies for Buildings - Capital/Non-Inventory |
| *4301 |
Land and Interest in Land: Includes
the cost of a portion of the earth's surface (excluding any structures thereon), long-term
leases (when paid in one lump sum) and easements and right-of-ways. |
|
|
4310 |
Land and Interest in Land |
|
|
4319 |
Land and Interest in Land - Non-Inventory |
|
|
4320 |
Mineral Rights |
|
|
4329 |
Mineral Rights - Non-Inventory |
|
|
4330 |
Assessments for Improvements |
|
|
4339 |
Assessments for Improvements - Non-Inventory |
| *4401 |
Land Nonstructural Improvements |
|
|
4400 |
Land Nonstructural Improvements: Includes ponds, terraces, dikes, drainage ditches,
fences, landscaping, walks, drives, streets, curbs, water wells, and boat ramps. |
|
|
4409 |
Land Nonstructural Improvements - Non-Inventory |
|
|
4430 |
Duplicating, Blue-Printing and Reproducing - Land - capital/inventory |
|
|
4439 |
Duplicating, Blue-Printing and Reproducing - Land - capital/non-inventory |
|
|
4440 |
Other Vendor Printing and Binding - Land - capital/inventory |
|
|
4449 |
Other Vendor Printing and Binding - Land - capital/non-inventory |
|
** |
4450 |
Buildings and Grounds - Land Improvements - capital/inventory |
|
** |
4459 |
Buildings and Grounds - Land Improvements - capital/non-inventory |
|
** |
4470 |
Architects and Engineers - Land - capital/inventory |
|
** |
4479 |
Architects and Engineers - Land - capital/non-inventory |
|
** |
4480 |
Other Professional Fees - Land - capital/inventory |
|
** |
4489 |
Other Professional Fees - Land - capital/non-inventory |
| *4501 |
Highways and Bridges |
|
|
4500 |
Highways and Bridges: New highway construction and new bridge construction
as well as reconstruction let on contract. (Agency 276 only) |
| *4601 |
Telecommunications/Data Facilities (State-Owned):
Includes various telecommunication and data communication equipment. |
| |
|
4610 |
Telecommunications Termination Equipment: Communications line terminating elements
such as answering machines, pagers, telephones, facsimile machines, key sets, signal interfaces
or conditioning units. |
|
|
4619 |
Telecommunications Termination Equipment - Non-Inventory |
|
|
4620 |
Telecommunications Switching Equipment: Switching devices both manual and automatic,
such as PBX's, attendant consoles, patching, traffic control and system management units. |
|
|
4629 |
Telecommunications Switching Equipment - Non-Inventory |
|
|
4630 |
Telecommunications Transmission Equipment: Facilities used to provide a transmission
path between two or more points such as wire or optical cable, microwave, and associated
multiplexing units. |
|
|
4639 |
Telecommunications Transmission Equipment - Non-Inventory |
|
|
4640 |
Radio (Portable) Equipment: Non-fixed elements such as vehicular, hand-held transceivers
and paging units. |
|
|
4649 |
Radio (Portable) Equipment - Non-Inventory |
|
|
4650 |
Radio (Fixed) Equipment: Stationary radio transmitting or receiving units such
as base stations, broadcast stations and receivers used for public information. |
|
|
4659 |
Radio (Fixed) Equipment - Non-Inventory |
|
|
4660 |
Data Communications Equipment: Multiplexors, concentrators, monitors, modems,
acoustic couplers, modem eliminators, protocol converters, interfaces and other equipment
used primarily for communicating data or information between computer systems or information
processing systems. |
|
|
4669 |
Data Communications Equipment - Non-Inventory |
| *4801 |
Equipment Purchases for Non-State Use:
Capital outlay items purchased for non-state use. |
|
|
4810 |
Equipment Purchases for Sponsored Contracts (Agency 367 only) - Non-Inventory |
|
|
4820 |
Equipment Purchases for Rehabilitation Clients - Non-Inventory |
| *4901 |
Other Capital Outlay: Other
capital outlay expenditures not classified elsewhere. |
|
|
4970 |
Sales Tax on Regents Housing Facilities Purchases (Board of Regents Educational Institutions
only) - Non-Inventory |
|
|
4980 |
Agency or Departmental Capital Outlay Purchases: Refers to either: (a) the
purchase of capital equipment by an agency for resale within the agency or to other
state agencies; or (b) the purchase of capital equipment by one department from another
department within the same agency where the agency wants to retain the original historical
cost of the equipment in its inventory records. - Non-Inventory |
5000 GRANTS, CLAIMS AND SHARED REVENUE
Aid disbursements made from federal and state funds to individuals, schools,
state agencies, non-state organizations, and political subdivisions; payments
made due to death, personal injury or property damage; and disbursements of
revenue collected by the state to political subdivisions as required by statute.
