STATE OF KANSAS                   
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2007 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2006 TO JUNE 30, 2007)
              CORPORATION COMMISSION                                  REV. 05/11/07
                                        PROGRAM CODES

                              01000. ADMINISTRATIVE SERVICES
                              01010. GENERAL MANAGEMENT AND ADMINISTRATION
                              01020. FISCAL PLANNING AND MANAGEMENT
                              01030. DOCKETS
                              01040. PERSONNEL
                              01050. SUPPORT SERVICES
                              01060. PUBLIC INFORMATION SERVICES
                              01080. PLANNING AND RESEARCH
                              01090. CITIZEN'S UTILITY RATEPAYERS BOARD
                              01100. COMMISSIONERS ADVISORY COUNCIL
                              01130. LEGAL SERVICES
                              01970. WORD PROCESSING-ADMINISTRATION
                              01980. DATA PROCESSING-ADMINISTRATION
                              64000. UTILITIES
                              64010. UTILITIES ADMINISTRATION
                              64300. GAS PIPELINE SAFETY
                              67000. CONSERVATION
                              67010. CONSERVATION ADMINISTRATION
                              67011. MINERAL LEASING FED FUNDS
                              67300. UNDERGROUND INJECTION CONTROL
                              67500. DATA MANAGEMENT SYSTEM
                              67800. OIL ASSESSMENTS-RECEIPTS ONLY
                              67900. GAS ASSESSMENTS-RECEIPTS ONLY
                              69000. TRANSPORTATION
                              69010. TRANSPORTATION ADMINISTRATION
                              69300. MOTOR CARRIER SAFETY ASSISTANCE (MCASP)
                              69310. RAILROAD OR OPERATION LIFESAVER
                              80000. ENERGY PROGRAMS
                              80010. ENERGY PROGRAMS ADMINISTRATION

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

    GENERAL FUND RECEIPT ONLY                     143-00-1000-7-9559 01              0.00
                                                  143-00-1000-6-9559 01

 07 PUBLIC SERVICE REGULATION FUND                143-00-2019-7-0100 01      7,633,379.00
 20 -SB  480-SEC 74-SESS OF 2006-                 143-00-2019-6-0100 01
 23 -K.S.A. 66-1A01-                              143-00-2019-5-0100 01
 25 -K.S.A. 66-1502-
 27 -HB 2968-SEC 55-SESS OF 2006-
    -STATE FINANCE COUNCIL RESOLUTION 06-548
    -HB 2368-SEC 30-SESS OF 2007-

    PUBLIC SERV REG FUND-OTHER OPERATING EXP      143-00-2019-4-1002 01              0.00
    -ACCOUNT CLOSED-                              143-00-2019-3-1002 01
                                                  143-00-2019-2-1002 01
                                                  143-00-2019-1-1002 01
                                                  143-00-2019-0-1002 01

    PUBLIC SERV REC FND-OFFICIAL HOSPITALITY      143-00-2019-7-1008 01          1,260.00
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2019-6-1008 01
                                                  143-00-2019-5-1008 01

 07 GAS PIPELINE INSPECTION FEE FUND              143-00-2023-7-1100 01
 27 -SB  480-SEC 74-SESS OF 2006-                 143-00-2023-6-1100 01
    -K.S.A. 66-1,155-                             143-00-2023-5-1100 01
    -HB 2368-SEC 30-SESS OF 2007-

 07 CONSERVATION FEE FUND                         143-00-2130-7-2000 01      5,919,733.00
 21 -SB  480-SEC 74-SESS OF 2006-                 143-00-2130-6-2000 01
 24 -K.S.A. 55-143-                               143-00-2130-5-2000 01
 27 -HB 2968-SEC 55-SESS OF 2006-
    -STATE FINANCE COUNCIL RESOLUTION 06-548
    -HB 2368-SEC 30-SESS OF 2007-

    CFF-COLLECTION FEES                           143-00-2130-7-2006 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2130-6-2006 01

    CFF-PLUG ABANDONED WELLS & TESTING WELLS      143-00-2130-7-2009 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2130-6-2009 01
                                                  143-00-2130-5-2009 01

                                                  143-00-2130-2-2009 01

    CONSERV FEE FUND-OTHER OPERATING EXPEND       143-00-2130-3-2022 01              0.00
    -ACCOUNT CLOSED-

    CONSERV FEE FUND-OFFICIAL HOSPITALITY         143-00-2130-7-2028 01            120.00
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2130-6-2028 01
                                                  143-00-2130-5-2028 01

 21 ABANDONED OIL AND GAS WELL FUND               143-00-2143-7-2100 01
 24 -SB  480-SEC 74-SESS OF 2006-                 143-00-2143-6-2100 01
 27 -SB  480-SEC 157-SESS OF 2006-                143-00-2143-5-2100 01
    -K.S.A. 55-192-                               143-00-2143-4-2100 01
    -HB 2368-SEC 30-SESS OF 2007-                 143-00-2143-2-2100 01

