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)
PITTSBURG STATE UNIVERSITY REV. 05/10/04
PROGRAM CODES
00000. CLEARING
01000. INSTITUTIONAL SUPPORT
01610. EXECUTIVE MANAGEMENT
01620. FISCAL OPERATIONS
01630. GENERAL ADMINISTRATIVE SERVICES
01640. LOGISTICAL SERVICES
01670. PUBLIC RELATIONS AND DEVELOPMENT
20000. EDUCATIONAL PROGRAM
20110. GENERAL ACADEMIC INSTRUCTION
20120. OCCUPATIONAL/VOCATIONAL INSTRUCTION
20140. PREPARATORY/ADULT BASIC EDUCATION
20150. SUMMER SESSION
20410. LIBRARIES
20420. MUSEUMS AND GALLERIES
20430. AUDIO-VISUAL SERVICES
20440. COMPUTING SUPPORT
20450. ANCILLARY SUPPORT
20460. ACADEMIC ADMINISTRATION
20470. COURSE/CURRICULUM DEVELOPMENT
20480. ACADEMIC PERSONNEL DEVELOPMENT
20510. STUDENT SERVICE ADMINISTRATION
20520. SOCIAL/CULTURAL DEVELOPMENT
20530. COUNSELING AND CAREER GUIDANCE
20540. FINANCIAL AID ADMINISTRATION
20560. INTERCOLLEGIATE ATHLETICS
20570. STUDENT RECRUITMENT/ADMISSIONS/RECORDS
21000. RESEARCH
21210. INSTITUTES/RESEARCH CENTERS
21220. INDIVIDUAL/PROJECT RESEARCH
22000. PUBLIC SERVICE
22320. COMMUNITY SERVICES
22330. COOPERATIVE EXTENSION SERVICES
22340. PUBLIC BROADCASTING SERVICES
22350. COMMUNITY EDUCATION
30000. STUDENT AIDS AND AWARDS
30470. COURSE/CURRICULUM DEVELOPMENT
30480. ACADEMIC PERSONNEL DEVELOPMENT
30810. SCHOLARSHIPS
30820. FELLOWSHIPS
30830. SUPPLEMENTAL OPPORTUNITY GRANTS
31000. STUDENT LOANS
31960. STUDENT LOANS
37000. AUXILIARY ENTERPRISES
37910. AUXILIARY ENTERPRISES
91000. DELAYED CONTRACTUAL SALARY PAYMENTS
92000. OUTSIDE WORK STUDY AGENCIES
92920. OUTSIDE WORK STUDY AGENCIES
93000. SERVICE CLEARING
93930. SERVICE CLEARING
95000. AGENCY FUNDS
95950. AGENCY FUNDS
96000. PHYSICAL PLANT-INCLUDING SECURITY
96700. PHYSICAL PLANT-INCLUDING SECURITY
97000. LOCAL FUNDS
97970. LOCAL FUNDS
98000. DEBT SERVICE-ACADEMIC BUILDINGS
98940. DEBT SERVICE-ACADEMIC BUILDINGS
99000. CAPITAL IMPROVEMENTS
99990. CAPITAL IMPROVEMENTS
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP 385-00-1000-4-0063 03 32,136,212.88
25 -SB 006-SEC 63-SESS OF 2003- 385-00-1000-3-0063 03
28 -HB 2444-SEC 54-SESS OF 2003- 385-00-1000-2-0063 03
30 -SB 006-SEC 67-SESS OF 2003-
-HB 2444-SEC 45-SESS OF 2003-
20 GENERAL FEES FUND 385-00-2070-4-2010 03
-SB 006-SEC 63-SESS OF 2003- 385-00-2070-3-2010 03
385-00-2070-2-2010 03
385-00-2070-1-2010 03
21 EQUIPMENT RESERVE FUND 385-00-2160-4-2020 03 0.00
-SB 006-SEC 63-SESS OF 2003- 385-00-2160-3-2020 03
-ACCOUNT CLOSED-
26 FACULTY OF DISTINCTION MATCHING FUND 385-00-2474-4-2400 03
-SB 006-SEC 63-SESS OF 2003- 385-00-2474-3-2400 03
-SB 006-SEC 125-SESS OF 2003-
-K.S.A. 76-774-
21 RESTRICTED FEES FUND 385-00-2529-4-2040 03
22 -SB 006-SEC 63-SESS OF 2003- 385-00-2529-3-2040 03
23 -SB 006-SEC 67-SESS OF 2003- 385-00-2529-2-2040 03
29 -HB 2444-SEC 45-SESS OF 2003-
24 KANSAS CAREER WORK STUDY PROGRAM FUND 385-00-2552-4-2060 03
-SB 006-SEC 67-SESS OF 2003- 385-00-2552-3-2060 03
22 UNIVERSITY FEDERAL FUND 385-00-3146-4-3140 03