The disbursing agency receives no direct service or tangible asset.
| *5001 |
Federal Aid Payments: Federal
funds received by the state and disbursed to political subdivisions, or qualified
organizations as aid to individuals, school aid, and for other aid as defined in the appropriating
act. |
| |
|
5010 |
Federal Aid to Counties, Cities, Districts, Public Schools, Community Health
Centers and Other Subdivisions of Local Government |
|
|
5060 |
Federal Aid to Qualified Non-State Organizations |
| *5101 |
State Aid Payments: State funds
disbursed to state agencies, political subdivisions, or qualified organizations as aid to
individuals, school aid, county roads and city streets, local government and other aid and
shared revenue as authorized by law. |
|
|
5110 |
State Aid to Counties, Cities, Districts, Public Schools, Community Health Centers and
Other Subdivisions of Local Government. |
|
|
5120 |
Shared Revenue (Agencies, 276, 331, 565, and 670 only) |
|
|
5140 |
School District Employees Retirement Contributions (Agency 652 only) |
|
|
5150 |
Local City - County Sales and Compensating Use Tax (Agency 670 only) |
|
|
5160 |
State Aid to Qualified Non-State Organizations |
|
|
5170 |
State Aid to Other State Agencies (Interfund Vouchers only) |
|
|
5180 |
Local City - County Transient Guest Tax Payments (Agency 670 only) |
| *5201 |
Claims: Payments for death,
injury, damage to property, punitive and other damages or losses resulting from state activities
and legal responsibilities as authorized by proper legal authority; payments under provisions
of the Workers' Compensation Act and disability payments under the Kansas Public Employees
Retirement Act; or payments returning unclaimed property and income accrued on the unclaimed
property held by the State Treasurer. The Internal Revenue Service (IRS) now requires all
settlement payments made to the attorney or to the recipient and attorney jointly be reported
as gross proceeds on form 1099-MISC Separate sub-object codes have been established to report
gross proceeds payments on form 1099-MISC. For situations where there is not an appropriate
expenditure sub-object code established for a 1099 reportable claim, please contact the Central
Accounting Services Section. |
|
|
5200 |
Unclaimed Property Claims - Owners: Payment to owners for unclaimed property
held by the State Treasurer. (Agency 670 only) |
|
|
5202 |
Unclaimed Property Claims - Holders: Payment to holders for owners of
unclaimed property held by the State Treasurer (Agency 670 only) |
|
|
5203 |
Unclaimed Property Claims - Other States: Payment to other states for
unclaimed property held by the State Treasurer. (Agency 670 only) |
|
** |
5204 |
Interest Income on Unclaimed Property Claims: Payment of interest income earned
on unclaimed property held by the State Treasurer when the unclaimed property is distributed
to a claimant. (Agency 670 only) |
|
** |
5205 |
Dividend Income on Unclaimed Property Claims: Payment of dividend income earned
on unclaimed property held by the State Treasurer when the unclaimed property is distributed
to a claimant. (Agency 670 only) |
|
** |
5206 |
Royalty Income on Unclaimed Property Claims: Payment of royalty income earned
on unclaimed property held by the State Treasurer when the unclaimed property is distributed
to a claimant. (Agency 670 only) |
| |
|
5207 |
Unclaimed Property Claims as Child Support – No Debt Setoff: Payments
for unclaimed property being paid as child support, held by the State Treasurer and exempt
from Setoff. (Agency 670 only) |
|
|
5210 |
Death Claims |
|
|
5220 |
Personal Injury Claims |
|
|
5230 |
Property Damage or Loss Claims |
|
|
5240 |
Workers Compensation Claims (Agency 171 and 331 only) |
|
** |
5241 |
Gross Proceeds Payments to Attorneys for Workers Compensation Claims - 1099 Reportable
(Agency 171 and 331 only) |
| |
|
5250 |
Diseased Animal Indemnification Claims (055 only) |