 27 WELL PLUGGING ASSURANCE FUND                  143-00-2180-7-2110 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2180-6-2110 01
    -K.S.A. 55-166-
    -HB 2368-SEC 30-SESS OF 2007-

 27 NATURAL GAS UNDERGROUND STORAGE FEE FUND      143-00-2181-7-2120 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2181-6-2120 01
    -K.S.A. 55-1,116-                             143-00-2181-5-2120 01
    -HB 2368-SEC 30-SESS OF 2007-

 27 INSERVICE EDUCATION WORKSHOP FEE FUND         143-00-2316-7-2300 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2316-6-2300 01
    -HB 2368-SEC 30-SESS OF 2007-                 143-00-2316-5-2300 01

 10 INSER ED WKSHP FEE FUND-GAS PIPELINE-OOE      143-00-2316-7-2302 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2316-6-2302 01

 27 FACILITY CONSERVATION IMPROVEMENT PGM FD      143-00-2432-7-2400 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2432-6-2400 01
    -HB 2368-SEC 30-SESS OF 2007-                 143-00-2432-5-2400 01

    ENERGY GRANTS MANAGEMENT FUND-STRIPPER        143-00-2667-7-4000 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2667-6-4000 01
    -K.S.A. 74-617-                               143-00-2667-5-4000 01

    EGMF-ENERGY RELATED GRANTS, NON-FEDERAL       143-00-2667-7-4100 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2667-6-4100 01

    EGMF-FPVEF-EXXON REFUND                       143-00-2667-7-4700 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2667-6-4700 01

    EGMF-FPVEF-WELL LIT-SECP-CNTR-OTH OP EXP      143-00-2667-7-5102 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2667-6-5102 01

 22 MOTOR CARRIER LICENSE FEES FUND               143-00-2812-7-5500 01      2,000,488.00
 27 -SB  480-SEC 74-SESS OF 2006-                 143-00-2812-6-5500 01
    -SB  480-SEC 113-SESS OF 2006-                143-00-2812-5-5500 01
    -K.S.A. 66-1A01-
    -HB 2968-SEC 55-SESS OF 2006-
    -STATE FINANCE COUNCIL RESOLUTION 06-548
    -HB 2368-SEC 30-SESS OF 2007-
    -HB 2368-SEC 57-SESS OF 2007-

 10 MCLFF-OFFICIAL HOSPITALITY                    143-00-2812-7-5508 01            120.00
    -SB  480-SEC 74-SESS OF 2006-                 143-00-2812-6-5508 01
                                                  143-00-2812-5-5508 01

    ENERGY RELATED GRANTS-FEDERAL FUND            143-00-3029-7-3400 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-3029-6-3400 01
    -K.S.A. 74-616-                               143-00-3029-5-3400 01

    ERGFF-BUILDING ENERGY CODES & STANDARDS       143-00-3029-4-3450 01
    -ACCOUNT CLOSED-

    OTHER FEDERAL GRANTS FUND                     143-00-3049-7-3800 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-3049-6-3800 01

    GAS PIPELINE SAFETY PROGRAM-FEDERAL FUND      143-00-3632-7-3000 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-3632-6-3000 01
                                                  143-00-3632-5-3000 01

    PIPELINE DAMAGE PREVENTN GRT PGM FED FD       143-00-3633-7-3120 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-3633-6-3120 01

    ENERGY CONSERVATION PLAN-FEDERAL FUND         143-00-3682-7-3500 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-3682-6-3500 01
                                                  143-00-3682-5-3500 01


    UNDERGROUND INJECT CNTRL CLASS II-FED         143-00-3768-7-3700 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-3768-6-3700 01

    SUSPENSE FUND                                 143-00-9007-7-9000 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-9007-6-9000 01

    BASE STATE REGISTRATION CLEARING FUND         143-00-9062-7-9100 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-9062-6-9100 01
    -K.S.A. 66-1,139A-

    CREDIT CARD CLEARING FUND                     143-00-9401-7-9400 01
    -SB  480-SEC 74-SESS OF 2006-                 143-00-9401-6-9400 01
    -K.S.A. 75-30,100-


 07 TWENTY PERCENT OF ALL FEES UP TO A MAXIMUM OF
    $200,000.00 SHALL BE DEPOSITED TO THE CREDIT OF
    THE STATE GENERAL FUND.  K.S.A. 55-176, 55-609,
    55-711, 55-901, 55-155, 661A01, 66-1,152,
    66-1,155, 66-1503

