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 EDUCATION                                 REV. 05/11/07
                                        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)       652-00-1000-7-0053 03     10,529,214.10
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0053 03
    -HB 2968-SEC 11-SESS OF 2006-                 652-00-1000-5-0053 03
    -STATE FINANCE COUNCIL RESOLUTION 06-548      652-00-1000-4-0053 03
    -HB 2368-SEC 45-SESS OF 2007-                 652-00-1000-3-0053 03
                                                  652-00-1000-2-0053 03
                                                  652-00-1000-0-0053 03

 03 KPERS-EMPLOYER CONTRIBUTIONS                  652-00-1000-7-0100 03    192,432,369.09
 23 -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0100 03
    -HB 2968-SEC 11-SESS OF 2006-
    -K.S.A. 74-4939-
    -HB 2368-SEC 45-SESS OF 2007-

 01 SCHOOL SAFETY HOTLINE                         652-00-1000-7-0230 03         10,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0230 03

 01 SCHOOL DIST JUV DETENT FAC & FLINT HILLS      652-00-1000-7-0290 03      7,884,815.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0290 03

 01 SCHOOL FOOD ASSISTANCE                        652-00-1000-7-0320 03      2,510,486.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0320 03

 01 DISCRETIONARY GRANTS                          652-00-1000-7-0400 03        505,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0400 03
    -HB 2368-SEC 45-SESS OF 2007-                 652-00-1000-5-0400 03
                                                  652-00-1000-4-0400 03

 01 MENTOR TEACHER PROGRAM GRANTS                 652-00-1000-7-0440 03      1,100,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0440 03

 01 KANSAS FOUND FOR AGRICULTURE PROJ GRANT       652-00-1000-7-0450 03         35,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0450 03

 01 CHALLENGER LEARNING CTR WELLINGTON GRANT      652-00-1000-7-0460 03        300,000.00
    -HB 2968-SEC 11-SESS OF 2006-

 01 EDUC DEAF, BLIND, HANDICAP CHILD PGM AID      652-00-1000-7-0630 03        110,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0630 03

 01 SPECIAL EDUCATION SERVICES AID                652-00-1000-7-0700 03    334,062,313.00
 27 -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0700 03
    -HB 2968-SEC 11-SESS OF 2006-
    -HB 2368-SEC 45-SESS OF 2007-

 01 SPEC ED SER AID-READ RECOVERY TEACH LEAD      652-00-1000-6-0710 03              0.00
    -ACCOUNT CLOSED-

 01 TEACHER PERFORMNC ASSESMNT-INCL OFF HOSP      652-00-1000-7-0750 03        325,000.00
 10 -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0750 03

 03 GOV TEACH EXCELLENCE SCHOLARSHIP & AWARD      652-00-1000-7-0770 03        298,500.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0770 03
                                                  652-00-1000-5-0770 03

 01 PARENT EDUCATION PROGRAM                      652-00-1000-7-0780 03      7,330,966.00
 25 -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0780 03
    -HB 2968-SEC 11-SESS OF 2006-


 01 PARENT EDUC PROG-KANSAS TRAINING MODEL        652-00-1000-7-0783 03         27,500.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0783 03
                                                  652-00-1000-5-0783 03

 01 DECLINING ENROLLMENT STATE AID                652-00-1000-7-0790 03        100,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0790 03

 03 GENERAL STATE AID                             652-00-1000-7-0820 03  2,003,013,379.65
 26 -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0820 03
    -HB 2968-SEC 11-SESS OF 2006-
    -SB  549-SEC 30-SESS OF 2006-

 03 SUPPLEMENTAL GENERAL STATE AID                652-00-1000-7-0840 03    267,447,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0840 03
    -HB 2968-SEC 11-SESS OF 2006-
    -SB  549-SEC 30-SESS OF 2006-
    -HB 2368-SEC 45-SESS OF 2007-

 01 PROFESSIONAL DEVELOPMENT AID                  652-00-1000-7-0860 03      1,750,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0860 03

 01 CAPITAL OUTLAY STATE AID                      652-00-1000-7-0880 03     20,492,154.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-1000-6-0880 03
    -SB  549-SEC 30-SESS OF 2006-

 03 CIF-KS OPTOMETRIC ASSN VISION STUDY GRNT      652-00-2000-7-2500 03        300,000.00
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2000-6-2500 03
                                                  652-00-2000-5-2500 03

