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)
STATE TREASURER REV. 05/05/08
PROGRAM CODES
01010. ADMINISTRATION
01020. INFORMATION TECHNOLOGY SERVICES
01030. ADMINISTRATION-OFF BUDGET
10000. BOND SERVICES
11000. CASH MANAGEMENT SERVICES
11100. AID TO LOCAL UNITS OF GOVERNMENT
11110. LOCAL AD VALOREM AID
11120. COUNTY AND CITY REVENUE SHARING AID
11130. LOCAL ALCOHOLIC LIQUOR AID
11150. TRANSIENT GUEST TAX
11160. RENTAL MOTOR VEHICLE EXCISE TAX
11170. RACING ADMISSIONS TAX
11180. KANSAS SPEEDWAY BOND FINANCE FUND
11190. CABELA'S BOND FINANCE FUND
11195. HEARTLAND PARK BOND FINANCE FUND
11196. SALT MINE MUSEUM BOND FINANCE FUND
11197. WICHITA RIVER WALK BOND FINANCE FUND
11198. MANHTN FLINTHILL DSCVR BOND FINANCE FUND
11200. ITEM PROCESSING
11210. ITEM PROCESSING-OFF BUDGET
13000. POOLED MONEY INVESTMENT BOARD
14000. UNCLAIMED PROPERTY
31000. LOCAL SALES AND COMPENSATING TAXES
70000. POSTSECONDARY EDUCATION SAVINGS PROGRAM
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
03 OPERATING EXPENDITURES 670-00-1000-8-0403 01 90,929.23
-HB 2368-SEC 97-SESS OF 2007- 670-00-1000-7-0403 01
GENERAL FUND RECEIPTS ONLY 670-00-1000-8-9559 01 0.00
670-00-1000-7-9559 01
26 SERVICES REIMBURSEMENT FUND 670-00-2046-8-2600 01 0.00
-HB 2368-SEC 97-SESS OF 2007- 670-00-2046-7-2600 01
-ACCOUNT CLOSED- 670-00-2046-6-2600 01
BOND SERVICES FEE FUND 670-00-2061-8-2500 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-2061-7-2500 01
-K.S.A. 10-108- 670-00-2061-6-2500 01
POSTSECONDARY EDUC SVGS PROG EXPENSE FND 670-00-2096-8-2000 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-2096-7-2000 01
-K.S.A. 75-648(B)- 670-00-2096-6-2000 01
UNCLAIMED PROPERTY FEE FUND 670-00-2125-7-2100 01
-ACCOUNT CLOSED-
UNCLAIMED PROPERTY EXPENSE FUND 670-00-2362-8-2200 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-2362-7-2200 01
-K.S.A. 58-3978- 670-00-2362-6-2200 01
UNCLAIMED PROPERTY EXPENSE FUND-OFF HOSP 670-00-2362-8-2204 01 2,000.00
-HB 2368-SEC 97-SESS OF 2007- 670-00-2362-7-2204 01
670-00-2362-6-2204 01
26 STATE TREASURER OPERATING FUND 670-00-2374-8-2300 01 1,604,279.00
-HB 2368-SEC 97-SESS OF 2007-
-STATE FINANCE COUNCIL RESOLUTION 07-565
CONVERSION OF MATERIALS & EQUIPMENT FUND 670-00-2461-8-2700 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-2461-7-2700 01
28 KS POSTSECONDARY ED SVGS PROG TRUST FUND 670-00-7241-8-7100 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7241-7-7100 01
-K.S.A. 75-648(A)-
22 TAX INCREMENT FINANCING REV REPLACMT FD 670-00-7391-8-4700 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7391-7-4700 01
-K.S.A. 12-1775A-
20 LOCAL AD VALOREM TAX REDUCTION FUND 670-00-7394-8-4800 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7394-7-4800 01
-K.S.A. 79-2959-
21 COUNTY AND CITY REVENUE SHARING FUND 670-00-7395-8-4900 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7395-7-4900 01
-K.S.A. 79-2964-
ESCROW FUND-KDFA KBOR SER 2004F REFUNDG 670-00-7532-8-5200 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7532-7-5200 03
ESCROW FD-KDHE WPCRF 2005CW REFUND BONDS 670-00-7533-8-5205 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7533-7-5205 06