 10 EXPENDITURES MAY BE MADE FROM THE INSERVICE
    EDUCATION WORKSHOP FEE FUND FOR OFFICIAL
    HOSPITALITY.

 20 ON JULY 1, 2006, OCTOBER 1, 2006, JANUARY 1, 2007,
    AND APRIL 1, 2007, OR AS SOON AFTER EACH SUCH DATE
    AS MONEYS ARE AVAILABLE, AND UPON RECEIPT OF
    CERTIFICATION BY THE STATE CORPORATION COMMISSION
    OF THE AMOUNT TO BE TRANSFERRED, THE DIRECTOR OF
    ACCOUNTS & REPORTS SHALL TRANSFER FROM THE PUBLIC
    SERVICE REGULATION FUND OF THE CORPORATION
    COMMISSION TO THE UTILITY REGULATORY FEE FUND OF
    THE CITIZENS' UTILITY RATEPAYER BOARD ALL MONEYS
    ASSESSED BY THE STATE CORPORATION COMMISSION FOR
    THE CITIZENS' UTILITY RATEPAYER BOARD UNDER K.S.A.
    66-1502 OR 66-1503 AND AMENDMENTS THERETO
    DEPOSITED IN THE STATE TREASURY TO THE CREDIT OF
    THE PUBLIC SERVICE REGULATION FUND.

 21 ON JULY 15, 1996 AND ON THE 15TH DAY OF EACH
    CALENDAR QUARTER THEREAFTER, BEFORE JULY 1, 2009,
    THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $100,000 FROM THE STATE GENERAL FUND, $100,000
    FROM THE STATE WATER PLAN FUND ESTABLISHED BY
    K.S.A. 82A-951 AND AMENDMENTS THERETO AND $100,000
    FROM THE CONSERVATION FEE FUND ESTABLISHED BY
    K.S.A. 55-143 AND AMENDMENTS THERETO TO THE
    ABANDONED OIL AND GAS WELL FUND ESTABLISHED BY
    K.S.A. 2003 SUPP. 55-192 AND AMENDMENTS THERETO.
    NO TRANSFERS SHALL BE MADE FROM THE STATE GENERAL
    FUND TO THE ABANDONED OIL AND GAS WELL FUND DURING
    STATE FISCAL YEAR 2007 AND THE AGGREGATE OF THE
    TRANSFERS MADE FROM THE STATE WATER PLAN FUND TO
    THE ABANDONED OIL AND GAS WELL FUND DURING STATE
    FISCAL YEAR 2007 SHALL NOT EXCEED $400,000.

 22 ON JULY 1, 2006 AND JANUARY 1, 2007, THE DIRECTOR
    OF ACCOUNTS & REPORTS SHALL TRANSFER $658,319.50
    FROM THE MOTOR CARRIER LICENSE FEES FUND TO THE
    MOTOR CARRIER SAFETY ASSISTANCE PROGRAM FUND OF
    THE HIGHWAY PATROL.  PURSUANT TO HB 2368, SEC 57,
    SESS OF 2007, THE JANUARY 1 TRANSFER IS REDUCED TO
    $266,570.

 23 EXPENDITURES ARE AUTHORIZED TO BE MADE FROM THE
    PUBLIC SERVICE REGULATION FUND FOR THE OPERATIONAL
    COSTS OF KANSAS ENERGY COUNCIL, EXCLUDING
    COMPENSATION FOR MEMBERS.  TOTAL EXPENDITURES FOR
    OPERATIONAL COSTS SHALL NOT EXCEED $150,000.

 24 DURING THE FISCAL YEAR ENDING JUNE 30, 2007, THE
    DIRECTOR OF ACCOUNTS & REPORTS MAY TRANSFER
    ADDITIONAL MONEYS FROM THE CONSERVATION FEE FUND,
    WHICH ARE IN EXCESS OF $400,000 PRESCRIBED BY
    K.S.A. 2005 SUPP 55-193 AND AMENDMENTS THERETO,
    TO THE ABANDONED OIL AND GAS WELL PLUGGING FUND.
    SUCH TRANSFERS SHALL BE CERTIFIED BY THE DIRECTOR
    OF BUDGET.

 25 EXPENDITURES FROM PUBLIC SERVICE REGULATION FUND
    FOR THE EXPENSES OF THE KANSAS ELECTRIC
    TRANSMISSION AUTHORITY SHALL NOT EXCEED $70,000.


 27 PURSUANT TO HB 2368, SEC 30B, SESS OF 2007, DURING
    THE FISCAL YEAR ENDING JUNE 30, 2007, THE
    EXECUTIVE DIRECTOR OF THE STATE CORPORATION
    COMMISSION, WITH THE BUDGET DIRECTORS
    CERTIFICATION, MAY TRANSFER FUNDS FROM ANY SPECIAL
    REVENUE FUND TO ANY OTHER SPECIAL REVENUE FUND.