 03 CIF-PARENT EDUCATION PROGRAM                  652-00-2000-7-2510 03              0.00
 25 -SB  480-SEC 92-SESS OF 2006-                 652-00-2000-6-2510 03
    -HB 2968-SEC 11-SESS OF 2006-

 03 CIF-GEN STATE AID FOUR-YEAR-OLD-AT-RISK       652-00-2000-7-2520 03              0.00
 26 -SB  480-SEC 92-SESS OF 2006-                 652-00-2000-6-2520 03
    -HB 2968-SEC 11-SESS OF 2006-

 03 CIF-SPECIAL EDUCATION SERVICES AID            652-00-2000-7-2560 03              0.00
 27 -SB  480-SEC 92-SESS OF 2006-                 652-00-2000-6-2560 03
    -HB 2968-SEC 11-SESS OF 2006-

 20 COMMUNITIES IN SCHOOLS PROGRAM FUND           652-00-2221-7-2400 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2221-6-2400 03

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         652-00-2230-7-2010 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2230-6-2010 03
                                                  652-00-2230-5-2010 03
                                                  652-00-2230-4-2010 03

    INTERACTIVE VIDEO FEE FUND                    652-00-2235-7-2080 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2235-6-2080 03

    FEDERAL INDIRECT COST REIMBURSEMENTS          652-00-2312-7-2200 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2312-6-2200 03
                                                  652-00-2312-5-2200 03
                                                  652-00-2312-4-2200 03

    CONVERSION OF MATERIALS AND EQUIP FUND        652-00-2420-7-2020 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2420-6-2020 03

 21 SCHOOL BUS SAFETY FUND                        652-00-2532-7-2300 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2532-6-2300 03
    -K.S.A. 72-7532-                              652-00-2532-5-2300 03
                                                  652-00-2532-4-2300 03

 24 STATE SAFETY FUND                             652-00-2538-7-2030 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2538-6-2030 03
    -K.S.A. 8-267-                                652-00-2538-5-2030 03

    HELPING SCHOOLS LICENSE PLATE PROGRAM FD      652-00-2606-7-2600 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2606-6-2600 03
    -K.S.A. 8-1,154-

 28 MOTORCYCLE SAFETY FUND                        652-00-2633-7-2050 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2633-6-2050 03
    -K.S.A. 8-267-

    CERTIFICATE FEE FUND                          652-00-2723-7-2060 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2723-6-2060 03
    -K.S.A. 72-1387-                              652-00-2723-5-2060 03
                                                  652-00-2723-4-2060 03

    TEACHER AND ADMINISTRATOR FEE FUND            652-00-2728-7-2700 03

    -SB  480-SEC 168-SESS OF 2006-                652-00-2728-6-2700 03
    -K.S.A. 72-1387-

 29 SCHOOL DISTRICT CAPITAL OUTLAY STATE AID      652-00-2860-7-2860 03
    -SB  549-SEC 30-SESS OF 2006-                 652-00-2860-6-2860 03
    -K.S.A. 72-8814C-

    SERVICE CLEARING FUND                         652-00-2869-7-2800 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2869-6-2800 03
                                                  652-00-2869-5-2800 03

 22 SCHOOL DISTRICT CAPITAL IMPROVEMENT FUND      652-00-2880-7-2880 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-2880-6-2880 03
    -K.S.A. 75-2319-

    REIMBURSEMENT FOR SERVICES FUND               652-00-3056-7-3200 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3056-6-3200 03
                                                  652-00-3056-5-3200 03

    EDUC DEPRIVED CHILD-STATE OPS-FED FUND        652-00-3131-7-3130 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3131-6-3130 03
                                                  652-00-3131-5-3130 03
                                                  652-00-3131-4-3130 03
                                                  652-00-3131-3-3130 03

    ESEA CHAPTER II-STATE OPS-FED FUND            652-00-3132-7-3140 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3132-6-3140 03
                                                  652-00-3132-5-3140 03
                                                  652-00-3132-4-3140 03

    FOOD ASSISTANCE FEDERAL FUND                  652-00-3230-7-3020 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3230-6-3020 03
                                                  652-00-3230-5-3020 03
                                                  652-00-3230-4-3020 03

    ELEMENTARY AND SECONDARY SCHOOL AID-FED       652-00-3233-7-3040 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3233-6-3040 03
                                                  652-00-3233-5-3040 03
                                                  652-00-3233-4-3040 03
                                                  652-00-3233-3-3040 03

