Accounts Payable

In accordance with State of Kansas Informational Circular 15-a-005, the guidelines below should be used to comply with State policies and regulations regarding mobile devices.

University Owned Mobile Devices:

Per the above circular, more than de minimis personal use of a State-provided mobile device without written authorization by the employee's agency head is not allowed. When personal use of the mobile device causes additional charges on the billing statement, reimbursement for those charges must be made.  This includes any long distance or roaming charges incurred for personal calls.

The accounts payable staff will ensure that users have reviewed the monthly statement for billing accuracy and ensure that any additional charges resulting from personal calls are reimbursed to the agency. Users should indicate review of the monthly statement by signing the final page of the billing statement.

Itemized invoices that detail each call are required to be attached to all GUS Cloud transactions.  Please note the receipt number for any reimbursements in the transaction, and attach backup documentation for the calculation of the reimbursement.

The State of Kansas is exempt from paying State and local sales taxes, and federal excise tax on PSU issued mobile devices. However, the State must pay the Universal Service charge and taxes that are passed through from other carriers.

The State is self-insured so phone replacement or insurance provisions should not be a part of mobile device agreements.

Agreements with mobile device providers should allow for the provisions of the State's Prompt Payment Act.

The Office of the Chief Financial Officer may review selected payments annually for compliance with Executive Order 14-06.  In addition, the appropriateness of the plan for the agency's needs will be reviewed.

Pittsburg State University
Clothing Purchased for Employees with University Funds
(Effective December 1, 2021)

In some cases, purchases of clothing for an employee may be taxable to the employee.  The purpose of this policy is to provide guidance on the taxability of these clothing purchases for consistent application across campus, and to ensure that PSU is compliant with Federal, State, IRS and other applicable regulations.  When purchasing clothing to be worn by employees, the transaction backup must include the names of the employees who received each clothing item.

Types of Clothing:

• Uniform – A uniform is clothing required by the University to be worn in the performance of assigned duties. A Uniform is not suitable for taking the place of regular clothing.  Uniforms shall remain the property of PSU.  The only departments on campus who are approved to purchase Uniforms are University Police (for police officers only) and Student Health Center (medical staff only).
• University Attire – University attire is clothing* that makes the employee easily identifiable as a PSU employee serving in an official capacity. The clothing must have “Pittsburg State University”, “PSU”, or a PSU logo printed or monogrammed where it is clearly visible.  The clothing item may also identify the department name or specific event that the clothing item is for.  University attire remains the property of the University until such time as its purchase value is depreciated.  
• Protective Clothing – Protective clothing is worn over or in place of regular clothing to protect the employee form damage or abnormal soiling such as laboratory coats, shop coats, and aprons.
• Other Clothing – Other clothing is clothing that does not meet the criteria for Uniforms, University Attire, or Protective clothing such as pants, shorts, shoes, etc.

*The Dean, Director, or Chair has the responsibility of determining the appropriateness of the clothing expenditures in their area of supervision.  These decisions should be guided by various factors including cost, budget, business use, public contact, personal safety, and consistency.  Clothing should generally be limited to a shirt, polo, sweater, etc.

 Funding Allowed:

• Uniforms – All funding sources that allow clothing purchases
• University Attire – All funding sources that allow clothing purchases, with the exception of Fund 1105
• Protective Clothing – All funding sources that allow clothing purchases
• Other Clothing – Foundation Funds, when donor restriction allow

Taxability:

If a clothing purchase is deemed to be potentially taxable to the employee during transaction audits, the clothing purchase details will be sent to HRS for a potential taxable fringe benefit review.  Uniforms, University Attire, and Protective Clothing are not taxable to the employee.  Other clothing purchases are generally taxable (when not de minimis) to the employee when it does not meet all of the following criteria:

• The item makes the employee clearly identifiable as a PSU employee who is serving in an official capacity
• The item is not worn outside of work events where the employee is serving in an official capacity
• The item remains the property of PSU
• The item has “Pittsburg State University”, “PSU”, or a PSU logo printed or monogrammed where it is clearly visible

Registration fees paid for admittance, attendance, or participation in seminars, conferences, or other meetings are allowable. These fees should be paid via procurement card when possible, but may also be paid directly to the vendor by submitting an invoice along with the Pay Vendor Information Form and appropriate documentation to invoicescan@pittstate.edu.  In the case where registration is paid by an employee, fees can be reimbursed via the GUS Cloud Expenses Module. 

Documentation submitted with the invoice or expense report should include the following:

1. Name of the individual attending
2. Name and description of the event
3. Date of the event
4. Location of the event
5. Event agenda when available
6. Travel Request form for trips exceeding $1,000

Pittsburg State University will pay moving expenses when it is necessary to attract key unclassified
employees to the University. The University policy for moving expense reimbursements is that of the State of Kansas as outlined in PPM 3,607. All reimbursements will be paid through the payroll process and are taxable to the employee.

Written Agreement - Moving expenses may only be paid after the employee agrees in writing (Form DA-22) to remain in University service for 12 months from the date of appointment, unless separated for reasons beyond the employee’s control that are acceptable to the University. If the employee leaves before the 12-month period, the employee must reimburse the University the full amount received. In the event of an employee’s termination, the department is responsible for collecting the full amount paid to the employee. The President, Provost, or appropriate Vice President is required to sign as the designated official on the Form DA-22, “Agreement for Reimbursement of Moving Expenses”. The original signed Form DA-22 will be maintained in the President’s Office with the employment contract.