|
|
5260 |
Medical Malpractice Claims (Agency 270 only) |
|
** |
5270 |
Civil Rights Conciliation Claims |
|
** |
5271 |
Gross Proceeds Payments to Attorneys for Civil Rights Conciliation Claims - 1099 Reportable |
|
** |
5280 |
Prompt Payment Act Interest Penalties |
|
|
5290 |
Other Claims |
|
** |
5291 |
Gross Proceeds Payments to Attorneys for Other Claims - 1099 Reportable |
|
** |
5292 |
Other Claims - Non Wage Payments |
| *5301 |
Employment Security Benefits |
|
|
5300 |
Employment Security Benefits: Benefit payments to individuals as provided
by the Employment Security Law. (Agency 296 only) |
| *5401 |
Retirement Annuities and Payments:
Retirement and annuity benefits paid to qualified persons under retirement plans authorized
by statute (Agency 365 only). |
|
|
5423 |
Partial Lump-Sum Option - Retirement Benefit - State-Taxed |
|
|
5424 |
Partial Lump-Sum Option - Retirement Benefit - Local-Taxed |
|
|
5433 |
Partial Lump-Sum Option - Retirement Benefit-State Untaxed |
|
|
5434 |
Partial Lump-Sum Option - Retirement Benefit-Local Untaxed |
|
|
5443 |
Employer Paid Death - State |
|
|
5444 |
Employer Paid Death - Local |
|
|
5453 |
Regular Month Benefits - State |
|
|
5454 |
Regular Month Benefits - Local |
|
|
5463 |
Retirement Dividend (13th check) - State |
|
|
5464 |
Retirement Dividend (13th check) - Local |
|
|
5465 |
Postretirement Benefit Payment - State |
|
|
5466 |
Postretirement Benefit Payment - Local |
|
|
5483 |
Death Benefit to Beneficiary - State |
|
|
5484 |
Death Benefit to Beneficiary - Local |
| |
|
5485 |
Death Month Benefit to Beneficiary - State |
| |
|
5486 |
Death Month Benefit to beneficiary - Local |
| *5501 |
State Special Grants |
| |
** |
5510 |
Direct State Welfare Assistance: Payments from state funds to or for the benefit
of eligible welfare recipients to cover the costs of food, shelter, clothing and other necessary
items of daily living. (Agency 039, 171 and 629 only) |
| |
|
5511 |
Direct State Welfare Assistance - Debt Setoff, Not IRS Reportable (Agency 039, 171 and 629 only) |
| |
** |
5512 |
Direct State Welfare Assistance - Debt Setoff, IRS Reportable (Agency 171 and 629 only) |
| |
|
5514 |
Direct State Welfare Assistance - No Debt Setoff, Not IRS Reportable (Agencies 039, 171
and 629 only) |
| |
** |
5515 |
Direct State Welfare Assistance - Rent, Debt Setoff, IRS Reportable (Agency 171 and 629
only) |
| |
** |
5516 |
Direct State Welfare Assistance - Medical and Health Care Payments; Debt Setoff, IRS
Reportable (Agency 039, 171, 350 and 629 only) |
| |
** |
5520 |
Direct Federal Welfare Assistance: Payments from federal funds to or for the benefit
of eligible welfare recipients to cover the costs of food, shelter, clothing and other necessary
items of daily living. (Agency 039, 171 and 629 only) |
| |
|
5521 |
Direct Federal Welfare Assistance - Debt Setoff, Not IRS Reportable (Agency 039, 171 and 629
only) |
| |
** |
5522 |
Direct Federal Welfare Assistance - Debt Setoff, IRS Reportable (Agency 171 and 629 only) |
| |
|
5524 |
Direct Federal Welfare Assistance - No Debt Setoff, Not IRS Reportable (Agencies 039, 171
and 629 only) |
| |
** |
5525 |
Direct Federal Welfare Assistance - Rent, Debt Setoff, IRS Reportable (Agency 171 and 629
only) |
| |
** |
5526 |
Direct Federal Welfare Assistance - Medical and Health Care Payments; Debt Setoff, IRS
Reportable (Agency 039, 171, 350 and 629 only) |
|
** |
5527 |
Federal Welfare Assistance Participation Fee - Debt Setoff, IRS Reportable (Agency
039 only) |
|
|
5530 |
Food Stamps - Not Setoff, Not IRS Reportable |
|
|
5550 |
Hospital Residencies and Internships: Stipend payments for residencies and internships
at the University of Kansas Medical Center and other affiliated hospitals. (Agency 683 only) |
|
|
5560 |
Tuition Grants: Tuition payments made for eligible claimants to authorized non-public
colleges and universities. (Agency 561 only) |
