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)
              DEPARTMENT OF CORRECTIONS                               REV. 05/10/06
                                        PROGRAM CODES

                              01000. CENTRAL ADMINISTRATION
                              01010. CENTRAL ADMINISTRATION
                              01030. CLAIMS/CONTINGENCY
                              01980. INFORMATION SYSTEMS
                              02000. COMMUNITY SUPERVISION
                              02300. PAROLE AND POST RELEASE SUPERVISION
                              02400. DAY REPORTING CENTERS
                              02402. SEDGWICK COUNTY REENTRY PROGRAM
                              02700. COMMUNITY CORRECTIONS
                              02900. CORRECTIONAL CONSERVATION CAMPS
                              03000. TREATMENT AND PR0GRAMS
                              03200. OFFENDER PROGRAMS
                              03210. ACADEMIC AND VOCATIONAL EDUCATION
                              03220. SUBSTANCE ABUSE TREATMENT
                              03230. OTHER TREATMENT PROGRAMS
                              03300. INMATE MEDICAL AND MENTAL HEALTH CARE
                              04000. SPECIAL PROGRAMS
                              04010. SPECIAL PROGRAMS
                              98000. DEBT SERVICE
                              99000. CAPITAL IMPROVEMENTS

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

 01 COMMUNITY CORRECTIONAL CONSERVATION CAMP      521-00-1000-6-0040 04      2,363,300.00
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0040 04

    BEDSPACE CONTRACTS                            521-00-1000-5-0050 04              0.00
    -ACCOUNT CLOSED-

 01 TREATMENT AND PROGRAMS                        521-00-1000-6-0150 04              0.00
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0150 04
    -HB 2482-SEC 8-SESS OF 2005-

 01 TREATMENT & PROGRAMS-OFFENDER PROGRAMS        521-00-1000-6-0151 04      2,103,535.00
    -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0151 04
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-4-0151 04

 01 TREATMNT/PGMS-PRISON HLTH SERV CONTRACT       521-00-1000-6-0152 04     40,217,681.00
    -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0152 04
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-4-0152 04

    TREATMNT/PGMS-INMATE BENEFIT FUND LOAN        521-00-1000-6-0153 04              0.00
    -SB  225-SEC 129-SESS OF 2005-
    -HB 2482-SEC 8-SESS OF 2005-

 01 TREATMNT/PGMS-KUPI CONTRACT                   521-00-1000-6-0154 04        306,221.00
    -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0154 04
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-4-0154 04

 05 COMMUNITY CORRECTIONS                         521-00-1000-6-0220 04     15,548,912.00
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0220 04

 03 FACILITIES OPERATIONS                         521-00-1000-6-0303 04     13,255,817.00
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0303 04
    -SB  480-SEC 42-SESS OF 2006-                 521-00-1000-4-0303 04

 01 DEBT SERV PYMT FOR ELLSWORTH WORK FAC.        521-00-1000-6-0320 04      1,620,000.00
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-5-0320 04

 01 DEBT SERV PYMT-REC & DIAG UNIT RELOCATN       521-00-1000-6-0340 04      1,336,000.00
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-5-0340 04

 01 DEBT SERV PYMT-TOPEKA & LANSING CORR FAC      521-00-1000-6-0350 04      1,018,000.00
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-5-0350 04

 01 LOCAL JAIL PAYMENTS                           521-00-1000-6-0510 04      1,861,000.00
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0510 04
 22                                               521-00-1000-4-0510 04

 05 DAY REPORTING CENTERS & REENTRY PROGRAMS      521-00-1000-6-0520 04      1,446,852.50
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0520 04

    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-4-0520 04
    -SB  480-SEC 42-SESS OF 2006-

 01 DEBT SRVC PYMT WICHITA WRF BOND ISSUE         521-00-1000-6-0580 04        170,000.00
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-5-0580 04