-SB 006-SEC 63-SESS OF 2003- 385-00-3146-3-3140 03
COLLEGE WORK-STUDY PROGRAM FUND-FEDERAL 385-00-3498-4-3030 03
-SB 006-SEC 63-SESS OF 2003- 385-00-3498-3-3030 03
HOSPITAL AND STUDENT HEALTH FEES FUND 385-00-5126-4-5010 03
-SB 006-SEC 63-SESS OF 2003- 385-00-5126-3-5010 03
385-00-5126-2-5010 03
HOUSING SYM RENOV PJT-WILLARD HALL,1998E 385-00-5152-4-5700 03 0.00
-SB 006-SEC 138-SESS OF 2003- 385-00-5152-3-5700 03
-K.S.A. 74-8911-
HSG SYM RNV-WILLARD HALL,1998E P&I ACCT 385-00-5152-4-5710 03
-SB 006-SEC 138-SESS OF 2003- 385-00-5152-3-5710 03
-K.S.A. 74-8911-
HOUSING SYSTEM OPERATIONS FUND 385-00-5165-4-5050 03
-SB 006-SEC 63-SESS OF 2003- 385-00-5165-3-5050 03
-K.S.A. 76-762- 385-00-5165-2-5050 03
PARKING FEES FUND 385-00-5187-4-5060 03
-SB 006-SEC 63-SESS OF 2003- 385-00-5187-3-5060 03
385-00-5187-2-5060 03
HOUSING SYSTEM PARITY BOND RESERVE FUND 385-00-5602-4-5800 03
-SB 006-SEC 138-SESS OF 2003- 385-00-5602-3-5800 03
-K.S.A. 74-8911-
HOUS SYST REPAIR, EQUIP & IMPROVEMENT FD 385-00-5646-4-5160 03
-SB 006-SEC 63-SESS OF 2003- 385-00-5646-3-5160 03
-K.S.A. 76-762- 385-00-5646-2-5160 03
385-00-5646-1-5160 03
HOUSING SYSTEM SUSPENSE FUND 385-00-5703-4-5170 03
-SB 006-SEC 63-SESS OF 2003- 385-00-5703-3-5170 03
-K.S.A. 76-762-
SERVICE CLEARING FUND 385-00-6005-4-6000 03 0.00
-SB 006-SEC 63-SESS OF 2003- 385-00-6005-3-6000 03
-K.S.A. 76-755-
SERVICE CLEARING FUND-MOTOR CAR POOL 385-00-6005-4-6010 03
-SB 006-SEC 63-SESS OF 2003- 385-00-6005-3-6010 03
385-00-6005-2-6010 03
SERVICE CLEARING FUND-POSTAGE 385-00-6005-4-6020 03
-SB 006-SEC 63-SESS OF 2003- 385-00-6005-3-6020 03
SRVC CLEARING FND-DUPLICATING & PRINTING 385-00-6005-4-6030 03
-SB 006-SEC 63-SESS OF 2003- 385-00-6005-3-6030 03
385-00-6005-2-6030 03
SERVICE CLEARING FUND-OFFICE SUPPLIES 385-00-6005-4-6040 03
-SB 006-SEC 63-SESS OF 2003- 385-00-6005-3-6040 03
SERVICE CLEAR FD-INSTRUCTIONAL MEDIA DIV 385-00-6005-4-6050 03
-SB 006-SEC 63-SESS OF 2003- 385-00-6005-3-6050 03
SERVICE CLEARING FUND-TELEPHONE SERVICE 385-00-6005-4-6070 03
-SB 006-SEC 63-SESS OF 2003- 385-00-6005-3-6070 03
385-00-6005-2-6070 03
KS DISTINGUISHED SCHOLARSHIP PROGRAM FND 385-00-7212-4-7000 03
-SB 006-SEC 63-SESS OF 2003- 385-00-7212-3-7000 03
KANSAS COMPREHENSIVE GRANT FUND 385-00-7227-4-7200 03
-SB 006-SEC 63-SESS OF 2003- 385-00-7227-3-7200 03
-K.S.A. 74-32,123-
KS POLYMER RESEARCH CTR FD-PRIVATE GIFTS 385-00-7235-4-7300 03
-HB 2426-SEC 14-SESS OF 2003-
20 NURSING STUDENT LOAN FUND 385-00-7508-4-7010 03
-SB 006-SEC 63-SESS OF 2003- 385-00-7508-3-7010 03
20 PERKINS STUDENT LOAN FUND 385-00-7509-4-7020 03
-SB 006-SEC 63-SESS OF 2003- 385-00-7509-3-7020 03
NINE MONTH PAYROLL CLEARING FUND 385-00-7713-4-7030 03
-SB 006-SEC 137-SESS OF 2003- 385-00-7713-3-7030 03
03 REHAB/REPAIR PROJ FOR INST OF HIGHER ED 385-00-8001-4-8308 03 0.00
-SB 006-SEC 141-SESS OF 2003- 385-00-8001-3-8308 03
03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP 385-00-8001-4-8318 03 955,524.09
27 -HB 2426-SEC 24-SESS OF 2003- 385-00-8001-3-8318 03
