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)
              CORPORATION COMMISSION                                  REV. 04/02/09
                                        PROGRAM CODES

                              01000. ADMINISTRATIVE SERVICES
                              01010. GENERAL MANAGEMENT AND ADMINISTRATION
                              01020. FISCAL PLANNING AND MANAGEMENT
                              01030. DOCKETS
                              01040. PERSONNEL
                              01050. SUPPORT SERVICES
                              01060. PUBLIC INFORMATION SERVICES
                              01080. PLANNING AND RESEARCH
                              01090. CITIZEN'S UTILITY RATEPAYERS BOARD
                              01100. COMMISSIONERS ADVISORY COUNCIL
                              01130. LEGAL SERVICES
                              01970. WORD PROCESSING-ADMINISTRATION
                              01980. DATA PROCESSING-ADMINISTRATION
                              64000. UTILITIES
                              64010. UTILITIES ADMINISTRATION
                              64300. GAS PIPELINE SAFETY
                              67000. CONSERVATION
                              67010. CONSERVATION ADMINISTRATION
                              67011. MINERAL LEASING FED FUNDS
                              67300. UNDERGROUND INJECTION CONTROL
                              67500. DATA MANAGEMENT SYSTEM
                              67800. OIL ASSESSMENTS-RECEIPTS ONLY
                              67900. GAS ASSESSMENTS-RECEIPTS ONLY
                              69000. TRANSPORTATION
                              69010. TRANSPORTATION ADMINISTRATION
                              69300. MOTOR CARRIER SAFETY ASSISTANCE (MCASP)
                              69310. RAILROAD OR OPERATION LIFESAVER
                              80000. ENERGY PROGRAMS
                              80010. ENERGY PROGRAMS ADMINISTRATION

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

    GENERAL FUND RECEIPT ONLY                     143-00-1000-9-9559 01              0.00
                                                  143-00-1000-8-9559 01

 07 PUBLIC SERVICE REGULATION FUND                143-00-2019-9-0100 01      8,305,477.00
 20 -SB  534-SEC 83-SESS OF 2008-                 143-00-2019-8-0100 01
 23 -SB  534-SEC 84-SESS OF 2008-                 143-00-2019-7-0100 01
 25 -K.S.A. 66-1A01-                              143-00-2019-6-0100 01
    -HB 2946-SEC 46-SESS OF 2008-
    -STATE FINANCE COUNCIL RESOLUTION 08-578
    -SB  023-SEC 35-SESS OF 2009-
    -SB  023-SEC 96-SESS OF 2009-

    PUBLIC SVC REG FD-KS ELCTRC TRANS ATHRTY      143-00-2019-9-0110 01              0.00
    -ACCOUNT CLOSED-

    PUBLIC SERV REG FND-OFFICIAL HOSPITALITY      143-00-2019-9-1008 01          1,260.00
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2019-8-1008 01
                                                  143-00-2019-7-1008 01

 07 GAS PIPELINE INSPECTION FEE FUND              143-00-2023-9-1100 01
 23 -SB  534-SEC 83-SESS OF 2008-                 143-00-2023-8-1100 01
    -K.S.A. 66-1,155-                             143-00-2023-7-1100 01

 07 CONSERVATION FEE FUND                         143-00-2130-9-2000 01      6,669,644.00
 21 -SB  534-SEC 83-SESS OF 2008-                 143-00-2130-8-2000 01
 22 -SB  534-SEC 166-SESS OF 2008-                143-00-2130-7-2000 01
 23 -K.S.A. 55-143-                               143-00-2130-6-2000 01
 24 -K.S.A. 55-193-
    -HB 2946-SEC 46-SESS OF 2008-
    -STATE FINANCE COUNCIL RESOLUTION 08-578
    -SB  023-SEC 87-SESS OF 2009-
    -SB  023-SEC 96-SESS OF 2009-

    CFF-COLLECTION FEES                           143-00-2130-9-2006 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2130-8-2006 01

    CFF-PLUG ABANDONED WELLS & TESTING WELLS      143-00-2130-9-2009 01
    -SB  534- SEC 176- SESS OF 2008-              143-00-2130-8-2009 01


    CONSERV FEE FUND-OFFICIAL HOSPITALITY         143-00-2130-9-2028 01            120.00
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2130-8-2028 01
                                                  143-00-2130-7-2028 01

 21 ABANDONED OIL AND GAS WELL FUND               143-00-2143-9-2100 01
 23 -SB  534-SEC 83-SESS OF 2008-                 143-00-2143-8-2100 01
 24 -SB  534-SEC 166-SESS OF 2008-                143-00-2143-7-2100 01
    -K.S.A. 55-193-                               143-00-2143-6-2100 01
    -K.S.A. 55-192-                               143-00-2143-5-2100 01
    -SB  023-SEC 87-SESS OF 2009-

 23 WELL PLUGGING ASSURANCE FUND                  143-00-2180-9-2110 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2180-8-2110 01
    -K.S.A. 55-166-