 05 CENT ADMIN OPS & PAROLE/POST RELEASE OPS      521-00-1000-6-0603 04     15,721,666.00
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0603 04
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-4-0603 04
    -SB  480-SEC 42-SESS OF 2006-                 521-00-1000-3-0603 04

    CENT ADMIN PAROLE/POST RLSE OPS-OFF HOSP      521-00-1000-6-0604 04          2,000.00
    -SB  225-SEC 129-SESS OF 2005-

 03 KSIP-EXPEND-CTRL ADM & PAROLE/POST REL        521-00-1000-6-0609 04         22,680.69
    -SB  225-SEC 147-SESS OF 2005-                521-00-1000-5-0609 04

 01 DEBT SERVICE PYMT REV REFUNDING BOND ISS      521-00-1000-6-0700 04        575,303.00
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-1000-5-0700 04

 05 CONSERVATION CAMP FOR FEMALE OFFENDERS        521-00-1000-6-0800 04        969,674.00
 21 -SB  225-SEC 129-SESS OF 2005-                521-00-1000-5-0800 04
                                                  521-00-1000-4-0800 04

    SUPERVISON FEES FUND                          521-00-2116-6-2100 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-2116-5-2100 04
                                                  521-00-2116-4-2100 04

    ALCOHOL AND DRUG ABUSE TREATMENT FUND         521-00-2339-6-2110 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-2339-5-2110 04
    -K.S.A. 8-1567(T)-                            521-00-2339-4-2110 04

 10 GENERAL FEES FUND                             521-00-2427-6-2450 04
 20 -SB  225-SEC 129-SESS OF 2005-                521-00-2427-5-2450 04

    STATE FORFEITURE FUND                         521-00-2460-6-2400 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-2460-5-2400 04
    -K.S.A. 60-4117(D)(1)-

    SEDGWICK COUNTY REENTRY PROGRAM FUND          521-00-2680-6-2600 04
    -SB  225-SEC 129-SESS OF 2005-

    JEHT REENTRY PROGRAM FUND                     521-00-2699-6-2650 04
    -SB  225-SEC 129-SESS OF 2005-

    RESIDENTL SUBSTANCE ABUSE TREATMT-FED FD      521-00-3006-6-3100 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3006-5-3100 04
                                                  521-00-3006-4-3100 04

    AGGRESSION REDUCT THERAPY TRAINING-FED        521-00-3007-5-3000 04
    -ACCOUNT CLOSED-

    CHAPTER I-FEDERAL FUND                        521-00-3009-6-3150 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3009-5-3150 04
                                                  521-00-3009-4-3150 04

    VIOLENT OFFENDER INCAR/SENTENCE-FED FUND      521-00-3011-6-3500 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3011-5-3500 04
                                                  521-00-3011-4-3500 04

    VIOLENT OFF INCAR FFD-DAY REPORTING CTRS      521-00-3011-6-3505 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3011-5-3505 04
                                                  521-00-3011-4-3505 04

    JUSTICE ASSISTANCE-FEDERAL FUND               521-00-3061-6-3400 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3061-5-3400 04

    ASSET FORFEITURE-FEDERAL FUND                 521-00-3062-6-3600 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3062-5-3600 04

    OTHER FEDERAL GRANTS FUND                     521-00-3063-6-3700 04              0.00
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3700 04

    OFG FUND-TRANSITION TRAINING PROGRAM          521-00-3063-6-3701 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3701 04
                                                  521-00-3063-4-3701 04

    OTHER FED GRTS FD-REENTRY PROGRAM             521-00-3063-6-3702 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3702 04
                                                  521-00-3063-4-3702 04

    OTHER FED GRTS FD-SEX OFFENDER MANAGEMNT      521-00-3063-6-3703 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3703 04

    OTHER FED GRTS FD-HOMELAND SECURITY           521-00-3063-6-3704 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3704 04