-SB 006-SEC 141-SESS OF 2003- 385-00-8001-2-8318 03
385-00-8001-1-8318 03
03 EDUC BLDG FD-ARMORY/CLASSROOM/REC CENTER 385-00-8001-4-8328 03 258,257.00
-SB 006-SEC 141-SESS OF 2003- 385-00-8001-3-8328 03
OVERMAN CTR-2003A-1 REFUND BD PROJ FUND 385-00-8210-4-8400 03 0.00
-SB 006-SEC 138-SESS OF 2003- 385-00-8210-3-8400 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-1 REF BD RESERVE ACCT 385-00-8210-4-8401 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8210-3-8401 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-1 REF BD FD-P&I ACCT 385-00-8210-4-8402 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8210-3-8402 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-1 REF BD FD-COI ACCT 385-00-8210-4-8403 03
-ACCOUNT CLOSED- 385-00-8210-3-8403 03
OVERMAN CTR-2003A-1 REF BD FD-REDEMPTION 385-00-8210-4-8404 03
-ACCOUNT CLOSED- 385-00-8210-3-8404 03
OVERMAN CTR-2003A-2 TAXABLE REV BD FUND 385-00-8211-4-8410 03 0.00
-SB 006-SEC 138-SESS OF 2003- 385-00-8211-3-8410 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXABLE BD RESERVE 385-00-8211-4-8411 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8211-3-8411 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXABLE REV P&I ACCT 385-00-8211-4-8412 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8211-3-8412 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXABLE REV COI ACCT 385-00-8211-4-8413 03
-ACCOUNT CLOSED- 385-00-8211-3-8413 03
OVERMAN CTR-2003A-2 TAXABLE BD PROCEEDS 385-00-8211-4-8414 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8211-3-8414 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXBLE UNIV PROCEEDS 385-00-8211-4-8415 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8211-3-8415 03
-K.S.A. 74-8911-
HORACE MANN ADM BLDG RENOV PJT,SER 1998P 385-00-8230-4-8700 03 0.00
-SB 006-SEC 138-SESS OF 2003- 385-00-8230-3-8700 03
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV,1998P P&I ACCT 385-00-8230-4-8710 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8230-3-8710 03
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV PARITY BD REV FD 385-00-8303-4-8740 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8303-3-8740 03
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV PARITY BD RES FD 385-00-8501-4-8750 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8501-3-8750 03
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV PARITY BD SURPLU 385-00-8502-4-8760 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8502-3-8760 03
-K.S.A. 74-8911-
OVERMAN REN-REVENUE ACCT-KDFA D BD, 1994 385-00-8820-4-8610 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8820-3-8610 03
-K.S.A. 74-8911-
OVERMAN RENOV-P & I ACCT-KDFA D BD, 1994 385-00-8820-4-8620 03
-ACCOUNT CLOSED- 385-00-8820-3-8620 03
OVERMAN REN-RESERVE ACCT-KDFA D BD, 1994 385-00-8820-4-8640 03
-ACCOUNT CLOSED- 385-00-8820-3-8640 03
OVERMAN RENO-REBATE ACCT-KDFA D BD, 1994 385-00-8820-4-8650 03
-ACCOUNT CLOSED- 385-00-8820-3-8650 03
