STATE OF KANSAS
DEPARTMENT OF ADMINISTRATION
FISCAL YEAR 2008 CENTRAL CHART OF ACCOUNTS
DIVISION OF ACCOUNTS AND REPORTS
(JULY 1, 2007 TO JUNE 30, 2008)
KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM REV. 05/05/08
PROGRAM CODES
01000. OPERATIONS
01010. ADMINISTRATION
01980. DATA PROCESSING
70000. PUBLIC EMPLOYEE RETIREMENT BENEFITS
71000. ASSUMPTION OF LOCAL EMPLOYER COSTS
72000. REFUNDS
73000. INVESTMENTS
73010. INVESTMENTS OF NON-PENSION FUNDS
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
01 13TH RETIREMENT CHECK-DEBT SERVICE 365-00-1000-8-0100 01 3,214,217.00
-HB 2368-SEC 103-SESS OF 2007- 365-00-1000-7-0100 01
ACTUARIAL COST SB 270 BENEFIT ENHANCEMNT 365-00-1000-7-0200 01 0.00
-ACCOUNT CLOSED-
REIMBURSEMENT-POSTRETIREMNT BENFIT PAYMT 365-00-1000-8-0300 01 7,000,000.00
-SB 362-SEC 18-SESS OF 2007-
-SB 534-SEC 12-SESS OF 2008-
GENERAL FUND RECEIPT ONLY 365-00-1000-7-9559 01 0.00
-ACCOUNT CLOSED-
21 NON-RETIREMENT ADMINISTRATION FUND 365-00-2277-8-2200 01 0.00
-HB 2368-SEC 103-SESS OF 2007- 365-00-2277-7-2200 01
NON-RET ADMIN FD-AGENCY OPERATIONS 365-00-2277-8-2210 01 81,773.00
-HB 2368-SEC 103-SESS OF 2007- 365-00-2277-7-2210 01
-STATE FINANCE COUNCIL RESOLUTION 07-565 365-00-2277-6-2210 01
NON-RET ADMIN FD-INVESTMENT RELATED EXP 365-00-2277-8-2220 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-2277-7-2220 01
365-00-2277-6-2220 01
25 KPERS DEFERRED COMPENSATION FEES FUND 365-00-2376-8-2300 01
-SB 357-SEC 7-SESS OF 2007-
20 KANSAS ENDOWMENT FOR YOUTH FUND 365-00-7000-8-2000 01 0.00
21 -SB 357-SEC 7-SESS OF 2007- 365-00-7000-7-2000 01
27 -K.S.A. 38-2101-
-SB 534-SEC 12-SESS OF 2008-
26 KS ENDWMNT FOR YOUTH-STRATEGIC CONTRBTN 365-00-7000-8-2005 01 0.00
-SB 357-SEC 7-SESS OF 2007-
23 KDFA SERIES 2003H BOND DEBT SERVICE FUND 365-00-7001-8-2100 01
-SB 357-SEC 7-SESS OF 2007- 365-00-7001-7-2100 01
-K.S.A. 74-49,131-
22 KANSAS PUBLIC EMPLOYEES RETIREMENT FUND 365-00-7002-8-7000 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-7000 01
-K.S.A. 74-4921- 365-00-7002-6-7000 01
-K.S.A. 74-4939-
10 KPER FUND-AGENCY OPERATIONS 365-00-7002-8-7400 01 8,241,003.00
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-7400 01
-STATE FINANCE COUNCIL RESOLUTION 07-565 365-00-7002-6-7400 01
365-00-7002-5-7400 01
KPERS-AUDIT SERVICES TRANSFER 365-00-7002-8-7405 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-7405 01
03 KSIP-KPER FUND-AGENCY OPERATIONS 365-00-7002-8-7409 01 45,819.66
-HB 2368-SEC 158-SESS OF 2007- 365-00-7002-7-7409 01
365-00-7002-6-7409 01
KPER-FEDERAL WITHHOLDING TAX REMITTANCES 365-00-7002-8-7500 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-7500 01
KPER-TECHNOLOGY PROJECT 365-00-7002-8-7800 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-7800 01
365-00-7002-6-7800 01
