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.