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) BOARD OF REGENTS REV. 05/06/05 PROGRAM CODES 00000. CLEARING 01000. ADMINISTRATION 29000. STUDENT FINANCIAL ASSISTANCE 35000. POSTSECONDARY EDUCATIONAL INSTITUTIONS 40000. KAN-ED PROGRAM 98000. DEBT SERVICE 99000. CAPITAL IMPROVEMENTS OPERATING FUNDS APPROPRIATION ACCOUNT OR EXPENDITURE FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP 561-00-1000-5-0103 03 3,388,332.79 25 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0103 03 -HB 2471-SEC 13-SESS OF 2004- 561-00-1000-3-0103 03 01 ALTERNATIVE TEACHER CERTIFICATION 561-00-1000-5-0200 03 0.00 21 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0200 03 01 PAYMENT TO KPERS 561-00-1000-5-0300 03 1,756,004.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0300 03 03 SOUTHWEST KANSAS ACCESS PROJECT 561-00-1000-5-0400 03 386,224.00 22 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0400 03 01 COMMUNITY COLLEGE OPERATING GRANT 561-00-1000-5-0450 03 86,028,123.00 25 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0450 03 01 TECH EQUIP AT COMM COLLEGES AND WASHBURN 561-00-1000-5-0500 03 424,077.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0500 03 01 OPERATING GRANT 561-00-1000-5-0600 03 0.00 24 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0600 03 01 POSTSECONDARY AID FOR VOCATIONAL EDUC 561-00-1000-5-0700 03 19,667,730.00 25 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0700 03 03 TEACHERS SCHOLARSHIP PROGRAM 561-00-1000-5-0800 03 349,244.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0800 03 01 ADULT BASIC EDUCATION 561-00-1000-5-0900 03 1,048,998.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-0900 03 01 MUNICIPAL UNIVERSITY OPERATING GRANT 561-00-1000-5-1010 03 10,555,928.00 25 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-1010 03 03 OPTOMETRY EDUCATION PROGRAM 561-00-1000-5-1100 03 117,486.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-1100 03 23 FACULTY SALARY ENHANCEMENT 561-00-1000-5-1200 03 0.00 -HB 2675-SEC 120-SESS OF 2004- 03 NATIONAL GUARD EDUCATIONAL ASSISTANCE 561-00-1000-5-1300 03 930,390.34 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-1300 03 -HB 2471-SEC 13-SESS OF 2004- -HB 2444-SEC 45-SESS OF 2003- 29 CENTER FOR INNOVATIVE SCHOOL LEADERSHIP 561-00-1000-5-1400 03 0.00 -HB 2471-SEC 13-SESS OF 2004- TECHNICAL COLLEGE AND SCHOOL GRANT 561-00-1000-5-1500 03 875,000.00 -HB 2471-SEC 13-SESS OF 2004- 03 KANSAS WORK-STUDY PROGRAM 561-00-1000-5-2000 03 528,172.00 20 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-2000 03 03 VOCATIONAL SCHOLARSHIPS 561-00-1000-5-2200 03 123,050.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-2200 03 03 ETHNIC MINORITY SCHOLARSHIP PROGRAM 561-00-1000-5-2410 03 472,307.81 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-2410 03 03 NURSING STUDENT SCHOLARSHIP PROGRAM 561-00-1000-5-4100 03 252,717.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-4100 03 03 STATE SCHOLARSHIP PROGRAM 561-00-1000-5-4300 03 1,181,595.14 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-4300 03 SSP-KS DISTINGUISHED SCHOLARSHIP PROGRAM 561-00-1000-5-4310 03 25,000.00 02 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-4310 03 03 COMPREHENSIVE GRANT PROGRAM 561-00-1000-5-4500 03 12,132,903.84 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-4500 03 03 ROTC SCHOLARSHIP REIMBURSEMENT 561-00-1000-5-4600 03 219,953.25 -HB 2675-SEC 120-SESS OF 2004- 561-00-1000-4-4600 03 03 SEDIF-VOCATIONAL EDUC CAPITAL OUTLAY AID 561-00-1900-5-1950 03 2,565,000.