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)
KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM REV. 04/02/09
PROGRAM CODES
01000. OPERATIONS
01010. ADMINISTRATION
01050. DEFERRED COMPENSATION PROGRAM
01980. DATA PROCESSING
70000. PUBLIC EMPLOYEE RETIREMENT BENEFITS
71000. ASSUMPTION OF LOCAL EMPLOYER COSTS
72000. REFUNDS
73000. INVESTMENTS
73010. INVESTMENTS OF NON-PENSION FUNDS
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
01 13TH RETIREMENT CHECK-DEBT SERVICE 365-00-1000-9-0100 01 3,210,948.00
-SB 534-SEC 81-SESS OF 2008- 365-00-1000-8-0100 01
01 REIMBURSEMENT-POSTRETIREMNT BENFIT PAYMT 365-00-1000-8-0300 01 0.00
-ACCOUNT CLOSED-
RETIREE ONE-TIME $300 PAYMENT 365-00-1000-9-0400 01 7,060,000.00
-HB 2946-SEC 18-SESS OF 2008-
21 NON-RETIREMENT ADMINISTRATION FUND 365-00-2277-9-2200 01
-SB 534-SEC 81-SESS OF 2008- 365-00-2277-8-2200 01
NON-RET ADMIN FD-AGENCY OPERATIONS 365-00-2277-9-2210 01 82,652.00
-SB 534-SEC 81-SESS OF 2008- 365-00-2277-8-2210 01
-STATE FINANCE COUNCIL RESOLUTION 08-578 365-00-2277-7-2210 01
-SB 023-SEC 96-SESS OF 2008-
NON-RET ADMIN FD-INVESTMENT RELATED EXP 365-00-2277-9-2220 01
-SB 534-SEC 81-SESS OF 2008- 365-00-2277-8-2220 01
365-00-2277-7-2220 01
KPERS DEFERRED COMPENSATION FEES FUND 365-00-2376-9-2300 01
-SB 534-SEC 81-SESS OF 2008- 365-00-2376-8-2300 01
-SB 023-SEC 96-SESS OF 2008-
20 KANSAS ENDOWMENT FOR YOUTH FUND 365-00-7000-9-2000 01 0.00
21 -SB 534-SEC 81-SESS OF 2008- 365-00-7000-8-2000 01
-K.S.A. 38-2101-
KS ENDWMNT FOR YOUTH-STRATEGIC CONTRBTN 365-00-7000-8-2005 01 0.00
-ACCOUNT CLOSED-
23 KDFA SERIES 2003H BOND DEBT SERVICE FUND 365-00-7001-9-2100 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7001-8-2100 01
-K.S.A. 74-49,131-
22 KANSAS PUBLIC EMPLOYEES RETIREMENT FUND 365-00-7002-9-7000 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-7000 01
-K.S.A. 74-4921- 365-00-7002-7-7000 01
-K.S.A. 74-4939-
10 KPER FUND-AGENCY OPERATIONS 365-00-7002-9-7400 01 8,853,095.00
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-7400 01
-STATE FINANCE COUNCIL RESOLUTION 08-578 365-00-7002-7-7400 01
-SB 023-SEC 96-SESS OF 2008- 365-00-7002-6-7400 01
KPERS-AUDIT SERVICES TRANSFER 365-00-7002-9-7405 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-7405 01
KSIP-KPER FUND-AGENCY OPERATIONS 365-00-7002-9-7409 01 43,216.12
03 -SB 534-SEC 135-SESS OF 2008- 365-00-7002-8-7409 01
KPER-FEDERAL WITHHOLDING TAX REMITTANCES 365-00-7002-9-7500 01
-SB 534-SEC 176-SESS OF 2008- 365-00-7002-8-7500 01
KPER-TECHNOLOGY PROJECT 365-00-7002-9-7800 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-7800 01
365-00-7002-7-7800 01
KPER-INVESTMENT RELATED EXPENSES 365-00-7002-9-8000 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-8000 01
KPER-IRE-DIRECT PLACEMENT MNGMNT 365-00-7002-9-8010 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-8010 01
KPER-IRE-REAL ESTATE MGMNT FEES 365-00-7002-9-8020 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-8020 01
365-00-7002-7-8020 01
KPER-IRE-PUBLIC TRADED SEC MGMT 365-00-7002-9-8030 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-8030 01
365-00-7002-7-8030 01
