STATE OF KANSAS                   
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2006 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2005 TO JUNE 30, 2006)
              KANSAS JUVENILE CORRECTIONAL COMPLEX                    REV. 05/10/06
                                        PROGRAM CODES

                              01000. GENERAL ADMINISTRATION
                              01300. EDUCATION SERVICES
                              55000. JUVENILLE CORRECTIONAL SERVICES
                              55100. CORRECTIONAL OPERATIONS
                              70000. RECEPTION AND DIAGNOSTIC UNIT
                              80000. ANCILLARY SRVICES
                              80110. CLINICAL SERVICES
                              80120. ACTIVITY THERAPY
                              80130. JAIBG-OFFENDER DRUG TESTING
                              96000. PHYSICAL PLANT AND CENTRAL SERVICES
                              96100. MAINTENANCE AND ENGINEERING
                              96200. SUPPLY SERVICES
                              96300. DIETARY SERVICES
                              99000. CAPITAL IMPROVEMENTS

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

 05 FACILITIES OPERATIONS-KS JUV CORR COMPLX      352-00-1000-6-0303 04     15,046,748.66
 20 -SB  225-SEC 130-SESS OF 2005-                352-00-1000-5-0303 04
    -HB 2482-SEC 42-SESS OF 2005-
    -SB  480-SEC 43-SESS OF 2006-

 03 KSIP-FACILITIES OPERATIONS                    352-00-1000-6-0309 04          1,727.63
    -SB  225-SEC 130-SESS OF 2005-                352-00-1000-5-0309 04
    -SB  225-SEC 147-SESS OF 2005-

 21 KANSAS JUV CORRECTIONAL COMPLEX FEE FUND      352-00-2321-6-2300 04
    -SB  225-SEC 130-SESS OF 2005-                352-00-2321-5-2300 04

    KAN JUV CORR COMPLEX IMPROVEMENT FUND         352-00-2481-6-2400 04
    -SB  225-SEC 130-SESS OF 2005-

 22 ELEMENTARY & SECONDARY EDUCATION FND-FED      352-00-3105-6-3500 04
    -SB  225-SEC 130-SESS OF 2005-                352-00-3105-5-3500 04

 23 JUVENILE JUSTICE FEDERAL FUND                 352-00-3359-6-3100 04              0.00
    -SB  225-SEC 130-SESS OF 2005-                352-00-3359-5-3100 04

 23 JUVENILE JUSTICE FED FUND-ADAS                352-00-3359-6-3120 04
    -SB  225-SEC 130-SESS OF 2005-

 23 JUV JUSTICE FED FD-SCHOOL LUNCH PROGRAM       352-00-3359-6-3150 04
    -SB  225-SEC 130-SESS OF 2005-

    JUV JUSTICE FED FD-MISCELLANEOUS              352-00-3359-6-3160 04
    -SB  225-SEC 130-SESS OF 2005-

 03 SIBF-CAP IMPROV-REHAB,REMOD,RENOV & REPA      352-00-8100-6-8000 04              0.00
 24 -SB  225-SEC 175-SESS OF 2005-                352-00-8100-5-8000 04
 25 -HB 2482-SEC 42-SESS OF 2005-
 27

 03 SIBF-CAP IMPROV-ON CALL ARCHITS/ENGINEER      352-00-8100-6-8010 04              0.00
 24 -SB  225-SEC 175-SESS OF 2005-                352-00-8100-5-8010 04
    -SB  225-SEC 195-SESS OF 2005-

 26 LARNED/TOPKA CORR-2001D TOPEKA PROJ ACCT      352-00-8254-6-8300 04
    -SB  225-SEC 191-SESS OF 2005-                352-00-8254-5-8300 04
                                                  352-00-8254-4-8300 04


 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2005, IF IN
    EXCESS OF $100.00, IS REAPPROPRIATED TO THE
    SAME ACCOUNT.

 05 THE UNENCUMBERED BALANCE IF IN EXCESS OF $100.00
    AT JUNE 30, 2005 IS REAPPROPRIATED TO THE
    DESIGNATED ACCOUNT SUBJECT TO THE STATED
    EXPENDITURE LIMITATION.

         ACCOUNT NUMBER   REAPPROPRIATED TO   REAPP. LIMIT

        352-1000-05-0303  352-1000-06-0303 $    288,177.00

 20 DURING THE FISCAL YEAR ENDING JUNE 30, 2006, THE
    COMMISSIONER OF JUVENILE JUSTICE, WITH THE
    APPROVAL OF THE DIRECTOR OF THE BUDGET, MAY
    TRANSFER ANY STATE GENERAL FUND ITEM OF APPROPRI-
    ATION FOR FISCAL YEAR 2006, BETWEEN THE JUVENILE
    JUSTICE INSTITUTIONS.  EACH SUCH TRANSFER SHALL
    BE CERTIFIED TO THE DIRECTOR OF ACCOUNTS AND
    REPORTS AND A COPY SENT TO THE LEGISLATIVE
    RESEARCH DEPARTMENT.  NO AMOUNT OF MORE THAN
    $100,000 MAY BE TRANSFERRED FROM ONE ITEM OF
    APPROPRIATION FOR THE FISCAL YEAR ENDING JUNE 30,
    2006, EXCEPT UPON APPROVAL OF THE STATE FINANCE
    COUNCIL.