    EDUCATION OF HANDICAPPED CHILD FUND-FED       652-00-3234-7-3050 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3234-6-3050 03

    SCHOOL RENOVATION GRANTS-FEDERAL FUND         652-00-3236-7-3230 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3236-6-3230 03

    VOCATIONAL ED AMEND ACT OF 1968-FEDERAL       652-00-3240-7-3060 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3240-6-3060 03

    VOCATIONAL ED AMEND ACT-STATE OPERATIONS      652-00-3240-7-3063 03
    -SB  480-SEC 170-SESS OF 2006-                652-00-3240-6-3063 03
                                                  652-00-3240-5-3063 03

    FEDERAL CLASS SIZE REDUCTION FUND             652-00-3250-7-3700 03
    -SB  480-SEC 170-SESS OF 2006-                652-00-3250-6-3700 03

    GOALS 2000 FEDERAL FUND                       652-00-3299-7-3290 03
    -SB  480-SEC 170-SESS OF 2006-                652-00-3299-6-3290 03

    COMMUNITY SERVICE GRANTS-FEDERAL FUND         652-00-3518-7-3880 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3518-6-3880 03

    21ST CENTURY COMM LEARNING CENTER-FED FD      652-00-3519-7-3890 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3519-6-3890 03
                                                  652-00-3519-5-3890 03

    STATE ASSESSMENTS-FEDERAL FUND                652-00-3520-7-3800 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3520-6-3800 03
                                                  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      652-00-3521-7-3810 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3521-6-3810 03

    LANGUAGE ASSISTANCE STATE GRANTS-FED FND      652-00-3522-7-3820 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3522-6-3820 03

    ELEM & SEC SCH AID-FED FD-READING FIRST       652-00-3524-7-3840 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3524-6-3840 03

    ELE & SEC SCH AID-FED FD-READ FRST-ST OP      652-00-3525-7-3850 03

    -SB  480-SEC 92-SESS OF 2006-                 652-00-3525-6-3850 03
                                                  652-00-3525-5-3850 03
                                                  652-00-3525-4-3850 03

    ST GRANTS FOR IMPROV TEACH QUAL-FED FUND      652-00-3526-7-3860 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3526-6-3860 03

    ST GRNTS FOR IMPRV TEACH QUAL-FED-ST OPS      652-00-3527-7-3870 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3527-6-3870 03
                                                  652-00-3527-5-3870 03
                                                  652-00-3527-4-3870 03

    FOOD ASSIST-SCHOOL BREAKFAST PROGRAM-FED      652-00-3529-7-3490 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3529-6-3490 03

    FOOD ASSIST-NATIONAL SCHOOL LUNCH PRGM        652-00-3530-7-3500 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3530-6-3500 03

    FOOD ASSIST-CHILD & ADULT CARE FOOD PRGM      652-00-3531-7-3510 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3531-6-3510 03
                                                  652-00-3531-5-3510 03

    ELEM/SEC SCHOOL AID-EDUC DEPRIVED CHILD       652-00-3532-7-3520 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3532-6-3520 03

    ELEM/SEC SCHOOL AID-EDUC DEP CHILD-LEA'S      652-00-3533-7-3530 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3533-6-3530 03

    EDUC OF HANDICAPPED CHILDREN-STATE OPS        652-00-3534-7-3540 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3534-6-3540 03
                                                  652-00-3534-5-3540 03
                                                  652-00-3534-4-3540 03
                                                  652-00-3534-3-3540 03

    EDUC OF HANDICAPPED CHILDREN-PRE-SCHOOL       652-00-3535-7-3550 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3535-6-3550 03

    EDUC OF HANDIC CHILD-PRE-SCHOOL-STATE OP      652-00-3536-7-3560 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3536-6-3560 03
                                                  652-00-3536-4-3560 03

    ELEM & SECOND SCHOOL AID-FED-MIGRANT ED       652-00-3537-7-3570 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3537-6-3570 03

    ELEM & SEC SCHOOL AID-FED-MIGRANT-ST OPS      652-00-3538-7-3580 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3538-6-3580 03
                                                  652-00-3538-5-3580 03

    VOCATIONAL EDUCATION-TITLE II-FEDERAL FD      652-00-3539-7-3590 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3539-6-3590 03

    VOCATIONAL EDUC-TITLE II-FED-FD-STATE OP      652-00-3540-7-3600 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3540-6-3600 03
                                                  652-00-3540-5-3600 03
                                                  652-00-3540-4-3600 03

