STATE OF KANSAS                   
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2005 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2004 TO JUNE 30, 2005)
              CORPORATION COMMISSION                                  REV. 05/06/05
                                        PROGRAM CODES

                              01000. ADMINISTRATIVE SERVICES
                              01010. GENERAL MANAGEMENT AND ADMINISTRATION
                              01020. FISCAL PLANNING AND MANAGEMENT
                              01030. DOCKETS
                              01040. PERSONNEL
                              01050. SUPPORT SERVICES
                              01060. PUBLIC INFORMATION SERVICES
                              01080. PLANNING AND RESEARCH
                              01090. CITIZEN'S UTILITY RATEPAYERS BOARD
                              01100. COMMISSIONERS ADVISORY COUNCIL
                              01130. LEGAL SERVICES
                              01970. WORD PROCESSING-ADMINISTRATION
                              01980. DATA PROCESSING-ADMINISTRATION
                              64000. UTILITIES
                              64010. UTILITIES ADMINISTRATION
                              64300. GAS PIPELINE SAFETY
                              67000. CONSERVATION
                              67010. CONSERVATION ADMINISTRATION
                              67011. MINERAL LEASING FED FUNDS
                              67300. UNDERGROUND INJECTION CONTROL
                              67500. DATA MANAGEMENT SYSTEM
                              67800. OIL ASSESSMENTS-RECEIPTS ONLY
                              67900. GAS ASSESSMENTS-RECEIPTS ONLY
                              69000. TRANSPORTATION
                              69010. TRANSPORTATION ADMINISTRATION
                              69300. MOTOR CARRIER SAFETY ASSISTANCE (MCASP)
                              69310. RAILROAD OR OPERATION LIFESAVER
                              80000. ENERGY PROGRAMS
                              80010. ENERGY PROGRAMS ADMINISTRATION

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

    GENERAL FUND RECEIPT ONLY                     143-00-1000-5-9559 01              0.00
                                                  143-00-1000-4-9559 01

 07 PUBLIC SERVICE REGULATION FUND                143-00-2019-5-0100 01      7,112,610.00
 20 -HB 2675-SEC 86-SESS OF 2004-                 143-00-2019-4-0100 01
 23 -K.S.A. 66-1AO1-

    PUBLIC SERV REG FUND-SALARIES AND WAGES       143-00-2019-4-1001 01              0.00
    -ACCOUNT CLOSED-                              143-00-2019-3-1001 01

    PUBLIC SERV REG FUND-OTHER OPERATING EXP      143-00-2019-4-1002 01              0.00
    -ACCOUNT CLOSED-                              143-00-2019-3-1002 01
                                                  143-00-2019-2-1002 01
                                                  143-00-2019-1-1002 01
                                                  143-00-2019-0-1002 01

    PUBLIC SERV REC FND-OFFICIAL HOSPITALITY      143-00-2019-5-1008 01            360.00
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2019-4-1008 01
                                                  143-00-2019-3-1008 01

    KSIP-PSR FUND-OTHER OPERATING EXP             143-00-2019-1-1009 01              0.00
    -ACCOUNT CLOSED-

 07 GAS PIPELINE INSPECTION FEE FUND              143-00-2023-5-1100 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2023-4-1100 01
    -K.S.A. 66-1,155-

    GPIFF-FED FY 02-OTHER OPERATING EXP           143-00-2023-4-1122 01
    -ACCOUNT CLOSED-

    GPIFF-FED FY 03-OTHER OPERATING EXP           143-00-2023-4-1132 01
    -ACCOUNT CLOSED-

    GPIFF-FED FY 04-OTHER OPERATING EXP           143-00-2023-4-1142 01
    -ACCOUNT CLOSED-

 07 CONSERVATION FEE FUND                         143-00-2130-5-2000 01      5,806,346.00
 21 -HB 2675-SEC 86-SESS OF 2004-                 143-00-2130-4-2000 01
 23 -K.S.A. 55-143-
 25

    CFF-COLLECTION FEES                           143-00-2130-5-2006 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2130-4-2006 01

    CFF-PLUG ABANDONED WELLS & TESTING WELLS      143-00-2130-5-2009 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2130-4-2009 01
                                                  143-00-2130-3-2009 01
                                                  143-00-2130-2-2009 01

