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 EDUCATION REV. 05/10/06
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) 652-00-1000-6-0053 03 10,110,696.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0053 03
-HB 2482-SEC 81-SESS OF 2005- 652-00-1000-4-0053 03
-SB 480-SEC 36-SESS OF 2006- 652-00-1000-3-0053 03
652-00-1000-2-0053 03
652-00-1000-0-0053 03
03 KPERS-EMPLOYER CONTRIBUTIONS 652-00-1000-6-0100 03 161,233,919.64
23 -SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0100 03
-HB 2482-SEC 81-SESS OF 2005-
-K.S.A. 74-4939-
01 SCHOOL SAFETY HOTLINE 652-00-1000-6-0230 03 10,000.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0230 03
652-00-1000-4-0230 03
01 SCHOOL DIST JUV DETENT FAC & FLINT HILLS 652-00-1000-6-0290 03 7,884,815.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0290 03
-HB 2482-SEC 81-SESS OF 2005-
-SB 480-SEC 36-SESS OF 2006-
01 SCHOOL FOOD ASSISTANCE 652-00-1000-6-0320 03 2,510,486.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0320 03
01 DISCRETIONARY GRANTS 652-00-1000-6-0400 03 505,000.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0400 03
-HB 2482-SEC 81-SESS OF 2005- 652-00-1000-4-0400 03
MENTOR TEACHER PROGRAM GRANTS 652-00-1000-6-0440 03 1,000,000.00
-SB 225-SEC 113-SESS OF 2005-
01 KANSAS FOUND FOR AGRICULTURE PROJ GRANT 652-00-1000-6-0450 03 35,000.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0450 03
01 EDUC DEAF, BLIND, HANDICAP CHILD PGM AID 652-00-1000-6-0630 03 110,000.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0630 03
01 SPECIAL EDUCATION SERVICES AID 652-00-1000-6-0700 03 291,401,201.00
26 -SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0700 03
-SB 480-SEC 36-SESS OF 2006-
01 SPEC ED SER AID-READ RECOVERY TEACH LEAD 652-00-1000-6-0710 03 180,000.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0710 03
10 TEACHER PERFORMANCE ASSESSMENT 652-00-1000-6-0750 03 325,000.00
-SB 225-SEC 113-SESS OF 2005-
01 GOV TEACH EXCELLENCE SCHOLARSHIP & AWARD 652-00-1000-6-0770 03 230,000.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0770 03
-HB 2482-SEC 81-SESS OF 2005- 652-00-1000-4-0770 03
01 PARENT EDUCATION PROGRAM 652-00-1000-6-0780 03 4,789,500.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0780 03
01 PARENT EDUC PROG-KANSAS TRAINING MODEL 652-00-1000-6-0783 03 27,500.00
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0783 03
DECLINING ENROLLMENT STATE AID 652-00-1000-6-0790 03 42,500.00
-SB 480-SEC 36-SESS OF 2006-
03 GENERAL STATE AID 652-00-1000-6-0820 03 1,897,233,193.01
-SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0820 03
-HB 2482-SEC 81-SESS OF 2005-
-JOINT LETTER-BUDGET/RESEARCH-MAY 11,200
03 SUPPLEMENTAL GENERAL STATE AID 652-00-1000-6-0840 03 220,710,180.00
26 -SB 225-SEC 113-SESS OF 2005- 652-00-1000-5-0840 03
-JOINT LETTER-BUDGET/RESEARCH-MAY 11,200
PROFESSIONAL DEVELOPMENT AID 652-00-1000-6-0860 03 1,000,000.00
-HB 2482-SEC 81-SESS OF 2005-
CAPITAL OUTLAY STATE AID 652-00-1000-6-0880 03 19,293,919.00
-SB 3-SPECIAL SESSION OF 2005-
-SB 480-SEC 36-SESS OF 2006-
03 CIF-KS OPTOMETRIC ASSN VISION STUDY GRNT 652-00-2000-6-2500 03 300,000.00
-SB 225-SEC 113-SESS OF 2005- 652-00-2000-5-2500 03
