STATE OF KANSAS                   
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2004 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2003 TO JUNE 30, 2004)
              DEPARTMENT OF CORRECTIONS                               REV. 05/10/04
                                        PROGRAM CODES

                              01000. CENTRAL ADMINISTRATION
                              01010. CENTRAL ADMINISTRATION
                              01030. CLAIMS/CONTINGENCY
                              01980. INFORMATION SYSTEMS
                              02000. COMMUNITY SUPERVISION
                              02300. PAROLE AND POST RELEASE SUPERVISION
                              02400. DAY REPORTING CENTERS
                              02700. COMMUNITY CORRECTIONS
                              02900. LABETTE CORRECTIONAL CONSERVATION CAMP
                              03000. TREATMENT AND PR0GRAMS
                              03200. OFFENDER PROGRAMS
                              03210. ACADEMIC AND VOCATIONAL EDUCATION
                              03220. SUBSTANCE ABUSE TREATMENT
                              03230. OTHER TREATMENT PROGRAMS
                              03240. WOMEN'S ACTIVITY AND LEARNING CENTER
                              03300. INMATE MEDICAL AND MENTAL HEALTH CENTER
                              04000. FACILITIES OPERATIONS
                              04010. STATEWIDE PROJECTS
                              59990. CONSTRUCTION OF NEW CORR FACILITY
                              98000. DEBT SERVICE
                              99000. CAPITAL IMPROVEMENTS

                                        OPERATING FUNDS
                                                                          APPROPRIATION
                                                          ACCOUNT         OR EXPENDITURE
         FUND OR ACCOUNT TITLE                            NUMBER     F      LIMITATIONS

 01 COMMUNITY CORRECTIONAL CONSERVATION CAMP      521-00-1000-4-0040 04      2,364,300.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0040 04

 01 TREATMENT AND PROGRAMS                        521-00-1000-4-0150 04         85,703.00
 23 -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0150 04
    -HB 2444-SEC 20-SESS OF 2003-
    -HB 2675-SEC 52-SESS OF 2004-

 01 TREATMENT & PROGRAMS-OFFENDER PROGRAMS        521-00-1000-4-0151 04      5,662,531.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0151 04
                                                  521-00-1000-2-0151 04

 01 TREATMNT/PGMS-PRISON HLTH SERV CONTRACT       521-00-1000-4-0152 04     25,194,304.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0152 04
                                                  521-00-1000-2-0152 04

 01 TREATMNT/PGMS-SUBSTANCE ABUSE                 521-00-1000-4-0153 04              0.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0153 04

 01 TREATMNT/PGMS-KUPI CONTRACT                   521-00-1000-4-0154 04        199,000.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0154 04

 05 COMMUNITY CORRECTIONS                         521-00-1000-4-0220 04     14,240,912.00
 23 -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0220 04
    -HB 2444-SEC 20-SESS OF 2003-

 05 COMM CORR-CONDITION VIOLATOR GRANTS           521-00-1000-4-0221 04              0.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0221 04

 05 COMM CORR-ADULT INTENSIVE SUPERVISN GRTS      521-00-1000-4-0222 04              0.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0222 04

 03 FACILITIES OPERATIONS                         521-00-1000-4-0303 04      9,760,739.00
 23 -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0303 04
    -HB 2444-SEC 20-SESS OF 2003-                 521-00-1000-2-0303 04
    -HB 2675-SEC 52-SESS OF 2004-

 01 DEBT SERV PYMT FOR ELLSWORTH WORK FAC.        521-00-1000-4-0320 04      1,622,000.00
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-1000-3-0320 04

    DEBT SERV PYMT-EL DORADO SITE UTILITIES       521-00-1000-3-0330 04              0.00

 01 DEBT SERV PYMT-REC & DIAG UNIT RELOCATN       521-00-1000-4-0340 04      1,330,000.00
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-1000-3-0340 04

 01 DEBT SERV PYMT-TOPEKA & LANSING CORR FAC      521-00-1000-4-0350 04      1,015,000.00
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-1000-3-0350 04

 01 LOCAL JAIL PAYMENTS                           521-00-1000-4-0510 04      1,961,000.00
 22 -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0510 04
    -HB 2444-SEC 20-SESS OF 2003-                 521-00-1000-2-0510 04

 05 DAY REPORTING CENTER STATE MATCH              521-00-1000-4-0520 04        254,400.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0520 04
                                                  521-00-1000-2-0520 04

