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)
              BOARD OF REGENTS                                        REV. 05/10/06
                                        PROGRAM CODES

                              00000. CLEARING
                              01000. ADMINISTRATION
                              29000. STUDENT FINANCIAL ASSISTANCE
                              35000. POSTSECONDARY EDUCATIONAL INSTITUTIONS
                              40000. KAN-ED PROGRAM
                              98000. DEBT SERVICE
                              99000. CAPITAL IMPROVEMENTS

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

 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP      561-00-1000-6-0103 03      3,858,235.35
 24 -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0103 03
    -HB 2482-SEC 24-SESS OF 2005-                 561-00-1000-4-0103 03

 01 ALTERNATIVE TEACHER CERTIFICATION             561-00-1000-5-0200 03              0.00
    -ACCOUNT CLOSED-

 01 PAYMENT TO KPERS                              561-00-1000-6-0300 03      1,756,004.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0300 03

 03 SOUTHWEST KANSAS ACCESS PROJECT               561-00-1000-6-0400 03        555,648.00
 23 -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0400 03

 01 COMMUNITY COLLEGE OPERATING GRANT             561-00-1000-6-0450 03     91,130,331.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0450 03

 01 TECH EQUIP AT COMM COLLEGES AND WASHBURN      561-00-1000-6-0500 03        424,077.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0500 03

 01 OPERATING GRANT                               561-00-1000-6-0600 03              0.00
 22 -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0600 03

 01 POSTSECONDARY AID FOR VOCATIONAL EDUC         561-00-1000-6-0700 03     20,673,603.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0700 03

 03 TEACHERS SCHOLARSHIP PROGRAM                  561-00-1000-6-0800 03        349,166.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0800 03

 01 ADULT BASIC EDUCATION                         561-00-1000-6-0900 03      1,148,998.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-0900 03

 01 MUNICIPAL UNIVERSITY OPERATING GRANT          561-00-1000-6-1010 03     11,012,456.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-1010 03

 03 OPTOMETRY EDUCATION PROGRAM                   561-00-1000-6-1100 03        113,850.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-1100 03

 01 FACULTY SALARY ENHANCEMENT                    561-00-1000-6-1200 03              0.00
 21 -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-1200 03

 03 NATIONAL GUARD EDUCATIONAL ASSISTANCE         561-00-1000-6-1300 03        926,963.33
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-1300 03

    CENTER FOR INNOVATIVE SCHOOL LEADERSHIP       561-00-1000-5-1400 03              0.00
    -ACCOUNT CLOSED-

    TECHNICAL COLLEGE AND SCHOOL GRANT            561-00-1000-5-1500 03              0.00
    -ACCOUNT CLOSED-

    OUT-DISTRICT TUITION OFF-SET                  561-00-1000-6-1600 03      3,200,000.00
    -SB  225-SEC 128-SESS OF 2005-

    MATH & SCI TEACHER SERV SCHOLARSHIP PROG      561-00-1000-6-1700 03        250,000.00
    -HB 2482-SEC 24-SESS OF 2005-

 27 REGENTS 27TH PAY PERIOD                       561-00-1000-6-1800 03              0.00
    -HB 2482-SEC 24-SESS OF 2005-

 03 KANSAS WORK-STUDY PROGRAM                     561-00-1000-6-2000 03        528,172.00
 20 -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-2000 03


 03 VOCATIONAL SCHOLARSHIPS                       561-00-1000-6-2200 03        122,325.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-2200 03

 03 ETHNIC MINORITY SCHOLARSHIP PROGRAM           561-00-1000-6-2410 03        341,550.81
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-2410 03

 03 NURSING STUDENT SCHOLARSHIP PROGRAM           561-00-1000-6-4100 03        251,759.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-4100 03

 03 STATE SCHOLARSHIP PROGRAM                     561-00-1000-6-4300 03      1,115,183.40
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-4300 03

    SSP-KS DISTINGUISHED SCHOLARSHIP PROGRAM      561-00-1000-6-4310 03         25,000.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-4310 03

 03 COMPREHENSIVE GRANT PROGRAM                   561-00-1000-6-4500 03     13,193,042.74
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-4500 03

 03 ROTC SCHOLARSHIP REIMBURSEMENT                561-00-1000-6-4600 03        253,958.95
    -SB  225-SEC 128-SESS OF 2005-                561-00-1000-5-4600 03

 03 SEDIF-VOCATIONAL EDUC CAPITAL OUTLAY AID      561-00-1900-6-1950 03      2,565,000.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1900-5-1950 03

