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 STATE UNIVERSITY REV. 05/05/08
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP 367-02-1000-8-5003 03 11,081,788.00
23 -HB 2368-SEC 132-SESS OF 2007- 367-02-1000-7-5003 03
25 367-02-1000-6-5003 03
03 VETERINARY TRAINING PROGRAM FOR RURAL KS 367-02-1000-8-5013 03 200,000.00
25 -HB 2368-SEC 132-SESS OF 2007- 367-02-1000-7-5013 03
21 GENERAL FEES FUND 367-02-2129-8-5500 03
22 -HB 2368-SEC 132-SESS OF 2007- 367-02-2129-7-5500 03
30 367-02-2129-6-5500 03
367-02-2129-5-5500 03
26 FACULTY OF DISTINCTION MATCHING FUND 367-02-2478-8-5220 03
-HB 2368-SEC 132-SESS OF 2007- 367-02-2478-7-5220 03
29 DEFERRED MAINTENANCE SUPPORT FUND 367-02-2490-8-5490 03
30 -HB 2968-SEC 23-SESS OF 2006- 367-02-2490-7-5490 03
31
22 RESTRICTED FEES FUND 367-02-2590-8-5530 03
31 -HB 2368-SEC 132-SESS OF 2007- 367-02-2590-7-5530 03
367-02-2590-6-5530 03
33 INFRASTRUCTURE MAINTENANCE FUND 367-02-2843-8-5540 03
-HB 2237-SEC 20-SESS OF 2007-
-DOB AND KLRD JOINT LETTER DATED 6/1/07-
UNIVERSITY FEDERAL FUND-VET MED CENTER 367-02-3143-8-5140 03
-HB 2368-SEC 132-SESS OF 2007- 367-02-3143-7-5140 03
HOSPITAL AND DIAGNOSTIC LAB REVENUE FUND 367-02-5160-8-5300 03
-HB 2368-SEC 132-SESS OF 2007- 367-02-5160-7-5300 03
367-02-5160-6-5300 03
367-02-5160-5-5300 03
HOSP/DIAG LAB REVENUE-SERV/TEST/SUPPLY 367-02-5160-8-5309 03
-HB 2368-SEC 132-SESS OF 2007- 367-02-5160-7-5309 03
21 HEALTH PROFESSIONS STUDENT LOAN FUND 367-02-7521-8-5710 03
-HB 2368-SEC 132-SESS OF 2007- 367-02-7521-7-5710 03
03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP 367-02-8001-8-8319 03 0.00
27 -HB 2368-SEC 215-SESS OF 2007- 367-02-8001-7-8319 03
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2007, IF IN
EXCESS OF $100.00, IS REAPPROPRIATED TO THE
SAME ACCOUNT.
21 ON JULY 1, 2007, OR AS SOON THEREAFTER AS MONEYS
ARE AVAILABLE, THE DIRECTOR OF ACCOUNT & REPORTS
SHALL TRANSFER AN AMOUNT SPECIFIED BY THE
PRESIDENT OF KANSAS STATE UNIVERSITY OF NOT TO
EXCEED $15,000 FROM THE GENERAL FEES FUND TO THE
HEALTH PROFESSIONS STUDENT LOAN FUND.
HB2368-SEC 132-SESS OF 2007.
22 DURING THE FISCAL YEAR ENDING JUNE 30, 2008, NOT
WITHSTANDING THE PROVISIONS OF K.S.A. 76-719, AS
AMENDED BY SECTION 11 OF 2006 HOUSE SUBSTITUTE FOR
SB85, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
NOT TRANSFER ANY AMOUNT FROM THE STATE GENERAL
FUND TO THE GENERAL FEES FUND OR TO THE RESTRICTED
FEES FUND. HB2968-SEC 26-SESS OF 2006.
23 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE OPERATING GRANT ACCOUNT
OF THE STATE GENERAL FUND OF THE BOARD OF REGENTS
TO ANY APPROPRIATE STATE GENERAL FUND ACCOUNT OF
ANY STATE EDUCATIONAL INSTITUTION UNDER CONTROL
AND SUPERVISION OF THE STATE BOARD OF REGENTS; THE
STATE BOARD OF REGENTS SHALL CERTIFY EACH SUCH
TRANSFER TO THE DIRECTOR OF ACCOUNTS AND REPORTS
AND TRANSMIT A COPY TO THE DIRECTOR OF THE BUDGET
AND TO THE DIRECTOR OF LEGISLATIVE RESEARCH.
HB2368-SEC 138-SESS OF 2007.