ESCROW FUND-REV RFND BD-KDFA E BND, 1994 670-00-7535-8-5300 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7535-7-5300 03
ESCROW FD-WTR POLL CTRL REF BDS-2004 II 670-00-7536-8-5305 06
-HB 2368-SEC 212-SESS OF 2007- 670-00-7536-7-5305 06
ESCROW FD-WTR POLL CTRL REF BDS-2001I/II 670-00-7544-8-5330 06
-HB 2368-SEC 212-SESS OF 2007- 670-00-7544-7-5330 06
ESCROW FD-DOA 7TH & HARRISON SOB PROJECT 670-00-7545-8-5335 06
-HB 2368-SEC 212-SESS OF 2007- 670-00-7545-7-5335 06
ESCROW FUND-KDOT A/C REFUNDG BDS-2003A 670-00-7546-8-7601 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7546-7-7601 06
ESCROW FUND-KDOT REVENUE REF BDS-2003B 670-00-7546-8-7602 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7546-7-7602 06
ESCROW FND-HWY RV REF BD-SERIES 2002-A 670-00-7562-8-7402 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7562-7-7402 06
ESCROW FD-KDHE PWSRLF 2004 SERIES 670-00-7570-8-5505 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7570-7-5505 06
ESCROW FUND-MISC SHORT TERM REFUNDING 670-00-7573-8-5900 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7573-7-5900 06
-K.S.A. 10-427A-
ESCRW FD-COFFEYVILLE COMM COLL RFDG 2004 670-00-7573-7-5906 01
-ACCOUNT CLOSED-
ESCROW FUND-KDFA DOA RFDG BDS 2004G-2 670-00-7573-7-5907 01
-ACCOUNT CLOSED-
ESCROW FUND-USD #410, SERIES 2004 RFDG 670-00-7573-7-5908 01
-ACCOUNT CLOSED-
ESCRW FD-CITY OF GOODLAND RFDG 2004 670-00-7573-7-5909 01
-ACCOUNT CLOSED-
ESCR FD-KDFA KBOR KSU HOUSING 1999F RFDG 670-00-7573-7-5910 01
-ACCOUNT CLOSED-
ESCR FD-BELLE PLAINE CITY 2005 RFDG BDS 670-00-7573-7-5911 01
-ACCOUNT CLOSED-
ESCR FD-CITY OF MCPHERSON GO RFDG 670-00-7573-7-5912 01
-ACCOUNT CLOSED-
ESCR FD-SILVER LAKE USD 372 RFDG 670-00-7573-7-5913 01
-ACCOUNT CLOSED-
ESCR FD-COFFEYVILLE COMM COLL SER 2005A 670-00-7573-8-5914 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7573-7-5914 06
ESCRW FD-CITY OF AUGUSTA SERIES 2006 670-00-7573-7-5916 01
-ACCOUNT CLOSED-
ESCR FD-CITY OF OSAGE CITY GO RFDG BDS 670-00-7573-8-5917 01
-HB 2368-SEC 212-SESS OF 2007-
ESCR FD-CITY OF RUSSELL GO RFDG BDS 670-00-7573-8-5918 01
-HB 2368-SEC 212-SESS OF 2007-
ESCR FD-CITY OF AUGUSTA GO RFDG BDS 670-00-7573-8-5919 01
-HB 2368-SEC 212-SESS OF 2007-
ESCR FD-KDOT SERIES 2008-A RFDG BDS 670-00-7573-8-5920 01
-HB 2368-SEC 212-SESS OF 2007-
ESC FD-KDFA KBOR KU BIOSCNC 2001G-5 RFDG 670-00-7576-8-5930 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7576-7-5930 06
ESC FD-KDFA KU PARK & RIDE SER 2006B 670-00-7577-8-5935 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-7577-7-5935 06
TRANSPORTATION DVLPMT DIST SALES TX FUND 670-00-7601-8-7000 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7601-7-7000 01
-K.S.A. 12-17,145-
COUNTY & CITY TRANSIENT GUEST TAX FUND 670-00-7602-8-6600 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7602-7-6600 01
-K.S.A. 12-1694A-
COUNTY AND CITY RETAILERS SALES TAX FUND 670-00-7608-8-6000 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7608-7-6000 01
-K.S.A. 12-189-
CITY BOND FINANCE FUND 670-00-7654-8-7500 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7654-7-7500 01
-K.S.A. 79-3620-