 03 SEDIF-POSTSECONDARY AID FOR VOC EDUC          561-00-1900-6-1955 03      6,957,162.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-1900-5-1955 03

 03 SEDIF-TECH INNOVATION & INTERNSHIP PROG       561-00-1900-6-1960 03        180,748.90
    -SB  225-SEC 128-SESS OF 2005-                561-00-1900-5-1960 03
                                                  561-00-1900-4-1960 03

    GED CREDENTIALS PROCESSING FEES FUND          561-00-2151-6-2100 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2151-5-2100 03
    -K.S.A. 72-4530-                              561-00-2151-4-2100 03

    PROPRIETARY SCHOOL FEE FUND                   561-00-2167-6-4800 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2167-5-4800 03

    TRUCK DRIVER TRAINING FUND                    561-00-2172-6-4900 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2172-5-4900 03
    -K.S.A. 8-267-

    TUITION & FEE WAIVER REIMBURSEMENT FUND       561-00-2264-4-5100 03
    -ACCOUNT CLOSED-

    INSERVICE EDUCATION WORKSHOP FEE FUND         561-00-2266-6-5000 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2266-5-5000 03

 10 KAN-ED FUND                                   561-00-2276-6-2650 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2276-5-2650 03
    -K.S.A. 75-7225-

    KAN-ED FUND-KUSF                              561-00-2276-6-2660 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2276-5-2660 03
                                                  561-00-2276-4-2660 03

    FINANCIAL AID SERVICES FEE FUND               561-00-2280-6-2800 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2280-5-2800 03

    RESEARCH BOND DEBT SERVICE FUND               561-00-2345-6-2300 03
    -SB  225-SEC 167-SESS OF 2005-                561-00-2345-5-2300 03

 31 MOTORCYCLE SAFETY FUND                        561-00-2366-6-2360 03
    -SB  480-SEC 41-SESS OF 2006-

    CONVERSION OF MATERIALS AND EQUIP FUND        561-00-2433-6-3200 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2433-5-3200 03

    GRANTS FUND                                   561-00-2525-6-2500 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2525-5-2500 03

    PRIV & OUT-STATE POSTSEC EDU INST FEE FD      561-00-2614-6-2610 03
    -SB  225-SEC 128-SESS OF 2005-

    PRIVATE POSTSEC DEGREE AUTH EXP REIM FND      561-00-2643-6-3300 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2643-5-3300 03

    TEACHER SERVICE SCHOLARSHIP PROGRAM FUND      561-00-2695-6-2600 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2695-5-2600 03
    -K.S.A. 74-32,107-

    MATH & SCI TEACHER SERV SCHOLARSHIP PROG      561-00-2703-6-2730 03              0.00
    -SB  138-SEC 9-SESS OF 2005-
    -K.S.A. 74-32,193-

    MATH & SCI TEACH SERV SCHOLAR REPAYMENT       561-00-2713-6-2735 03              0.00
    -SB  138-SEC 9-SESS OF 2005-
    -K.S.A. 74-32,193-

    ROTC SERVICE SCHOLARSHIP REPAYMENT FUND       561-00-2738-6-2720 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-2738-5-2720 03
    -K.S.A. 74-3260A-

    SCIENTIFIC RSCH/DVPMT FAC 2005D REV ACCT      561-00-2924-6-2900 03              0.00
    -SB  225-SEC 190-SESS OF 2005-                561-00-2924-5-2900 03

    SCIENTIFIC RSCH/DVPMT FAC 2005D REV ACCT      561-00-2924-6-2901 03
    -SB  225-SEC 190-SESS OF 2005-                561-00-2924-5-2901 03

    SCIENTIFIC RSCH/DVPMT FAC 2003C REV ACCT      561-00-2924-6-2902 03
    -SB  225-SEC 190-SESS OF 2005-                561-00-2924-5-2902 03

    SCIENTIFIC RSCH/DVPMT FACILITIES KDFA FD      561-00-2924-6-8410 03              0.00
    -SB  225-SEC 190-SESS OF 2005-                561-00-2924-5-8410 03

    SCIENTIFIC RSCH/DVPMT FAC 2003C PJT ACCT      561-00-2924-6-8412 03
    -SB  225-SEC 190-SESS OF 2005-                561-00-2924-5-8412 03

    KAN-ED FEDERAL FUND                           561-00-3025-6-3700 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3025-5-3700 03

    ADULT BASIC EDUCATION-FEDERAL FUND            561-00-3042-6-3000 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3042-5-3000 03