25 DURING THE FISCAL YEAR ENDING JUNE 30, 2008, THE
BOARD OF REGENTS, WITH THE APPROVAL OF THE
DIRECTOR OF THE BUDGET, MAY TRANSFER ANY ITEM OF
APPROPRIATION FOR FISCAL YEAR 2008, FROM ANY
ACCOUNT OF THE STATE GENERAL FUND TO ANY OTHER
ACCOUNT OF THE STATE GENERAL FUND OF ANY REGENTS
INSTITUTION. EACH SUCH TRANSFER SHALL BE
CERTIFIED TO THE DIRECTOR OF ACCOUNTS & REPORTS
AND A COPY SHALL BE SENT TO THE LEGISLATIVE
RESEARCH DEPARTMENT. HB2368-SEC 138-SESS OF 2007.
26 THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
FROM THE STATE GENERAL FUND, THE AMOUNT DETERMINED
BY THE DIRECTOR OF ACCOUNTS & REPORTS TO BE THE
EARNINGS EQUIVALENT AWARD FOR QUALIFYING GIFTS TO
THE FACULTY OF DISTINCTION MATCHING FUND. ALL SUCH
TRANSFERS MADE SHALL BE CONSIDERED DEMAND
TRANSFERS EXCEPT THAT DURING THE FISCAL YEARS
ENDING JUNE 30, 2007 AND JUNE 30, 2008, SHALL BE
CONSIDERED REVENUE TRANSFERS FROM THE STATE
GENERAL FUND. K.S.A. 76-775(A).
27 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
TRANSFER MONEYS FROM THE REHABILITATION AND REPAIR
PROJECTS, AMERICANS WITH DISABILITIES ACT
COMPLIANCE PROJECTS, STATE FIRE MARSHAL CODE
COMPLIANCE PROJECTS, AND IMPROVEMENTS TO CLASSROOM
PROJECTS FOR INSTITUTIONS OF HIGHER EDUCATION
ACCOUNT TO ACCOUNTS OF THE KANSAS EDUCATIONAL
BUILDING FUND OF ANY INSTITUTION UNDER THE CONTROL
AND SUPERVISION OF THE STATE BOARD OF REGENTS TO
BE EXPENDED BY THE INSTITUTION FOR PROJECTS
APPROVED BY THE STATE BOARD OF REGENTS. NO
EXPENDITURES SHALL BE MADE FROM ANY SUCH ACCOUNT
UNTIL THE PROPOSED PROJECTS HAVE BEEN REVIEWED
BY THE JOINT COMMITTEE ON STATE BUILDING
CONSTRUCTION. THE STATE BOARD OF REGENTS SHALL
CERTIFY TO THE DIRECTOR OF ACCOUNTS AND REPORTS
EACH SUCH TRANSFER AND SHALL TRANSMIT A COPY OF
EACH SUCH CERTIFICATION TO THE DIRECTOR OF THE
BUDGET AND TO THE DIRECTOR OF THE LEGISLATIVE
RESEARCH DEPARTMENT. HB2368-SEC 181-SESS OF 2007.
29 ON OR BEFORE THE 10TH DAY OF EACH MONTH BEGINNING
DURING FISCAL YEAR 2008, THE DIRECTOR OF ACCOUNTS
AND REPORTS SHALL TRANSFER FROM THE STATE GENERAL
FUND TO THE DEFERRED MAINTENANCE SUPPORT FUND THE
AVERAGE DAILY BALANCE INTEREST EARNINGS OF THE
FUND. HB2968-SEC 26-SESS OF 2006.
30 ON OR BEFORE THE 10TH DAY OF EACH MONTH, THE
DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER
FROM THE STATE GENERAL FUND TO THE DEFERRED
MAINTENANCE SUPPORT FUND THE AVERAGE DAILY BALANCE
INTEREST EARNINGS ON THE GENERAL FEES FUND.
HB2237-SEC 17-SESS OF 2007.
31 ON OR BEFORE THE 10TH DAY OF EACH MONTH, THE
DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER
FROM THE STATE GENERAL FUND TO THE DEFERRED
MAINTENANCE SUPPORT FUND THE AVERAGE DAILY BALANCE
INTEREST EARNINGS ON THE RESTRICTED FEES FUND.
HB2237-SEC 17-SESS OF 2007.
33 DURING THE FISCAL YEAR ENDING JUNE 30, 2008, THE
STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER
MONEYS FROM THE INFRASTRUCTURE MAINTENANCE FUND OF
THE BOARD OF REGENTS TO THE INFRASTRUCTURE
MAINTENANCE FUND OF ANY STATE EDUCATIONAL
INSTITUTION TO BE EXPENDED FOR INFRASTRUCTURE
IMPROVEMENT PROJECTS AFTER FIRST HAVING ADVISED
AND CONSULTED WITH THE JOINT COMMITTEE ON STATE
BUILDING CONSTRUCTION; THE STATE BOARD OF REGENTS
SHALL CERTIFY TO THE DIRECTOR OF ACCOUNTS AND
REPORTS EACH SUCH TRANSFER AND PROVIDE A COPY TO
THE DIRECTOR OF THE BUDGET AND TO THE DIRECTOR OF
LEGISLATIVE RESEARCH. HB2237-SEC 20-SESS OF 2007.