652-00-2000-4-2500 03
03 CIF-PARENT EDUCATION PROGRAM 652-00-2000-6-2510 03 2,541,456.00
-SB 225-SEC 113-SESS OF 2005- 652-00-2000-5-2510 03
03 CIF-GEN STATE AID FOUR-YEAR-OLD-AT-RISK 652-00-2000-6-2520 03 5,304,045.00
-SB 225-SEC 113-SESS OF 2005- 652-00-2000-5-2520 03
03 CIF-SPECIAL EDUCATION SERVICES AID 652-00-2000-6-2560 03 1,497,513.00
-SB 225-SEC 113-SESS OF 2005- 652-00-2000-5-2560 03
20 COMMUNITIES IN SCHOOLS PROGRAM FUND 652-00-2221-6-2400 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2221-5-2400 03
10 INSERVICE EDUCATION WORKSHOP FEE FUND 652-00-2230-6-2010 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2230-5-2010 03
652-00-2230-4-2010 03
652-00-2230-3-2010 03
652-00-2230-2-2010 03
INTERACTIVE VIDEO FEE FUND 652-00-2235-6-2080 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2235-5-2080 03
FEDERAL INDIRECT COST REIMBURSEMENTS 652-00-2312-6-2200 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2312-5-2200 03
652-00-2312-4-2200 03
CONVERSION OF MATERIALS AND EQUIP FUND 652-00-2420-6-2020 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2420-5-2020 03
652-00-2420-4-2020 03
21 SCHOOL BUS SAFETY FUND 652-00-2532-6-2300 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2532-5-2300 03
-K.S.A. 72-7532- 652-00-2532-4-2300 03
24 STATE SAFETY FUND 652-00-2538-6-2030 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2538-5-2030 03
-K.S.A. 8-267- 652-00-2538-4-2030 03
HELPING SCHOOLS LICENSE PLATE PROGRAM FD 652-00-2606-6-2600 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2606-5-2600 03
-K.S.A. 8-1,154-
28 MOTORCYCLE SAFETY FUND 652-00-2633-6-2050 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2633-5-2050 03
-K.S.A. 8-267-
25 CERTIFICATE FEE FUND 652-00-2723-6-2060 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2723-5-2060 03
-K.S.A. 72-1387- 652-00-2723-4-2060 03
25 TEACHER AND ADMINISTRATOR FEE FUND 652-00-2728-6-2700 03 0.00
-SB 42-SEC 5-SESS OF 2005-
-K.S.A. 72-1387-
27 SCHOOL DISTRICT CAPITAL OUTLAY STATE AID 652-00-2860-6-2860 03 0.00
-SB 3-SPECIAL SESSION OF 2005-
SERVICE CLEARING FUND 652-00-2869-6-2800 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2869-5-2800 03
22 SCHOOL DISTRICT CAPITAL IMPROVEMENT FUND 652-00-2880-6-2880 03
-SB 225-SEC 113-SESS OF 2005- 652-00-2880-5-2880 03
-SB 225-SEC 179-SESS OF 2005-
-K.S.A. 75-2319-
REIMBURSEMENT FOR SERVICES FUND 652-00-3056-6-3200 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3056-5-3200 03
652-00-3056-4-3200 03
EDUC DEPRIVED CHILD-STATE OPS-FED FUND 652-00-3131-6-3130 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3131-5-3130 03
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 652-00-3132-6-3140 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3132-5-3140 03
652-00-3132-4-3140 03
FOOD ASSISTANCE FEDERAL FUND 652-00-3230-6-3020 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3230-5-3020 03
652-00-3230-4-3020 03
652-00-3230-3-3020 03
ELEMENTARY AND SECONDARY SCHOOL AID-FED 652-00-3233-6-3040 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3233-5-3040 03
652-00-3233-4-3040 03
652-00-3233-3-3040 03
