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)
              DEPARTMENT OF CORRECTIONS                               REV. 05/11/07
                                        PROGRAM CODES

                              01000. CENTRAL ADMINISTRATION
                              01010. CENTRAL ADMINISTRATION
                              01980. INFORMATION SYSTEMS
                              02000. COMMUNITY SUPERVISION
                              02300. PAROLE AND POST RELEASE SUPERVISION
                              02400. REENTRY PROGRAMS & DAY REPORTING CENTERS
                              02401. SHAWNEE COUNTY REENTRY PROGRAM
                              02402. SEDGWICK COUNTY REENTRY PROGRAM
                              02403. WYANDOTTE COUNTY REENTRY PROGRAM
                              02404. JEHT PROGRAM
                              02405. DAY REPORTING CENTERS
                              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
                              05000. FOOD SERVICE CONTRACT
                              98000. DEBT SERVICE
                              99000. CAPITAL IMPROVEMENTS

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

 01 COMMUNITY CORRECTIONAL CONSERVATION CAMP      521-00-1000-7-0040 04      2,451,300.00
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0040 04
    -HB 2368-SEC 53-SESS OF 2007-

 01 DUI TREATMENT SERVICES                        521-00-1000-7-0130 04        538,000.00
 21 -HB 2968-SEC 42-SESS OF 2006-                 521-00-1000-6-0130 04

 03 KS CRIMNAL JUSTICE RECOD REHAB RSTOR PJT      521-00-1000-7-0140 04         99,409.50
    -HB 2968-SEC 42-SESS OF 2006-                 521-00-1000-6-0140 04

 01 TREATMENT AND PROGRAMS                        521-00-1000-7-0150 04            991.00
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0150 04
    -HB 2368-SEC 53-SESS OF 2007-

 01 TREATMENT & PROGRAMS-OFFENDER PROGRAMS        521-00-1000-7-0151 04      2,103,535.00
    -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0151 04
                                                  521-00-1000-5-0151 04
                                                  521-00-1000-4-0151 04

 01 TREATMNT/PGMS-MEDICAL & MENTAL                521-00-1000-7-0152 04     41,989,547.00
    -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0152 04
    -STATE FINANCE COUNCIL RESOLUTION 06-548      521-00-1000-5-0152 04

 01 TREATMNT/PGMS-INMATE BENEFIT FUND LOAN        521-00-1000-7-0153 04              0.00
    -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0153 04

 01 TREATMNT/PGMS-KUPI CONTRACT                   521-00-1000-7-0154 04        466,912.00
    -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0154 04
                                                  521-00-1000-5-0154 04

 05 COMMUNITY CORRECTIONS                         521-00-1000-7-0220 04     15,548,912.00
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0220 04

 03 FACILITIES OPERATIONS                         521-00-1000-7-0303 04     13,342,905.00
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0303 04
    -HB 2368-SEC 53-SESS OF 2007-                 521-00-1000-5-0303 04

 01 DEBT SERV PYMT FOR ELLSWORTH WORK FAC.        521-00-1000-7-0320 04      1,622,000.00
    -SB  480-SEC 149-SESS OF 2006-                521-00-1000-6-0320 04

 01 DEBT SERV PYMT-REC & DIAG UNIT RELOCATN       521-00-1000-7-0340 04        841,000.00
    -SB  480-SEC 149-SESS OF 2006-                521-00-1000-6-0340 04
    -HB 2968-SEC 42-SESS OF 2006-
    -HB 2368-SEC 53-SESS OF 2007-

 01 DEBT SERV PYMT-TOPEKA & LANSING CORR FAC      521-00-1000-6-0350 04              0.00
    -ACCOUNT CLOSED-

 01 LOCAL JAIL PAYMENTS                           521-00-1000-7-0510 04      1,361,000.00
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0510 04
 22 -HB 2368-SEC 53-SESS OF 2007-                 521-00-1000-5-0510 04

 03 DAY REPORTING CENTERS & REENTRY PROGRAMS      521-00-1000-7-0520 04      2,263,404.27
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0520 04
    -HB 2368-SEC 53-SESS OF 2007-                 521-00-1000-5-0520 04

 01 DEBT SRVC PYMT WICHITA WRF BOND ISSUE         521-00-1000-6-0580 04              0.00
    -ACCOUNT CLOSED-

 05 CENT ADMIN OPS & PAROLE/POST RELEASE OPS      521-00-1000-7-0603 04     18,113,877.00
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0603 04
    -SB  480-SEC 128-SESS OF 2006-                521-00-1000-5-0603 04
    -HB 2968-SEC 42-SESS OF 2006-                 521-00-1000-4-0603 04
    -STATE FINANCE COUNCIL RESOLUTION 06-548      521-00-1000-3-0603 04
    -HB 2368-SEC 53-SESS OF 2007-

    CENT ADMIN PAROLE/POST RLSE OPS-OFF HOSP      521-00-1000-7-0604 04          2,000.00
    -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0604 04