CITY BOND FINANCE FUND-HEARTLAND PARK 670-00-7654-8-7510 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7654-7-7510 01
CITY BOND FINANCE FUND-SALT MINE MUSEUM 670-00-7654-8-7515 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7654-7-7515 01
CITY BOND FINANCE FUND-WICHITA RIVERWALK 670-00-7654-8-7520 01
-HB 2368-SEC 97-SESS OF 2007-
CITY BOND FINANCE FUND-MNHTN DISCVRY CTR 670-00-7654-8-7525 01
-HB 2368-SEC 97-SESS OF 2007-
LOCAL ALCOHOLIC LIQUOR FUND 670-00-7665-8-6100 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7665-7-6100 01
-K.S.A. 79-41A04-
COUNTY AND CITY COMPENSATING USE TAX FND 670-00-7667-8-6200 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7667-7-6200 01
-K.S.A. 12-198-
RACING ADMISSIONS TAX FUND 670-00-7670-8-6300 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7670-7-6300 01
-K.S.A. 74-8824-
RENTAL MOTOR VEHICLE EXCISE TAX FUND 670-00-7681-8-6800 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7681-7-6800 01
-K.S.A. 79-5117-
REDEVELOPMENT BOND FUND 670-00-7683-8-6900 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7683-7-6900 01
-K.S.A. 74-8927(B)-
30 BUSINESS MACHINERY/EQUIP TAX REDUC ASSIS 670-00-7684-8-7680 01
-K.S.A. 79-2978-
31 TELECOMM/RR MACHINERY/EQUIP TAX REDUCTN 670-00-7685-8-7690 01
-K.S.A. 79-2979-
FISCAL AGENCY FUND 670-00-7754-8-6400 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7754-7-6400 01
670-00-7754-6-6400 01
670-00-7754-5-6400 01
670-00-7754-4-6400 01
UNCLAIMED PROPERTY CLAIMS FUND 670-00-7758-8-7700 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7758-7-7700 01
-K.S.A. 58-3956- 670-00-7758-6-7700 01
LOCAL ALCOHOLIC LIQUOR EQUALIZATION FUND 670-00-7759-8-6500 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-7759-7-6500 01
-K.S.A. 79-41A05-
EDUCATIONAL BLDG FUND RECEIPTS ONLY 670-00-8001-8-8001 01 0.00
01 -K.S.A. 76-6B02- 670-00-8001-7-8001 01
STATE INSTIT BLDG FUND RECEIPTS ONLY 670-00-8100-8-8199 01 0.00
01 -K.S.A. 76-6B05- 670-00-8100-7-8199 01
CORRECT INSTITUT BLDG FUND RECEIPTS ONLY 670-00-8600-8-8699 01 0.00
01 -K.S.A. 76-6B09- 670-00-8600-7-8699 01
SUSPENSE FUND 670-00-9054-8-9000 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-9054-7-9000 01
FISCAL AGENCY CLEARING FUND 670-00-9055-8-9100 01
-HB 2368-SEC 211-SESS OF 2007- 670-00-9055-7-9100 01
-K.S.A. 10-506-
CREDIT CARD CLEARING FUND 670-00-9425-8-9400 01
-HB 2368-SEC 211-SESS OF 2007- 670-00-9425-7-9400 01
-K.S.A. 75-30,100-
23 SPECIAL QUALIFIED MANUFACTURER FUND 670-00-9505-8-9500 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-9505-7-9500 01
-K.S.A. 19-4108-
27 BIOSCIENCE DEVELOPMENT AND INVESTMENT FD 670-00-9510-8-9510 01
-HB 2368-SEC 212-SESS OF 2007- 670-00-9510-7-9510 01
-K.S.A. 74-99B34-
24 SPIRIT BONDS FUND 670-00-9515-8-9515 01
25 -HB 2368-SEC 97-SESS OF 2007- 670-00-9515-7-9515 01
-K.S.A. 74-50,136-
25 SPECIAL ECONOMIC REVITALIZATION FUND 670-00-9520-8-9520 01
-HB 2368-SEC 97-SESS OF 2007- 670-00-9520-7-9520 01
-K.S.A. 74-50,136(H)-
29 SPCL QUALIFD INDUSTRIAL MANUFACTURER FND 670-00-9525-8-9525 01
-SB 164-SEC 3-SESS OF 2007-
-K.S.A. 74-50,122-
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.
