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)
              DEPARTMENT OF EDUCATION                                 REV. 05/06/05
                                        PROGRAM CODES

                              01000. GENERAL ADMINISTRATION
                              10000. GOVERNANCE OF EDUCATION
                              11000. NUTRITION SERVICES
                              12000. OUTCOMES EDUCATION
                              13000. SPECIAL EDUCATION OUTCOMES
                              14000. PROGRAM SUPPORT SERVICES
                              17000. COMM. COLLEGES & COMM. EDUCATION
                              18000. TECHNICAL EDUCATION OUTCOMES
                              30000. FINANCIAL AID

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

 03 OPERATING EXPEND (INCLUD OFFICIAL HOSP)       652-00-1000-5-0053 03      9,180,579.83
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0053 03
    -HB 2471-SEC 15-SESS OF 2004-                 652-00-1000-3-0053 03
                                                  652-00-1000-2-0053 03
                                                  652-00-1000-1-0053 03
                                                  652-00-1000-0-0053 03

 03 KPERS-EMPLOYER CONTRIBUTIONS                  652-00-1000-5-0100 03    139,232,391.40
 23 -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0100 03
    -HB 2471-SEC 15-SESS OF 2004-

 01 INSERVICE EDUCATION AID                       652-00-1000-4-0190 03              0.00
    -ACCOUNT CLOSED-

 01 SCHOOL SAFETY HOTLINE                         652-00-1000-5-0230 03         10,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0230 03
                                                  652-00-1000-3-0230 03

 01 SCHOOL DIST JUV DETENT FAC & FLINT HILLS      652-00-1000-5-0290 03      6,587,188.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0290 03

 01 SCHOOL FOOD ASSISTANCE                        652-00-1000-5-0320 03      2,510,486.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0320 03

 01 DISCRETIONARY GRANTS                          652-00-1000-5-0400 03        130,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0400 03

 01 KANSAS FOUND FOR AGRICULTURE PROJ GRANT       652-00-1000-5-0450 03         35,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0450 03

 01 EDUC DEAF, BLIND, HANDICAP CHILD PGM AID      652-00-1000-5-0630 03        110,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0630 03

 01 SPECIAL EDUCATION SERVICES AID                652-00-1000-5-0700 03    249,611,845.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0700 03

 01 SPEC ED SER AID-READ RECOVERY TEACH LEAD      652-00-1000-5-0710 03        180,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0710 03

 01 GOV TEACH EXCELLENCE SCHOLARSHIP & AWARD      652-00-1000-5-0770 03        222,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0770 03

 01 PARENT EDUCATION PROGRAM                      652-00-1000-5-0780 03      4,639,500.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0780 03

 01 PARENT EDUC PROG-KANSAS TRAINING MODEL        652-00-1000-5-0783 03         27,500.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0783 03

    GOVERNOR TEACHING EXCELLENCE SCHOLARSHIP      652-00-1000-3-0790 03              0.00
    -ACCOUNT CLOSED-

 03 GENERAL STATE AID                             652-00-1000-5-0820 03  1,762,205,838.01
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0820 03
    -HB 2471-SEC 15-SESS OF 2004-

 03 SUPPLEMENTAL GENERAL STATE AID                652-00-1000-5-0840 03    171,419,883.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-1000-4-0840 03
    -HB 2471-SEC 15-SESS OF 2004-


 03 CIF-KS OPTOMETRIC ASSN VISION STUDY GRNT      652-00-2000-5-2500 03        300,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2000-4-2500 03

 03 CIF-PARENT EDUCATION PROGRAM                  652-00-2000-5-2510 03      2,659,755.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2000-4-2510 03

 03 CIF-GEN STATE AID FOUR-YEAR-OLD-AT-RISK       652-00-2000-5-2520 03      4,500,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2000-4-2520 03

 03 CIF-SPECIAL EDUCATION SERVICES AID            652-00-2000-5-2560 03      1,225,000.00
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2000-4-2560 03

    EDUC INTERPRETER PERFORM ASSESS FEE FUND      652-00-2102-4-1900 03
    -ACCOUNT CLOSED-

 20 COMMUNITIES IN SCHOOLS PROGRAM FUND           652-00-2221-5-2400 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2221-4-2400 03

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         652-00-2230-5-2010 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2230-4-2010 03
                                                  652-00-2230-3-2010 03
                                                  652-00-2230-2-2010 03

    INTERACTIVE VIDEO FEE FUND                    652-00-2235-5-2080 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2235-4-2080 03

    FEDERAL INDIRECT COST REIMBURSEMENTS          652-00-2312-5-2200 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2312-4-2200 03
                                                  652-00-2312-3-2200 03
                                                  652-00-2312-2-2200 03

    CONVERSION OF MATERIALS AND EQUIP FUND        652-00-2420-5-2020 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2420-4-2020 03

 21 SCHOOL BUS SAFETY FUND                        652-00-2532-5-2300 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2532-4-2300 03
    -K.S.A. 72-7532-                              652-00-2532-3-2300 03