 23 NATURAL GAS UNDERGROUND STORAGE FEE FUND      143-00-2181-9-2120 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2181-8-2120 01
    -K.S.A. 55-1,116-                             143-00-2181-7-2120 01
    -SB  023-SEC 96-SESS OF 2009-

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         143-00-2316-9-2300 01
 23 -SB  534-SEC 83-SESS OF 2008-                 143-00-2316-8-2300 01

    INSER ED WKSHP FEE FUND-GAS PIPELINE-OOE      143-00-2316-9-2302 01
    -SB  534- SEC 176- SESS OF 2008-              143-00-2316-8-2302 01

 28 KETA DEVELOPMENT FUND                         143-00-2355-9-2010 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2355-8-2010 01
    -SB  023-SEC 35-SESS OF 2009-

    CARBON DIOXIDE INJCTN WELL/UNDRGD STO FD      143-00-2358-9-2500 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2358-8-2500 01
    -K.S.A. 55-1638-

 23 FACILITY CONSERVATION IMPROVEMENT PGM FD      143-00-2432-9-2400 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2432-8-2400 01
    -SB  023-SEC 96-SESS OF 2009-                 143-00-2432-7-2400 01
                                                  143-00-2432-6-2400 01

 23 ENERGY GRANTS MANAGEMENT FUND-STRIPPER        143-00-2667-9-4000 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2667-8-4000 01
    -K.S.A. 74-617-                               143-00-2667-7-4000 01

    EGMF-ENERGY RELATED GRANTS, NON-FEDERAL       143-00-2667-9-4100 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2667-8-4100 01

    EGMF-FPVEF-EXXON REFUND                       143-00-2667-9-4700 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2667-8-4700 01
                                                  143-00-2667-7-4700 01

    EGMF-FPVEF-WELL LIT-SECP-CNTR-OTH OP EXP      143-00-2667-8-5102 01
    -ACCOUNT CLOSED-

 23 MOTOR CARRIER LICENSE FEES FUND               143-00-2812-9-5500 01      2,031,202.00
 26 -SB  534-SEC 83-SESS OF 2008-                 143-00-2812-8-5500 01
 27 -SB  534-SEC 122-SESS OF 2008-                143-00-2812-7-5500 01
    -HB 2491-SEC 1-SESS OF 2008-                  143-00-2812-6-5500 01
    -K.S.A. 66-1A01-
    -K.S.A. 66-1,142-
    -STATE FINANCE COUNCIL RESOLUTION 08-578
    -SB  023-SEC 96-SESS OF 2009-

    MCLFF-OFFICIAL HOSPITALITY                    143-00-2812-9-5508 01            120.00
    -SB  534-SEC 83-SESS OF 2008-                 143-00-2812-8-5508 01
                                                  143-00-2812-7-5508 01

    ENERGY RELATED GRANTS-FEDERAL FUND            143-00-3029-9-3400 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-3029-8-3400 01
    -K.S.A. 74-616-                               143-00-3029-6-3400 01

    OTHER FEDERAL GRANTS FUND                     143-00-3049-9-3800 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-3049-8-3800 01

    GAS PIPELINE SAFETY PROGRAM-FEDERAL FUND      143-00-3632-9-3000 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-3632-8-3000 01

    PIPELINE DAMAGE PREVENTN GRT PGM FED FD       143-00-3633-9-3120 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-3633-8-3120 01

    ENERGY CONSERVATION PLAN-FEDERAL FUND         143-00-3682-9-3500 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-3682-8-3500 01
                                                  143-00-3682-7-3500 01


    UNDERGROUND INJECT CNTRL CLASS II-FED         143-00-3768-9-3700 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-3768-8-3700 01

    SUSPENSE FUND                                 143-00-9007-9-9000 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-9007-8-9000 01

    UNIFIED CARRIER REGISTRATION CLEARING FD      143-00-9062-9-9100 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-9062-8-9100 01
    -SB  462-SEC 6-SESS OF 2008-
    -K.S.A. 66-1,139A-

    CREDIT CARD CLEARING FUND                     143-00-9401-9-9400 01
    -SB  534-SEC 83-SESS OF 2008-                 143-00-9401-8-9400 01
    -K.S.A. 75-30,100-


 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. 55-176, 55-609,
    55-711, 55-901, 55-155, 661A01, 66-1,152,
    66-1,155, 66-1503

 10 EXPENDITURES MAY BE MADE FROM THE INSERVICE
    EDUCATION WORKSHOP FEE FUND FOR OFFICIAL
    HOSPITALITY.

 20 ON JULY 1, 2008, OCTOBER 1, 2008, JANUARY 1, 2009,
    AND APRIL 1, 2009, OR AS SOON AFTER EACH SUCH DATE
    AS MONEYS ARE AVAILABLE, AND UPON RECEIPT OF
    CERTIFICATION BY THE STATE CORPORATION COMMISSION
    OF THE AMOUNT TO BE TRANSFERRED, THE DIRECTOR OF
    ACCOUNTS & REPORTS SHALL TRANSFER FROM THE PUBLIC
    SERVICE REGULATION FUND OF THE CORPORATION
    COMMISSION TO THE UTILITY REGULATORY FEE FUND OF
    THE CITIZENS' UTILITY RATEPAYER BOARD ALL MONEYS
    ASSESSED BY THE STATE CORPORATION COMMISSION FOR
    THE CITIZENS' UTILITY RATEPAYER BOARD UNDER K.S.A.
    66-1502 OR 66-1503 AND AMENDMENTS THERETO
    DEPOSITED IN THE STATE TREASURY TO THE CREDIT OF
    THE PUBLIC SERVICE REGULATION FUND.
    SB 534-SEC 84-SESS OF 2008.

