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)
DEPARTMENT OF EDUCATION REV. 05/05/08
PROGRAM CODES
01000. GENERAL ADMINISTRATION
10000. GOVERNANCE OF EDUCATION
11000. NUTRITION SERVICES
12000. OUTCOMES EDUCATION
13000. SPECIAL EDUCATION OUTCOMES
14000. PROGRAM SUPPORT SERVICES
17000. COMM. COLLEGES & COMM. EDUCATION
18000. TECHNICAL EDUCATION OUTCOMES
30000. FINANCIAL AID
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
03 OPERATING EXPEND (INCLUD OFFICIAL HOSP) 652-00-1000-8-0053 03 11,041,783.14
28 -HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0053 03
-SB 357-SEC 34-SESS OF 2007- 652-00-1000-6-0053 03
-STATE FINANCE COUNCIL RESOLUTION 07-565 652-00-1000-5-0053 03
-SB 534-SEC 42-SESS OF 2008- 652-00-1000-4-0053 03
652-00-1000-3-0053 03
03 KPERS-EMPLOYER CONTRIBUTIONS 652-00-1000-8-0100 03 218,435,191.91
23 -HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0100 03
-SB 534-SEC 42-SESS OF 2008-
01 SCHOOL SAFETY HOTLINE 652-00-1000-8-0230 03 10,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0230 03
652-00-1000-6-0230 03
03 SCHOOL DIST JUV DETENT FAC & FLINT HILLS 652-00-1000-8-0290 03 8,061,862.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0290 03
-SB 357-SEC 34-SESS OF 2007-
01 SCHOOL FOOD ASSISTANCE 652-00-1000-8-0320 03 2,510,486.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0320 03
01 DISCRETIONARY GRANTS 652-00-1000-8-0400 03 505,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0400 03
652-00-1000-6-0400 03
01 DISC. GRTS-AFTER SCHOOL PROG-MID SCHOOLS 652-00-1000-8-0410 03 400,000.00
-HB 2368-SEC 123-SESS OF 2007-
01 MENTOR TEACHER PROGRAM GRANTS 652-00-1000-8-0440 03 1,650,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0440 03
-SB 357-SEC 34-SESS OF 2007- 652-00-1000-6-0440 03
01 KANSAS FOUND FOR AGRICULTURE PROJ GRANT 652-00-1000-8-0450 03 35,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0450 03
01 CHALLENGER LEARNING CTR WELLINGTON GRANT 652-00-1000-7-0460 03 0.00
-ACCOUNT CLOSED-
KANSAS CAREER PIPELINE GRANT 652-00-1000-8-0470 03 420,120.00
-SB 357-SEC 34-SESS OF 2007-
01 EDUC DEAF, BLIND, HANDICAP CHILD PGM AID 652-00-1000-8-0630 03 110,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0630 03
01 SPECIAL EDUCATION SERVICES AID 652-00-1000-8-0700 03 372,084,435.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0700 03
-SB 357-SEC 34-SESS OF 2007-
-SB 549-SEC 30-SESS OF 2006-
-SB 534-SEC 42-SESS OF 2008-
01 TEACHER PERFORMNC ASSESMNT-INCL OFF HOSP 652-00-1000-8-0750 03 325,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0750 03
652-00-1000-6-0750 03
03 GOV TEACH EXCELLENCE SCHOLARSHIP & AWARD 652-00-1000-8-0770 03 319,520.95
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0770 03
01 PARENT EDUCATION PROGRAM 652-00-1000-8-0780 03 7,539,500.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0780 03
01 PARENT EDUC PROG-KANSAS TRAINING MODEL 652-00-1000-8-0783 03 27,500.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0783 03
01 DECLINING ENROLLMENT STATE AID 652-00-1000-8-0790 03 100,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0790 03
-SB 534-SEC 42-SESS OF 2008-