    CONSERVATION FEE FUND-SALARIES AND WAGES      143-00-2130-4-2021 01              0.00
    -ACCOUNT CLOSED-                              143-00-2130-3-2021 01

    CONSERV FEE FUND-OTHER OPERATING EXPEND       143-00-2130-4-2022 01              0.00
    -ACCOUNT CLOSED-                              143-00-2130-3-2022 01
                                                  143-00-2130-2-2022 01
                                                  143-00-2130-1-2022 01
                                                  143-00-2130-9-2022 01

    CONSERV FEE FUND-OFFICIAL HOSPITALITY         143-00-2130-5-2028 01            120.00
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2130-4-2028 01
                                                  143-00-2130-3-2028 01

 21 ABANDONED OIL AND GAS WELL FUND               143-00-2143-5-2100 01
 25 -HB 2675-SEC 86-SESS OF 2004-                 143-00-2143-4-2100 01
    -K.S.A. 55-192-                               143-00-2143-3-2100 01
                                                  143-00-2143-2-2100 01
                                                  143-00-2143-0-2100 01
                                                  143-00-2143-9-2100 01

    WELL PLUGGING ASSURANCE FUND                  143-00-2180-5-2110 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2180-4-2110 01
    -K.S.A. 55-166-

    NATURAL GAS UNDERGROUND STORAGE FEE FUND      143-00-2181-5-2120 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2181-4-2120 01
    -K.S.A. 55-1,116-

    NATURAL GAS UNDERGROUND STORAGE-ADMN-S&W      143-00-2181-4-2121 01
    -ACCOUNT CLOSED-

    NATURAL GAS UNDERGROUND STORAGE-ADMN-00E      143-00-2181-4-2122 01
    -ACCOUNT CLOSED-                              143-00-2181-3-2122 01

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         143-00-2316-5-2300 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2316-4-2300 01

    INSER ED WKSHP FEE FUND-GAS PIPELINE-OOE      143-00-2316-5-2302 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2316-4-2302 01

    INSER ED WKSHP FEE FUND-ENERGY PROGS-OOE      143-00-2316-4-2802 01
    -ACCOUNT CLOSED-

 24 FACILITY CONSERVATION IMPROVEMENT PGM FD      143-00-2432-5-2400 01
    -HB 2675-SEC 86-SESS OF 2004-
    -HB 2471-SEC 19-SESS OF 2004-

    ENERGY GRANTS MANAGEMENT FUND-STRIPPER        143-00-2667-5-4000 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2667-4-4000 01
    -K.S.A. 74-617-

    EGMF-ENERGY RELATED GRANTS, NON-FEDERAL       143-00-2667-5-4100 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2667-4-4100 01
                                                  143-00-2667-3-4100 01

    EGMF-FPVEF-SECD STAGE REFUND AWARD-AMOCO      143-00-2667-4-4600 01
    -ACCOUNT CLOSED-

    EGMF-FPVEF-EXXON REFUND                       143-00-2667-5-4700 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2667-4-4700 01

    EGMF-FPVEF-DIAMOND SHAMROCK SETTLEMENT        143-00-2667-4-4900 01
    -ACCOUNT CLOSED-

    EGMF-FPVEF-STRIPPER WELL LITIGATION           143-00-2667-4-5000 01
    -ACCOUNT CLOSED-

    EGMF-FPVEF-STRIP WELL LIT-SECP-CONTRCTL       143-00-2667-4-5100 01
    -ACCOUNT CLOSED-                              143-00-2667-3-5100 01

    EGMF-FPVEF-WELL LIT-SECP-CNTR-OTH OP EXP      143-00-2667-5-5102 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2667-4-5102 01
                                                  143-00-2667-3-5102 01
                                                  143-00-2667-2-5102 01


    EGMF-FPVEF-TEXACO OIL SETTLEMENT              143-00-2667-4-5200 01
    -ACCOUNT CLOSED-

    EGMF-PVEF-TEXACO SETTLEMNT-SEP-CARRYOVER      143-00-2667-4-5290 01
    -ACCOUNT CLOSED-

    EGMF-FED PETROLEUM VIOLATION ESCROW FUND      143-00-2667-4-5300 01
    -ACCOUNT CLOSED-

    EGMF-PVEF-STRIP WELL LIT-PROD TRACK-2ND       143-00-2667-4-5400 01
    -ACCOUNT CLOSED-

 22 MOTOR CARRIER LICENSE FEES FUND               143-00-2812-5-5500 01      1,749,441.00
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2812-4-5500 01
    -K.S.A. 66-1A01-

