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.