EDUCATION OF HANDICAPPED CHILD FUND-FED 652-00-3234-6-3050 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3234-5-3050 03
SCHOOL RENOVATION GRANTS-FEDERAL FUND 652-00-3236-6-3230 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3236-5-3230 03
VOCATIONAL ED AMEND ACT OF 1968-FEDERAL 652-00-3240-6-3060 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3240-5-3060 03
VOCATIONAL ED AMEND ACT-STATE OPERATIONS 652-00-3240-6-3063 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3240-5-3063 03
652-00-3240-4-3063 03
FEDERAL CLASS SIZE REDUCTION FUND 652-00-3250-6-3700 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3250-5-3700 03
GOALS 2000 FEDERAL FUND 652-00-3299-6-3290 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3299-5-3290 03
COMMUNITY SERVICE GRANTS-FEDERAL FUND 652-00-3518-6-3880 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3518-5-3880 03
21ST CENTURY COMM LEARNING CENTER-FED FD 652-00-3519-6-3890 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3519-5-3890 03
652-00-3519-4-3890 03
STATE ASSESSMENTS-FEDERAL FUND 652-00-3520-6-3800 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3520-5-3800 03
652-00-3520-4-3800 03
652-00-3520-3-3800 03
RURAL & LOW INCOME SCHOOLS PROG-FED FUND 652-00-3521-6-3810 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3521-5-3810 03
LANGUAGE ASSISTANCE STATE GRANTS-FED FND 652-00-3522-6-3820 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3522-5-3820 03
ELEM & SEC SCH AID-FED FD-READING FIRST 652-00-3524-6-3840 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3524-5-3840 03
ELE & SEC SCH AID-FED FD-READ FRST-ST OP 652-00-3525-6-3850 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3525-5-3850 03
652-00-3525-4-3850 03
ST GRANTS FOR IMPROV TEACH QUAL-FED FUND 652-00-3526-6-3860 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3526-5-3860 03
ST GRNTS FOR IMPRV TEACH QUAL-FED-ST OPS 652-00-3527-6-3870 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3527-5-3870 03
652-00-3527-4-3870 03
FOOD ASSIST-SCHOOL BREAKFAST PROGRAM-FED 652-00-3529-6-3490 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3529-5-3490 03
FOOD ASSIST-NATIONAL SCHOOL LUNCH PRGM 652-00-3530-6-3500 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3530-5-3500 03
FOOD ASSIST-CHILD & ADULT CARE FOOD PRGM 652-00-3531-6-3510 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3531-5-3510 03
652-00-3531-4-3510 03
ELEM/SEC SCHOOL AID-EDUC DEPRIVED CHILD 652-00-3532-6-3520 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3532-5-3520 03
ELEM/SEC SCHOOL AID-EDUC DEP CHILD-LEA'S 652-00-3533-6-3530 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3533-5-3530 03
EDUC OF HANDICAPPED CHILDREN-STATE OPS 652-00-3534-6-3540 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3534-5-3540 03
652-00-3534-4-3540 03
652-00-3534-3-3540 03
652-00-3534-9-3540 03
EDUC OF HANDICAPPED CHILDREN-PRE-SCHOOL 652-00-3535-6-3550 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3535-5-3550 03
652-00-3535-4-3550 03
EDUC OF HANDIC CHILD-PRE-SCHOOL-STATE OP 652-00-3536-6-3560 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3536-5-3560 03
652-00-3536-4-3560 03
