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 RACING AND GAMING COMMISSION REV. 05/05/08 PROGRAM CODES 10000. TRIBAL GAMING REGULATION 60000. EXPANDED LOTTERY ACT REGULATION 70000. RACING OPERATIONS OPERATING FUNDS APPROPRIATION ACCOUNT OR EXPENDITURE FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS RACING OPERATIONS 553-00-1000-7-0103 01 0.00 -ACCOUNT CLOSED- GENERAL FUND RECEIPT ONLY 553-00-1000-7-9559 01 0.00 -ACCOUNT CLOSED- HORSE FAIR RACING BENEFIT FUND 553-00-2296-8-3000 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2296-7-3000 01 -K.S.A. 74-8838- 553-00-2296-6-3000 01 20 TRIBAL GAMING FUND 553-00-2320-8-3700 01 21 -HB 2368-SEC 111-SESS OF 2007- 553-00-2320-7-3700 01 24 -K.S.A. 74-9808- 553-00-2320-6-3700 01 TRIBAL GAMING FUND-OFFICIAL HOSPITALITY 553-00-2320-8-3704 01 1,500.00 -HB 2368-SEC 111-SESS OF 2007- 553-00-2320-7-3704 01 553-00-2320-6-3704 01 TRIBAL GAMING FUND-IOWA TRIBE 553-00-2320-8-3710 01 0.00 -HB 2368-SEC 111-SESS OF 2007- 553-00-2320-7-3710 01 TRIBAL GAMING FD-PRAIRIE BAND POTAWATOMI 553-00-2320-8-3720 01 0.00 -HB 2368-SEC 111-SESS OF 2007- 553-00-2320-7-3720 01 TRIBAL GAMING FD-KICKAPOO TRIBE 553-00-2320-8-3730 01 0.00 -HB 2368-SEC 111-SESS OF 2007- 553-00-2320-7-3730 01 TRIBAL GAMING FD-SAC AND FOX NATION 553-00-2320-8-3740 01 0.00 -HB 2368-SEC 111-SESS OF 2007- 553-00-2320-7-3740 01 KANSAS HORSE BREEDING DEVELOPMENT FUND 553-00-2516-8-2300 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2516-7-2300 01 -K.S.A. 74-8829- SEDGWICK-RACETRACK 553-00-2535-8-2123 01 -SB 357-SEC 10-SESS OF 2007- 553-00-2535-7-2123 01 CRAWFORD-RACETRACK 553-00-2535-8-2135 01 -SB 357-SEC 10-SESS OF 2007- 553-00-2535-7-2135 01 EXPANDED LOTTERY ACT REGULATION FUND 553-00-2535-8-2700 01 -SB 357-SEC 10-SESS OF 2007- TOPEKA-HEADQUARTERS 553-00-2535-8-2701 01 -SB 357-SEC 10-SESS OF 2007- 553-00-2535-7-2701 01 WYANDOTTE-RACETRACK 553-00-2535-8-2721 01 -SB 357-SEC 10-SESS OF 2007- 553-00-2535-7-2721 01 LIVE HORSE RACING PURSE SUPPLEMENT FUND 553-00-2546-8-2800 01 -SB 357-SEC 10-SESS OF 2007- -SB 066-SEC 36-SESS OF 2007- LIVE GREYHOUND RACING PURSE SUPPLEMNT FD 553-00-2557-8-2900 01 -SB 357-SEC 10-SESS OF 2007- -SB 066-SEC 36-SESS OF 2007- 22 GREYHOUND PROMOTION & DEVELOPMENT FUND 553-00-2561-8-3100 01 -SB 357-SEC 10-SESS OF 2007- -SB 066-SEC 54-SESS OF 2007- -SB 534-SEC 16-SESS OF 2008- RACING INVESTIGATIVE EXPENSE FUND 553-00-2570-8-2400 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2570-7-2400 01 -K.S.A. 74-8835- 22 KANSAS GREYHOUND BREEDING DEVELOP FUND 553-00-2601-8-2500 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2601-7-2500 01 -K.S.A. 74-8831- -SB 534-SEC 16-SESS OF 2008- RACING REIMBURSABLE EXPENSE FUND 553-00-2616-8-2600 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2616-7-2600 01 -K.S.A. 74-8827- 553-00-2616-6-2600 01 WOODLANDS HORSE MEET 553-00-2616-8-2620 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2616-7-2620 01 WOODLANDS 553-00-2616-8-2621 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2616-7-2621 