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