Determining Reimbursement Amount – The value of moving expenses reimbursed to an employee is taxable to the employee and will appear on the employee’s W-2 form. The amount to be paid for moving expenses shall not exceed the amount of the actual moving expenses verified by receipts. Proof of payment is required on all receipts.

• Moving Company - If a moving company is used to transport an employee’s effects, three firm bids must be obtained by the employee, with the employee utilizing the lowest bid. The employee can only be reimbursed for moving up to 12,000 pounds. If the carrier normally charges by cartons or cubic feet, the actual weight must still be obtained.
• Self-Move – Self-moves are allowed when deemed desirable by both the employee and the department, provided the costs appear reasonable. Reimbursable expenses include the rental costs plus insurance of a moving van or trailer, or private car mileage (one-way) at the current mileage rate. Fuel for the moving van is reimbursed at the actual amount with receipts or the standard mileage rate. Automobiles and animals are not considered household or personal effects and expenses incurred for relocating them will not be reimbursed. The cost for a moving company to haul or tow a vehicle is not allowed. Repairs for the moving van are not allowed. Packing materials (boxes, tape, etc.) is reimbursable.
• Storage – Employees may be reimbursed for storage of household goods before being delivered to the new residence.
• Airfare – Airfare for moving purposes may be reimbursed when purchased in accordance with State procurement policy and will be taxable as a moving expense.
• Lodging – Up to 30 days of lodging can be reimbursed while the employee is occupying temporary lodging and waiting to occupy a new residence. Lodging is reimbursed at the State travel rates for employees and is reimbursed for single occupancy only, even though the employee may be accompanied by employee’s family.
• Meals – Meals while en route to the new residence can be reimbursed per the State Policy using M&IE rates. Alcoholic beverages are not reimbursed. The day and time the employee leaves the old residence and arrives at the new resident is required. PSU will utilize the M&IE Worksheet to calculate reimbursement for meals.
• Mileage – Mileage for the employee and family members between the old and new residence is reimbursable at the State standard mileage rate.  Click here for moving related mileage rates. MapQuest showing the miles is required.

Funding – All expenses must be paid or reimbursed from PSU Foundation funds. Because payroll cannot be processed directly from a Foundation funds, all moving expense reimbursements will be processed with a state clearing fund and reimbursed by PSU Foundation funds in the same accounting period. The Employee Moving Expense Reimbursement Form will serve as the official request to process the transfer of funds.  Note that reimbursements for moving expenses are subject to employer payroll taxes.  This will result in an increased employer expense above the amount of the actual reimbursement.  These taxes will be added to the transfer from the provided Foundation funding.

Audit and Payment – Requests for reimbursement of employee moving expenses will be submitted using the ‘PSU Employee Moving Expense Reimbursement Form’ with the required documentation attached. The Business Office will audit the reimbursement request to ensure compliance with State of Kansas policy. Upon completion of the audit, the reimbursement request will be forwarded in the following manner:

• An electronic copy of the reimbursement request and documentation will be forwarded to Payroll (payroll@pittstate.edu) for payment processing. The payment to the employee will be included in the next available payroll cycle.
• The original DA-22 will be forwarded to the President’s Office to file with the employment contract.
• The transfer of PSU Foundation funding to the state clearing fund will be initiated by the Business Office based on the ‘PSU Employee Moving Expense Reimbursement Form’. An Invoice will be created with the employee to be reimbursed as the invoice requester, and initiated in to GUS Cloud invoice workflow requiring the employee supervisor and PSU Foundation approval.
• The original audited PSU Employee Moving Expense Reimbursement Form and attachments will be filed in the Business Office.

Pursuant to IRS tax code, the University must make a determination between employee and independent contractor status when hiring an individual to perform a service.  An incorrect classification can lead to significant penalties, as Federal law requires employers to withhold income taxes from employee’s paychecks.

When making the classification between employee and independent contractor, the type of relationship must be examined as well as the level of behavioral and financial control the University has over the relationship with the individual.  To make this determination, the individual must provide an invoice and/or contract.  In the case of an honorarium, an official honorarium letter is accepted in lieu of a contract for service.

Any department wishing to pay an individual as an independent contractor must complete the Independent Contractor vs. Employee Classification Worksheet.  This worksheet must be completed each time the individual is paid.  If it is determined that the individual should be classified as an independent contractor, the worksheet, invoice or contract for service, W-9 for new suppliers, and any other documentation should be submitted with a Pay Vendor Information form to GUS Cloud.  If it is determined that the individual should be classified as an employee, the worksheet should be provided to Human Resource Services and the individual should be paid via payroll.

Please click here for the full PSU Independent Contractor Policies and Procedures.

In some instances, gifts, prizes, awards, and promotional items may be purchased with a valid business purpose.  Regardless of the recipient, State of Kansas Ethics Policies, IRS 1099 reporting implications, grant award agreements, and other applicable rules and regulations must be followed.  The following definitions will be applied when evaluating taxability and reporting scenarios:

Gift – A gift is something given without expectation of something in return.

Prize – A prize is something given for winning a drawing or competitive contest.

Award – An award is something given to recognize achievement.

See the University's Gifts, Prizes, and Awards Policy here.