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1900-4-1950 03 03 SEDIF-POSTSECONDARY AID FOR VOC EDUC 561-00-1900-5-1955 03 6,957,162.00 -HB 2675-SEC 120-SESS OF 2004- 561-00-1900-4-1955 03 03 SEDIF-TECH INNOVATION & INTERNSHIP PROG 561-00-1900-5-1960 03 183,944.58 -HB 2675-SEC 120-SESS OF 2004- 561-00-1900-4-1960 03 561-00-1900-3-1960 03 01 SEDIF-NATIONAL GUARD EDUCATIONAL ASSIST 561-00-1900-4-1970 03 0.00 -ACCOUNT CLOSED- GED CREDENTIALS PROCESSING FEES FUND 561-00-2151-5-2100 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2151-4-2100 03 -K.S.A. 72-4530- 561-00-2151-3-2100 03 PROPRIETARY SCHOOL FEE FUND 561-00-2167-5-4800 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2167-4-4800 03 -HB 2795-SEC 22-SESS OF 2004- 561-00-2167-3-4800 03 TRUCK DRIVER TRAINING FUND 561-00-2172-5-4900 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2172-4-4900 03 -K.S.A. 8-267- TUITION & FEE WAIVER REIMBURSEMENT FUND 561-00-2264-4-5100 03 -ACCOUNT CLOSED- INSERVICE EDUCATION WORKSHOP FEE FUND 561-00-2266-5-5000 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2266-4-5000 03 10 KAN-ED FUND 561-00-2276-5-2650 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2276-4-2650 03 -K.S.A. 75-7225- KAN-ED FUND-KUSF 561-00-2276-5-2660 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2276-4-2660 03 561-00-2276-3-2660 03 FINANCIAL AID SERVICES FEE FUND 561-00-2280-5-2800 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2280-4-2800 03 RESEARCH BOND DEBT SERVICE FUND 561-00-2345-5-2300 03 -HB 2675-SEC 160-SESS OF 2004- CONVERSION OF MATERIALS AND EQUIP FUND 561-00-2433-5-3200 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2433-4-3200 03 561-00-2433-3-3200 03 GRANTS FUND 561-00-2525-5-2500 03 0.00 -HB 2675-SEC 120-SESS OF 2004- PRIVATE POSTSEC DEGREE AUTH EXP REIM FND 561-00-2643-5-3300 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2643-4-3300 03 TEACHER SERVICE SCHOLARSHIP PROGRAM FUND 561-00-2695-5-2600 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2695-4-2600 03 -K.S.A. 74-32,107- ROTC SERVICE SCHOLARSHIP PROGRAM FUND 561-00-2735-4-2710 03 -ACCOUNT CLOSED- ROTC SERVICE SCHOLARSHIP REPAYMENT FUND 561-00-2738-5-2720 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-2738-4-2720 03 -K.S.A. 74-3260A- SCIENTIFIC RSCH/DVPMT FAC 2005D REV ACCT 561-00-2924-5-2900 03 0.00 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2005D REV ACCT 561-00-2924-5-2901 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2003C REV ACCT 561-00-2924-5-2902 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FACILITIES KDFA FD 561-00-2924-5-8410 03 0.00 -HB 2675-SEC 183-SESS OF 2004- -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2003C PJT ACCT 561-00-2924-5-8412 03 -HB 2675-SEC 183-SESS OF 2004- -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC CAP INT ACCT 561-00-2924-4-8415 03 -ACCOUNT CLOSED- KAN-ED FEDERAL FUND 561-00-3025-5-3700 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3025-4-3700 03 ADULT BASIC EDUCATION-FEDERAL FUND 561-00-3042-5-3000 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3042-4-3000 03 ABE-ADMINISTRATION 561-00-3042-5-3010 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3042-4-3010 03 561-00-3042-3-3010 03 ABE-STAFF DEVELOPMENT/DISCRETIONARY 561-00-3042-5-3020 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3042-4-3020 03 561-00-3042-3-3020 03 CARL D PERKINS VOC & TECH EDUC-FED FUND 561-00-3051-5-3050 