03 GENERAL STATE AID 652-00-1000-8-0820 03 2,104,714,489.73
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0820 03
-SB 357-SEC 34-SESS OF 2007-
-SB 549-SEC 30-SESS OF 2006-
-DOB & KLRD-JOINT LETTER DATED MAY 25, 2
03 SUPPLEMENTAL GENERAL STATE AID 652-00-1000-8-0840 03 302,390,222.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0840 03
-SB 357-SEC 34-SESS OF 2007-
-SB 549-SEC 30-SESS OF 2006-
-SB 534-SEC 42-SESS OF 2008-
01 PROFESSIONAL DEVELOPMENT AID 652-00-1000-8-0860 03 1,750,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-1000-7-0860 03
26 SCHOOL DISTRICT CAPITAL OUTLAY STATE AID 652-00-1000-8-0880 03 23,124,054.00
-SB 549-SEC 28-SESS OF 2006- 652-00-1000-7-0880 03
03 CIF-KS OPTOMETRIC ASSN VISION STUDY GRNT 652-00-2000-8-2500 03 300,000.00
-HB 2368-SEC 123-SESS OF 2007- 652-00-2000-7-2500 03
652-00-2000-6-2500 03
01 CIF-PARENT EDUCATION PROGRAM 652-00-2000-7-2510 03 0.00
-ACCOUNT CLOSED-
01 CIF-GEN STATE AID FOUR-YEAR-OLD-AT-RISK 652-00-2000-7-2520 03 0.00
-ACCOUNT CLOSED-
01 CIF-SPECIAL EDUCATION SERVICES AID 652-00-2000-7-2560 03 0.00
-ACCOUNT CLOSED-
20 COMMUNITIES IN SCHOOLS PROGRAM FUND 652-00-2221-8-2400 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2221-7-2400 03
10 INSERVICE EDUCATION WORKSHOP FEE FUND 652-00-2230-8-2010 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2230-7-2010 03
652-00-2230-6-2010 03
652-00-2230-5-2010 03
INTERACTIVE VIDEO FEE FUND 652-00-2235-8-2080 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2235-7-2080 03
FEDERAL INDIRECT COST REIMBURSEMENTS 652-00-2312-8-2200 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2312-7-2200 03
652-00-2312-6-2200 03
652-00-2312-5-2200 03
652-00-2312-4-2200 03
CONVERSION OF MATERIALS AND EQUIP FUND 652-00-2420-8-2020 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2420-7-2020 03
652-00-2420-6-2020 03
21 SCHOOL BUS SAFETY FUND 652-00-2532-8-2300 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2532-7-2300 03
-K.S.A. 72-7532- 652-00-2532-6-2300 03
652-00-2532-5-2300 03
24 STATE SAFETY FUND 652-00-2538-8-2030 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2538-7-2030 03
-K.S.A. 8-267- 652-00-2538-6-2030 03
652-00-2538-5-2030 03
HELPING SCHOOLS LICENSE PLATE PROGRAM FD 652-00-2606-8-2600 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2606-7-2600 03
-K.S.A. 8-1,154-
25 MOTORCYCLE SAFETY FUND 652-00-2633-8-2050 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2633-7-2050 03
-K.S.A. 8-267-
CERTIFICATE FEE FUND 652-00-2723-8-2060 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2723-7-2060 03
-K.S.A. 72-1387- 652-00-2723-6-2060 03
652-00-2723-5-2060 03
TEACHER AND ADMINISTRATOR FEE FUND 652-00-2728-8-2700 03 0.00
-HB 2368-SEC 211-SESS OF 2007- 652-00-2728-7-2700 03
-K.S.A. 72-1387-
SCHOOL DISTRICT CAPITAL OUTLAY STATE AID 652-00-2860-7-2860 03
-ACCOUNT CLOSED-
SERVICE CLEARING FUND 652-00-2869-8-2800 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2869-7-2800 03
652-00-2869-6-2800 03
652-00-2869-5-2800 03
22 SCHOOL DISTRICT CAPITAL IMPROVEMENT FUND 652-00-2880-8-2880 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-2880-7-2880 03
-K.S.A. 75-2319-