| # |
|
5570 |
Homestead Property Tax Relief Payments: Payments for property tax relief to eligible
claimants on the basis of household income and real property tax accrued. (Agency 565 only. Closed effective 07-01-2010) |
| # |
|
5571 |
Oil Lease Operator Property Tax Payments (Agency 565 only Closed effective 07-01-2010) |
|
|
5580 |
Nutrition and Health Grants: Payments for supplemental nutrition and health assistance
to women, infants and children. (Agency 264 only) |
| |
** |
5585 |
Housing Assistance Payments - Debt Setoff, IRS Reportable |
| |
|
5590 |
Other State Special Grants: Payments to other claimants receiving a grant. (Agencies
171, 206, 300, 350, 629 and 683 only) |
|
** |
5591 |
Other Special Grants - IRS Reportable |
|
** |
5596 |
Other Special Grants - IRS Reportable Medical and Health Payments |
| *5601 |
Scholarship Grants: Payments
to, or for the assistance of, persons awarded a scholarship or participating in a sponsored
educational training program. |
|
|
5620 |
Trainee Stipends - Instructional Grants |
|
|
5630 |
Trainee Travel Allowances - Sponsored Instructional Grants |
|
|
5640 |
Trainee Enrollment Fees - Sponsored Instructional Grants |
|
|
5650 |
Trainee Room and Board - Sponsored Instructional Grants |
|
|
5660 |
Scholarships, Fellowships and Grants to Students |
|
|
5670 |
Off-Campus Work Study |
| *5701 |
Training, Travel and Subsistence Allowances -
Federal: Payments to eligible clients under the Job Training
Partnership Act program. |
| |
|
5740 |
Transportation, Training and Subsistence - NAFTA - TAA (Agency 300 only) |
| *5901 |
Other Grants, Claims and Shared Revenue:
Payments for restoring petty cash fund balances, etc., through losses incurred in monetary
transactions; for royalties; for lottery prizes; and for other grants, claims and shared
revenue transactions not classified elsewhere. |
|
|
5910 |
Losses from Monetary Transactions |
|
** |
5920 |
Royalty Payments |
|
|
5930 |
Lottery Prizes (Agency 450 only) |
|
** |
5940 |
Kansas Breeding Development Supplements (Agency 553 only) |
|
** |
5950 |
Interest Income, IRS Reportable: Application Deposit Refunds (Agency 553 only), Business
Tax Refunds (Agency 565 only), Employment Security Refunds (Agency 296 only) |
|
** |
5980 |
Agricultural Conservation Program Payments (Agency 634 only) |
|
|
5990 |
Other Grants, Claims and Shared Revenue |
6000 DEBT SERVICE
Payments of principal, interest, and service charges on borrowed money for
institutional or departmental debt, excluding defeased debt (see intermediate
class 7601).
| *6001 |
Debt Principal Payments:
Repayment of the principal amount of borrowed money for
institutional or departmental debt, excluding defeased debt. |
| |
|
6020 |
Revenue Bond Principal Payments |
|
|
6030 |
Loan Principal Payments |
|
|
6050 |
Blanket Financing Principal Payments |
|
|
6090 |
Other Institutional or Departmental Debt Principal Payments |
| *6101 |
Interest and Service Charges:
Payments for interest and service charges on borrowed money for institutional or departmental debt, excluding
defeased debt. |
|
|
6120 |
Interest and Service Charges on Revenue Bond Debt |
|
|
6130 |
Interest and Service Charges on Loans |
|
|
6150 |
Interest and Service Charges on Blanket Financing Debt |
|
|
6190 |
Interest and Service Charges on Other Institutional or Departmental Debt |
| |
|
6195 |
Arbitrage Rebate Expense on Revenue Bond Debt |
| *6201 |
Other Payments and Charges for Debt
Service: For transactions used to fund principal and interest accounts for debt service payments and to
fund arbitrage rebate accounts. |
| |
|
6210 |
Other Payments and Charges for Debt Service - Principal |
| |
|
6211 |
Other Payments and Charges for Debt Service - Interest |
| |
|
6212 |
Other Payments and Charges for Debt Service - Arbitrage |
7000 NON-EXPENSE ITEMS
Disbursements which are not properly classified as governmental
expenditures.