    STATE SAFETY FUND                             652-00-2538-5-2030 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2538-4-2030 03
    -K.S.A. 8-267-                                652-00-2538-3-2030 03

    HELPING SCHOOLS LICENSE PLATE PROGRAM FD      652-00-2606-5-2600 03
    -HB 2471-SEC 15-SESS OF 2004-
    -HB 2947-SEC 5-SESS OF 2004-

    MOTORCYCLE SAFETY FUND                        652-00-2633-5-2050 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2633-4-2050 03
    -K.S.A. 8-267-

    CERTIFICATE FEE FUND                          652-00-2723-5-2060 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-2723-4-2060 03
    -K.S.A. 72-1387-                              652-00-2723-3-2060 03

    SERVICE CLEARING FUND                         652-00-2869-5-2800 03
    -HB 2675-SEC 105-SESS OF 2004-

 22 SCHOOL DISTRICT CAPITAL IMPROVEMENT FUND      652-00-2880-5-2880 03
    -HB 2675-SEC 105-SESS OF 2004-
    -HB 2675-SEC 170-SESS OF 2004-
    -K.S.A. 75-2319-

    REIMBURSEMENT FOR SERVICES FUND               652-00-3056-5-3200 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3056-4-3200 03
                                                  652-00-3056-3-3200 03

    EDUC DEPRIVED CHILD-STATE OPS-FED FUND        652-00-3131-5-3130 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3131-4-3130 03
                                                  652-00-3131-3-3130 03
                                                  652-00-3131-2-3130 03

    ESEA CHAPTER II-STATE OPS-FED FUND            652-00-3132-5-3140 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3132-4-3140 03
                                                  652-00-3132-3-3140 03

    FOOD ASSISTANCE FEDERAL FUND                  652-00-3230-5-3020 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3230-4-3020 03
                                                  652-00-3230-3-3020 03
                                                  652-00-3230-2-3020 03

    ELEMENTARY AND SECONDARY SCHOOL AID-FED       652-00-3233-5-3040 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3233-4-3040 03
                                                  652-00-3233-3-3040 03

                                                  652-00-3233-2-3040 03

    EDUCATION OF HANDICAPPED CHILD FUND-FED       652-00-3234-5-3050 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3234-4-3050 03

    SCHOOL RENOVATION GRANTS-FEDERAL FUND         652-00-3236-5-3230 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3236-4-3230 03

    VOCATIONAL ED AMEND ACT OF 1968-FEDERAL       652-00-3240-5-3060 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3240-4-3060 03

    VOCATIONAL ED AMEND ACT-STATE OPERATIONS      652-00-3240-5-3063 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3240-4-3063 03

    FEDERAL CLASS SIZE REDUCTION FUND             652-00-3250-5-3700 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3250-4-3700 03

    GOALS 2000 FEDERAL FUND                       652-00-3299-5-3290 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3299-4-3290 03

    COMMUNITY SERVICE GRANTS-FEDERAL FUND         652-00-3518-5-3880 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3518-4-3880 03

    21ST CENTURY COMM LEARNING CENTER-FED FD      652-00-3519-5-3890 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3519-4-3890 03
                                                  652-00-3519-3-3890 03

    STATE ASSESSMENTS-FEDERAL FUND                652-00-3520-5-3800 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3520-4-3800 03
                                                  652-00-3520-3-3800 03

    RURAL & LOW INCOME SCHOOLS PROG-FED FUND      652-00-3521-5-3810 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3521-4-3810 03

    LANGUAGE ASSISTANCE STATE GRANTS-FED FND      652-00-3522-5-3820 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3522-4-3820 03

    ELEM & SEC SCH AID-FED FD-READING FIRST       652-00-3524-5-3840 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3524-4-3840 03

    ELE & SEC SCH AID-FED FD-READ FRST-ST OP      652-00-3525-5-3850 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3525-4-3850 03

    ST GRANTS FOR IMPROV TEACH QUAL-FED FUND      652-00-3526-5-3860 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3526-4-3860 03

    ST GRNTS FOR IMPRV TEACH QUAL-FED-ST OPS      652-00-3527-5-3870 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3527-4-3870 03

    FOOD ASSIST-SCHOOL BREAKFAST PROGRAM-FED      652-00-3529-5-3490 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3529-4-3490 03

    FOOD ASSIST-NATIONAL SCHOOL LUNCH PRGM        652-00-3530-5-3500 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3530-4-3500 03

    FOOD ASSIST-CHILD & ADULT CARE FOOD PRGM      652-00-3531-5-3510 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3531-4-3510 03
                                                  652-00-3531-3-3510 03

    ELEM/SEC SCHOOL AID-EDUC DEPRIVED CHILD       652-00-3532-5-3520 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3532-4-3520 03

    ELEM/SEC SCHOOL AID-EDUC DEP CHILD-LEA'S      652-00-3533-5-3530 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3533-4-3530 03

