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-