    KSIP-EXPEND-CTRL ADM & PAROLE/POST REL        521-00-1000-7-0609 04         16,002.10
 03                                               521-00-1000-6-0609 04
                                                  521-00-1000-5-0609 04

 01 DEBT SERVICE PYMT REV REFUNDING BOND ISS      521-00-1000-7-0700 04        577,303.00
    -SB  480-SEC 149-SESS OF 2006-                521-00-1000-6-0700 04

 05 CONSERVATION CAMP FOR FEMALE OFFENDERS        521-00-1000-7-0800 04      1,008,451.00
 21 -SB  480-SEC 108-SESS OF 2006-                521-00-1000-6-0800 04
                                                  521-00-1000-5-0800 04

    SUPERVISON FEES FUND                          521-00-2116-7-2100 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-2116-6-2100 04
                                                  521-00-2116-5-2100 04

    ALCOHOL AND DRUG ABUSE TREATMENT FUND         521-00-2339-7-2110 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-2339-6-2110 04
    -K.S.A. 8-1567(T)-                            521-00-2339-5-2110 04

 10 GENERAL FEES FUND                             521-00-2427-7-2450 04
 20 -SB  480-SEC 108-SESS OF 2006-                521-00-2427-6-2450 04
                                                  521-00-2427-5-2450 04

    STATE FORFEITURE FUND                         521-00-2460-7-2400 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-2460-6-2400 04
    -K.S.A. 60-4117(D)(1)-

    SEDGWICK COUNTY REENTRY PROGRAM FUND          521-00-2680-7-2600 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-2680-6-2600 04

    JEHT REENTRY PROGRAM FUND                     521-00-2699-7-2650 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-2699-6-2650 04

    WYANDOTTE COUNTY REENTRY PROGRAM FUND         521-00-2711-7-2700 04
    -SB  480-SEC 108-SESS OF 2006-

    RESIDENTL SUBSTANCE ABUSE TREATMT-FED FD      521-00-3006-7-3100 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3006-6-3100 04
                                                  521-00-3006-5-3100 04

    CHAPTER I-FEDERAL FUND                        521-00-3009-7-3150 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3009-6-3150 04
                                                  521-00-3009-5-3150 04

    VIOLENT OFFENDER INCAR/SENTENCE-FED FUND      521-00-3011-7-3500 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3011-6-3500 04
                                                  521-00-3011-5-3500 04

    VIOLENT OFF INCAR FFD-DAY REPORTING CTRS      521-00-3011-7-3505 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3011-6-3505 04
                                                  521-00-3011-5-3505 04

    JUSTICE ASSISTANCE-FEDERAL FUND               521-00-3061-7-3400 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3061-6-3400 04
                                                  521-00-3061-5-3400 04

    ASSET FORFEITURE-FEDERAL FUND                 521-00-3062-6-3600 04
    -ACCOUNT CLOSED-


    OTHER FEDERAL GRANTS FUND                     521-00-3063-7-3700 04              0.00
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3700 04

    OFG FUND-TRANSITION TRAINING PROGRAM          521-00-3063-7-3701 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3701 04
                                                  521-00-3063-5-3701 04

    OTHER FED GRTS FD-REENTRY PROGRAM             521-00-3063-7-3702 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3702 04
                                                  521-00-3063-5-3702 04

    OTHER FED GRTS FD-SEX OFFENDER MANAGEMNT      521-00-3063-7-3703 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3703 04
                                                  521-00-3063-5-3703 04

    OTHER FED GRTS FD-HOMELAND SECURITY           521-00-3063-7-3704 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3704 04

    OTHER FED GRTS FD-OFFENDER WORKFORCE DEV      521-00-3063-7-3705 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3705 04
                                                  521-00-3063-5-3705 04

    OTHER FED GRTS FD-LITERACY PROGRAMS           521-00-3063-7-3706 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3706 04
                                                  521-00-3063-5-3706 04

    OTHER FED GRTS FD-HOUSING ASSISTANCE          521-00-3063-7-3707 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3063-6-3707 04
                                                  521-00-3063-5-3707 04

    OTHER FED GRTS FD-PRISON RAPE ELIMINATN       521-00-3063-7-3708 04

    CRIMINAL JUSTICE INFORMATION SYSTEM-FED       521-00-3076-6-3350 04
    -ACCOUNT CLOSED-

    VICTIMS OF CRIME ACT FEDERAL FUND             521-00-3260-7-3200 04
    -SB  480-SEC 168-SESS OF 2006-                521-00-3260-6-3200 04

    CARL PERKINS ACT-FEDERAL FUND                 521-00-3698-6-3210 04
    -ACCOUNT CLOSED-

    ALIEN INCARCERATION GRANT FD-FEDERAL          521-00-3943-7-3800 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-3943-6-3800 04
                                                  521-00-3943-5-3800 04

    ST OF KS-DEPT OF CORRECT INMATE BEN FUND      521-00-7950-7-5350 04
    -SB  480-SEC 108-SESS OF 2006-                521-00-7950-6-5350 04
                                                  521-00-7950-5-5350 04