 21 ON JULY 15, 1996 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 GENERAL FUND, $100,000
    FROM THE STATE WATER PLAN FUND, AND $100,000 FROM
    THE CONSERVATION FEE FUND TO THE ABANDONED OIL AND
    GAS WELL FUND.  NO TRANSFER SHALL BE MADE FROM THE
    STATE GENERAL FUND DURING FY 2009 AND THE TOTAL OF
    STATE WATER PLAN FUND TRANSFERS MADE PER THIS
    SECTION SHALL NOT EXCEED $320,000 FOR FY 2009.
    K.S.A. 55-193 AS AMENDED BY SB 534-SEC 166-SESS OF
    2008-AS AMENDED BY SB 23-SEC 87-SESS OF 2009.

 22 A PERCENTAGE OF FEES COLLECTED, NOT TO EXCEED 27%,
    SHALL BE TRANSFERRED FROM THE CONSERVATION FEE
    FUND TO THE ACCOUNTING SERVICES RECOVERY FUND OF
    THE DEPARTMENT OF ADMINISTRATION FOR SERVICES
    RENDERED IN COLLECTION EFFORTS.
    SB 534-SEC 83-SESS OF 2008.

 23 DURING THE FISCAL YEAR ENDING JUNE 30, 2009,
    THE EXECUTIVE DIRECTOR OF THE STATE CORPORATION
    COMMISSION, WITH THE APPROVAL OF THE DIRECTOR OF
    THE BUDGET, MAY TRANSFER FUNDS FROM ANY SPECIAL
    REVENUE FUND OR FUNDS OF THE STATE CORPORATION.
    EACH SUCH TRANSFER SHALL BE CERTIFIED BY THE
    EXEC DIRECTOR OF THE STATE CORP COMMISSION AND A
    COPY GIVEN TO THE DIRECTR OF LEGISLATIVE RESEARCH.
    SB 534-SEC 83-SESS OF 2008.

 24 DURING THE FISCAL YEAR ENDING JUNE 30, 2009, THE
    EXECUTIVE DIRECTOR OF THE STATE CORPORATION
    COMMISSION, WITH THE APPROVAL OF THE DIRECTOR OF
    THE BUDGET, MAY TRANSFER ADDITIONAL MONEYS IN
    EXCESS OF $400,000 FROM THE CONSERVATION FEE FUND,
    PRESCRIBED BY KSA 55-193 AND AMENDMENTS THERETO,
    TO THE ABANDONED OIL AND GAS WELL PLUGGING FUND.
    EACH SUCH TRANSFER SHALL BE CERTIFIED BY THE
    DIRECTOR OF ACCOUNTS AND REPORTS AND A COPY
    SUBMITTED TO THE DIRECTOR OF LEGISLATIVE RESEARCH.
    SB 534-SEC 83-SESS OF 2008.


 25 EXPENDITURES FROM PUBLIC SERVICE REGULATION FUND
    FOR THE EXPENSES OF THE KANSAS ELECTRIC
    TRANSMISSION AUTHORITY SHALL NOT EXCEED $102,513.
    SB 534-SEC 83-SESS OF 2008.

 26 ON JULY 30 AND JANUARY 30 OF EACH YEAR, THE STATE
    TREASURER SHALL TRANSFER ALL UNENCUMBERED BALANCES
    IN EXCESS OF $700,000 IN THE MOTOR CARRIER LICENSE
    FEES FUND TO THE STATE HIGHWAY FUND.
    K.S.A. 66-1,142 AS AMENDED BY HB 2491-SEC 1-SESS
    2008.

 27 ON JULY 1, 2008, AND JANUARY 1, 2009, OR AS SOON
    AFTER EACH DATE AS MONEYS ARE AVAILABLE THE
    DIRECTOR OF ACCTS & REPORTS SHALL TRANSFER NOT
    MORE THAN $650,000 FROM THE MOTOR CARRIER LICENSE
    FEES FUND OF THE STATE CORPORATION COMMISSION TO
    THE MOTOR CARRIER SAFETY ASSISTANCE PROGRAM STATE
    FUND OF THE KANSAS HIGHWAY PATROL.
    SB 534-SEC 122-SESS OF 2008.

 28 ON THE EFFECTIVE DATE OF SENATE BILL 23, OR AS
    SOON THEREAFTER AS MONIES ARE AVAILABLE, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $1,000,000 FROM THE KETA DEVELOPMENT FUND TO THE
    STATE GENERAL FUND.
    SB 23-SEC 35B-SESS OF 2009.