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.