OVERMAN REN-SURPLUS ACCT-KDFA D BD, 1994 385-00-8820-4-8660 03
-SB 006-SEC 138-SESS OF 2003- 385-00-8820-3-8660 03
-K.S.A. 74-8911- 385-00-8820-2-8660 03
REHAB/REPAIR PHASE II-PROJ-SERIES 1997G 385-00-8845-4-8800 03
-ACCOUNT CLOSED- 385-00-8845-3-8800 03
385-00-8845-2-8800 03
385-00-8845-1-8800 03
385-00-8845-0-8800 03
385-00-8845-9-8800 03
REHAB/REPAIR PROJ-SERIES 2001F 385-00-8875-4-8810 03
-ACCOUNT CLOSED- 385-00-8875-3-8810 03
385-00-8875-1-8810 03
PAYROLL CLEARING FUND 385-00-9023-4-9500 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9023-3-9500 03
SUSPENSE FUND 385-00-9024-4-9510 03
-HB 2426-SEC 14-SESS OF 2003- 385-00-9024-3-9510 03
TEMPORARY DEPOSIT FUND 385-00-9025-4-9520 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9025-3-9520 03
FEDERAL RECEIPTS SUSPENSE FUND 385-00-9104-4-9530 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9104-3-9530 03
BUSINESS PROCUREMENT CARD CLEARING FUND 385-00-9109-4-9570 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9109-3-9570 03
MANDATORY RETIREMENT ANNUITY CLEAR FUND 385-00-9139-4-9540 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9139-3-9540 03
VOLUNTARY TAX SHELTERED ANNUIT CLEAR FND 385-00-9166-4-9550 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9166-3-9550 03
AGENCY PAYROLL DEDUCTION CLEARING FUND 385-00-9195-4-9560 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9195-3-9560 03
PRE-TAX PARKING CLEAR FND-EMPL DEDUCTION 385-00-9223-4-9200 03
-SB 006-SEC 137-SESS OF 2003- 385-00-9223-3-9200 03
-K.S.A. 75-5535-
*********************************** PAYROLL FUND ****************************************
PITTSBURG STATE UNIVERSITY PAYROLL FUND 385-00-9803-4-9000 03
385-00-9803-3-9000 03
NET EARNINGS 385-00-9803-4-9100 03
385-00-9803-3-9100 03
TIAA DEDUCTION 385-00-9803-4-9133 03
385-00-9803-3-9133 03
TAX SHELTERED ANNUITY DEDUCTION 385-00-9803-4-9134 03
385-00-9803-3-9134 03
HEALTH AND HOSPITAL INSURANCE-EMPLOYEE 385-00-9803-4-9141 03
385-00-9803-3-9141 03
VOLUNTARY TAX SHELTERED ANNUITY DEDUCT 385-00-9803-4-9151 03
385-00-9803-3-9151 03
DEPT OF AD-WAGE ASSIGN & SETOFF-EMPLOYEE 385-00-9803-4-9161 03
385-00-9803-3-9161 03
INSTITUTION SET-OFF DEDUCTIONS-EMPLOYEE 385-00-9803-4-9163 03
385-00-9803-3-9163 03
AGENCY PAYROLL DEDUCTION 385-00-9803-4-9164 03
385-00-9803-3-9164 03
TIAA EMPLOYEES RETIREMENT-EMPLOYER 385-00-9803-4-9233 03
385-00-9803-3-9233 03
HEALTH AND HOSPITAL INSURANCE-EMPLOYER 385-00-9803-4-9241 03
385-00-9803-3-9241 03
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2003 IF IN
EXCESS OF $100.00 IS REAPPROPRIATED TO THE
SAME ACCOUNT.
20 DURING THE FISCAL YEAR ENDING JUNE 30, 2004, UPON
CERTIFICATION BY THE PRESIDENT, THE DIRECTOR OF
ACCOUNTS & REPORTS SHALL TRANSFER AN AMOUNT NOT
TO EXCEED $125,000 FROM THE GENERAL FEES FUND TO
THE FOLLOWING SPECIFIED FUNDS AND ACCOUNTS:
PERKINS STUDENT LOAN FUND; ECONOMIC OPPORTUNITY-
STATE MATCH ACCOUNT OF THE RESTRICTED FEE FUND;
NURSING STUDENT LOAN FUND.
