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)
PITTSBURG STATE UNIVERSITY REV. 05/10/06
PROGRAM CODES
00000. CLEARING
01000. INSTITUTIONAL SUPPORT
01610. EXECUTIVE MANAGEMENT
01620. FISCAL OPERATIONS
01630. GENERAL ADMINISTRATIVE SERVICES
01640. LOGISTICAL SERVICES
01670. PUBLIC RELATIONS AND DEVELOPMENT
20000. EDUCATIONAL PROGRAM
20110. GENERAL ACADEMIC INSTRUCTION
20120. OCCUPATIONAL/VOCATIONAL INSTRUCTION
20140. PREPARATORY/ADULT BASIC EDUCATION
20150. SUMMER SESSION
20410. LIBRARIES
20420. MUSEUMS AND GALLERIES
20430. AUDIO-VISUAL SERVICES
20440. COMPUTING SUPPORT
20450. ANCILLARY SUPPORT
20460. ACADEMIC ADMINISTRATION
20470. COURSE/CURRICULUM DEVELOPMENT
20480. ACADEMIC PERSONNEL DEVELOPMENT
20510. STUDENT SERVICE ADMINISTRATION
20520. SOCIAL/CULTURAL DEVELOPMENT
20530. COUNSELING AND CAREER GUIDANCE
20540. FINANCIAL AID ADMINISTRATION
20560. INTERCOLLEGIATE ATHLETICS
20570. STUDENT RECRUITMENT/ADMISSIONS/RECORDS
21000. RESEARCH
21210. INSTITUTES/RESEARCH CENTERS
21220. INDIVIDUAL/PROJECT RESEARCH
22000. PUBLIC SERVICE
22320. COMMUNITY SERVICES
22330. COOPERATIVE EXTENSION SERVICES
22340. PUBLIC BROADCASTING SERVICES
22350. COMMUNITY EDUCATION
30000. STUDENT AIDS AND AWARDS
30470. COURSE/CURRICULUM DEVELOPMENT
30480. ACADEMIC PERSONNEL DEVELOPMENT
30810. SCHOLARSHIPS
30820. FELLOWSHIPS
30830. SUPPLEMENTAL OPPORTUNITY GRANTS
31000. STUDENT LOANS
31960. STUDENT LOANS
37000. AUXILIARY ENTERPRISES
37910. AUXILIARY ENTERPRISES
91000. DELAYED CONTRACTUAL SALARY PAYMENTS
92000. OUTSIDE WORK STUDY AGENCIES
92920. OUTSIDE WORK STUDY AGENCIES
93000. SERVICE CLEARING
93930. SERVICE CLEARING
95000. AGENCY FUNDS
95950. AGENCY FUNDS
96000. PHYSICAL PLANT-INCLUDING SECURITY
96700. PHYSICAL PLANT-INCLUDING SECURITY
97000. LOCAL FUNDS
97970. LOCAL FUNDS
98000. DEBT SERVICE-ACADEMIC BUILDINGS
98940. DEBT SERVICE-ACADEMIC BUILDINGS
99000. CAPITAL IMPROVEMENTS
99990. CAPITAL IMPROVEMENTS
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP 385-00-1000-6-0063 03 34,586,848.94
21 -SB 225-SEC 124-SESS OF 2005- 385-00-1000-5-0063 03
22 -SB 225-SEC 128-SESS OF 2005-
23
25
24 27TH PAY PERIOD 385-00-1000-6-0270 03 904,611.00
-HB 2482-SEC 24-SESS OF 2005-
-HB 2482-SEC 30-SESS OF 2005-
20 GENERAL FEES FUND 385-00-2070-6-2010 03
-SB 225-SEC 124-SESS OF 2005- 385-00-2070-5-2010 03
385-00-2070-4-2010 03
26 FACULTY OF DISTINCTION MATCHING FUND 385-00-2474-6-2400 03
-SB 225-SEC 124-SESS OF 2005- 385-00-2474-5-2400 03
-SB 225-SEC 181-SESS OF 2005-
-K.S.A. 76-774-
RESTRICTED FEES FUND 385-00-2529-6-2040 03
-SB 225-SEC 124-SESS OF 2005- 385-00-2529-5-2040 03
385-00-2529-4-2040 03
385-00-2529-3-2040 03
385-00-2529-2-2040 03
28 KANSAS CAREER WORK STUDY PROGRAM FUND 385-00-2552-6-2060 03
-SB 225-SEC 190-SESS OF 2005- 385-00-2552-5-2060 03
-SB 225-SEC 128-SESS OF 2005-
OVERMAN REN-REVENUE ACCT-KDFA D BD, 1994 385-00-2820-6-2820 03
-SB 225-SEC 163-SESS OF 2005- 385-00-2820-5-2820 03
HORACE MANN ADM BLG RNV PARITY BD REV FD 385-00-2833-6-2830 03
-SB 225-SEC 163-SESS OF 2005- 385-00-2833-5-2830 03
SCIENTIFIC RESEARCH/DEVELOPMT REVENUE FD 385-00-2928-6-2900 03
-SB 225-SEC 163-SESS OF 2005-
UNIVERSITY FEDERAL FUND 385-00-3146-6-3140 03