KPER-INVESTMENT RELATED EXPENSES 365-00-7002-8-8000 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8000 01
KPER-IRE-DIRECT PLACEMENT MNGMNT 365-00-7002-8-8010 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8010 01
KPER-IRE-REAL ESTATE MGMNT FEES 365-00-7002-8-8020 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8020 01
365-00-7002-6-8020 01
KPER-IRE-PUBLIC TRADED SEC MGMT 365-00-7002-8-8030 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8030 01
365-00-7002-6-8030 01
KPER-IRE-DIRECT PLACE INVEST PRG 365-00-7002-8-8040 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8040 01
KPER-IRE-CUSTODIAL BANK FEES 365-00-7002-8-8050 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8050 01
365-00-7002-6-8050 01
KPER-IRE-INVEST CONSULTANT FEES 365-00-7002-8-8060 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8060 01
365-00-7002-6-8060 01
KPER-IRE-INVEST REL LITIGATION 365-00-7002-8-8070 01
-HB 2368-SEC 103-SESS OF 2007- 365-00-7002-7-8070 01
21 FAMILY & CHILDREN ENDOW ACCT-INVEST FUND 365-00-7010-8-4000 01
-SB 357-SEC 7-SESS OF 2007- 365-00-7010-7-4000 01
-K.S.A. 38-1808(E)-
OPTIONAL DEATH BENEFIT PLAN RESERVE FUND 365-00-7357-8-9100 01
-SB 357-SEC 7-SESS OF 2007- 365-00-7357-7-9100 01
-K.S.A. 74-4927(6)-
GROUP INSURANCE RESERVE FUND 365-00-7358-8-9200 01
-SB 357-SEC 7-SESS OF 2007- 365-00-7358-7-9200 01
-K.S.A. 74-4927(4)(A)- 365-00-7358-5-9200 01
KPERS KDFA SER 2003H REVENUE BOND FUND 365-00-7528-8-5000 01 0.00
-HB 2368-SEC 212-SESS OF 2007- 365-00-7528-7-5000 01
KPERS KDFA SER 2003H PRIN & INT ACCOUNT 365-00-7528-8-5003 01
-HB 2368-SEC 212-SESS OF 2007- 365-00-7528-7-5003 01
KPERS KDFA SER 2003H INTEREST RESERVE 365-00-7528-8-5004 01
-HB 2368-SEC 212-SESS OF 2007- 365-00-7528-7-5004 01
21 SENIOR SERVICES TRUST FUND 365-00-7550-8-7600 01
24 -SB 357-SEC 7-SESS OF 2007- 365-00-7550-7-7600 01
-K.S.A. 75-4266-
KPERS REFUND FUND 365-00-7738-7-6100 01 0.00
-ACCOUNT CLOSED-
STATE SCHOOL RETIREMENT CLEARING FUND 365-00-9019-7-9000 01
-ACCOUNT CLOSED-
CREDIT CARD CLEARING FUND 365-00-9410-8-9400 01
-K.S.A. 75-30,100- 365-00-9410-7-9400 01
01 THE UNENCUMBERED BALANCE AT JUNE 30, 2007, IS
LAPSED.
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2007, IF IN
EXCESS OF $100.00, IS REAPPROPRIATED TO THE
SAME ACCOUNT.
10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE
FROM THE KANSAS PUBLIC EMPLOYEES RETIREMENT FUND
AGENCY OPERATIONS ACCOUNT.
20 ON JULY 1 OF EACH FISCAL YEAR, OR AS SOON
THEREAFTER, AS MONEYS ARE AVAILABLE, THE DIRECTOR
OF ACCOUNTS & REPORTS SHALL TRANSFER FROM THE
KANSAS ENDOWMENT FOR YOUTH FUND TO THE SRS
CHILDRENS INITIATIVES FUND, THE AMOUNT EQUAL TO
102.5% OF THE AMOUNT TRANSFERRED FROM THE KANSAS
ENDOWMENT FOR YOUTH FUND TO THE SRS CHILDRENS
INITIATIVES FUND PURSUANT TO K.S.A. 38-2102(D).
EFFECTIVE FOR FY 2008, THE AMOUNT TO BE
TRANSFERRED IS $47,721,081.