    ABE-ADMINISTRATION                            561-00-3042-6-3010 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3042-5-3010 03
                                                  561-00-3042-4-3010 03

    ABE-STAFF DEVELOPMENT/DISCRETIONARY           561-00-3042-6-3020 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3042-5-3020 03

    CARL D PERKINS VOC & TECH EDUC-FED FUND       561-00-3051-6-3050 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3051-5-3050 03

    CARL D PERKINS VOC & TEC ED-FED FD-ST OP      561-00-3052-6-3060 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3052-5-3060 03
                                                  561-00-3052-4-3060 03

    CARL D PERKINS TECH PREPARATION-FED FUND      561-00-3053-6-3070 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3053-5-3070 03

    OTHER FEDERAL GRANTS FUND                     561-00-3114-6-3500 03              0.00
    -SB  225-SEC 128-SESS OF 2005-                561-00-3114-5-3500 03

    OFG-EARLY CHILDHOOD REGISTER APPREN GRNT      561-00-3114-6-3510 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3114-5-3510 03
                                                  561-00-3114-4-3510 03

    OFG-RENEWABLE ENERGY CAREERS GRANT            561-00-3114-6-3520 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3114-5-3520 03
                                                  561-00-3114-4-3520 03

    LEVERAGING EDUC ASSIST PROG FUND-FEDERAL      561-00-3170-6-3100 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3170-5-3100 03

    NO CHILD LEFT BEHIND-FEDERAL FUND             561-00-3190-6-3150 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3190-5-3150 03

    EARNED INDIRECT COSTS FUND-FEDERAL            561-00-3642-6-3600 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3642-5-3600 03

    SUBSTANCE ABUSE EDUCATION FUND-FEDERAL        561-00-3805-6-4000 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3805-5-4000 03

    PAUL DOUGLAS TEACHER SCHOLARSHIP FND-FED      561-00-3879-6-3950 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-3879-5-3950 03

 26 FACULTY OF DISTINCTION PROGRAM FUND           561-00-7200-6-7050 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7200-5-7050 03
    -SB  225-SEC 181-SESS OF 2005-
    -K.S.A. 76-775-

    OPTOMETRY EDUCATION REPAYMENT FUND            561-00-7203-6-7100 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7203-5-7100 03
    -K.S.A. 74-3272A-

    TEACHER SERVICE SCHOLARSHIP REPAYMENT FD      561-00-7205-6-7200 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7205-5-7200 03
    -K.S.A. 74-32,107-

    NURSING SER SCHOLARSHIP REPAYMENT FUND        561-00-7210-6-7400 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7210-5-7400 03
    -K.S.A. 74-3298-

    STATE SCHOLARSHIP DISCONTINUED ATTEND FD      561-00-7213-6-6100 03
    -SB  588-SEC 14-SESS OF 1996-                 561-00-7213-5-6100 03
    -K.S.A. 72-6813-

    OSTEO MEDICAL SER SCHOLARSHIP REPAY FUND      561-00-7216-6-6300 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7216-5-6300 03
    -K.S.A. 74-3267A-                             561-00-7216-4-6300 03

    NURSING STUDENT SCHOLARSHIP PROGRAM FUND      561-00-7220-6-6800 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7220-5-6800 03
    -K.S.A. 74-3298-

    KS NAT'L GUARD ASSIST PROG REPAYMENT FND      561-00-7228-6-7000 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7228-5-7000 03
    -K.S.A. 74-32,150-

 29 TUITION WAIVER GIFTS GRANTS & REIMB FUND      561-00-7230-6-7230 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7230-5-7230 03
    -K.S.A. 74-32,161-

    KANSAS ETHNIC MIN FELLOWSHIP PROG FUND        561-00-7238-6-7600 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7238-5-7600 03
    -K.S.A. 74-32,119-

    PRIVATE DON/GIFTS/GRANTS & BEQUESTS FUND      561-00-7262-6-7700 03
    -SB  225-SEC 190-SESS OF 2005-                561-00-7262-5-7700 03

 30 WORKFORCE DEVELOPMENT LOAN FUND               561-00-7518-6-7900 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-7518-5-7900 03
    -K.S.A. 74-32,155-
    -K.S.A. 74-32,160-

    KBOR KDFA SERIES 2003H REVENUE BOND FUND      561-00-7529-6-7910 03              0.00
    -SB  225-SEC 191-SESS OF 2005-                561-00-7529-5-7910 03
    -K.S.A. 74-8911-