    MCLFF-SALARIES AND WAGES                      143-00-2812-4-5501 01              0.00
    -ACCOUNT CLOSED-                              143-00-2812-3-5501 01

    MCLFF-OTHER OPERATING EXPENDITURES            143-00-2812-4-5502 01              0.00
    -ACCOUNT CLOSED-                              143-00-2812-3-5502 01
                                                  143-00-2812-2-5502 01

    MCLFF-OFFICIAL HOSPITALITY                    143-00-2812-5-5508 01            120.00
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-2812-4-5508 01
                                                  143-00-2812-3-5508 01

    ENERGY RELATED GRANTS-FEDERAL FUND            143-00-3029-5-3400 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-3029-4-3400 01
    -K.S.A. 74-616-

    ERGFF-BUILDING ENERGY CODES & STANDARDS       143-00-3029-4-3450 01
    -ACCOUNT CLOSED-                              143-00-3029-3-3450 01

    ERGFF-ENERGY EFFICIENCY & RNWBL ENER ACT      143-00-3029-5-3460 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-3029-4-3460 01
                                                  143-00-3029-3-3460 01

    ERGFF-PHYTO-REMEDIATION STUDY                 143-00-3029-4-3610 01
    -ACCOUNT CLOSED-                              143-00-3029-2-3610 01
                                                  143-00-3029-1-3610 01

    OTHER FEDERAL GRANTS FUND                     143-00-3049-5-3800 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-3049-4-3800 01

    GAS PIPELINE SAFETY PROGRAM-FEDERAL FUND      143-00-3632-5-3000 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-3632-4-3000 01

    GAS PIPELINE SAFETY PROG-FED 2000 S&W         143-00-3632-4-3001 01
    -ACCOUNT CLOSED-

    GAS PIPELINE SAFETY PROG-FED 2000 OOE         143-00-3632-4-3002 01
    -ACCOUNT CLOSED-

    GAS PIPELINE SAFETY PROG-FED 2002-S&W         143-00-3632-4-3021 01
    -ACCOUNT CLOSED-

    GAS PIPELINE SAFETY PROG-FED 2002 OOE         143-00-3632-4-3022 01
    -ACCOUNT CLOSED-

    GAS PIPELINE SAFETY PROG-FED 2003-S&W         143-00-3632-4-3031 01
    -ACCOUNT CLOSED-

    GAS PIPELINE SAFETY PROG-FED 2003 OOE         143-00-3632-4-3032 01
    -ACCOUNT CLOSED-

    GAS PIPELINE SAFETY PROG-FED 2004-S&W         143-00-3632-4-3041 01
    -ACCOUNT CLOSED-

    GAS PIPELINE SAFETY PROG-FED 2004 OOE         143-00-3632-4-3042 01
    -ACCOUNT CLOSED-

    PIPELINE DAMAGE PREVENTN GRT PGM FED FD       143-00-3633-5-3120 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-3633-4-3120 01
                                                  143-00-3633-2-3120 01

    ENERGY CONSERVATION PLAN-FEDERAL FUND         143-00-3682-5-3500 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-3682-4-3500 01
                                                  143-00-3682-3-3500 01

    UNDERGROUND INJECT CNTRL CLASS II-FED         143-00-3768-5-3700 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-3768-4-3700 01


    UIC CLASS II-FED 2000-SAL & WAGES             143-00-3768-4-3701 01
    -ACCOUNT CLOSED-

    SUSPENSE FUND                                 143-00-9007-5-9000 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-9007-4-9000 01

    BASE STATE REGISTRATION CLEARING FUND         143-00-9062-5-9100 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-9062-4-9100 01
    -K.S.A. 66-1,139A-

    CREDIT CARD CLEARING FUND                     143-00-9401-5-9400 01
    -HB 2675-SEC 86-SESS OF 2004-                 143-00-9401-4-9400 01


 07 TWENTY PERCENT OF ALL FEES UP TO A MAXIMUM OF
    $200,000.00 SHALL BE DEPOSITED TO THE CREDIT OF
    THE STATE GENERAL FUND.  K.S.A. 66-1A01,66-1,155