ELEM & SECOND SCHOOL AID-FED-MIGRANT ED 652-00-3537-6-3570 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3537-5-3570 03
ELEM & SEC SCHOOL AID-FED-MIGRANT-ST OPS 652-00-3538-6-3580 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3538-5-3580 03
652-00-3538-4-3580 03
652-00-3538-3-3580 03
VOCATIONAL EDUCATION-TITLE II-FEDERAL FD 652-00-3539-6-3590 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3539-5-3590 03
VOCATIONAL EDUC-TITLE II-FED-FD-STATE OP 652-00-3540-6-3600 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3540-5-3600 03
652-00-3540-4-3600 03
652-00-3540-3-3600 03
EDUC RESEARCH GRANTS AND PROJ FUND-FED 652-00-3592-6-3070 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3592-5-3070 03
652-00-3592-4-3070 03
652-00-3592-3-3070 03
EDUC FOR ECONOMIC SECURITY ACT-FED FUND 652-00-3708-6-3090 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3708-5-3090 03
DRUG ABUSE FUND-DEPT OF EDUCATION-FED 652-00-3795-6-3100 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3795-5-3100 03
DRUG ABUSE FUNDS-FEDERAL-STATE OPERATION 652-00-3799-6-3110 03
-SB 225-SEC 113-SESS OF 2005- 652-00-3799-5-3110 03
652-00-3799-4-3110 03
SERVICE CLEARING FUND 652-00-6009-5-6000 03
-ACCOUNT CLOSED- 652-00-6009-4-6000 03
GOV TEACH EXCL SCHOLARSHIP PRG REPAY FD 652-00-7221-6-7200 03
-SB 225-SEC 113-SESS OF 2005- 652-00-7221-5-7200 03
PRIVATE DON/GIFTS/GRANTS/BEQUESTS FUND 652-00-7307-6-5000 03
-SB 225-SEC 113-SESS OF 2005- 652-00-7307-5-5000 03
-K.S.A. 72-7518- 652-00-7307-4-5000 03
PRIVATE DON/GIFTS/GRANTS/BEQUESTS FD-INT 652-00-7316-6-5100 03
-SB 225-SEC 190-SESS OF 2005- 652-00-7316-5-5100 03
STATE SCHOOL DISTRICT FINANCE FUND 652-00-7393-6-7000 03
-SB 225-SEC 113-SESS OF 2005- 652-00-7393-5-7000 03
-K.S.A. 72-6438-
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 MAY BE MADE FROM THE INSERVICE
EDUCATION WORKSHOP FEE FUND FOR OFFICIAL
HOSPITALITY.
20 ON JULY 1, 2005, 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, 2005, AND QUARTERLY THEREAFTER, THE
DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
$54,162 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, 2006, 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.
24 ON JULY 1, 2005, OR AS SOON THEREAFTER AS MONEYS
ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER $2,600,000 FROM THE STATE SAFETY
FUND TO THE STATE GENERAL FUND.
25 ON JULY 1,2005, THE CERTIFICATE FEE FUND IS
ABOLISHED. ALL MONEYS IN THE FUND ARE TRANSFERRED
TO THE TEACHER AND ADMINISTRATOR FEE FUND.
26 ON SEPTEMBER 1, 2005, IF THE INCREASED LOCAL
OPTION BUDGET AUTHORITY OVER 25% WHICH WERE
STAYED BY THE KANSAS SUPREME COURT, ARE NOT
RELEASED, THE DIRECTOR OF ACCOUNTS AND REPORTS
SHALL TRANSFER THE AMOUNT WHICH EXCEEDS THE AMOUNT
NECESSARY TO FUND SUPPLEMENTAL GENERAL STATE AID,
AS CERTIFIED BY THE STATE BOARD OF EDUCATION, FROM
THE STATE GENERAL FUND SUPPLEMENTAL GENERAL STATE
AID ACCOUNT TO THE STATE GENERAL FUND SPECIAL
EDUCATION SERVICES AID ACCOUNT.
27 DURING THE FISCAL YEAR ENDING JUNE 30, 2006, THE
DIRECTOR OF ACCOUNTS AND REPORTS SHALL NOT
TRANSFER ANY AMOUNT FROM THE STATE GENERAL FUND TO
THE SCHOOL DISTRICT CAPITAL OUTLAY STATE AID FUND.
28 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.