REIMBURSEMENT FOR SERVICES FUND 652-00-3056-8-3200 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3056-7-3200 03
652-00-3056-5-3200 03
EDUC DEPRIVED CHILD-STATE OPS-FED FUND 652-00-3131-8-3130 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3131-7-3130 03
652-00-3131-6-3130 03
652-00-3131-5-3130 03
652-00-3131-4-3130 03
ESEA CHAPTER II-STATE OPS-FED FUND 652-00-3132-8-3140 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3132-7-3140 03
652-00-3132-6-3140 03
652-00-3132-5-3140 03
652-00-3132-4-3140 03
FOOD ASSISTANCE FEDERAL FUND 652-00-3230-8-3020 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3230-7-3020 03
652-00-3230-6-3020 03
652-00-3230-5-3020 03
652-00-3230-4-3020 03
ELEMENTARY AND SECONDARY SCHOOL AID-FED 652-00-3233-8-3040 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3233-7-3040 03
652-00-3233-6-3040 03
652-00-3233-5-3040 03
652-00-3233-4-3040 03
EDUCATION OF HANDICAPPED CHILD FUND-FED 652-00-3234-8-3050 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3234-7-3050 03
SCHOOL RENOVATION GRANTS-FEDERAL FUND 652-00-3236-7-3230 03
-ACCOUNT CLOSED-
VOCATIONAL ED AMEND ACT OF 1968-FEDERAL 652-00-3240-8-3060 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3240-7-3060 03
VOCATIONAL ED AMEND ACT-STATE OPERATIONS 652-00-3240-8-3063 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3240-7-3063 03
652-00-3240-6-3063 03
FEDERAL CLASS SIZE REDUCTION FUND 652-00-3250-7-3700 03
-ACCOUNT CLOSED-
GOALS 2000 FEDERAL FUND 652-00-3299-7-3290 03
-ACCOUNT CLOSED-
COMMUNITY SERVICE GRANTS-FEDERAL FUND 652-00-3518-8-3880 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3518-7-3880 03
21ST CENTURY COMM LEARNING CENTER-FED FD 652-00-3519-8-3890 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3519-7-3890 03
652-00-3519-6-3890 03
STATE ASSESSMENTS-FEDERAL FUND 652-00-3520-8-3800 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3520-7-3800 03
652-00-3520-6-3800 03
652-00-3520-5-3800 03
652-00-3520-4-3800 03
RURAL & LOW INCOME SCHOOLS PROG-FED FUND 652-00-3521-8-3810 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3521-7-3810 03
LANGUAGE ASSISTANCE STATE GRANTS-FED FND 652-00-3522-8-3820 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3522-7-3820 03
ELEM & SEC SCH AID-FED FD-READING FIRST 652-00-3524-8-3840 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3524-7-3840 03
ELE & SEC SCH AID-FED FD-READ FRST-ST OP 652-00-3525-8-3850 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3525-7-3850 03
652-00-3525-6-3850 03
652-00-3525-5-3850 03
652-00-3525-4-3850 03
ST GRANTS FOR IMPROV TEACH QUAL-FED FUND 652-00-3526-8-3860 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3526-7-3860 03
ST GRNTS FOR IMPRV TEACH QUAL-FED-ST OPS 652-00-3527-8-3870 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3527-7-3870 03
652-00-3527-6-3870 03
652-00-3527-5-3870 03
652-00-3527-4-3870 03
FOOD ASSIST-SCHOOL BREAKFAST PROGRAM-FED 652-00-3529-8-3490 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3529-7-3490 03
FOOD ASSIST-NATIONAL SCHOOL LUNCH PRGM 652-00-3530-8-3500 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3530-7-3500 03
