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.