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3051-4-3050 03 CARL D PERKINS VOC & TEC ED-FED FD-ST OP 561-00-3052-5-3060 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3052-4-3060 03 561-00-3052-3-3060 03 CARL D PERKINS TECH PREPARATION-FED FUND 561-00-3053-5-3070 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3053-4-3070 03 561-00-3053-3-3070 03 OTHER FEDERAL GRANTS FUND 561-00-3114-5-3500 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3114-4-3500 03 OFG-EARLY CHILDHOOD REGISTER APPREN GRNT 561-00-3114-5-3510 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3114-4-3510 03 OFG-RENEWABLE ENERGY CAREERS GRANT 561-00-3114-5-3520 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3114-4-3520 03 LEVERAGING EDUC ASSIST PROG FUND-FEDERAL 561-00-3170-5-3100 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3170-4-3100 03 NO CHILD LEFT BEHIND-FEDERAL FUND 561-00-3190-5-3150 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3190-4-3150 03 EARNED INDIRECT COSTS FUND-FEDERAL 561-00-3642-5-3600 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3642-4-3600 03 SUBSTANCE ABUSE EDUCATION FUND-FEDERAL 561-00-3805-5-4000 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3805-4-4000 03 PAUL DOUGLAS TEACHER SCHOLARSHIP FND-FED 561-00-3879-5-3950 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-3879-4-3950 03 28 FACULTY OF DISTINCTION PROGRAM FUND 561-00-7200-5-7050 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7200-4-7050 03 -HB 2675-SEC 171-SESS OF 2004- -K.S.A. 76-775- OPTOMETRY EDUCATION REPAYMENT FUND 561-00-7203-5-7100 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7203-4-7100 03 -K.S.A. 74-3272A- TEACHER SERVICE SCHOLARSHIP REPAYMENT FD 561-00-7205-5-7200 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7205-4-7200 03 -K.S.A. 74-32,107- NURSING SER SCHOLARSHIP REPAYMENT FUND 561-00-7210-5-7400 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7210-4-7400 03 -K.S.A. 74-3298- STATE SCHOLARSHIP DISCONTINUED ATTEND FD 561-00-7213-5-6100 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7213-4-6100 03 -K.S.A. 72-6813- OSTEO MEDICAL SER SCHOLARSHIP REPAY FUND 561-00-7216-5-6300 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7216-4-6300 03 -K.S.A. 74-3267A- 561-00-7216-3-6300 03 VOC ED SCHOLARSHIP DISCONTINUED ATTND FD 561-00-7217-4-6500 03 -ACCOUNT CLOSED- COMP GRANT PROG DISCONTINUED ATTEND FUND 561-00-7218-4-6600 03 -ACCOUNT CLOSED- KS ETHNIC MINOR DISCONTINUED ATTEND FUND 561-00-7219-4-6700 03 -ACCOUNT CLOSED- NURSING STUDENT SCHOLARSHIP PROGRAM FUND 561-00-7220-5-6800 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7220-4-6800 03 -K.S.A. 74-3298- KS NAT'L GUARD ASSIST PROG REPAYMENT FND 561-00-7228-5-7000 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7228-4-7000 03 30 TUITION WAIVER GIFTS GRANTS & REIMB FUND 561-00-7230-5-7230 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7230-4-7230 03 -K.S.A. 74-32,161- 561-00-7230-3-7230 03 KANSAS ETHNIC MIN FELLOWSHIP PROG FUND 561-00-7238-5-7600 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7238-4-7600 03 -K.S.A. 74-32,119- PRIVATE DON/GIFTS/GRANTS & BEQUESTS FUND 561-00-7262-5-7700 03 -HB 2675-SEC 182-SESS OF 2004- 561-00-7262-4-7700 03 FICA RECOVERY FUND 561-00-7270-4-7800 03 0.00 -ACCOUNT CLOSED- FICA RECOVERY FUND-REIMB DIR & TIME COST 561-00-7270-4-7810 03 -ACCOUNT CLOSED- 31 WORKFORCE DEVELOPMENT LOAN FUND 561-00-7518-5-7900 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-7518-4-7900 03 -K.S.A. 74-32,160- -K.S.A. 