    KBOR KDFA SERIES 2003H REVENUE ACCOUNT        561-00-7529-6-7911 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-7529-5-7911 03
    -K.S.A. 74-8911-

    KBOR KDFA SERIES 2003H PROJECT ACCOUNT        561-00-7529-6-7912 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-7529-5-7912 03
    -K.S.A. 74-8911-

    KBOR KDFA SERIES 2003H PRIN & INT ACCT        561-00-7529-6-7913 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-7529-5-7913 03
    -K.S.A. 74-8911-

 03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP      561-00-8001-6-8108 03              0.00
 25 -SB  225-SEC 167-SESS OF 2005-                561-00-8001-5-8108 03
    -SB  225-SEC 194-SESS OF 2005-

 03 DEBT SERVICE-REVENUE BONDS FOR CAP IMPRV      561-00-8001-6-8200 03     15,000,000.00
 28 -SB  225-SEC 167-SESS OF 2005-                561-00-8001-5-8200 03
    -SB  225-SEC 194-SESS OF 2005-
    -SB  588-SEC 14-SESS OF 1996-

 28 COMPREHENSIVE REHABILITATION & REPAIR FD      561-00-8311-6-8300 03
    -SB  588-SEC 14-SESS OF 1996-                 561-00-8311-5-8300 03
    -SB  225-SEC 190-SESS OF 2005-

    KDFA KBOR COMP REHAB/REPAIR PROJECT FUND      561-00-8314-6-8310 03              0.00
    -SB  225-SEC 191-SESS OF 2005-                561-00-8314-5-8310 03
    -K.S.A. 74-8911-

    KDFA KBOR COMP REHAB/REP 2004F PJT ACCT       561-00-8314-6-8311 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8314-5-8311 03
    -K.S.A. 74-8911-

    KDFA KBOR COMP REHAB/REP 2004F P&I ACCT       561-00-8314-6-8312 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8314-5-8312 03
    -K.S.A. 74-8911-

    KDFA KBOR COMP REHAB/REP 2004F COI ACCT       561-00-8314-6-8313 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8314-5-8313 03
    -K.S.A. 74-8911-

    SCIENTIFIC RSCH/DVPMT FAC REVENUE ACCT        561-00-8403-6-8411 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8403-5-8411 03
    -K.S.A. 74-8911-

    SCIENTIFIC RSCH/DVPMT FAC 2003C P&I ACCT      561-00-8403-6-8413 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8403-5-8413 03
    -K.S.A. 74-8911-

    SCIENTIFIC RSCH/DVPMT FAC 2003C CAP INT       561-00-8403-6-8415 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8403-5-8415 03
    -K.S.A. 74-8911-

    SCIENTIFIC RSCH/DVPMT FAC 2005D PJT ACCT      561-00-8403-6-8422 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8403-5-8422 03
    -K.S.A. 74-8911-

    SCIENTIFIC RSCH/DVPMT FAC 2005D P&I ACCT      561-00-8403-6-8423 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8403-5-8423 03
    -K.S.A. 74-8911-

    SCIENTIFIC RSCH/DVPMT FAC 2005D COI ACCT      561-00-8403-6-8424 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8403-5-8424 03
    -K.S.A. 74-8911-

    SCIENTIFIC RSCH/DVPMT FAC 2005D CAP INT       561-00-8403-6-8425 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8403-5-8425 03
    -K.S.A. 74-8911-

    REHAB/REPAIR PHASE II-KDFA SERIES 1997G       561-00-8840-6-8900 03              0.00
    -SB  225-SEC 191-SESS OF 2005-                561-00-8840-5-8900 03
    -K.S.A. 74-8911-

    REHAB/REPAIR PHASE II-P & I-SERIES 1997G      561-00-8840-6-8910 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8840-5-8910 03
    -K.S.A. 74-8911-

    REHAB/REPAIR PROJ-KDFA SERIES 2001F           561-00-8870-6-8700 03              0.00
    -SB  225-SEC 191-SESS OF 2005-                561-00-8870-5-8700 03
    -K.S.A. 74-8911-

    REHAB/REPAIR PROJ-P & I-SERIES 2001F          561-00-8870-6-8710 03
    -SB  225-SEC 191-SESS OF 2005-                561-00-8870-5-8710 03
    -K.S.A. 74-8911-

    CLEARING FUND                                 561-00-9029-6-9100 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-9029-5-9100 03

    REGENTS CLEARING FUND                         561-00-9052-6-9200 03
    -SB  225-SEC 128-SESS OF 2005-                561-00-9052-5-9200 03


 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.