 21 ON JULY 1, 2005 THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER ALL MONEYS AND LIABILITIES
    OF THE TOPEKA JUVENILE CORRECTIONAL FACILITY FEE
    FUND OF THE TOPEKA JUVENILE CORRECTIONAL FACILITY
    TO THE KANSAS JUVENILE CORRECTIONAL COMPLEX FEE
    FUND AND THE TOPEKA JUVENILE CORRECTIONAL FACILITY
    FEE FUND IS HEREBY ABOLISHED.

 22 ON JULY 1, 2005 THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER ALL MONEYS AND LIABILITIES
    OF THE ELEMENTARY AND SECONDARY EDUCATION FUND-
    FEDERAL OF THE TOPEKA JUVENILE CORRECTIONAL
    FACILITY TO THE ELEMENTARY AND SECONDARY EDUCATION
    FUND-FEDERAL OF THE KANSAS JUVENILE CORRECTIONAL
    COMPLEX AND THE ELEMENTARY AND SECONDARY EDUCATION
    FUND-FEDERAL OF THE TOPEKA JUVENILE CORRECTIONAL
    FACILITY IS HEREBY ABOLISHED.

 23 ON JULY 1, 2005, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER ALL MONEYS AND LIABILITIES
    IN THE JUVENILE JUSTICE FEDERAL FUND OF THE TOPEKA
    JUVENILE CORRECTIONAL FACILITY TO THE JUVENILE
    JUSTICE FEDERAL FUND OF THE KANSAS JUVENILE
    CORRECTIONAL COMPLEX AND THE JUVENILE JUSTICE
    FEDERAL FUND OF THE TOPEKA JUVENILE CORRECTIONAL
    FACILITY IS HEREBY ABOLISHED.

 24 ON JULY 1, 2005, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER ALL MONEYS AND LIABILITIES
    IN THE STATE INSTITUTIONS BUILDING FUND ACCOUNTS
    OF THE TOPEKA JUVENILE CORRECTIONAL FACILITY TO
    THE CORRESPONDING STATE INSTITUTIONS BUILDING FUND
    ACCOUNTS OF THE KANSAS JUVENILE CORRECTIONAL
    COMPLEX AND THE STATE INSTITUTIONS BUILDING FUND
    ACCOUNTS OF THE TOPEKA JUVENILE CORRECTIONAL
    FACILITY ARE HEREBY ABOLISHED.

 25 THE COMMISSIONER OF JUVENILE JUSTICE IS HEREBY
    AUTHORIZED TO TRANSFER MONEYS FROM THE CAPITAL
    IMPROVEMENTS-REHABILITATION, REMODELING,
    RENOVATION AND REPAIR OF JUVENILE CORRECTIONAL
    FACILITIES ACCOUNT OF THE STATE INSTITUTIONS
    BUILDING FUND TO AN ACCOUNT OR ACCOUNTS OF THE
    STATE INSTITUTIONS BUILDING FUND OF ANY
    INSTITUTION OR FACILITY UNDER THE JURISDICTION
    OF THE COMMISSIONER OF JUVENILE JUSTICE.

 26 ON JULY 1, 2005, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER ALL MONEYS AND LIABILITIES
    IN THE LARNED/TOPEKA CORR-2001D TOPEKA PROJECTS
    ACCOUNT FUND OF THE TOPEKA CORRECTIONAL FACILITY
    TO THE LARNED/TOPEKA CORR-2001D TOPEKA PROJECTS
    ACCOUNT FUND AND THE LARNED/TOPEKA CORR 2001D
    TOPEKA PROJECTS ACCOUNT FUND OF THE TOPEKA
    CORRECTIONAL FACILITY IS HEREBY ABOLISHED.

 27 DURING THE FISCAL YEAR ENDING JUNE 30, 2006, THE
    COMMISSIONER OF JUVENILE JUSTICE, WITH THE
    APPROVAL OF THE DIRECTOR OF THE BUDGET, MAY
    TRANSFER ANY STATE INSTITUIONS BUILDING FUND ITEM
    OF APPROPRIATION FOR FISCAL YEAR 2006, BETWEEN THE
    JUVENILE JUSTICE INSTITUTIONS.  EACH SUCH TRANSFER
    SHALL BE CERTIFIED TO THE DIRECTOR OF ACCOUNTS AND
    REPORTS AND A COPY SENT TO THE LEGISLATIVE
    RESEARCH DEPARTMENT.  JOINT LETTER FROM THE
    DIVISION OF THE BUDGET AND LEGISLATIVE RESEARCH
    DATED JULY 15, 2005.