KPER-IRE-DIRECT PLACE INVEST PRG 365-00-7002-9-8040 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-8040 01
365-00-7002-7-8040 01
KPER-IRE-CUSTODIAL BANK FEES 365-00-7002-9-8050 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-8050 01
365-00-7002-7-8050 01
KPER-IRE-INVEST CONSULTANT FEES 365-00-7002-9-8060 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7002-8-8060 01
365-00-7002-7-8060 01
KPER-IRE-INVEST REL LITIGATION 365-00-7002-8-8070 01
-ACCOUNT CLOSED-
21 FAMILY & CHILDREN ENDOW ACCT-INVEST FUND 365-00-7010-9-4000 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7010-8-4000 01
-K.S.A. 38-1808(E)-
OPTIONAL DEATH BENEFIT PLAN RESERVE FUND 365-00-7357-9-9100 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7357-8-9100 01
-K.S.A. 74-4927(6)-
GROUP INSURANCE RESERVE FUND 365-00-7358-9-9200 01
-SB 534-SEC 81-SESS OF 2008- 365-00-7358-8-9200 01
-K.S.A. 74-4927(4)(A)- 365-00-7358-7-9200 01
KPERS KDFA SER 2003H REVENUE BOND FUND 365-00-7528-9-5000 01 0.00
-SB 534-SEC 177-SESS OF 2008- 365-00-7528-8-5000 01
KPERS KDFA SER 2003H PRIN & INT ACCOUNT 365-00-7528-9-5003 01
-SB 534-SEC 177-SESS OF 2008- 365-00-7528-8-5003 01
KPERS KDFA SER 2003H INTEREST RESERVE 365-00-7528-9-5004 01
-SB 534-SEC 176-SESS OF 2008- 365-00-7528-8-5004 01
SENIOR SERVICES TRUST FUND 365-00-7550-9-7600 01
-SB 534-SEC 176-SESS OF 2008- 365-00-7550-8-7600 01
CREDIT CARD CLEARING FUND 365-00-9410-9-9400 01
-K.S.A. 75-30,100- 365-00-9410-8-9400 01
01 THE UNENCUMBERED BALANCE AT JUNE 30, 2008, IS
LAPSED.
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2008, IF IN
EXCESS OF $100.00, IS REAPPROPRIATED TO THE
SAME ACCOUNT.
10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE
FROM THE KANSAS PUBLIC EMPLOYEES RETIREMENT FUND
AGENCY OPERATIONS ACCOUNT.
20 ON JULY 1 OF EACH FISCAL YEAR, OR AS SOON
THEREAFTER, AS MONEYS ARE AVAILABLE, THE DIRECTOR
OF ACCOUNTS & REPORTS SHALL TRANSFER FROM THE
KANSAS ENDOWMENT FOR YOUTH FUND TO THE SRS
CHILDRENS INITIATIVES FUND, THE AMOUNT EQUAL TO
102.5% OF THE AMOUNT TRANSFERRED FROM THE KANSAS
ENDOWMENT FOR YOUTH FUND TO THE SRS CHILDRENS
INITIATIVES FUND PURSUANT TO K.S.A. 38-2102(D).
EFFECTIVE FOR FY 2009, THE AMOUNT TO BE
TRANSFERRED IS $64,458,892 UPON RECEIPT OF TOBACCO
MONIES.
SB 534-SEC 81-SESS OF 2008.
21 THE EXECUTIVE OFFICER OF THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM SHALL CERTIFY TO THE
DIRECTOR OF ACCOUNTS & REPORTS THE AMOUNT OF
MONEYS TO TRANSFER FROM THE KANSAS ENDOWMENT FOR
YOUTH FUND, THE FAMILY & CHILDREN INVESTMENT FUND
ENDOWMENT ACCOUNT AND THE SGF UNCLAIMED PROPERTY
ACCOUNT FOR THE PURPOSE OF REIMBURSING THE COSTS
OF NON-RETIREMENT RELATED ADMINISTRATIVE ACTIVITY
AND INVESTMENT RELATED EXPENSES FOR MANAGING SUCH
FUNDS.
K.S.A. 74-4909B.
22 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
OF THE DEPARTMENT OF EDUCATION TO THE KANSAS
PUBLIC EMPLOYEES RETIREMENT FUND.
K.S.A. 74-4939.
23 THE EXECUTIVE DIRECTOR OF THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM SHALL CERTIFY TO THE
DIRECTOR OF ACCOUNTS & REPORTS NO LATER THAN JUNE
30, 2009, THE AMOUNT TO TRANSFER TO THE STATE
GENERAL FUND FOR REIMBURSEMENT OF BOND DEBT
SERVICE PAYMENTS AUTHORIZED IN FY 2009.
SB 534-SEC 81-SESS OF 2008.