    EDUC OF HANDICAPPED CHILDREN-STATE OPS        652-00-3534-5-3540 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3534-4-3540 03
                                                  652-00-3534-3-3540 03
                                                  652-00-3534-2-3540 03
                                                  652-00-3534-9-3540 03

    EDUC OF HANDICAPPED CHILDREN-PRE-SCHOOL       652-00-3535-5-3550 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3535-4-3550 03

    EDUC OF HANDIC CHILD-PRE-SCHOOL-STATE OP      652-00-3536-5-3560 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3536-4-3560 03

    ELEM & SECOND SCHOOL AID-FED-MIGRANT ED       652-00-3537-5-3570 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3537-4-3570 03

    ELEM & SEC SCHOOL AID-FED-MIGRANT-ST OPS      652-00-3538-5-3580 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3538-4-3580 03
                                                  652-00-3538-3-3580 03

    VOCATIONAL EDUCATION-TITLE II-FEDERAL FD      652-00-3539-5-3590 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3539-4-3590 03
                                                  652-00-3539-3-3590 03

    VOCATIONAL EDUC-TITLE II-FED-FD-STATE OP      652-00-3540-5-3600 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3540-4-3600 03
                                                  652-00-3540-3-3600 03
                                                  652-00-3540-2-3600 03

    EDUC RESEARCH GRANTS AND PROJ FUND-FED        652-00-3592-5-3070 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3592-4-3070 03
                                                  652-00-3592-3-3070 03
                                                  652-00-3592-2-3070 03

    EDUC FOR ECONOMIC SECURITY ACT-FED FUND       652-00-3708-5-3090 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3708-4-3090 03
                                                  652-00-3708-2-3090 03

    DRUG ABUSE FUND-DEPT OF EDUCATION-FED         652-00-3795-5-3100 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3795-4-3100 03

    DRUG ABUSE FUNDS-FEDERAL-STATE OPERATION      652-00-3799-5-3110 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-3799-4-3110 03

    SERVICE CLEARING FUND                         652-00-6009-5-6000 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-6009-4-6000 03

    GOV TEACH EXCL SCHOLARSHIP PRG REPAY FD       652-00-7221-5-7200 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-7221-4-7200 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FUND        652-00-7307-5-5000 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-7307-4-5000 03
    -K.S.A. 72-7518-                              652-00-7307-3-5000 03
                                                  652-00-7307-2-5000 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FD-INT      652-00-7316-5-5100 03
    -HB 2675-SEC 105-SESS OF 2004-
    -K.S.A. 72-7518-

    STATE SCHOOL DISTRICT FINANCE FUND            652-00-7393-5-7000 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-7393-4-7000 03
    -K.S.A. 72-6438-

 22 SCHOOL DISTRICT CAPITAL IMPROVEMENT FUND      652-00-8803-5-8000 03
    -HB 2675-SEC 105-SESS OF 2004-                652-00-8803-4-8000 03
    -HB 2675-SEC 170-SESS OF 2004-
    -K.S.A. 75-2319-


 01 THE UNENCUMBERED BALANCE AT JUNE 30, 2004 IS
    LAPSED.

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

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

 20 ON JULY 1, 2004, OR AS SOON THEREAFTER AS MONEYS
    ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER $50,000 FROM THE FAMILY AND
    CHILDREN TRUST ACCOUNT OF THE FAMILY AND CHILDREN
    INVESTMENT FUND OF THE DEPARTMENT OF SOCIAL AND
    REHABILITATION SERVICES TO THE COMMUNITIES IN
    SCHOOLS PROGRAM FUND.

 21 ON JULY 1, 2004, AND QUARTERLY THEREAFTER, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $46,266 FROM THE STATE HIGHWAY FUND OF THE
    DEPARTMENT OF TRANSPORTATION TO THE SCHOOL BUS
    SAFETY FUND.

 22 UPON CERTIFICATION FROM THE STATE BOARD OF
    EDUCATION, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER THE ENTITLEMENTS OF SCHOOL
    DISTRICTS, AMOUNTS AS CERTIFIED, FROM THE STATE
    GENERAL FUND TO THE SCHOOL DISTRICT CAPITAL
    IMPROVEMENTS FUND.  THIS SHALL BE CONSIDERED TO BE
    A DEMAND TRANSFER FROM THE STATE GENERAL FUND,
    EXCEPT THAT ALL SUCH TRANSFERS DURING THE FISCAL
    YEAR ENDING JUNE 30, 2005, SHALL BE CONSIDERED

    REVENUE TRANSFERS FROM THE STATE GENERAL FUND.
    K.S.A. 75-2319(C).

 23 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
    TRANSFER QUARTERLY AN AMOUNT CERTIFIED BY THE
    BOARD OF EDUCATION FROM THE KPERS-EMPLOYER
    CONTRIBUTIONS ACCOUNT OF THE STATE GENERAL FUND
    TO THE KANSAS PUBLIC EMPLOYEES RETIREMENT FUND.
    K.S.A. 74-4939.