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 WATER OFFICE                                     REV. 05/05/08
                                        PROGRAM CODES

                              67000. WATER RESOURCES
                              67020. WATER OFFICE OPERATIONS
                              67030. WATER SUPPLY CONTRACTS
                              67130. KANSAS WATER AUTHORITY

                                        OPERATING FUNDS
                                                                          APPROPRIATION
                                                          ACCOUNT         OR EXPENDITURE
         FUND OR ACCOUNT TITLE                            NUMBER     F      LIMITATIONS

 03 WATER RESOURCES OPERATING EXPENDITURES        709-00-1000-8-0303 05      2,307,894.00
    -HB 2368-SEC 153-SESS OF 2007-                709-00-1000-7-0303 05
    -STATE FINANCE COUNCIL RESOLUTION 07-565

    WATER RESOURCES OPER EXP-OFFICIAL HOSPIT      709-00-1000-8-0304 05            250.00
    -HB 2368-SEC 153-SESS OF 2007-                709-00-1000-7-0304 05

 03 KSIP-WATER RESOURCES OPERATING EXPEND         709-00-1000-8-0319 05              0.00
    -HB 2368-SEC 158-SESS OF 2007-                709-00-1000-7-0319 05

 20 STATE WATER PLAN FUND                         709-00-1800-8-1100 05              0.00
 21 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1100 05
 22 -K.S.A. 82A-951-
 23 -K.S.A. 79-4804(G)-
 25 -K.S.A. 70A-105B-
 27 -SB  534-SEC 131-SESS OF 2008-

 03 ST WTR PLN FND-ASSESSMENT & EVALUATION        709-00-1800-8-1110 05        950,930.89
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1110 05
                                                  709-00-1800-6-1110 05

 03 ST WTR PLN FND-GIS DATA BASE DEVELOPMENT      709-00-1800-8-1140 05        250,000.00
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1140 05

 03 ST WTR PLN FND-MOU-STGE OPNS & MAINT          709-00-1800-8-1150 05        800,635.63
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1150 05
    -SB  534-SEC 58-SESS OF 2008-

 01 ST WTR PLN FND-PMIB LOAN PMT FOR STORAGE      709-00-1800-7-1170 05              0.00
    -ACCOUNT CLOSED-

 03 ST WTR PLN FND-STREAM GAGING PROGRAM          709-00-1800-8-1190 05         17,972.00
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1190 05
                                                  709-00-1800-6-1190 05

 03 ST WTR PLN FND-TECH ASST TO WATER USERS       709-00-1800-8-1200 05        624,949.00
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1200 05
                                                  709-00-1800-6-1200 05
                                                  709-00-1800-5-1200 05
                                                  709-00-1800-4-1200 05

 01 ST WTR PLN FND-WATER PLANNING PROCESS         709-00-1800-7-1210 05              0.00
    -ACCOUNT CLOSED-                              709-00-1800-6-1210 05

 03 ST WTR PLN FND-WATER RESOURCE EDUCATION       709-00-1800-8-1220 05         91,500.00
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1220 05

 03 ST WTR PLN FND-WEATHER MODIFICATION PROG      709-00-1800-8-1230 05        240,000.00
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1230 05

 03 ST WTR PLN FND-WEATHER STATIONS               709-00-1800-8-1235 05        100,000.00
 24 -HB 2368-SEC 153-SESS OF 2007-                709-00-1800-7-1235 05

 24 ST WTR PLN FND-NEOSHO RIVER BASIN ISSUES      709-00-1800-8-1240 05        500,000.00
    -HB 2368-SEC 153-SESS OF 2007-

 01 ST WTR PLN FND-KANSAS WATER AUTHORITY         709-00-1800-7-1290 05              0.00
    -ACCOUNT CLOSED-

 10 GENERAL FEES FUND                             709-00-2022-8-2000 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2022-7-2000 05

    WATER SUPPLY STRG ACQUISTN FINANCING FND      709-00-2137-8-2300 05
    -K.S.A. 82A-1370-                             709-00-2137-7-2300 05
    -HB 2368-SEC 211-SESS OF 2007-

 26 WATER MARKETING FUND                          709-00-2255-8-2100 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2255-7-2100 05
    -K.S.A. 82A-1315C-

    WATER MARKETING FUND-RESERVE ACCOUNT          709-00-2255-8-2110 05              0.00
    -HB 2368-SEC 211-SESS OF 2007-                709-00-2255-7-2110 05

    CONVERSION OF MATERIALS & EQUIPMENT FUND      709-00-2423-8-2500 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2423-7-2500 05

    STATE CONSERV STORAGE WATER SUPPLY FUND       709-00-2502-8-2600 05              0.00
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2502-7-2600 05
    -K.S.A. 82A-1315B-

 27 WATER CONSERVATION PROJECTS FUND              709-00-2503-8-2400 05      3,235,552.00
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2503-7-2400 05
    -K.S.A. 82A-1803-                             709-00-2503-6-2400 05
    -SB  534-SEC 131-SESS OF 2008-

