STATE OF KANSAS                   
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2009 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2008 TO JUNE 30, 2009)
              ACCOUNTANCY' BOARD OF                                   REV. 04/02/09
                                        PROGRAM CODES

                              63000. ADMINISTRATION/REGULATION OF CPA'S

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

    GENERAL FUND RECEIPT ONLY                     028-00-1000-9-9559 01              0.00
                                                  028-00-1000-8-9559 01

 07 BOARD OF ACCOUNTANCY FEE FUND                 028-00-2701-9-0100 01        305,447.00
 21 -HB 2368-SEC 69-SESS OF 2007-                 028-00-2701-8-0100 01
    -K.S.A. 1-204-                                028-00-2701-7-0100 01
    -K.S.A. 75-1119B-
    -STATE FINANCE COUNCIL RESOLUTION 08-578
    -SB  534-SEC 18-SESS OF 2008-
    -SB  023-SEC 3-SESS OF 2009-
    -SB  023-SEC 96-SESS OF 2009-

    BOARD OF ACCOUNTANCY FEE FUND-OFFCL HOSP      028-00-2701-9-0104 01            750.00
    -HB 2368-SEC 69-SESS OF 2007-                 028-00-2701-8-0104 01

 03 KSIP-BOARD OF ACCOUNTANCY FEE FUND            028-00-2701-9-0109 01         51,077.59
    -HB 2368-SEC 89-SESS OF 2007-                 028-00-2701-8-0109 01
                                                  028-00-2701-7-0109 01

 20 SPECIAL LITIGATION RESERVE FUND               028-00-2715-9-2700 01
 21 -HB 2368-SEC 69-SESS OF 2007-

    CREDIT CARD CLEARING FUND                     028-00-9414-9-9400 01
    -K.S.A. 75-30,100-                            028-00-9414-8-9400 01

    CREDIT CARD CLEARING FUND-KANSAS.GOV          028-00-9458-9-9500 01
    -K.S.A. 75-30,100-                            028-00-9458-8-9500 01


 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2008, IF IN
    EXCESS OF $100.00 IS REAPPROPRIATED TO THE
    SAME ACCOUNT.

 07 TWENTY PERCENT OF ALL FEES UP TO A MAXIMUM OF
    $200,000.00 SHALL BE DEPOSITED TO THE CREDIT OF
    THE STATE GENERAL FUND.
    K.S.A. 1-204, 75-119B.

 20 NO EXPENDITURES SHALL BE MADE FROM THE SPECIAL
    LITIGATION RESERVE FUND FOR FY09, EXCEPT UPON THE
    APPROVAL OF THE DIRECTOR OF THE BUDGET.
    HB 2368-SEC 69-SESS OF 2007.

 21 DURING THE FISCAL YEAR ENDING JUNE 30, 2009, THE
    EXECUTIVE DIRECTOR OF THE BOARD OF ACCOUNTANCY
    WITH THE BUDGET DIRECTORS CERTIFICATION, MAY
    TRANSFER MONEYS FROM THE BOARD OF ACCOUNTANCY
    FEE FUND TO THE SPECIAL LITIGATION RESERVE FUND,
    NOT TO EXCEED $15,000 FOR THE FISCAL YEAR.
    HB 2368-SEC 69-SESS OF 2007.