 10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE
    FROM THIS FUND.

 20 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE KANSAS WORK-STUDY PROGRAM
    ACCOUNT TO THE KANSAS CAREER WORK STUDY PROGRAM
    FUND OF ANY INSTITUTION UNDER ITS JURISDICTION
    PARTICIPATING IN THE PROGRAM.

 21 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE FACULTY SALARY
    ENHANCEMENT ACCOUNT OF THE STATE GENERAL FUND, TO
    THE APPROPRIATE ACCOUNTS OF THE STATE GENERAL FUND
    OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE
    CONTROL AND SUPERVISION OF THE STATE BOARD OF
    REGENTS.

 22 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE OPERATING GRANT ACCOUNT
    OF THE STATE GENERAL FUND, TO THE APPROPRIATE
    ACCOUNTS OF THE STATE GENERAL FUND OF ANY STATE
    EDUCATIONAL INSTITUTION UNDER THE CONTROL AND
    SUPERVISION OF THE STATE BOARD OF REGENTS.

 23 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE SOUTHWEST KANSAS ACCESS
    PROJECT ACCOUNT OF THE STATE GENERAL FUND, TO THE
    APPROPRIATE ACCOUNTS OF THE STATE GENERAL FUND OF
    ANY STATE EDUCATIONAL INSTITUTION UNDER THE

    CONTROL AND SUPERVISION OF THE STATE BOARD OF
    REGENTS.

 24 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.

 25 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.

 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 PROGRAM 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 SHALL TRANSFER AN
    AMOUNT OF MONEYS FROM THE REGENTS 27TH PAY PERIOD
    ACCOUNT OF THE STATE GENERAL FUND TO THE 27TH PAY
    PERIOD ACCOUNT OF THE STATE GENERAL FUND OF EACH
    STATE EDUCATIONAL INSTITUTION UNDER THE CONTROL
    AND SUPERVISION OF THE STATE BOARD OF REGENTS.

 28 ON THE FIRST DAY OF EACH FISCAL YEAR THROUGH
    FISCAL YEAR 2012, MONEYS IN THE KANSAS EDUCATIONAL
    BUILDING FUND WHICH ARE APPROPRIATED FOR SUCH
    FISCAL YEAR FOR DEBT SERVICE FOR CAPITAL
    IMPROVEMENT PROJECTS SHALL BE TRANSFERRED BY THE
    DIRECTOR OF ACCOUNTS & REPORTS TO THE
    COMPREHENSIVE REHABILITATION AND REPAIR FUND.

 29 DURING EACH YEAR, THE CHIEF EXECUTIVE OFFICER OF
    THE BOARD SHALL MAKE ONE OR MORE CERTIFICATIONS OF
    THE AMOUNT REQUIRED TO PAY CLAIMS RECEIVED FROM
    KANSAS EDUCATIONAL INSTITUTIONS FOR TUITION AND
    FEES TO THE DIRECTOR OF ACCOUNTS & REPORTS AND THE
    SECRETARY OF SOCIAL AND REHABILITATION SERVICES.
    UPON SUCH CERTIFICATION, THE DIRECTOR OF ACCOUNTS
    & REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED FROM
    THE FOSTER CARE ASSISTANCE FEDERAL FUND OF THE
    DEPARTMENT OF SOCIAL AND REHABILITATION SERVICES
    TO THE TUITION WAIVER GIFTS, GRANTS AND
    REIMBURSEMENTS FUND. K.S.A. 74-32,161

 30 UPON THE DEPARTMENT OF SOCIAL AND REHABILITATION
    SERVICES APPROVAL OF THE CANDIDATE'S ELIGIBILITY,
    THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    FUNDING FROM THE APPROPRIATE FEDERAL SOURCE AS
    IDENTIFIED BY THE DEPARTMENT OF SOCIAL AND
    REHABILITATION SERVICES TO THE WORKFORCE
    DEVELOPMENT LOAN FUND. K.S.A. 74-32,160

 31 ON THE EFFECTIVE DATE OF SB480, THE DIRECTOR OF
    ACCOUNTS AND REPORTS SHALL TRANSFER AN AMOUNT
    CERTIFIED BY THE COMMISSIONER OF EDUCATION FROM
    THE MOTORCYCLE SAFETY FUND OF THE DEPARTMENT OF
    EDUCATION TO THE MOTORCYCLE SAFETY FUND OF THE
    STATE BOARD OF REGENTS.