 01 DEBT SRVC PYMT WICHITA WRF BOND ISSUE         521-00-1000-4-0580 04        161,000.00
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-1000-3-0580 04

 05 CENT ADMIN OPS & PAROLE/POST RELEASE OPS      521-00-1000-4-0603 04     13,341,419.00
 23 -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0603 04
    -HB 2444-SEC 20-SESS OF 2003-                 521-00-1000-2-0603 04
    -HB 2675-SEC 52-SESS OF 2004-                 521-00-1000-1-0603 04

    KSIP-EXPEND-CTRL ADM & PAROLE/POST REL        521-00-1000-4-0609 04         21,465.85
    -SB  006-SEC 86-SESS OF 2003-

 01 DEBT SERVICE PYMT REV REFUNDING BOND ISS      521-00-1000-4-0700 04      5,034,113.00
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-1000-3-0700 04

 05 CONSERVATION CAMP FOR FEMALE OFFENDERS        521-00-1000-4-0800 04        463,150.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-1000-3-0800 04
                                                  521-00-1000-2-0800 04

    SUPERVISON FEES FUND                          521-00-2116-4-2100 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-2116-3-2100 04
                                                  521-00-2116-2-2100 04

    ALCOHOL AND DRUG ABUSE TREATMENT FUND         521-00-2339-4-2110 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-2339-3-2110 04
    -K.S.A. 8-1567(S)-                            521-00-2339-2-2110 04

 10 GENERAL FEES FUND                             521-00-2427-4-2450 04
 20 -SB  006-SEC 68-SESS OF 2003-                 521-00-2427-3-2450 04

    STATE FORFEITURE FUND                         521-00-2460-4-2400 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-2460-3-2400 04
    -K.S.A. 60-4117(D)(1)-

    RESIDENTL SUBSTANCE ABUSE TREATMT-FED FD      521-00-3006-4-3100 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3006-3-3100 04

    AGGRESSION REDUCT THERAPY TRAINING-FED        521-00-3007-4-3000 04
    -SB  006-SEC 137-SESS OF 2003-                521-00-3007-3-3000 04

    CHAPTER I-FEDERAL FUND                        521-00-3009-4-3150 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3009-3-3150 04
                                                  521-00-3009-2-3150 04

    VIOLENT OFFENDER INCAR/SENTENCE-FED FUND      521-00-3011-4-3500 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3011-3-3500 04
                                                  521-00-3011-2-3500 04

    VIOLENT OFF INCAR FFD-DAY REPORTING CTRS      521-00-3011-4-3505 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3011-3-3505 04
                                                  521-00-3011-2-3505 04

    JUSTICE ASSISTANCE-FEDERAL FUND               521-00-3061-4-3400 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3061-3-3400 04

    ASSET FORFEITURE-FEDERAL FUND                 521-00-3062-4-3600 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3062-3-3600 04

    OTHER FEDERAL GRANTS FUND                     521-00-3063-4-3700 04              0.00
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3063-3-3700 04

    OFG FUND-TRANSITION TRAINING PROGRAM          521-00-3063-4-3701 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3063-3-3701 04
                                                  521-00-3063-2-3701 04

    OTHER FED GRTS FD-REENTRY PROGRAM             521-00-3063-4-3702 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3063-3-3702 04

    OTHER FED GRTS FD-SEX OFFENDER MANAGEMNT      521-00-3063-4-3703 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3063-3-3703 04

    CRIMINAL JUSTICE INFORMATION SYSTEM-FED       521-00-3076-4-3350 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3076-3-3350 04

    VICTIMS OF CRIME ACT FEDERAL FUND             521-00-3260-4-3200 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3260-3-3200 04

    CARL PERKINS ACT-FEDERAL FUND                 521-00-3698-4-3210 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3698-3-3210 04
                                                  521-00-3698-2-3210 04

    ALIEN INCARCERATION GRANT FD-FEDERAL          521-00-3943-4-3800 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-3943-3-3800 04

    ST OF KS-DEPT OF CORRECT INMATE BEN FUND      521-00-7950-4-5350 04
    -SB  006-SEC 68-SESS OF 2003-                 521-00-7950-3-5350 04
                                                  521-00-7950-2-5350 04