    WCPF-KEARNEY COUNTY IRRIGATION ASSOCIATN      709-00-2503-7-2405 05              0.00
    -ACCOUNT CLOSED-

    WCPF-SOUTHSIDE DITCH ASSOCIATION              709-00-2503-7-2410 05              0.00
    -ACCOUNT CLOSED-

    WCPF-FINNEY COUNTY WATER USERS ASSOCIATN      709-00-2503-7-2415 05              0.00
    -ACCOUNT CLOSED-                              709-00-2503-6-2415 05

    WCPF-FEASIBILITY STUDIES                      709-00-2503-8-2420 05              0.00
    -HB 2368-SEC 211-SESS OF 2007-                709-00-2503-7-2420 05

    WCPF-REDUCE LEAKAGE                           709-00-2503-8-2425 05              0.00
    -HB 2368-SEC 211-SESS OF 2007-                709-00-2503-7-2425 05

    WCPF-ARKANSAS RIVER RECONNAISSANCE STUDY      709-00-2503-8-2430 05         29,448.00
    -SB  357-SEC 23-SESS OF 2007-

    WCPF-DITCH IRRIGATION COMPANIES               709-00-2503-8-2435 05         35,000.00
    -SB  357-SEC 23-SESS OF 2007-

 27 WESTERN WATER CONSERVATION PROJECTS FUND      709-00-2537-8-2530 05
    -SB  534-SEC 131-SESS OF 2008-

    WATER PLAN PROJECTS FUND                      709-00-2607-8-2200 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2607-7-2200 05

    LOCAL WATER PROJECT MATCH FUND                709-00-2620-8-3200 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2620-7-3200 05

    WATER SUPPLY STORAGE ASSURANCE FUND           709-00-2631-8-2800 05              0.00
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2800 05
    -K.S.A. 82A-1369-

    WSSA-DIST #1 ADMIN AND ENFORCEMENT            709-00-2631-8-2900 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2900 05

    WSSA-TUTTLE CREEK PRINCIPAL AND INTEREST      709-00-2631-8-2910 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2910 05

    WSSA-TUTTLE CREEK OPERATION & MAINTEN         709-00-2631-8-2920 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2920 05

    WSSA-PERRY PRINCIPAL AND INTEREST             709-00-2631-8-2940 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2940 05

    WSSA-PERRY OPERATION AND MAINTENANCE          709-00-2631-8-2950 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2950 05

    WSSA-MILFORD PRINCIPAL AND INTEREST           709-00-2631-8-2970 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2970 05

    WSSA-MILFORD OPERATION AND MAINTENANCE        709-00-2631-8-2980 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-2980 05

    WSSA-DISTRICT #2 ADMIN AND ENFORCEMENT        709-00-2631-8-3100 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-3100 05

    WSSA-POMONA PRINCIPAL AND INTEREST            709-00-2631-8-3110 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-3110 05

    WSSA-POMONA OPERATION AND MAINTENANCE         709-00-2631-8-3120 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-3120 05


    WSSA-MELVERN PRINCIPAL AND INTEREST           709-00-2631-8-3130 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-3130 05

    WSSA-MELVERN OPERATION AND MAINTENANCE        709-00-2631-8-3140 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-3140 05

    WSSA-DIST #3 ADMIN AND ENFORCEMENT            709-00-2631-8-4100 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-4100 05

    WSSA-JOHN REDMOND PRINCIPAL AND INTEREST      709-00-2631-8-4110 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-4110 05

    WSSA-JOHN REDMOND OPERATION & MAINT           709-00-2631-8-4120 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-4120 05

    WSSA-COUNCIL GROVE PRINCIPAL & INTEREST       709-00-2631-8-4130 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-4130 05

    WSSA-COUNCIL GROVE OPERATION & MAINT          709-00-2631-8-4140 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-4140 05

    WSSA-MARION PRINCIPAL & INTEREST              709-00-2631-8-4150 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-4150 05

    WSSA-MARION OPERATION & MAINTENANCE           709-00-2631-8-4160 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-2631-7-4160 05

    FEDERAL GRANTS AND RECEIPTS FUND              709-00-3673-8-3600 05              0.00
    -HB 2368-SEC 153-SESS OF 2007-                709-00-3673-7-3600 05

    FED GRTS & RCPTS FD-KDHE ON-SITE ASSIST       709-00-3673-8-3610 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-3673-7-3610 05
                                                  709-00-3673-6-3610 05

    FED GRTS & RCPTS FD-MSU/KWO RESEARCH          709-00-3673-7-3630 05
    -ACCOUNT CLOSED-

    FED GRTS & RCPTS FD-STRM GEO ASSMT&CLASS      709-00-3673-8-3650 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-3673-7-3650 05

    FG&R FD-PRIORITY WTLND/RIPARIAN IMPL PLN      709-00-3673-8-3670 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-3673-7-3670 05

    FG&R FD-WETLAND EDUCATIONAL PROJECTS          709-00-3673-8-3680 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-3673-7-3680 05