    OTHER FED GRTS FD-OFFENDER WORKFORCE DEV      521-00-3063-6-3705 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3705 04

    OTHER FED GRTS FD-LITERACY PROGRAMS           521-00-3063-6-3706 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3706 04

    OTHER FED GRTS FD-HOUSING ASSISTANCE          521-00-3063-6-3707 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3063-5-3707 04

    CRIMINAL JUSTICE INFORMATION SYSTEM-FED       521-00-3076-6-3350 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3076-5-3350 04

    VICTIMS OF CRIME ACT FEDERAL FUND             521-00-3260-6-3200 04
    -SB  225-SEC 192-SESS OF 2005-                521-00-3260-5-3200 04

    CARL PERKINS ACT-FEDERAL FUND                 521-00-3698-6-3210 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3698-5-3210 04
                                                  521-00-3698-4-3210 04

    ALIEN INCARCERATION GRANT FD-FEDERAL          521-00-3943-6-3800 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-3943-5-3800 04

    ST OF KS-DEPT OF CORRECT INMATE BEN FUND      521-00-7950-6-5350 04
    -SB  225-SEC 129-SESS OF 2005-                521-00-7950-5-5350 04
                                                  521-00-7950-4-5350 04

    EL DORADO REC/DIAG UNIT KDFA 2005H-5 P&I      521-00-8509-6-8500 04
    -SB  225-SEC 191-SESS OF 2005-
    -K.S.A. 74-8911-

    KDFA 2001Q LEASE REVENUE REF BONDS P & I      521-00-8513-6-8851 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8513-5-8851 04

 03 CAP IMPR-ON-CALL ENGINEERING CONTRACT         521-00-8600-6-8001 04        119,510.25
    -SB  225-SEC 193-SESS OF 2005-                521-00-8600-5-8001 04
                                                  521-00-8600-4-8001 04

 03 CAP IMPR-ON-ARCHITECTS ON-CALL CONTRACT       521-00-8600-6-8002 04         13,929.39
    -SB  225-SEC 193-SESS OF 2005-                521-00-8600-5-8002 04

 01 DEBT SERVICE-REVENUE REFUNDING BOND ISS       521-00-8600-6-8150 04      1,689,697.00
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-8600-5-8150 04

 03 CAP IMPROVMTS-REHAB & REPAIR CORR INSTNS      521-00-8600-6-8240 04        103,774.23
    -HB 2482-SEC 8-SESS OF 2005-                  521-00-8600-5-8240 04

 03 CAP IMPR-ON-CALL ARCHITECTURAL CONTRACT       521-00-8600-6-8402 04              0.00
    -SB  225-SEC 193-SESS OF 2005-                521-00-8600-5-8402 04

 03 CAP IMPR-ON-CALL ENGINEERING CONTRACT         521-00-8600-6-8403 04              0.00
    -SB  225-SEC 193-SESS OF 2005-                521-00-8600-5-8403 04
                                                  521-00-8600-4-8403 04
                                                  521-00-8600-3-8403 04

 03 CAP IMPR-DISHWASHER FOR WCF                   521-00-8600-5-8501 04              0.00
    -ACCOUNT CLOSED-

 03 CAP IMPR-ON-ARCHITECTS ON-CALL CONTRACT       521-00-8600-6-8601 04              0.00
    -SB  225-SEC 193-SESS OF 2005-                521-00-8600-5-8601 04
                                                  521-00-8600-4-8601 04

 03 CAP IMPR-HCF DISHWASHER                       521-00-8600-5-8602 04              0.00
    -ACCOUNT CLOSED-                              521-00-8600-4-8602 04

 03 CAP IMPR-UNDERGROUND FUEL STORAGE TANKS       521-00-8600-5-8701 04              0.00
    -ACCOUNT CLOSED-

 03 CAP IMPR-MONITORING WELL CONT. SITE           521-00-8600-6-8901 04              0.00
    -SB  225-SEC 193-SESS OF 2005-                521-00-8600-5-8901 04