01 WICHITA GREYHOUND TRACK 553-00-2616-8-2623 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2616-7-2623 01 CAMPTOWN 553-00-2616-8-2635 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-2616-7-2635 01 23 STATE RACING FUND 553-00-5131-8-5000 01 4,327,869.00 24 -HB 2368-SEC 111-SESS OF 2007- 553-00-5131-7-5000 01 25 -SB 357-SEC 10-SESS OF 2007- 553-00-5131-6-5000 01 -K.S.A. 74-8826- -K.S.A. 74-8828- -SB 066-SEC 36-SESS OF 2007- -STATE FINANCE COUNCIL RESOLUTION 07-565 -SB 534-SEC 16-SESS OF 2008- STATE RACING FUND-OFFICIAL HOSPITALITY 553-00-5131-8-5004 01 2,500.00 -HB 2368-SEC 111-SESS OF 2007- 553-00-5131-7-5004 01 553-00-5131-6-5004 01 03 KSIP-STATE RACING FUND 553-00-5131-8-5009 01 50,000.00 -HB 2368-SEC 158-SESS OF 2007- STATE RACING FUND-AUDIT TRANSFERS 553-00-5131-8-5100 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-5131-7-5100 01 STATE RACING FUND-KBI SERVICES 553-00-5131-8-5200 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-5131-7-5200 01 23 RACING APPLICANT DEPOSIT FUND 553-00-7383-8-7000 01 -HB 2368-SEC 111-SESS OF 2007- 553-00-7383-7-7000 01 -K.S.A. 74-8828- 03 RACING AND GAMING RESERVE FUND 553-00-7739-8-7700 01 0.00 -HB 2968-SEC 60-SESS OF 2006- 553-00-7739-7-7700 01 CREDIT CARD CLEARING FUND 553-00-9438-8-9400 01 -K.S.A. 75-30,100- 553-00-9438-7-9400 01 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2007, IF IN EXCESS OF $100.00, IS REAPPROPRIATED TO THE SAME ACCOUNT. 20 ON JULY 1, 2007, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL MAKE THE $450,000 TRANSFER FROM THE STATE GENERAL FUND TO THE TRIBAL GAMING FUND. HB 2368 SEC 111, SESS OF 2007 21 DURING FISCAL YEAR 2008, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER ONE OR MORE AMOUNTS CERTIFIED BY THE STATE GAMING AGENCY DIRECTOR FROM THE TRIBAL GAMING FUND TO THE STATE GENERAL FUND. HB 2368 SEC 111, SESS OF 2007 22 AN AMOUNT EQUAL TO 15% OF ALL MONEYS CREDITED TO THE KANSAS GREYHOUND BREEDING DEVELOPMENT FUND DURING THE FISCAL YEAR SHALL NOT BE TRANSFERRED BY THE DIRECTOR OF ACCOUNTS AND REPORTS ON JUNE 30 OF FY 2008 TO THE GREYHOUND TOURISM FUND OF THE DEPARTMENT OF COMMERCE; BUT SHALL BE TRANSFERRED TO THE GREYHOUND PROMOTION AND DEVELOPMENT FUND. K.S.A. 74-8831 AND HB 2368-SEC 111-SESS OF 2007 AS AMENDED BY SB 534-SEC 16C-SESS OF 2008. 23 DURING FY 2008, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER ONE OR MORE AMOUNTS CERTIFIED BY THE EXECUTIVE DIRECTOR OF THE RACING & GAMING COMMISSION FROM THE RACING APPLICANT DEPOSIT FUND TO THE STATE RACING FUND. K.S.A. 74-8828 24 ON OR BEFORE THE 15TH DAY OF EACH MONTH, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED BY THE EXECUTIVE DIRECTOR FROM THE TRIBAL GAMING FUND TO THE STATE RACING FUND. K.S.A. 74-8809 25 ON OR BEFORE THE 15TH DAY OF EACH MONTH, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED BY THE EXECUTIVE DIRECTOR FROM THE STATE RACING FUND TO THE STATE GAMING REVENUES FUND OF THE DEPARTMENT OF ADMINISTRATION. K.S.A 74-8826