74-32,155- KBOR KDFA SERIES 2003H REVENUE BOND FUND 561-00-7529-5-7910 03 0.00 -HB 2675-SEC 183-SESS OF 2004- 561-00-7529-4-7910 03 -K.S.A. 74-8911- KBOR KDFA SERIES 2003H REVENUE ACCOUNT 561-00-7529-5-7911 03 -HB 2675-SEC 183-SESS OF 2004- 561-00-7529-4-7911 03 -K.S.A. 74-8911- KBOR KDFA SERIES 2003H PROJECT ACCOUNT 561-00-7529-5-7912 03 -HB 2675-SEC 183-SESS OF 2004- 561-00-7529-4-7912 03 -K.S.A. 74-8911- KBOR KDFA SERIES 2003H PRIN & INT ACCT 561-00-7529-5-7913 03 -HB 2675-SEC 183-SESS OF 2004- 561-00-7529-4-7913 03 -K.S.A. 74-8911- 03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP 561-00-8001-5-8108 03 0.00 27 -HB 2675-SEC 160-SESS OF 2004- 561-00-8001-4-8108 03 -HB 2426-SEC 24-SESS OF 2003- 03 DEBT SERVICE-REVENUE BONDS FOR CAP IMPRV 561-00-8001-5-8200 03 15,000,000.00 32 -SB 588-SEC 14-SESS OF 1996- 561-00-8001-4-8200 03 -HB 2675-SEC 160-SESS OF 2004- 32 COMPREHENSIVE REHABILITATION & REPAIR FD 561-00-8311-5-8300 03 -SB 588-SEC 14-SESS OF 1996- 561-00-8311-4-8300 03 KDFA KBOR COMP REHAB/REPAIR PROJECT FUND 561-00-8314-5-8310 03 0.00 -HB 2675-SEC 183-SESS OF 2004- -K.S.A. 74-8911- KDFA KBOR COMP REHAB/REP 2004F PJT ACCT 561-00-8314-5-8311 03 -HB 2675-SEC 183-SESS OF 2004- -K.S.A. 74-8911- KDFA KBOR COMP REHAB/REP 2004F P&I ACCT 561-00-8314-5-8312 03 -HB 2675-SEC 183-SESS OF 2004- -K.S.A. 74-8911- KDFA KBOR COMP REHAB/REP 2004F COI ACCT 561-00-8314-5-8313 03 -HB 2675-SEC 183-SESS OF 2004- -K.S.A. 74-8911- REGENTS PROJECTS-KDFA REV BDS SER 2001N 561-00-8400-4-8400 03 0.00 -ACCOUNT CLOSED- REGENTS PROJECTS-KDFA 2001N ACQUISITION 561-00-8400-4-8401 03 -ACCOUNT CLOSED- REGENTS PROJECTS-KDFA REV BDS 2001N P&I 561-00-8400-4-8402 03 -ACCOUNT CLOSED- SCIENTIFIC RSCH/DVPMT FACILITIES FUND 561-00-8403-4-8410 03 0.00 -ACCOUNT CLOSED- SCIENTIFIC RSCH/DVPMT FAC REVENUE ACCT 561-00-8403-5-8411 03 -HB 2675-SEC 183-SESS OF 2004- 561-00-8403-4-8411 03 SCIENTIFIC RSCH/DVPMT FAC 2003C PJT ACCT 561-00-8403-4-8412 03 -ACCOUNT CLOSED- 26 SCIENTIFIC RSCH/DVPMT FAC 2003C P&I ACCT 561-00-8403-5-8413 03 -HB 2675-SEC 183-SESS OF 2004- 561-00-8403-4-8413 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2003C COI ACCT 561-00-8403-4-8414 03 -ACCOUNT CLOSED- SCIENTIFIC RSCH/DVPMT FAC 2003C CAP INT 561-00-8403-5-8415 03 -HB 2675-SEC 183-SESS OF 2004- -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2005D PJT ACCT 561-00-8403-5-8422 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2005D P&I ACCT 561-00-8403-5-8423 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2005D COI ACCT 561-00-8403-5-8424 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FAC 2005D CAP INT 561-00-8403-5-8425 03 -K.S.A. 74-8911- REHAB/REPAIR PHASE II-KDFA SERIES 1997G 561-00-8840-5-8900 03 0.00 -HB 2675-SEC 183-SESS OF 2004- 561-00-8840-4-8900 03 -K.S.A. 74-8911- REHAB/REPAIR PHASE II-P & I-SERIES 1997G 561-00-8840-5-8910 03 -HB 2675-SEC 183-SESS OF 2004- 561-00-8840-4-8910 03 -K.S.A. 74-8911- REHAB/REPAIR PHASE II-PRJ FD-SER 1997G 561-00-8840-4-8920 03 -ACCOUNT CLOSED- REHAB/REPAIR PROJ-KDFA SERIES 2001F 561-00-8870-5-8700 03 0.00 -HB 2675-SEC 183-SESS OF 2004- 561-00-8870-4-8700 03 -K.S.A. 74-8911- REHAB/REPAIR PROJ-P & I-SERIES 2001F 561-00-8870-5-8710 03 -HB 2675-SEC 183-SESS OF 2004- 561-00-8870-4-8710 03 -K.S.A. 74-8911- REHAB/REPAIR PROJ-PROJ FND-SERIES 2001F 561-00-8870-4-8720 03 -ACCOUNT CLOSED- CLEARING FUND 561-00-9029-5-9100 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-9029-4-9100 03 REGENTS CLEARING FUND 561-00-9052-5-9200 03 -HB 2675-SEC 120-SESS OF 2004- 561-00-9052-4-9200 03 01 THE UNENCUMBERED BALANCE AT JUNE 30, 2004 IS LAPSED. 