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

    -ACCOUNT CLOSED-

 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP      367-04-1000-5-1003 03        772,695.00
 22 -HB 2675-SEC 113-SESS OF 2004-                367-04-1000-4-1003 03
 23 -HB 2675-SEC 120-SESS OF 2004-                367-04-1000-1-1003 03
 24
 25
 27

 03 COOPERATIVE EXTENSION SERV-INCL OFF HOSP      367-04-1000-5-1020 03     18,511,828.83
 22 -HB 2675-SEC 113-SESS OF 2004-                367-04-1000-4-1020 03
 23 -HB 2675-SEC 120-SESS OF 2004-                367-04-1000-3-1020 03
 24                                               367-04-1000-2-1020 03
 25                                               367-04-1000-1-1020 03
 27                                               367-04-1000-0-1020 03
                                                  367-04-1000-8-1020 03

 03 AGRICULTURAL EXPER STATIONS-INCL OFF HOS      367-04-1000-5-1030 03     29,377,409.49
 22 -HB 2675-SEC 113-SESS OF 2004-                367-04-1000-4-1030 03
 23 -HB 2675-SEC 120-SESS OF 2004-                367-04-1000-3-1030 03
 24                                               367-04-1000-2-1030 03
 25                                               367-04-1000-1-1030 03
 27                                               367-04-1000-0-1030 03
                                                  367-04-1000-9-1030 03
                                                  367-04-1000-8-1030 03

    SEDIF-AGRICULTURAL EXPERIMENT STATIONS        367-04-1900-5-1900 03        300,000.00
    -HB 2675-SEC 113-SESS OF 2004-

    FERTILIZER RESEARCH FUND                      367-04-2263-5-1150 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-2263-4-1150 03
    -K.S.A. 2-1221-                               367-04-2263-3-1150 03

    AGRICULTURAL LAND USE-VALUE FUND              367-04-2364-5-1180 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-2364-4-1180 03
                                                  367-04-2364-3-1180 03

 28 FACULTY OF DISTINCTION MATCHING FUND          367-04-2479-5-1190 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-2479-4-1190 03
    -HB 2675-SEC 171-SESS OF 2004-
    -K.S.A. 76-774-
    -K.S.A. 76-775-

    RESTRICTED FEES FUND                          367-04-2697-5-1100 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-2697-4-1100 03
    -HB 2675-SEC 153-SESS OF 2004-                367-04-2697-3-1100 03
                                                  367-04-2697-2-1100 03
                                                  367-04-2697-1-1100 03
                                                  367-04-2697-0-1100 03
                                                  367-04-2697-9-1100 03
                                                  367-04-2697-6-1100 03

    SPONSORED RESEARCH OVERHEAD FUND              367-04-2921-5-1200 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-2921-4-1200 03
                                                  367-04-2921-3-1200 03
                                                  367-04-2921-2-1200 03
                                                  367-04-2921-0-1200 03

    FEDERAL EXTENSION FUND                        367-04-3044-5-1300 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3044-4-1300 03
                                                  367-04-3044-3-1300 03
                                                  367-04-3044-2-1300 03

    FEDERAL EXPERIMENTAL STATION FUND             367-04-3046-5-1320 03              0.00
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3046-4-1320 03

    FEDERAL EXPERIMENTAL STATION FD-HATCH         367-04-3046-5-1321 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3046-4-1321 03
                                                  367-04-3046-3-1321 03

    FEDERAL EXPERIMENTAL STATION-RESEARCH         367-04-3046-5-1322 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3046-4-1322 03
                                                  367-04-3046-3-1322 03


    FED EXPER STATION FD-MCINTIRE STENNIS         367-04-3046-5-1323 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3046-4-1323 03

    SMITH-LEVER SPECIAL PROGRAM GRANT-FED FD      367-04-3047-5-1330 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3047-4-1330 03
                                                  367-04-3047-3-1330 03

    UNIVERSITY FEDERAL FUND-AG RESEARCH           367-04-3144-5-1340 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3144-4-1340 03
                                                  367-04-3144-3-1340 03
                                                  367-04-3144-2-1340 03
                                                  367-04-3144-1-1340 03

    UNIVERSITY FEDERAL FUND-ANIMAL HEALTH         367-04-3144-5-1341 03
    -HB 2675-SEC 113-SESS OF 2004-

    FEDERAL AWARDS-ADVANCE PAYMENTS               367-04-3872-5-1360 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-3872-4-1360 03
                                                  367-04-3872-3-1360 03

    KS ARTIFICIAL BREEDING SRV UNIT FEES FND      367-04-5104-5-1400 03
    -HB 2675-SEC 113-SESS OF 2004-                367-04-5104-4-1400 03
                                                  367-04-5104-3-1400 03
                                                  367-04-5104-2-1400 03

 03 GRAIN SCI CNTR BIO & IND VAL-AD PROG-EBF      367-04-8001-5-8330 03         20,460.29
    -HB 2675-SEC 186-SESS OF 2004-                367-04-8001-4-8330 03
                                                  367-04-8001-3-8330 03
                                                  367-04-8001-2-8330 03


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

 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.