20 ON JANUARY 15 AND JULY 15 OF EACH YEAR, THE
DIRECTOR OF ACCOUNTS AND REPORTS SHALL MAKE
TRANSFERS IN EQUAL AMOUNTS WHICH IN THE AGGREGATE
EQUAL 3.63% OF THE TOTAL RETAIL SALES AND COMPEN-
SATING TAXES CREDITED TO THE STATE GENERAL FUND
DURING THE PRECEDING CALENDAR YEAR FROM THE STATE
GENERAL FUND TO THE LOCAL AD VALOREM TAX REDUCTION
FUND. HOWEVER, NO MONEYS SHALL BE TRANSFERRED FROM
THE STATE GENERAL FUND TO THE LOCAL AD VALOREM TAX
REDUCTION FUND DURING STATE FISCAL YEAR 2008.
K.S.A. 79-2959(B)
21 THE DIRECTOR OF ACCOUNTS AND REPORTS IN EACH YEAR
ON JULY 15 AND DECEMBER 10, SHALL MAKE TRANSFERS
WHICH IN THE AGGREGATE EQUAL 2.823% OF THE TOTAL
RETAIL SALES AND COMPENSATING TAXES CREDITED TO
THE STATE GENERAL FUND DURING THE PRECEDING
CALENDAR YEAR FROM THE STATE GENERAL FUND TO THE
COUNTY AND CITY REVENUE SHARING FUND. HOWEVER, NO
MONEYS SHALL BE TRANSFERRED FROM THE STATE GENERAL
FUND TO THE COUNTY AND CITY REVENUE SHARING FUND
DURING STATE FISCAL YEAR 2008. K.S.A. 79-2964
22 PRIOR TO MARCH 1 OF EACH YEAR, THE DIRECTOR OF
ACCOUNTS AND REPORTS SHALL TRANSFER THE AMOUNT
CERTIFIED BY THE GOVERNING BODIES FROM THE STATE
GENERAL FUND TO THE TAX INCREMENT FINANCING
REVENUE REPLACEMENT FUND IN ACCORDANCE WITH
K.S.A. 12-1775A.
23 ON THE 15TH OF EACH MONTH THAT COMMENCES DURING
DURING FISCAL YEAR 2008, THE SECRETARY OF COMMERCE
AND THE SECRETARY OF REVENUE SHALL DETERMINE THE
AMOUNT OF REVENUE RECEIVED FROM WITHHOLDING TAXES
PAID BY QUALIFIED MANUFACTURER TAXPAYERS DURING
THE PREVIOUS MONTH AND JOINTLY CERTIFY THIS AMOUNT
TO THE DIRECTORS OF ACCOUNTS & REPORTS, BUDGET AND
LEGISLATIVE RESEARCH. THE DIRECTOR OF ACCOUNTS &
REPORTS SHALL TRANSFER THIS AMOUNT FROM THE STATE
GENERAL FUND TO THE SPECIAL QUALIFIED MANUFACTURER
FUND. HB 2368-SEC 97-SESS OF 2007
24 ON THE 15TH DAY OF EACH MONTH, DURING FISCAL YEAR
2008, THE SECRETARY OF REVENUE SHALL CERTIFY THE
AMOUNT OF REVENUE RECEIVED FROM WITHHOLDING TAX
PAID BY EACH INDIVIDUAL BUSINESS UNDER K.S.A.