| *7001 |
Investments: Securities purchased
from agency funds where authorized by statute, including the cost of principal (premiums,
commissions, and shipping expenses, etc.) and any accrued interest. |
| |
|
7010 |
Principal and Premiums |
|
|
7030 |
Accrued Interest Purchased |
| *7201 |
Advances: Disbursement from
a fund or account to be reimbursed at a future date. This includes disbursements to establish
an authorized petty cash fund, imprest fund, or independent parcel delivery service advance
fund. (Note: Salary advance payments are classified as expenditure sub-object code 1730.)
|
|
|
7220 |
Advances to Agency Bank Account: Disbursement from a fund in the State Treasury
to an authorized bank account such as for the Coliseum at Kansas State University, Kansas
Inc. monies, and Kansas State Fair monies. |
|
|
7230 |
Investment Advances (KPERS): Disbursement from a fund of the State Treasury to
an investment fund manager with the intent to reimburse the State Treasury at some future
date. (Agency 365 only) |
|
|
7240 |
Advances for Petty Cash Funds: Disbursements to establish an authorized petty
cash fund. (See PPM filing 6,002, revenue sub-object code 6221, to refund the petty cash
fund advance.) |
|
|
7250 |
Advances for Imprest Funds: Disbursements to establish an authorized imprest fund.
(See PPM filing 6,002, revenue sub-object code 6222, to refund the imprest fund advance.) |
|
|
7260 |
Advances for Independent Parcel Delivery Service Advance Funds: Disbursements
to establish an authorized independent parcel delivery service advance fund. (See PPM filing
6,002, revenue sub-object code 6223, to refund the independent parcel delivery service fund
advance.) |
|
|
7262 |
Advances for the Prepayment of Turnpike Pass Toll Charges |
|
|
7270 |
Temporary Imprest Fund Advance for Payroll: Temporary advances to pay amounts
to employees from imprest funds to correct payroll errors. (See PPM filing 6,002, revenue
sub-object code 6227, to refund the temporary imprest fund for payroll advance.) |
|
|
7280 |
Investment Advances (Other than KPERS) |
|
|
7290 |
Other Miscellaneous Advances: Other miscellaneous advances not classified
elsewhere. |
| *7301 |
Transfers: Expenditure portion
of a transaction which decreases a fund balance in the State Treasury and increases another
fund balance in the State Treasury by an equal amount as required by statute, project grant,
or revenue bond covenant, etc. This does not include transfers for reimbursement of services,
commodities or equipment. |
|
|
7310 |
Inter-Agency Transfers (Federal) |
|
|
7320 |
Intra-Agency Transfer (Federal) |
|
|
7330 |
Inter-Agency Transfer (State) |
|
|
7340 |
Intra-Agency Transfer (State) |
|
|
7350 |
Intra-Agency Transfers to Sinking and Reserve Funds |
|
|
7360 |
Payroll Consolidating Transfers Out (Agency 173 and Board of Regents Institutions only) |
|
|
7370 |
Advance Payment of Earned Income Credit |
|
|
7380 |
Transfer to Trustee for Defeased Bonds |
| |
|
7397 |
State General Fund Demand Transfer - Faculty of Distinction Matching Fund (Dir of
A&R) |
| *7401 |
Return of Pension or Retirement Savings (Agency 365
only) |
|
|
7413 |
Return of Non-Taxable Retirement Contributions - Active Death - State Employees:
Member contributions made prior to July 1, 1984 from "after federal tax" compensation
and returned to the designated beneficiary in the event of the employee's death. |
|
|
7414 |
Return of Non-Taxable Retirement Contributions - Active Death - Local Employees:
Member contributions made prior to July 1, 1984 from "after federal tax" compensation
and returned to the designated beneficiary in the event of the employee's death. |
|
|
7423 |
Interest Payments on Retirement Contributions - Active Death - State Employees:
Interest credited to the employee's account and paid to the designated beneficiary in
the event of the employee's death. |
|
|
7424 |
Interest Payments on Retirement Contributions - Active Death - Local Employees:
Interest credited to the employee's account and paid to the designatee beneficiary in
the event of the employee's death. |
|
|
7433 |
Return of Taxable Retirement Contributions - Active Death - State Employees:
The amount of member contributions "picked up" by the employer on and after
July 1, 1984, and returned to the designated beneficiary in the event of the employee's
death. |
|
|
7434 |
Return of Taxable Retirement Contributions - Active Death - Local Employees:
The amount of member contributions "picked up" by the employer on and after