 10 EXPENDITURES MAY BE MADE FROM THE INSERVICE
    EDUCATION WORKSHOP FEE FUND FOR OFFICIAL
    HOSPITALITY.

 20 ON JULY 1, 2004, OCTOBER 1, 2004, JANUARY 1, 2005,
    AND APRIL 1, 2005, OR AS SOON AFTER SUCH DATE AS
    MONEYS ARE AVAILABLE, AND UPON RECEIPT OF
    CERTIFICATION BY THE STATE CORPORATION COMMISSION
    OF THE AMOUNT TO BE TRANSFERRED, THE DIRECTOR OF
    ACCOUNTS & REPORTS SHALL TRANSFER FROM THE PUBLIC
    SERVICE REGULATION FUND OF THE STATE CORPORATION
    COMMISSION TO THE UTILITY REGULATORY FEE FUND OF
    THE CITIZENS' UTILITY RATEPAYER BOARD ALL MONEYS
    ASSESSED BY THE STATE CORPORATION COMMISSION FOR
    THE CITIZENS' UTILITY RATEPAYER BOARD UNDER K.S.A.
    66-1502 OR 66-1503 AND AMENDMENTS THERETO
    DEPOSITED IN THE STATE TREASURY TO THE CREDIT OF
    THE PUBLIC SERVICE REGULATION FUND.

 21 ON JULY 15, 1996 AND ON THE 15TH DAY OF EACH
    CALENDAR QUARTER THEREAFTER, BEFORE JULY 1, 2009,
    THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $100,000 FROM THE STATE GENERAL FUND, $100,000
    FROM THE STATE WATER PLAN FUND ESTABLISHED BY
    K.S.A. 82A-951 AND AMENDMENTS THERETO AND $100,000
    FROM THE CONSERVATION FEE FUND ESTABLISHED BY
    K.S.A. 55-143 AND AMENDMENTS THERETO TO THE
    ABANDONED OIL AND GAS WELL FUND ESTABLISHED BY
    K.S.A. 2003 SUPP. 55-192 AND AMENDMENTS THERETO,
    EXCEPT THAT NO TRANSFERS SHALL BE MADE PURSUANT TO
    THIS SECTION FROM THE STATE GENERAL FUND TO THE
    ABANDONED OIL AND GAS WELL FUND DURING FY 2005 AND
    THE AGGREGATE OF THE TRANSFERS FROM THE STATE
    WATER PLAN FUND SHALL NOT EXCEED $667,000.

 22 ON JULY 1, 2004 AND JANUARY 1, 2005, THE DIRECTOR
    OF ACCOUNTS & REPORTS SHALL TRANSFER $375,049 FROM
    THE MOTOR CARRIER LICENSE FEES FUND TO THE MOTOR
    CARRIER SAFETY ASSISTANCE PROGRAM FUND OF THE
    HIGHWAY PATROL.

 23 EXPENDITURES ARE AUTHORIZED TO BE MADE FROM THE
    PUBLIC SERVICE REGULATION FUND & THE CONSERVATION
    FEE FUND FOR THE OPERATIONAL COSTS OF THE KANSAS
    ENERGY COUNCIL, EXCLUDING COMPENSATION FOR
    MEMBERS.  TOTAL EXPENDITURES FOR OPERATIONAL COSTS
    SHALL NOT EXCEED $150,000.

 24 ON JULY 1, 2004, THE DIRECTOR OF ACCOUNTS &
    REPORTS SHALL TRANSFER THE UNENCUMBERED BALANCE OF
    THE DEPARTMENT OF ADMINISTRATION FACILITIES
    CONSERVATION IMPROVEMENT FUND TO THE FACILITY
    CONSERVATION IMPROVEMENT PROGRAM FUND.

 25 DURING THE FISCAL YEAR ENDING JUNE 30, 2005, THE
    DIRECTOR OF ACCOUNTS & REPORTS MAY TRANSFER
    ADDITIONAL MONEYS FROM THE CONSERVATION FEE FUND,
    WHICH ARE IN EXCESS OF $400,000 PRESCRIBED BY
    K.S.A. 2003 SUPP 55-193 AND AMENDMENTS THERE TO,
    TO THE ABANDONED OIL AND GAS WELL PLUGGING FUND.
    SUCH TRANSFERS SHALL BE CERTIFIED BY THE DIRECTOR
    OF BUDGET.