-SB 225-SEC 124-SESS OF 2005- 385-00-3146-5-3140 03
385-00-3146-4-3140 03
COLLEGE WORK-STUDY PROGRAM FUND-FEDERAL 385-00-3498-6-3030 03
-SB 225-SEC 124-SESS OF 2005- 385-00-3498-5-3030 03
HOSPITAL AND STUDENT HEALTH FEES FUND 385-00-5126-6-5010 03
-SB 225-SEC 124-SESS OF 2005- 385-00-5126-5-5010 03
385-00-5126-4-5010 03
HOUSING SYSTEM OPERATIONS FUND 385-00-5165-6-5050 03
-SB 225-SEC 124-SESS OF 2005- 385-00-5165-5-5050 03
-K.S.A. 76-762- 385-00-5165-4-5050 03
PARKING FEES FUND 385-00-5187-6-5060 03
-SB 225-SEC 124-SESS OF 2005- 385-00-5187-5-5060 03
385-00-5187-4-5060 03
385-00-5187-3-5060 03
KDFA PSU HOUSING SYSTEM REVOVATION PRJTS 385-00-5201-6-5200 03 0.00
-SB 225-SEC 163-SESS OF 2005- 385-00-5201-5-5200 03
-K.S.A. 74-8911-
HOUSING SYM RENOV-WILLARD HALL 1998E P&I 385-00-5201-6-5201 03
-SB 225-SEC 163-SESS OF 2005- 385-00-5201-5-5201 03
-K.S.A. 74-8911-
HOUSING SYM RENOV-BONITA TERR 2004D P&I 385-00-5201-6-5202 03
-SB 225-SEC 163-SESS OF 2005- 385-00-5201-5-5202 03
-K.S.A. 74-8911-
HOUSING SYM RENOV-BONITA TERR 2004D PROJ 385-00-5201-6-5203 03
-SB 225-SEC 163-SESS OF 2005- 385-00-5201-5-5203 03
-K.S.A. 74-8911-
HOUSING SYM RENOV-BONITA TERR 2004D COI 385-00-5201-6-5204 03
-SB 225-SEC 163-SESS OF 2005- 385-00-5201-5-5204 03
-K.S.A. 74-8911-
HOUSING SYSTEM PARITY BOND RESERVE FUND 385-00-5602-6-5800 03
-SB 225-SEC 191-SESS OF 2005- 385-00-5602-5-5800 03
-K.S.A. 74-8911-
HOUS SYST REPAIR, EQUIP & IMPROVEMENT FD 385-00-5646-6-5160 03
-SB 225-SEC 124-SESS OF 2005- 385-00-5646-5-5160 03
-K.S.A. 76-762- 385-00-5646-4-5160 03
HOUSING SYSTEM SUSPENSE FUND 385-00-5703-6-5170 03
-SB 225-SEC 124-SESS OF 2005- 385-00-5703-5-5170 03
-K.S.A. 76-762-
SERVICE CLEARING FUND 385-00-6005-6-6000 03 0.00
-SB 225-SEC 124-SESS OF 2005- 385-00-6005-5-6000 03
-K.S.A. 76-755-
SERVICE CLEARING FUND-MOTOR CAR POOL 385-00-6005-6-6010 03
-SB 225-SEC 124-SESS OF 2005- 385-00-6005-5-6010 03
SERVICE CLEARING FUND-POSTAGE 385-00-6005-6-6020 03
-SB 225-SEC 124-SESS OF 2005- 385-00-6005-5-6020 03
385-00-6005-4-6020 03
SRVC CLEARING FND-DUPLICATING & PRINTING 385-00-6005-6-6030 03
-SB 225-SEC 124-SESS OF 2005- 385-00-6005-5-6030 03
385-00-6005-4-6030 03
SERVICE CLEARING FUND-OFFICE SUPPLIES 385-00-6005-6-6040 03
-SB 225-SEC 124-SESS OF 2005- 385-00-6005-5-6040 03
SERVICE CLEAR FD-INSTRUCTIONAL MEDIA DIV 385-00-6005-6-6050 03
-SB 225-SEC 124-SESS OF 2005- 385-00-6005-5-6050 03
SERVICE CLEARING FUND-TELEPHONE SERVICE 385-00-6005-6-6070 03
-SB 225-SEC 124-SESS OF 2005- 385-00-6005-5-6070 03
385-00-6005-4-6070 03
KANSAS COMPREHENSIVE GRANT FUND 385-00-7227-6-7200 03
-SB 225-SEC 124-SESS OF 2005- 385-00-7227-5-7200 03
-K.S.A. 74-32,123-
KS POLYMER RESEARCH CTR FD-PRIVATE GIFTS 385-00-7235-6-7300 03
-SB 225-SEC 163-SESS OF 2005- 385-00-7235-5-7300 03
20 NURSING STUDENT LOAN FUND 385-00-7508-6-7010 03
-SB 225-SEC 124-SESS OF 2005- 385-00-7508-5-7010 03
20 PERKINS STUDENT LOAN FUND 385-00-7509-6-7020 03
-SB 225-SEC 124-SESS OF 2005- 385-00-7509-5-7020 03
NINE MONTH PAYROLL CLEARING FUND 385-00-7713-6-7030 03
-SB 225-SEC 190-SESS OF 2005- 385-00-7713-5-7030 03
03 REHAB/REPAIR PROJ FOR INST OF HIGHER ED 385-00-8001-6-8308 03 0.00
-SB 225-SEC 194-SESS OF 2005- 385-00-8001-5-8308 03
