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)
              KANSAS STATE UNIVERSITY                                 REV. 05/06/05
                                        OPERATING FUNDS
                                                                          APPROPRIATION
                                                          ACCOUNT         OR EXPENDITURE
         FUND OR ACCOUNT TITLE                            NUMBER     F      LIMITATIONS


 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP      367-02-1000-5-5003 03      9,989,497.01
 22 -HB 2675-SEC 114-SESS OF 2004-                367-02-1000-4-5003 03
 23 -HB 2675-SEC 120-SESS OF 2004-                367-02-1000-0-5003 03
 24
 25
 27

 21 GENERAL FEES FUND                             367-02-2129-5-5500 03
    -HB 2675-SEC 114-SESS OF 2004-                367-02-2129-4-5500 03
                                                  367-02-2129-3-5500 03
                                                  367-02-2129-2-5500 03

    EQUIPMENT RESERVE FUND                        367-02-2157-4-5510 03              0.00
    -ACCOUNT CLOSED-

    GREYHOUND RESEARCH FACILITY EXPANSION FD      367-02-2203-5-5520 03
    -HB 2675-SEC 182-SESS OF 2004-                367-02-2203-4-5520 03

 28 FACULTY OF DISTINCTION MATCHING FUND          367-02-2478-5-5220 03
    -HB 2675-SEC 114-SESS OF 2004-                367-02-2478-4-5220 03
    -HB 2675-SEC 171-SESS OF 2004-
    -K.S.A. 76-774-
    -K.S.A. 76-775-

    RESTRICTED FEES FUND                          367-02-2590-5-5530 03
    -HB 2675-SEC 114-SESS OF 2004-                367-02-2590-4-5530 03
                                                  367-02-2590-3-5530 03
                                                  367-02-2590-2-5530 03

    ENERGY CONSERVATION PROJECTS FUND             367-02-2904-4-5200 03
    -ACCOUNT CLOSED-

    UNIVERSITY FEDERAL FUND-VET MED CENTER        367-02-3143-5-5140 03
    -HB 2675-SEC 114-SESS OF 2004-                367-02-3143-4-5140 03
                                                  367-02-3143-3-5140 03

    HOSPITAL AND DIAGNOSTIC LAB REVENUE FUND      367-02-5160-5-5300 03
    -HB 2675-SEC 114-SESS OF 2004-                367-02-5160-4-5300 03
                                                  367-02-5160-3-5300 03

    HOSP/DIAG LAB REVENUE-SERV/TEST/SUPPLY        367-02-5160-5-5309 03
    -HB 2675-SEC 114-SESS OF 2004-                367-02-5160-4-5309 03

    HOSP & DIAGNOSTIC LAB IMPROVEMENT FUND        367-02-5174-4-5400 03
    -ACCOUNT CLOSED-

 21 HEALTH PROFESSIONS STUDENT LOAN FUND          367-02-7521-5-5710 03
    -HB 2675-SEC 114-SESS OF 2004-                367-02-7521-4-5710 03

    H.E.W. VET REVOLVING STUDENT LOAN FUND        367-02-7522-5-5730 03
    -HB 2675-SEC 182-SESS OF 2004-                367-02-7522-4-5730 03

 03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP      367-02-8001-5-8319 03              0.00
 29 -HB 2675-SEC 186-SESS OF 2004-                367-02-8001-4-8319 03
    -HB 2426-SEC 24-SESS OF 2003-

    SUSPENSE FUND                                 367-02-9080-4-5900 03

 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2004, IF IN
    EXCESS OF $100.00 IS REAPPROPRIATED TO THE
    SAME ACCOUNT.

 21 ON JULY 1, 2004, OR AS SOON THEREAFTER AS MONEYS
    ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER AN AMOUNT SPECIFIED BY THE
    PRESIDENT OF KANSAS STATE UNIVERSITY OF NOT TO
    EXCEED $10,000 FROM THE GENERAL FEES FUND TO THE
    HEALTH PROFESSIONS STUDENT LOAN FUND.

 22 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE FACULTY SALARY ENHANCE-
    MENT ACCOUNT OF THE STATE GENERAL FUND OF THE
    BOARD OF REGENTS TO ANY APPROPRIATE STATE GENERAL

    FUND ACCOUNT.

 23 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 ANY APPROPRIATE STATE GENERAL FUND ACCOUNT.

 24 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 ANY APPROPRIATE STATE GENERAL
    FUND ACCOUNT.

 25 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 ANY APPROPRIATE STATE
    GENERAL FUND ACCOUNT.

 27 DURING THE FISCAL YEAR ENDING JUNE 30, 2005, THE
    BOARD OF REGENTS, WITH THE APPROVAL OF THE
    DIRECTOR OF BUDGET, MAY TRANSFER ANY ITEM OF
    APPROPRIATION FOR FISCAL YEAR 2005, 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.

 28 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, 2005, SHALL BE CONSIDERED REVENUE
    TRANSFERS FROM THE STATE GENERAL FUND.

 29 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.