    EDUC RESEARCH GRANTS AND PROJ FUND-FED        652-00-3592-7-3070 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3592-6-3070 03
                                                  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       652-00-3708-7-3090 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3708-6-3090 03
                                                  652-00-3708-5-3090 03

    DRUG ABUSE FUND-DEPT OF EDUCATION-FED         652-00-3795-7-3100 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3795-6-3100 03

    DRUG ABUSE FUNDS-FEDERAL-STATE OPERATION      652-00-3799-7-3110 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-3799-6-3110 03
                                                  652-00-3799-5-3110 03

    GOV TEACH EXCL SCHOLARSHIP PRG REPAY FD       652-00-7221-7-7200 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-7221-6-7200 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FUND        652-00-7307-7-5000 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-7307-6-5000 03
    -K.S.A. 72-7518-                              652-00-7307-5-5000 03
                                                  652-00-7307-4-5000 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FD-INT      652-00-7316-7-5100 03
    -SB  480-SEC 168-SESS OF 2006-                652-00-7316-6-5100 03

                                                  652-00-7316-5-5100 03

    STATE SCHOOL DISTRICT FINANCE FUND            652-00-7393-7-7000 03
    -SB  480-SEC 92-SESS OF 2006-                 652-00-7393-6-7000 03
    -K.S.A. 72-6438-

    PARKING DEDUCTION CLEARING FUND               652-00-9239-7-9200 03
    -K.S.A. 75-5536-


 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.

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

 20 ON JULY 1, 2006, 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, 2006, AND QUARTERLY THEREAFTER, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $61,767 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, 2007, 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, 2006, OCTOBER 1, 2006, JANUARY 1, 2007,
    AND APRIL 1, 2007, OR AS SOON THEREAFTER AS MONEYS
    ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER $500,000 FROM THE STATE SAFETY
    FUND TO THE STATE GENERAL FUND.

 25 ON JULY 1, 2006, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER ANY UNENCUMBERED BALANCE
    IN EXCESS OF $100 AS OF JUNE 30, 2006, IN THE
    PARENT EDUCATION PROGRAM ACCOUNT OF THE CHILDREN'S
    INITIATIVES FUND TO THE STATE GENERAL FUND.  THE
    AMOUNT EQUAL TO THE AMOUNT TRANSFERRED IS
    APPROPRIATED IN THE PARENT EDUCATION PROGRAM
    ACCOUNT OF THE STATE GENERAL FUND FOR THE FISCAL
    YEAR ENDING JUNE 30, 2007.

 26 ON JULY 1, 2006, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER THE UNENCUMBERED BALANCE
    IN EXCESS OF $100 AS OF JUNE 30, 2006, IN THE
    GENERAL STATE AID FOUR-YEAR-OLD AT-RISK ACCOUNT
    OF THE CHILDREN'S INITIATIVES FUND TO THE STATE
    GENERAL FUND.  THE AMOUNT EQUAL TO THE AMOUNT
    TRANSFERRED IS APPROPRIATED IN THE GENERAL STATE
    AID ACCOUNT OF THE STATE GENERAL FUND FOR THE
    FISCAL YEAR ENDING JUNE 30, 2007.

 27 ON JULY 1, 2006 THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER THE UNENCUMBERED BALANCE
    IN EXCESS OF $100 AS OF JUNE 30, 2006, IN THE

    SPECIAL EDUCATION SERVICES ACCOUNT OF THE
    CHILDREN'S INITIATIVES FUND TO THE STATE GENERAL
    FUND.  THE AMOUNT EQUAL TO THE AMOUNT TRANSFERRED
    IS APPROPRIATED IN THE SPECIAL EDUCATION SERVICES
    AID ACCOUNT OF THE STATE GENERAL FUND FOR THE
    FISCAL YEAR ENDING JUNE 30, 2007.

 28 ON JULY 1, 2006, 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.

 29 UPON STATE BOARD OF EDUCATION CERTIFICATION,
    THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
    TRANSFER THE AMOUNT OF ENTITLEMENT CALCULATED,
    FOR SCHOOL DISTRICTS WHICH LEVY TAXES PURSUANT TO
    K.S.A. 72-8801, FROM THE STATE GENERAL FUND TO THE
    SCHOOL DISTRICT CAPITAL OUTLAY STATE AID FUND.
    -K.S.A. 72-8814C-