    KDFA REFUNDING LEASE REVENUE BDS-1999A-1      521-00-8856-6-8750 04              0.00
    -SB  225-SEC 191-SESS OF 2005-                521-00-8856-5-8750 04

    KDFA REFUNDING LEASE REV BDS P&I-1999A-1      521-00-8856-6-8751 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8856-5-8751 04

    KDFA REFUNDING LEASE REV BDS RES-1999A-1      521-00-8856-6-8752 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8856-5-8752 04

    KDFA REFUNDING LEASE REVENUE BDS-1999A-2      521-00-8857-6-8760 04              0.00

    -SB  225-SEC 191-SESS OF 2005-                521-00-8857-5-8760 04

    KDFA REF LEASE REV ELLSWORTH P&I-1999A-2      521-00-8857-6-8761 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8857-5-8761 04

    KDFA REF LEAS REV LABETTE CO P&I-1999A-2      521-00-8857-6-8763 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8857-5-8763 04

    KDFA LEASE REVENUE BONDS-SERIES 1999H         521-00-8859-6-8770 04              0.00
    -SB  225-SEC 191-SESS OF 2005-                521-00-8859-5-8770 04

    KDFA LEASE REV BDS PRIN & INT ACCT-1999H      521-00-8859-6-8771 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8859-5-8771 04

    KDFA LEASE REV BDS RESERVE ACCOUNT-1999H      521-00-8859-6-8772 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8859-5-8772 04

    KDFA LEASE REV BDS PRIN & INT ACCT-2000R      521-00-8861-6-8781 04
    -SB  225-SEC 191-SESS OF 2005-                521-00-8861-5-8781 04

    CREDIT CARD CLEARING FUND                     521-00-9429-6-9400 04
    -K.S.A. 75-30,100-                            521-00-9429-5-9400 04


 01 THE UNENCUMBERED BALANCE AT JUNE 30, 2005, IS
    LAPSED.

 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
        521-1000-05-0220  521-1000-06-0220 $    286,954.00
        521-1000-05-0520  521-1000-06-0520       37,523.00
        521-1000-05-0603  521-1000-06-0603      176,561.00
        521-1000-05-0800  521-1000-06-0800            0.00

 10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE
    FROM THE GENERAL FEES FUND.

 20 ON JULY 1, 2005 AND ON OCTOBER 1, 2005, OR AS SOON
    THEREAFTER AS MONEYS ARE AVAILABLE, THE DIRECTOR
    OF ACCOUNTS & REPORTS SHALL TRANSFER $434,500 FROM
    THE CORRECTIONAL INDUSTRIES FUND TO THE GENERAL
    FEES FUND.

 21 DURING THE FISCAL YEAR ENDING JUNE 30, 2006, THE
    SECRETARY OF CORRECTIONS, 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
    DEPARTMENT OF CORRECTIONS INSTITUTION.  EACH SUCH
    TRANSFER SHALL BE CERTIFIED TO THE DIRECTOR OF
    ACCOUNTS & REPORTS AND A COPY SHALL BE SENT TO
    THE LEGISLATIVE RESEARCH DEPARTMENT.

 22 EXPENDITURES ARE AUTHORIZED TO BE MADE DURING
    FISCAL YEAR 2006 FOR COSTS PURSUANT TO K.S.A.
    19-1930, AND AMENDMENTS THERETO, REGARDLESS OF
    WHEN THE SERVICES WERE RENDERED, WHEN THE EXPENSES
    WERE INCURRED OR WHEN THE CLAIM WAS SUBMITTED OR
    PROCESSED FOR PAYMENT AND REGARDLESS OF WHETHER OR
    NOT THE SERVICES WERE RENDERED OR THE EXPENSES
    WERE INCURRED PRIOR TO THE EFFECTIVE DATE OF THIS
    ACT.