74-50,136, TO THE DIRECTORS OF ACCOUNTS & REPORTS,
BUDGET, AND LEGISLATIVE RESEARCH. THE DIRECTOR OF
ACCOUNTS & REPORTS SHALL TRANSFER THIS AMOUNT
FROM THE STATE GENERAL FUND TO THE SPIRIT BONDS
FUND. HB 2368-SEC 97-SESS OF 2007
25 THE STATE TREASURER SHALL TRANSFER MONEYS CREDITED
TO THE SPIRIT BONDS FUND AND THE INTEREST EARNINGS
THEREON FROM THE SPIRIT BONDS FUND TO THE SPECIAL
ECONOMIC REVITALIZATION FUND.
HB 2368-SEC 97-SESS OF 2007
26 ON JULY 1,2007, THE DIRECTOR OF ACCOUNTS AND
REPORTS SHALL TRANSFER ANY UNENCUMBERED BALANCE
IN THE SERVICES REIMBURSEMENT FUND TO THE STATE
TREASURER OPERATING FUND; ALL LIABILITIES ARE ALSO
TRANSFERRED TO THE STATE TREASURER OPERATING FUND
AND THE SERVICES REIMBURSEMENT FUND IS ABOLISHED.
HB 2368-SEC 97-SESS OF 2007
27 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
TRANSFER FROM THE STATE GENERAL FUND TO THE
BIOSCIENCE DEVELOPMENT AND INVESTMENT FUND
AMOUNTS AS REQUESTED BY THE STATE TREASURER AND
CERTIFIED BY THE SECRETARY OF REVENUE.
K.S.A. 74-99B34
28 BETWEEN JANUARY 1 AND JANUARY 31, THE DIRECTOR OF
ACCOUNTS AND REPORTS SHALL TRANSFER FROM THE STATE
GENERAL FUND TO THE KANSAS POSTSECONDARY EDUCATION
SAVINGS PROGRAM TRUST FUND THE AMOUNT CERTIFIED BY
THE TREASURER. K.S.A. 75-650
29 THE SECRETARY OF COMMERCE AND SECRETARY OF REVENUE
SHALL DETERMINE THE AMOUNT OF REVENUE RECEIVED
FROM WITHHOLDING TAXES PAID BY QUALIFIED
INDUSTRIAL MANUFACTURER TAXPAYERS DURING THE
PREVIOUS TIME PERIOD AND JOINTLY CERTIFY THIS
AMOUNT TO THE DIRECTOR OF ACCOUNTS AND REPORTS.
THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
TRANSFER THIS AMOUNT FROM THE STATE GENERAL FUND
TO THE SPECIAL QUALIFIED INDUSTRIAL MANUFACTURER
FUND. SB 164-SEC 3-SESS OF 2007
30 ON JANUARY 31 OF EACH YEAR THRU 2012, THE DIRECTOR
OF ACCOUNTS & REPORTS SHALL TRANSFER FROM THE
STATE GENERAL FUND TO THE BUSINESS MACHINERY &
EQUIPMENT TAX REDUCTION ASSISTANCE FUND THE AMOUNT
CERTIFIED BY THE REVENUE SECRETARY.
K.S.A. 79-2978
31 ON JANUARY 31 OF EACH YEAR THRU 2012, THE DIRECTOR
OF ACCOUNTS & REPORTS SHALL TRANSFER FROM THE
STATE GENERAL FUND TO THE TELECOMMUNICATIONS &
RAILROAD MACHINERY & EQUIPMENT TAX REDUCTION
ASSISTANCE FUND THE AMOUNT CERTIFIED BY THE
REVENUE SECRETARY. K.S.A. 79-2979