    DEPT CORR-INMATE BENEFIT FD-OMBUDSMAN         521-00-7950-3-5353 04              0.00

    DEPT CORR-INMATE BFT FD-THERAPEUTIC PGM       521-00-7950-3-5354 04              0.00

    REVENUE REFUND BDS P & I-KDFA L BD, 1992      521-00-8433-3-8920 04

    KDFA 2001Q LEASE REVENUE REFUNDING BONDS      521-00-8513-3-8850 04              0.00

 21 KDFA 2001Q LEASE REVENUE REF BONDS P & I      521-00-8513-4-8851 04
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-8513-3-8851 04

    KDFA 2001Q LEASE REV REF BNDS REDEMPTION      521-00-8513-4-8853 04
    -ACCOUNT CLOSED-                              521-00-8513-3-8853 04

    REVENUE REFUND RESERVE-KDFA L BNDS, 1992      521-00-8533-3-8930 04

    REVENUE REFUND REBATE-KDFA L BONDS, 1992      521-00-8543-3-8940 04

 01 DEBT SERVICE-REVENUE REFUNDING BOND ISS       521-00-8600-4-8150 04      1,689,697.00
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-8600-3-8150 04

 03 CAP IMPR-REHAB/REMOD/RENOV/REP CORR INST      521-00-8600-4-8240 04        757,375.84
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-8600-3-8240 04
    -HB 2675-SEC 52-SESS OF 2004-

 01 CAP IMPR-DATA STREAM TECHNOLOGIES SPPRT       521-00-8600-3-8302 04              0.00

 03 CAP IMPR-ON-CALL ARCHITECTURAL CONTRACT       521-00-8600-4-8402 04         13,321.20
    -SB  006-SEC 140-SESS OF 2003-                521-00-8600-3-8402 04

 03 CAP IMPR-ON-CALL ENGINEERING CONTRACT         521-00-8600-4-8403 04        102,225.00
    -SB  006-SEC 140-SESS OF 2003-                521-00-8600-3-8403 04

 03 CAP IMPR-DISHWASHER FOR WCF                   521-00-8600-4-8501 04              0.00
    -SB  006-SEC 140-SESS OF 2003-                521-00-8600-3-8501 04

    CAP IMPR-ON-ARCHITECTS ON-CALL CONTRACT       521-00-8600-4-8601 04         50,000.00
    -HB 2426-SEC 6-SESS OF 2003-

 03 CAP IMPR-UNDERGROUND FUEL STORAGE TANKS       521-00-8600-4-8701 04              0.00
    -SB  006-SEC 140-SESS OF 2003-                521-00-8600-3-8701 04

 01 CAP IMPR-ON-CALL ARCHITECTURAL CONTRACT       521-00-8600-3-8802 04              0.00
    -ACCOUNT CLOSED-                              521-00-8600-2-8802 04

 03 CAP IMPR-MONITORING WELL CONT. SITE           521-00-8600-4-8901 04          3,076.78
    -SB  006-SEC 140-SESS OF 2003-                521-00-8600-3-8901 04

 01 CAP IMPR-SCANNING DAS DOCUMENTS               521-00-8600-3-8902 04              0.00

 01 CAP IMPR-RDU PLANNING AND DESIGN              521-00-8600-3-8904 04              0.00

 01 CAP IMPR-ON-CALL ENGINEER CONTRACT            521-00-8600-3-8905 04              0.00

    KDFA LEASE REVENUE BONDS-SERIES 1997J         521-00-8851-3-8700 04              0.00

    KDFA LEASE REV BDS P & I-SERIES 1997J         521-00-8851-3-8710 04

    KDFA LEASE REV BDS RESERVE-SERIES 1997J       521-00-8851-3-8730 04

    KDFA REFUNDING LEASE REVENUE BDS-1999A-1      521-00-8856-4-8750 04              0.00
    -SB  006-SEC 138-SESS OF 2003-                521-00-8856-3-8750 04

    KDFA REFUNDING LEASE REV BDS P&I-1999A-1      521-00-8856-4-8751 04
    -SB  006-SEC 138-SESS OF 2003-                521-00-8856-3-8751 04

    KDFA REFUNDING LEASE REV BDS RES-1999A-1      521-00-8856-4-8752 04
    -SB  006-SEC 138-SESS OF 2003-                521-00-8856-3-8752 04

    KDFA REFUNDING LEASE REVENUE BDS-1999A-2      521-00-8857-4-8760 04              0.00
    -SB  006-SEC 138-SESS OF 2003-                521-00-8857-3-8760 04


    KDFA REF LEASE REV ELLSWORTH P&I-1999A-2      521-00-8857-4-8761 04
    -SB  006-SEC 138-SESS OF 2003-                521-00-8857-3-8761 04