FOOD ASSIST-CHILD & ADULT CARE FOOD PRGM 652-00-3531-8-3510 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3531-7-3510 03
652-00-3531-6-3510 03
652-00-3531-5-3510 03
ELEM/SEC SCHOOL AID-EDUC DEPRIVED CHILD 652-00-3532-8-3520 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3532-7-3520 03
ELEM/SEC SCHOOL AID-EDUC DEP CHILD-LEA'S 652-00-3533-8-3530 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3533-7-3530 03
EDUC OF HANDICAPPED CHILDREN-STATE OPS 652-00-3534-8-3540 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3534-7-3540 03
652-00-3534-6-3540 03
652-00-3534-5-3540 03
652-00-3534-4-3540 03
EDUC OF HANDICAPPED CHILDREN-PRE-SCHOOL 652-00-3535-8-3550 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3535-7-3550 03
EDUC OF HANDIC CHILD-PRE-SCHOOL-STATE OP 652-00-3536-8-3560 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3536-7-3560 03
652-00-3536-4-3560 03
ELEM & SECOND SCHOOL AID-FED-MIGRANT ED 652-00-3537-8-3570 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3537-7-3570 03
ELEM & SEC SCHOOL AID-FED-MIGRANT-ST OPS 652-00-3538-8-3580 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3538-7-3580 03
652-00-3538-6-3580 03
652-00-3538-5-3580 03
VOCATIONAL EDUCATION-TITLE II-FEDERAL FD 652-00-3539-8-3590 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3539-7-3590 03
VOCATIONAL EDUC-TITLE II-FED-FD-STATE OP 652-00-3540-8-3600 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3540-7-3600 03
652-00-3540-6-3600 03
652-00-3540-5-3600 03
652-00-3540-4-3600 03
EDUC RESEARCH GRANTS AND PROJ FUND-FED 652-00-3592-8-3070 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3592-7-3070 03
652-00-3592-6-3070 03
652-00-3592-5-3070 03
652-00-3592-4-3070 03
EDUC FOR ECONOMIC SECURITY ACT-FED FUND 652-00-3708-7-3090 03
-ACCOUNT CLOSED-
DRUG ABUSE FUND-DEPT OF EDUCATION-FED 652-00-3795-8-3100 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3795-7-3100 03
DRUG ABUSE FUNDS-FEDERAL-STATE OPERATION 652-00-3799-8-3110 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-3799-7-3110 03
652-00-3799-6-3110 03
652-00-3799-5-3110 03
GOV TEACH EXCL SCHOLARSHIP PRG REPAY FD 652-00-7221-8-7200 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-7221-7-7200 03
PRIVATE DON/GIFTS/GRANTS/BEQUESTS FUND 652-00-7307-8-5000 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-7307-7-5000 03
-K.S.A. 72-7518- 652-00-7307-6-5000 03
652-00-7307-5-5000 03
652-00-7307-4-5000 03
PRIVATE DON/GIFTS/GRANTS/BEQUESTS FD-INT 652-00-7316-8-5100 03
-HB 2368-SEC 211-SESS OF 2007- 652-00-7316-7-5100 03
652-00-7316-6-5100 03
27 KEEPING EDUCATION PROMISES TRUST FUND 652-00-7392-8-7300 03 0.00
-HB 2368-SEC 161-SESS OF 2007-
STATE SCHOOL DISTRICT FINANCE FUND 652-00-7393-8-7000 03
-HB 2368-SEC 123-SESS OF 2007- 652-00-7393-7-7000 03
-K.S.A. 72-6438-
PARKING DEDUCTION CLEARING FUND 652-00-9239-8-9200 03
-HB 2368-SEC 211-SESS OF 2007- 652-00-9239-7-9200 03
01 THE UNENCUMBERED BALANCE AT JUNE 30, 2007, IS
LAPSED.
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2007, IF IN
EXCESS OF $100.00, IS REAPPROPRIATED TO THE
SAME ACCOUNT.
10 EXPENDITURES MAY BE MADE FROM THE INSERVICE
EDUCATION WORKSHOP FEE FUND FOR OFFICIAL
HOSPITALITY.