21 ON JULY 1, 2003, THE DIRECTOR OF ACCOUNTS &
REPORTS SHALL TRANSFER ALL MONEYS, AND THEN SHALL
TRANSFER ALL ENCUMBRANCES AND LIABILITIES, IN THE
EQUIPMENT RESERVE FUND TO THE RESTRICTED FEES FUND
AND THE EQUIPMENT RESERVE FUND IS ABOLISHED.
22 ON JULY 1, 2003, IN ACCORDANCE WITH A
CERTIFICATION OF THE PRESIDENT OF PITTSBURG STATE
UNIVERSITY, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER ALL FEDERAL MONEYS AND LIABILITIES
FROM THE RESTRICTED FEES FUND TO THE UNIVERSITY
FEDERAL FUND. THE PRESIDENT SHALL TRANSMIT A COPY
OF EACH CERTIFICATION TO THE DIRECTOR OF THE
BUDGET AND THE DIRECTOR OF THE LEGISLATIVE
RESEARCH DEPARTMENT.
23 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE OPERATING EXPENDITURES
ACCOUNT OF THE BOARD OF REGENTS TO THE RESTRICTED
FEES FUND.
24 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE KANSAS CAREER WORK-STUDY
PROGRAM ACCOUNT OF THE BOARD OF REGENTS TO THE
KANSAS CAREER WORK-STUDY PROGRAM FUND.
25 DURING THE FISCAL YEAR ENDING JUNE 30, 2004, THE
BOARD OF REGENTS, 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 REGENTS
INSTITUTION. EACH SUCH TRANSFER SHALL BE
CERTIFIED TO THE DIRECTOR OF ACCOUNTS & REPORTS
AND A COPY SHALL BE SENT TO THE LEGISLATIVE
RESEARCH DEPARTMENT.
26 THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
FROM THE STATE GENERAL FUND, THE AMOUNT DETERMINED
BY THE DIRECTOR OF ACCOUNTS & REPORTS TO BE THE
EARNINGS EQUIVALENT AWARD FOR QUALIFYING GIFTS TO
THE FACULTY OF DISTINCTION MATCHING FUND. ALL SUCH
TRANSFERS MADE SHALL BE CONSIDERED DEMAND
TRANSFERS EXCEPT THAT DURING THE FISCAL YEAR
ENDING JUNE 30, 2004, SHALL BE CONSIDERED REVENUE
TRANSFERS FROM THE STATE GENERAL FUND.
27 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE REHABILITATION AND REPAIR
PROJECTS, AMERICANS WITH DISABILITIES ACT
COMPLIANCE PROJECTS, STATE FIRE MARSHAL CODE
COMPLIANCE PROJECTS, AND IMPROVEMENTS TO CLASSROOM
PROJECTS FOR INSTITUTIONS OF HIGHER EDUCATION
ACCOUNT TO ACCOUNTS OF THE KANSAS EDUCATIONAL
BUILDING FUND OF ANY INSTITUTION UNDER THE CONTROL
AND SUPERVISION OF THE STATE BOARD OF REGENTS TO
BE EXPENDED BY THE INSTITUTION FOR PROJECTS
APPROVED BY THE STATE BOARD OF REGENTS, NO
EXPENDITURES SHALL BE MADE FROM ANY SUCH ACCOUNT
UNTIL THE PROPOSED PROJECTS HAVE BEEN REVIEWED
BY THE JOINT COMMITTEE ON STATE BUILDING
CONSTRUCTION.
28 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE OPERATING GRANT ACCOUNT
OF THE STATE GENERAL FUND OF THE BOARD OF REGENTS
TO THE OPERATING EXPENDITURES-INCLUDING OFFICIAL
HOSPITALITY ACCOUNT.
29 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE ALTERNATIVE TEACHER
CERTIFICATION ACCOUNT OF THE STATE GENERAL FUND
OF THE BOARD OF REGENTS TO THE RESTRICTED FEES FD.
30 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE SOUTHWEST KANSAS ACCESS
PROJECT ACCOUNT OF THE STATE GENERAL FUND OF THE
BOARD OF REGENTS TO THE OPERATING EXPENDITURES-
INCLUDING OFFICIAL HOSPITALITY ACCOUNT.