    KDFA REF LEAS REV LABETTE CO P&I-1999A-2      521-00-8857-4-8763 04
    -SB  006-SEC 138-SESS OF 2003-                521-00-8857-3-8763 04

    KDFA LEASE REVENUE BONDS-SERIES 1999H         521-00-8859-4-8770 04              0.00
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-8859-3-8770 04

    KDFA LEASE REV BDS PRIN & INT ACCT-1999H      521-00-8859-4-8771 04
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-8859-3-8771 04

    KDFA LEASE REV BDS RESERVE ACCOUNT-1999H      521-00-8859-4-8772 04
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-8859-3-8772 04

    KDFA LEASE REVENUE BONDS-SERIES 2000R         521-00-8861-3-8780 04              0.00

    KDFA LEASE REV BDS PRIN & INT ACCT-2000R      521-00-8861-4-8781 04
    -HB 2426-SEC 6-SESS OF 2003-                  521-00-8861-3-8781 04

    CREDIT CARD CLEARING FUND                     521-00-9429-4-9400 04
    -SB  006-SEC 137-SESS OF 2003-                521-00-9429-3-9400 04


 01 THE UNENCUMBERED BALANCE AT JUNE 30, 2003, IS
    LAPSED.

 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2003 IF IN
    EXCESS OF $100.00 IS REAPPROPRIATED TO THE
    SAME ACCOUNT.

 05 THE UNENCUMBERED BALANCE IF IN EXCESS OF $100.00
    AT JUNE 30, 2003 IS REAPPROPRIATED TO THE
    DESIGNATED ACCOUNT SUBJECT TO THE STATED
    EXPENDITURE LIMITATION.

         ACCOUNT NUMBER   REAPPROPRIATED TO   REAPP. LIMIT
        521-1000-03-0220  521-1000-04-0220 $          0.00
        521-1000-03-0221  521-1000-04-0220            0.00
        521-1000-03-0222  521-1000-04-0220            0.00
        521-1000-03-0520  521-1000-04-0520        2,848.00
        521-1000-03-0603  521-1000-04-0603            0.00
        521-1000-03-0800  521-1000-04-0800       18,640.00

 10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE
    FROM THE GENERAL FEES FUND.

 20 ON OCTOBER 1, 2003, OR AS SOON THEREAFTER AS
    MONEYS ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS &
    REPORTS SHALL TRANSFER $378,000 FROM THE
    CORRECTIONAL INDUSTRIES FUND TO THE GENERAL FEES
    FUND.

 21 ON JULY 1, 2003, AND ON JANUARY 1, 2004, OR AS
    SOON THEREAFTER AS MONEYS ARE AVAILABLE, THE
    DIRECTOR OF ACCOUNTS & REP0RTS SHALL TRANSFER
    $261,595 FROM THE CORRECTIONAL INDUSTRIES FUND TO
    THE REFUNDING REVENUE BOND ISSUE PRINCIPAL AND
    INTEREST Q BOND FUND.

 22 EXPENDITURES ARE AUTHORIZED TO BE MADE DURING
    FISCAL YEAR 2004 FOR COSTS PURSUANT TO K.S.A.
    19-1930, AND AMENDMENTS THERETO, REGARDLESS OF
    WHEN THE SERVICES WERE RENDERED, WHEN THE EXPENSES
    WERE INCURRED OR WHEN THE CLAIM WAS SUBMITTED OR
    PROCESSED FOR PAYMENT AND REGARDLESS OF WHETHER OR
    NOT THE SERVICES WERE RENDERED OR THE EXPENSES
    WERE INCURRED PRIOR TO THE EFFECTIVE DATE OF THIS
    ACT.

 23 DURING THE FISCAL YEAR ENDING JUNE 30, 2004, THE
    SECRETARY OF CORRECTIONS, WITH THE APPROVAL OF
    THE DIRECTOR OF BUDGET, MAY TRANSFER ANY ITEM OF
    APPROPRIATION FOR FISCAL YEAR 2004, FROM ANY
    ACCOUNT OF THE STATE GENERAL FUND TO ANY OTHER
    ACCOUNT OF THE STATE GENERAL FUND OF ANY
    DEPARTMENT OF CORRECTIONS INSTITUTION.  EACH SUCH
    TRANSFER SHALL BE CERTIFIED TO THE DIRECTOR OF
    ACCOUNTS & REPORTS AND A COPY SHALL BE SENT TO
    THE LEGISLATIVE RESEARCH DEPARTMENT.