20 ON JULY 1, 2007, OR AS SOON THEREAFTER AS MONEYS
ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER $50,000 FROM THE FAMILY AND
CHILDREN TRUST ACCOUNT OF THE FAMILY AND CHILDREN
INVESTMENT FUND OF THE DEPARTMENT OF SOCIAL AND
REHABILITATION SERVICES TO THE COMMUNITIES IN
SCHOOLS PROGRAM FUND. HB 2368-SEC 123-SESS OF 2007
21 ON JULY 1, 2007, AND QUARTERLY THEREAFTER, THE
DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
$65,903 FROM THE STATE HIGHWAY FUND OF THE
DEPARTMENT OF TRANSPORTATION TO THE SCHOOL BUS
SAFETY FUND. HB 2368-SEC 123-SESS OF 2007
22 UPON CERTIFICATION FROM THE STATE BOARD OF
EDUCATION, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER THE ENTITLEMENTS OF SCHOOL
DISTRICTS, AMOUNTS AS CERTIFIED, FROM THE STATE
GENERAL FUND TO THE SCHOOL DISTRICT CAPITAL
IMPROVEMENTS FUND. THIS SHALL BE CONSIDERED TO BE
A DEMAND TRANSFER FROM THE STATE GENERAL FUND.
K.S.A. 75-2319B(C)
23 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
TRANSFER QUARTERLY AN AMOUNT CERTIFIED BY THE
BOARD OF EDUCATION FROM THE KPERS-EMPLOYER
CONTRIBUTIONS ACCOUNT OF THE STATE GENERAL FUND
TO THE KANSAS PUBLIC EMPLOYEES RETIREMENT FUND.
K.S.A. 74-4939
24 ON JULY 1, 2007, OCTOBER 1, 2007, JANUARY 1, 2008,
AND APRIL 1, 2008, OR AS SOON THEREAFTER AS MONEYS
ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER $425,000 FROM THE STATE SAFETY
FUND TO THE STATE GENERAL FUND.
HB 2368-SEC123-SESS OF 2007
25 ON JULY 1, 2007, THE DIRECTOR OF ACCOUNTS AND
REPORTS SHALL TRANSFER AN AMOUNT CERTIFIED BY THE
COMMISSIONER OF EDUCATION FROM THE MOTORCYCLE
SAFETY FUND OF THE DEPARTMENT OF EDUCATION TO THE
MOTORCYCLE SAFETY FUND OF THE STATE BOARD OF
REGENTS. HB 2368-SEC 123-SESS OF 2007
26 UPON STATE BOARD OF EDUCATION CERTIFICATION,
THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
TRANSFER THE AMOUNT OF ENTITLEMENT CALCULATED,
FOR SCHOOL DISTRICTS WHICH LEVY TAXES PURSUANT TO
K.S.A. 72-8801, FROM THE STATE GENERAL FUND TO THE
SCHOOL DISTRICT CAPITAL OUTLAY STATE AID ACCOUNT.
THIS SHALL BE CONSIDERED DEMAND TRANSFERS FROM
FROM THE STATE GENERAL FUND. K.S.A. 72-8814A(C)
27 ON JULY 1, 2007, THE DIRECTOR OF ACCOUNTS AND
REPORTS SHALL TRANSFER $122,700,000 FROM THE STATE
GENERAL FUND TO THE KEEPING EDUCATION PROMISES
TRUST FUND. HB 2368-SEC 161-SESS OF 2007
28 OF THE $104,868 APPROPRIATED FROM THE STATE
GENERAL FUND FOR OPERATING EXPENDITURES(INCLUDING
OFFICIAL HOSPITALITY) FOR THE FISCAL YEAR ENDING
JUNE 30, 2008, $64,310 LAPSED WHEN 2007 HB 2123
WAS NOT PASSED BY THE LEGISLATURE DURING THE
2007 REGULAR SESSION. SB 357-SEC 34-SESS OF 2007