02 THE UNENCUMBERED BALANCE AT JUNE 30, 2004 IS REAPPROPRIATED TO THE SAME ACCOUNT. 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2004, IF IN EXCESS OF $100.00 IS REAPPROPRIATED TO THE SAME ACCOUNT. 10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE FROM THIS FUND. 20 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE KANSAS WORK-STUDY PROGRAM ACCOUNT TO THE KANSAS CAREER WORK STUDY PROGRAM FUND OF ANY INSTITUTION UNDER ITS JURISDICTION PARTICIPATING IN THE PROGRAM. 21 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE ALTERNATIVE TEACHER CERTIFICATION ACCOUNT OF THE STATE GENERAL FUND, TO THE APPROPRIATE STATE GENERAL FUND ACCOUNTS OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE STATE BOARD OF REGENTS. 22 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE SOUTHWEST KANSAS ACCESS PROJECT ACCOUNT OF THE STATE GENERAL FUND, TO THE APPROPRIATE ACCOUNTS OF THE STATE GENERAL FUND OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS. 23 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE FACULTY SALARY ENHANCEMENT ACCOUNT OF THE STATE GENERAL FUND, TO THE APPROPRIATE ACCOUNTS OF THE STATE GENERAL FUND OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS. 24 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE OPERATING GRANT ACCOUNT OF THE STATE GENERAL FUND, TO THE APPROPRIATE ACCOUNTS OF THE STATE GENERAL FUND OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS. 25 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. 26 UPON CERTIFICATION BY THE STATE BOARD OF REGENTS THAT PRINCIPAL AND INTEREST PAYMENTS ARE TO COMMENCE ON APPROVED CAPITAL IMPROVEMENT PROJECTS, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED DURING THE FISCAL YEAR ENDING JUNE 30, 2005, FROM THE STATE GENERAL FUND TO THE APPROPRIATE DEBT SERVICE 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 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 PROGRAM 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 CENTER FOR INNOVATIVE SCHOOL LEADERSHIP ACCOUNT OF THE STATE GENERAL FUND TO THE APPROPRIATE ACCOUNT OR ACCOUNTS OF THE STATE GENERAL FUND OF EMPORIA STATE UNIVERSITY, FORT HAYS STATE UNIVERSITY AND PITTSBURG STATE UNIVERSITY. 30 DURING EACH YEAR, THE CHIEF EXECUTIVE OFFICER OF THE BOARD SHALL MAKE ONE OR MORE CERTIFICATIONS OF THE AMOUNT REQUIRED TO PAY CLAIMS RECEIVED FROM KANSAS EDUCATIONAL INSTITUTIONS FOR TUITION AND FEES TO THE DIRECTOR OF ACCOUNTS & REPORTS AND THE SECRETARY OF SOCIAL AND REHABILITATION SERVICES. UPON SUCH CERTIFICATION, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED FROM THE FOSTER CARE ASSISTANCE FEDERAL FUND OF THE DEPARTMENT OF SOCIAL AND REHABILITATION SERVICES TO THE TUITION WAIVER GIFTS, GRANTS AND REIMBURSEMENTS FUND. K.S.A. 74-32,161 31 UPON THE DEPARTMENT OF SOCIAL AND REHABILITATION SERVICES APPROVAL OF THE CANDIDATE'S ELIGIBILITY, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER FUNDING FROM THE APPROPRIATE FEDERAL SOURCE AS IDENTIFIED BY THE DEPARTMENT OF SOCIAL AND REHABILITATION SERVICES TO THE WORKFORCE DEVELOPMENT LOAN FUND. K.S.A. 74-32,160 32 ON THE FIRST DAY OF EACH FISCAL YEAR THROUGH FISCAL YEAR 2012, MONEYS IN THE KANSAS EDUCATIONAL BUILDING FUND WHICH ARE APPROPRIATED FOR SUCH FISCAL YEAR FOR DEBT SERVICE FOR CAPITAL IMPROVEMENT PROJECTS SHALL BE TRANSFERRED BY THE DIRECTOR OF ACCOUNTS & REPORTS TO THE COMPREHENSIVE REHABILITATION AND REPAIR FUND.