HB 2368, SEC 103E, SESS OF 2007
21 THE EXECUTIVE OFFICER OF THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM SHALL CERTIFY TO THE
DIRECTOR OF ACCOUNTS & REPORTS THE AMOUNT OF
MONEYS TO TRANSFER FROM THE KANSAS ENDOWMENT FOR
YOUTH FUND, THE SENIOR SERVICES TRUST FUND, THE
FAMILY & CHILDREN ENDOWMENT ACCOUNT-FAMILY AND
CHILDREN INVESTMENT FUND, AND THE UNCLAIMED
PROPERTY ACCOUNT OF THE STATE GENERAL FUND FOR
THE PURPOSE OF REIMBURSING THE COSTS OF NON-
RETIREMENT RELATED ADMINISTRATIVE ACTIVITIES
AND INVESTMENT RELATED EXPENSES FOR MANAGING
SUCH FUNDS IN ACCORDANCE WITH K.S.A. 74-4909B AND
AMENDMENTS THERETO.
22 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
OF THE DEPARTMENT OF EDUCATION TO THE KANSAS
PUBLIC EMPLOYEES RETIREMENT FUND. K.S.A. 74-4939.
23 THE EXECUTIVE DIRECTOR OF THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM SHALL CERTIFY TO THE
DIRECTOR OF ACCOUNTS & REPORTS NO LATER THAN JUNE
30, 2008, THE AMOUNT TO TRANSFER TO THE STATE
GENERAL FUND FOR REIMBURSEMENT OF BOND DEBT
SERVICE PAYMENTS AUTHORIZED IN FY 2008.
HB 2368, SEC 103, SESS OF 2007
24 AFTER IGT TRANSFERS PURSUANT TO K.S.A. 75-4265,
SECTIONS (D)(2) AND (E), ANY REMAINING AMOUNTS
SHALL BE TRANSFERRED BY THE DIRECTOR OF ACCOUNTS
AND REPORTS AS FOLLOWS: 70% TO THE SENIOR SERVICES
TRUST FUND OF KPERS, 5% TO THE LONG-TERM CARE LOAN
AND GRANT FUND OF THE DEPARTMENT ON AGING AND 25%
TO THE STATE MEDICAID MATCH FUND OF SRS AND AGING
SPECIFIED BY APPROPRIATION ACTS. NO TRANSFERS
SHALL BE MADE DURING FISCAL YEAR 2008. HB 2368-SEC
SEC 191A-SESS OF 2007.
25 ON JANUARY 1, 2008, OR AS SOON THEREAFTER AS
MONEYS ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS
AND REPORTS SHALL TRANSFER ALL MONEYS FROM THE
DEFERRED COMPENSATION FEES FUND OF THE DEPARTMENT
OF ADMINISTRATION TO THE KANSAS PUBLIC EMPLOYEES
DEFERRED COMPENSATION FEES FUND OF THE KANSAS
PUBLIC EMPLOYEES RETIREMENT SYSTEM AND ALL
LIABILITIES OF THE DEFERRED COMPENSATION FEES
FUND OF THE DEPT OF ADMINISTRATION ARE HEREBY
TRANSFERRED TO AND IMPOSED ON THE KANSAS PUBLIC
EMPLOYEES DEFERRED COMPENSATION FEES FUND OF THE
KANSAS PUBLIC EMPLYEES RETIREMENT SYSTEM.
SB 357, SEC 7, SESS OF 2007
26 AMOUNTS ALLOCATED TO KANSAS FROM THE STRATEGIC
CONTRIBUTION FUND ESTABLISHED UNDER THE MASTER
SETTLEMENT AGREEMENT DURING THE FISCAL YEAR ENDING
JUNE 30, 2008, SHALL NOT BE DEPOSITED IN THE
KANSAS ENDOWMENT FOR YOUTH-STRATEGIC CONTRIBUTION
ACCOUNT AS SPECIFICALLY AUTHORIZED BY ACT OF THE
LEGISLATURE DURING THE 2008 REGULAR SESSION, THE
AMOUNT TRANSFERRED OR EXPENDED FROM THE KANSAS
ENDOWMENT FOR YOUTH FUND DURING FISCAL YEAR 2008
SHALL NOT INCLUDE ANY AMOUNT ATTRIBUTABLE TO
REVENUES FROM THE STRATEGIC CONTRIBUTION FUND.
SB 357, SEC 7, SESS OF 2007
27 ON THE EFFECTIVE DATE OF SB 534, OR AS SOON
THEREAFTER AS MONEYS ARE AVAILABLE, THE DIRECTOR
OF ACCOUNTS & REPORTS SHALL TRANSFER $7,924,496
FROM THE KANSAS ENDOWMENT FOR YOUTH FUND TO THE
SRS CHILDRENS INITIATIVES FUND. SB 534-SEC 12-
SESS OF 2008.