July 1, 1984, and returned to the designated beneficiary in the event of the employee's
death. |
|
|
7443 |
Return of Non-Taxable Retirement Contributions - Withdraws - State Employees:
Member contributions made prior to July 1, 1984 from "after federal tax" compensation
and returned to the employee on separation from public service. |
|
|
7444 |
Return of Non-Taxable Retirement Contributions - Withdraws - Local Employees:
Member contributions made prior to July 1, 1984 from "after federal tax" compensation
and returned to the employee on separation from public service. |
|
|
7453 |
Interest Payments on Retirement Contributions - Withdraws - State Employees:
Interest credited to the employee's account and paid upon separation of the employee
from public service. |
|
|
7454 |
Interest Payments on Retirement Contributions - Withdraws - Local Employees: Interest
credited to the employees account and paid upon separation of the employee from public service. |
|
|
7463 |
Return of Taxable Retirement Contributions - Withdraws - State Employees: The
amount of member contributions "picked up" by the employer on and after July 1,
1984, and returned to the employee on separation from public service. |
|
|
7464 |
Return of Taxable Retirement Contributions - Withdraws - Local Employees:
The amount of member contributions "picked up" by the employer on and after July
1, 1984, and returned to the employee on separation from public service. |
| *7501 |
Loans: Loans to qualified students
under loan programs available at the state institutions of higher education and other authorized
loans by the State. |
|
|
7510 |
National Direct Student Loans |
|
|
7520 |
Ford Foundation Forgivable Loans |
|
|
7530 |
Health Profession Student Loans |
|
|
7540 |
Rural Medical Forgivable Loans (Agency 561 Only) |
|
|
7550 |
Loans to Local Units of Government |
|
|
7560 |
Loans to Public Utilities (Agency 276 only) |
|
|
7570 |
Medical Resident Forgivable Loans |
|
|
7580 |
Medical Student Loans |
|
|
7590 |
Other Loans |
| *7601 |
Defeased Debt Payments: Payments of principal,
interest, and service charges for debt that has been defeased and the monies for these payments
were held by the trustee. |
|
|
7610 |
Defeased Debt Principal Payments |
|
|
7620 |
Interest and Service Charges on Defeased Debt |
| *7901 |
Other Non-expense Items: Other
non-operating and non-expense disbursements not classified elsewhere. |
|
|
7910 |
Fiscal Agency Payments (Agency 670 only) |
|
|
7920 |
Remittance of Retirement Annuity Premiums |
|
|
7930 |
Remittance of Health Insurance Premiums (Agency 171 only) |
|
|
7940 |
Return of Unexpended Federal Grants to Federal Agencies |
|
|
7950 |
Taxes Remitted |
| |
|
7951 |
Taxes Remitted - Setoff Exempt (Agency 173 and 365 only) |
|
|
7960 |
Certificates of Participation and Master Lease Purchase Acquisition Payments (Agency 173
only) |
|
|
7990 |
Other Non-expense Items |
8000 NON-EXPENSE ITEMS - INVESTMENTS BY KPERS
Investment activities of the Kansas Public Employees Retirement System (KPERS)
that are not considered governmental expenditures. This includes the principal
cost of securities; fair value of bonds purchased; Small Business Administration
loans; mortgage purchases; accrued interest on securities purchased; and
recognition of payables related to the purchase or acquisition of an investment
where the disbursement of money will occur at a date subsequent to the
transaction date.
| *8101 |
Securities Purchased by KPERS |
| |
|
8100 |
Securities Purchased by KPERS: Temporary investments
such as commercial paper, certificates of deposit, repurchase agreements, money market pools, and the purchase of stock.
This classification represents transactions recorded at fair value during the current accounting period. |
| *8201 |
Bond Purchases by KPERS:
The fair value of bonds purchased during the current accounting period. |
|
|
8210 |
Bonds Purchased (Fair Value) |
| *8301 |
Other Non-Expense Items - KPERS |
|
|
8600 |
Payables: Amounts owed by funds for the purchase of pension
and/or non-pension investments or expenses due where the payment of money
will occur at a subsequent date. (Agency 365 only) |
|
|
8900 |
Investment Clearing: The method and the amount used in offsetting
the pension fund and/or non-pension fund amount of payables and
investments purchased or made during the current accounting period (contra
to codes 8100-8600). (Agency 365 only) |
*Intermediate Classification - Do not use; A more detailed
classification must be used.
**IRS Reportable (Subject to 1099 and/or W-2 Requirements)
[Coding Guide]
|