    EL DORADO REC/DIAG UNIT KDFA 2005H-5 P&I      521-00-8509-7-8500 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8509-6-8500 04

    KDFA 2001Q LEASE REVENUE REF BONDS P & I      521-00-8513-7-8851 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8513-6-8851 04

 03 CAP IMPR-ON-CALL ENGINEERING CONTRACT         521-00-8600-7-8001 04          2,034.09
    -SB  480-SEC 171-SESS OF 2006-                521-00-8600-6-8001 04
                                                  521-00-8600-5-8001 04
                                                  521-00-8600-4-8001 04

 03 CAP IMPR-ON-ARCHITECTS ON-CALL CONTRACT       521-00-8600-7-8002 04          5,312.39
    -SB  480-SEC 171-SESS OF 2006-                521-00-8600-6-8002 04
                                                  521-00-8600-5-8002 04

 03 CAP IMPR-R & R -AERIAL SURVEY ROOFING         521-00-8600-7-8003 04         21,950.00
    -SB  480-SEC 171-SESS OF 2006-

 01 DEBT SERVICE-REVENUE REFUNDING BOND ISS       521-00-8600-7-8150 04      1,689,697.00
    -SB  480-SEC 149-SESS OF 2006-                521-00-8600-6-8150 04

 03 CAP IMPROVMTS-REHAB & REPAIR CORR INSTNS      521-00-8600-7-8240 04      1,065,718.42
    -SB  480-SEC 149-SESS OF 2006-                521-00-8600-6-8240 04

 01 CAP IMPR-ON-CALL ARCHITECTURAL CONTRACT       521-00-8600-6-8402 04              0.00
    -ACCOUNT CLOSED-

 01 CAP IMPR-ON-CALL ENGINEERING CONTRACT         521-00-8600-6-8403 04              0.00
    -ACCOUNT CLOSED-

 01 CAP IMPR-ON-ARCHITECTS ON-CALL CONTRACT       521-00-8600-6-8601 04              0.00
    -ACCOUNT CLOSED-

 03 CAP IMPR-MONITORING WELL CONT. SITE           521-00-8600-7-8901 04              0.00

    -SB  480-SEC 149-SESS OF 2006-                521-00-8600-6-8901 04

    KDFA REFUNDING LEASE REVENUE BDS-1999A-1      521-00-8856-7-8750 04              0.00
    -SB  480-SEC 169-SESS OF 2006-                521-00-8856-6-8750 04

    KDFA REFUNDING LEASE REV BDS P&I-1999A-1      521-00-8856-7-8751 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8856-6-8751 04

    KDFA REFUNDING LEASE REV BDS RES-1999A-1      521-00-8856-7-8752 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8856-6-8752 04

    KDFA REFUNDING LEASE REVENUE BDS-1999A-2      521-00-8857-7-8760 04              0.00
    -SB  480-SEC 169-SESS OF 2006-                521-00-8857-6-8760 04

    KDFA REF LEASE REV ELLSWORTH P&I-1999A-2      521-00-8857-7-8761 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8857-6-8761 04

    KDFA REF LEAS REV LABETTE CO P&I-1999A-2      521-00-8857-7-8763 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8857-6-8763 04

    KDFA LEASE REVENUE BONDS-SERIES 1999H         521-00-8859-7-8770 04              0.00
    -SB  480-SEC 169-SESS OF 2006-                521-00-8859-6-8770 04

    KDFA LEASE REV BDS PRIN & INT ACCT-1999H      521-00-8859-7-8771 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8859-6-8771 04

    KDFA LEASE REV BDS RESERVE ACCOUNT-1999H      521-00-8859-7-8772 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8859-6-8772 04

    KDFA LEASE REV BDS PRIN & INT ACCT-2000R      521-00-8861-7-8781 04
    -SB  480-SEC 169-SESS OF 2006-                521-00-8861-6-8781 04

    CREDIT CARD CLEARING FUND                     521-00-9429-7-9400 04
    -K.S.A. 75-30,100-                            521-00-9429-6-9400 04


 01 THE UNENCUMBERED BALANCE AT JUNE 30, 2006, IS
    LAPSED.

 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2006, 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, 2006, IS REAPPROPRIATED TO THE
    DESIGNATED ACCOUNT SUBJECT TO THE STATED
    EXPENDITURE LIMITATION.

         ACCOUNT NUMBER   REAPPROPRIATED TO   REAPP. LIMIT
        521-1000-06-0220  521-1000-07-0220 $          0.00
        521-1000-06-0603  521-1000-07-0603            0.00
        521-1000-06-0800  521-1000-07-0800            0.00

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

 20 ON JULY 1, 2006 AND ON OCTOBER 1, 2006, 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, 2007, THE
    SECRETARY OF CORRECTIONS, WITH THE APPROVAL OF
    THE DIRECTOR OF BUDGET, MAY TRANSFER ANY ITEM OF
    APPROPRIATION FOR FISCAL YEAR 2007, 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 2007 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.