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      367-04-1000-8-1003 03        852,438.00
 23 -HB 2368-SEC 131-SESS OF 2007-                367-04-1000-7-1003 03
 25

 03 COOPERATIVE EXTENSION SERV-INCL OFF HOSP      367-04-1000-8-1020 03     20,787,802.00
 25 -HB 2368-SEC 131-SESS OF 2007-                367-04-1000-7-1020 03
                                                  367-04-1000-6-1020 03
                                                  367-04-1000-5-1020 03
                                                  367-04-1000-4-1020 03
                                                  367-04-1000-3-1020 03
                                                  367-04-1000-2-1020 03
                                                  367-04-1000-8-1020 03

 03 AGRICULTURAL EXPER STATIONS-INCL OFF HOS      367-04-1000-8-1030 03     33,167,386.00
 25 -HB 2368-SEC 131-SESS OF 2007-                367-04-1000-7-1030 03
                                                  367-04-1000-6-1030 03
                                                  367-04-1000-5-1030 03
                                                  367-04-1000-4-1030 03
                                                  367-04-1000-3-1030 03
                                                  367-04-1000-2-1030 03

    SEDIF-AGRICULTURAL EXPERIMENT STATIONS        367-04-1900-8-1900 03        300,000.00
    -HB 2368-SEC 131-SESS OF 2007-                367-04-1900-7-1900 03

    FERTILIZER RESEARCH FUND                      367-04-2263-8-1150 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-2263-7-1150 03
    -K.S.A. 2-1221-                               367-04-2263-6-1150 03

    AGRICULTURAL LAND USE-VALUE FUND              367-04-2364-8-1180 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-2364-7-1180 03

 26 FACULTY OF DISTINCTION MATCHING FUND          367-04-2479-8-1190 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-2479-7-1190 03

 29 DEFERRED MAINTENANCE SUPPORT FUND             367-04-2491-8-1491 03
 31 -HB 2968-SEC 31-SESS OF 2006-                 367-04-2491-7-1491 03
 32

 22 RESTRICTED FEES FUND                          367-04-2697-8-1100 03
 31 -HB 2368-SEC 131-SESS OF 2007-                367-04-2697-7-1100 03
                                                  367-04-2697-6-1100 03
                                                  367-04-2697-5-1100 03
                                                  367-04-2697-4-1100 03

 33 INFRASTRUCTURE MAINTENANCE FUND               367-04-2844-8-1140 03
    -HB 2237-SEC 20-SESS OF 2007-
    -DOB AND KLRD JOINT LETTER DATED 6/1/07-

 32 SPONSORED RESEARCH OVERHEAD FUND              367-04-2921-8-1200 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-2921-7-1200 03
                                                  367-04-2921-6-1200 03
                                                  367-04-2921-5-1200 03
                                                  367-04-2921-4-1200 03

    FEDERAL EXTENSION FUND                        367-04-3044-8-1300 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3044-7-1300 03
                                                  367-04-3044-6-1300 03
                                                  367-04-3044-5-1300 03

    FEDERAL EXPERIMENTAL STATION FUND             367-04-3046-8-1320 03              0.00
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3046-7-1320 03

    FEDERAL EXPERIMENTAL STATION FD-HATCH         367-04-3046-8-1321 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3046-7-1321 03
                                                  367-04-3046-6-1321 03
                                                  367-04-3046-5-1321 03

    FEDERAL EXPERIMENTAL STATION-RESEARCH         367-04-3046-8-1322 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3046-7-1322 03
                                                  367-04-3046-6-1322 03

    FED EXPER STATION FD-MCINTIRE STENNIS         367-04-3046-8-1323 03

    -HB 2368-SEC 131-SESS OF 2007-                367-04-3046-7-1323 03
                                                  367-04-3046-6-1323 03

    SMITH-LEVER SPECIAL PROGRAM GRANT-FED FD      367-04-3047-8-1330 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3047-7-1330 03
                                                  367-04-3047-6-1330 03

    UNIVERSITY FEDERAL FUND-AG RESEARCH           367-04-3144-8-1340 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3144-7-1340 03
                                                  367-04-3144-6-1340 03
                                                  367-04-3144-5-1340 03
                                                  367-04-3144-4-1340 03
                                                  367-04-3144-3-1340 03
                                                  367-04-3144-2-1340 03

    UNIVERSITY FEDERAL FUND-ANIMAL HEALTH         367-04-3144-8-1341 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3144-7-1341 03
                                                  367-04-3144-6-1341 03

    FEDERAL AWARDS-ADVANCE PAYMENTS               367-04-3872-8-1360 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-3872-7-1360 03
                                                  367-04-3872-6-1360 03
                                                  367-04-3872-5-1360 03
                                                  367-04-3872-4-1360 03

    KS ARTIFICIAL BREEDING SRV UNIT FEES FND      367-04-5104-8-1400 03
    -HB 2368-SEC 131-SESS OF 2007-                367-04-5104-7-1400 03


 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2007, IF IN
    EXCESS OF $100.00, IS REAPPROPRIATED TO THE
    SAME ACCOUNT.

 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).

 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.


 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.

 32 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 SPONSORED PROJECT OVER-
    HEAD 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.