03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP 385-00-8001-6-8318 03 1,122,034.15
27 -SB 225-SEC 194-SESS OF 2005- 385-00-8001-5-8318 03
-SB 225-SEC 167-SESS OF 2005- 385-00-8001-4-8318 03
03 EDUC BLDG FD-ARMORY/CLASSROOM/REC CENTER 385-00-8001-6-8328 03 258,257.00
-SB 225-SEC 194-SESS OF 2005- 385-00-8001-5-8328 03
OVERMAN CTR-2003A-1 REFUND BD PROJ FUND 385-00-8210-6-8400 03 0.00
-SB 225-SEC 191-SESS OF 2005- 385-00-8210-5-8400 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-1 REF BD RESERVE ACCT 385-00-8210-6-8401 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8210-5-8401 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-1 REF BD FD-P&I ACCT 385-00-8210-6-8402 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8210-5-8402 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXABLE REV BD FUND 385-00-8211-6-8410 03 0.00
-SB 225-SEC 191-SESS OF 2005- 385-00-8211-5-8410 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXABLE BD RESERVE 385-00-8211-6-8411 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8211-5-8411 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXABLE REV P&I ACCT 385-00-8211-6-8412 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8211-5-8412 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXABLE BD PROCEEDS 385-00-8211-6-8414 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8211-5-8414 03
-K.S.A. 74-8911-
OVERMAN CTR-2003A-2 TAXBLE UNIV PROCEEDS 385-00-8211-6-8415 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8211-5-8415 03
-K.S.A. 74-8911-
HORACE MANN ADM BLDG RENOV PJT,SER 1998P 385-00-8230-6-8700 03 0.00
-SB 225-SEC 191-SESS OF 2005- 385-00-8230-5-8700 03
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV,1998P P&I ACCT 385-00-8230-6-8710 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8230-5-8710 03
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV PARITY BD REV FD 385-00-8303-5-8740 03
-ACCOUNT CLOSED-
KDFA COMP REHAB/REP PJT FD 2004F 385-00-8319-6-8745 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8319-5-8745 03
-K.S.A. 74-8911-
SCIENTIFIC RSCH/DVPMT FACILTIES FUND 385-00-8409-6-8460 03 0.00
-SB 225-SEC 191-SESS OF 2005-
-K.S.A. 74-8911-
SCIENTIFIC RSCH/DVPMT 2005D PROJECT ACCT 385-00-8409-6-8461 03
-SB 225-SEC 191-SESS OF 2005-
-K.S.A. 74-8911-
SCIENTIFIC RSCH/DVPMT 2005D P&I ACCT 385-00-8409-6-8462 03
-SB 225-SEC 191-SESS OF 2005-
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV PARITY BD RES FD 385-00-8501-6-8750 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8501-5-8750 03
-K.S.A. 74-8911-
HORACE MANN ADM BLG RNV PARITY BD SURPLU 385-00-8502-6-8760 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8502-5-8760 03
-K.S.A. 74-8911-
OVERMAN REN-REVENUE ACCT-KDFA D BD, 1994 385-00-8820-5-8610 03
-ACCOUNT CLOSED-
OVERMAN REN-SURPLUS ACCT-KDFA D BD, 1994 385-00-8820-6-8660 03
-SB 225-SEC 191-SESS OF 2005- 385-00-8820-5-8660 03
-K.S.A. 74-8911- 385-00-8820-4-8660 03
PAYROLL CLEARING FUND 385-00-9023-6-9500 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9023-5-9500 03
SUSPENSE FUND 385-00-9024-6-9510 03
-SB 225-SEC 124-SESS OF 2005- 385-00-9024-5-9510 03
TEMPORARY DEPOSIT FUND 385-00-9025-6-9520 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9025-5-9520 03
