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.