    FG&R FD-RECLAMATION BUREAU DROUGHT ASST       709-00-3673-7-3690 05
    -ACCOUNT CLOSED-

    FG&R FD-BUR OF RECLAM-NW KS MODELING          709-00-3673-8-3700 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-3673-7-3700 05

    FG&R FD-BUR OF RECLAM-SW KS MODELING          709-00-3673-8-3710 05
    -HB 2368-SEC 153-SESS OF 2007-

    FG&R FD-BUR OF RECLAM-GMD 3 MODELING          709-00-3673-8-3715 05
    -HB 2368-SEC 153-SESS OF 2007-

    AGENCY MOTOR POOL VEHICLE REPAIR & REPLA      709-00-6120-8-6100 05
    -HB 2368-SEC 153-SESS OF 2007-                709-00-6120-7-6100 05

 25 WATER LITIGATION PROCEEDS SUSPENSE FUND       709-00-9053-8-9100 05              0.00
    -HB 2368-SEC 153-SESS OF 2007-                709-00-9053-7-9100 05

    PARKING DEDUCTION CLEARING FUND               709-00-9235-8-9200 05
    -K.S.A. 75-5536-                              709-00-9235-7-9200 05

    CREDIT CARD CLEARING FUND                     709-00-9437-8-9400 05
    -K.S.A. 75-30,100-                            709-00-9437-7-9400 05


 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 FOR OFFICIAL HOSPITALITY ARE
    AUTHORIZED TO BE MADE FROM THE GENERAL FEES FUND.

 20 DURING THE FISCAL YEAR ENDING JUNE 30, 2008, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER

    $6,000,000 FROM THE STATE GENERAL FUND TO THE
    STATE WATER PLAN FUND, HALF TO BE TRANSFERRED ON
    JULY 15 AND HALF ON JANUARY 15.  K.S.A. 82A-953A
    HB 2368, SEC 201, SESS OF 2007

 21 IN EACH FISCAL YEAR, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL MAKE TRANSFERS IN EQUAL AMOUNTS ON
    JULY 15 AND JANUARY 15 WHICH IN THE AGGREGATE
    EQUAL $2,000,000 FROM THE STATE ECONOMIC DEVELOP-
    MENT INITIATIVES FUND TO THE STATE WATER PLAN FUND
    PER K.S.A. 79-4804(G).

 22 ON OR BEFORE THE 15TH DAY OF EACH MONTH, THE
    DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER
    AMOUNTS CERTIFIED BY THE DIRECTOR OF TAXATION FROM
    THE SAND ROYALTY FUND OF THE DEPARTMENT OF REVENUE
    TO THE STATE WATER PLAN FUND. K.S.A. 70A-105(B)

 23 ON JULY 15, AND ON THE 15TH DAY OF EACH CALENDAR
    QUARTER THEREAFTER BEFORE JULY 1, 2009, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $100,000 FROM THE STATE WATER PLAN FUND TO THE
    ABANDONED OIL & GAS WELL FUND OF THE CORPORATION
    COMMISSION PER K.S.A. 55-193.

 24 DURING THE FISCAL YEAR ENDING JUNE 30, 2008, THE
    DIRECTOR OF THE KANSAS WATER OFFICE, WITH THE
    APPROVAL OF THE DIRECTOR OF THE BUDGET, MAY
    TRANSFER ANY PART OF ANY ITEM OF APPROPRIATION
    FOR FISCAL YEAR 2008 OF THE STATE WATER PLAN
    FUND FOR THE KANSAS WATER OFFICE TO ANOTHER ITEM
    OF APPROPRIATION FOR FISCAL YEAR 2008 OF THE
    STATE WATER PLAN FUND FOR THE KANSAS WATER OFFICE.
    HB 2368, SEC 153, SESS OF 2007

 25 ON JULY 1, 2007, OR AS SOON THEREAFTER AS MONEYS
    ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER $584,217 FROM THE WATER LITIGATION
    PROCEEDS SUSPENSE FUND OF THE KANSAS WATER OFFICE
    TO THE STATE WATER PLAN FUND.
    HB 2368, SEC 149, SESS OF 2007

 26 DURING THE FISCAL YEAR ENDING JUNE 30, 2008, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER AN
    AMOUNT OR AMOUNTS SPECIFIED BY THE DIRECTOR OF THE
    KANSAS WATER OFFICE PRIOR TO APRIL 1, 2008, FROM
    THE WATER MARKETING FUND TO THE STATE GENERAL
    FUND, K.S.A. 82A-1315C. HB 2368,SEC 153,SESS 2007

 27 ON THE EFFECTIVE DATE OF SB 534, THE DIRECTOR OF
    ACCOUNTS & REPORTS SHALL TRANSFER $9,224,893 FROM
    THE WATER CONSERVATION PROJECTS FUND AND $739,964
    FROM THE STATE WATER PLAN FUND TO THE WESTERN
    WATER CONSERVATION PROJECTS FUND.  SB 534-SEC 131K
    -SESS OF 2008.