FEDERAL RECEIPTS SUSPENSE FUND 385-00-9104-6-9530 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9104-5-9530 03
BUSINESS PROCUREMENT CARD CLEARING FUND 385-00-9109-6-9570 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9109-5-9570 03
MANDATORY RETIREMENT ANNUITY CLEAR FUND 385-00-9139-6-9540 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9139-5-9540 03
VOLUNTARY TAX SHELTERED ANNUIT CLEAR FND 385-00-9166-6-9550 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9166-5-9550 03
AGENCY PAYROLL DEDUCTION CLEARING FUND 385-00-9195-6-9560 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9195-5-9560 03
PRE-TAX PARKING CLEAR FND-EMPL DEDUCTION 385-00-9223-6-9200 03
-SB 225-SEC 190-SESS OF 2005- 385-00-9223-5-9200 03
-K.S.A. 75-5535-
*********************************** PAYROLL FUND ****************************************
PITTSBURG STATE UNIVERSITY PAYROLL FUND 385-00-9803-6-9000 03
385-00-9803-5-9000 03
NET EARNINGS 385-00-9803-6-9100 03
385-00-9803-5-9100 03
TIAA DEDUCTION 385-00-9803-6-9133 03
385-00-9803-5-9133 03
TAX SHELTERED ANNUITY DEDUCTION 385-00-9803-6-9134 03
385-00-9803-5-9134 03
HEALTH AND HOSPITAL INSURANCE-EMPLOYEE 385-00-9803-6-9141 03
385-00-9803-5-9141 03
VOLUNTARY TAX SHELTERED ANNUITY DEDUCT 385-00-9803-6-9151 03
385-00-9803-5-9151 03
DEPT OF AD-WAGE ASSIGN & SETOFF-EMPLOYEE 385-00-9803-6-9161 03
385-00-9803-5-9161 03
INSTITUTION SET-OFF DEDUCTIONS-EMPLOYEE 385-00-9803-6-9163 03
385-00-9803-5-9163 03
AGENCY PAYROLL DEDUCTION 385-00-9803-6-9164 03
385-00-9803-5-9164 03
TIAA EMPLOYEES RETIREMENT-EMPLOYER 385-00-9803-6-9233 03
385-00-9803-5-9233 03
HEALTH AND HOSPITAL INSURANCE-EMPLOYER 385-00-9803-6-9241 03
385-00-9803-5-9241 03
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2005, IF IN
EXCESS OF $100.00, IS REAPPROPRIATED TO THE
SAME ACCOUNT.
20 DURING THE FISCAL YEAR ENDING JUNE 30, 2006, UPON
CERTIFICATION BY THE PRESIDENT OF PITTSBURG STATE
UNIVERSITY, THE DIRECTOR OF ACCOUNTS AND REPORTS
SHALL TRANSFER AN AMOUNT NOT TO EXCEED $125,000
FROM THE GENERAL FEES FUND TO THE FOLLOWING ACCTS:
PERKINS STUDENT LOAN FUND; NURSING STUDENT LOAN
FUND.
21 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.
22 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.
23 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.
24 THE STATE BOARD OF REGENTS SHALL TANSFER AN
AMOUNT OF MONEYS FROM THE REGENTS 27TH PAY PERIOD
ACCOUNT OF THE STATE GENERAL FUND OF THE BOARD OF
REGENTS TO THE 27TH PAY PERIOD ACCOUNT OF THE
STATE GENERAL FUND.
25 DURING THE FISCAL YEAR ENDING JUNE 30, 2006, THE
BOARD OF REGENTS, WITH THE APPROVAL OF THE
DIRECTOR OF BUDGET, MAY TRANSFER ANY ITEM OF
APPROPRIATION FOR FISCAL YEAR 2006, 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 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 YEARS
ENDING JUNE 30, 2006 AND JUNE 30, 2007, SHALL BE
CONSIDERED REVENUE TRANSFERS FROM THE STATE
GENERAL FUND, K.S.A. 76-775(A).
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 STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE KANSAS WORK-STUDY
PROGRAM ACCOUNT OF THE STATE GENERAL FUND OF THE
BOARD OF REGENTS TO THE KANSAS CAREER WORK-STUDY
PROGRAM FUND.