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) PITTSBURG STATE UNIVERSITY REV. 04/02/09 PROGRAM CODES 00000. CLEARING 01000. INSTITUTIONAL SUPPORT 01610. EXECUTIVE MANAGEMENT 01620. FISCAL OPERATIONS 01630. GENERAL ADMINISTRATIVE SERVICES 01640. LOGISTICAL SERVICES 01670. PUBLIC RELATIONS AND DEVELOPMENT 20000. EDUCATIONAL PROGRAM 20110. GENERAL ACADEMIC INSTRUCTION 20120. OCCUPATIONAL/VOCATIONAL INSTRUCTION 20140. PREPARATORY/ADULT BASIC EDUCATION 20150. SUMMER SESSION 20410. LIBRARIES 20420. MUSEUMS AND GALLERIES 20430. AUDIO-VISUAL SERVICES 20440. COMPUTING SUPPORT 20450. ANCILLARY SUPPORT 20460. ACADEMIC ADMINISTRATION 20470. COURSE/CURRICULUM DEVELOPMENT 20480. ACADEMIC PERSONNEL DEVELOPMENT 20510. STUDENT SERVICE ADMINISTRATION 20520. SOCIAL/CULTURAL DEVELOPMENT 20530. COUNSELING AND CAREER GUIDANCE 20540. FINANCIAL AID ADMINISTRATION 20560. INTERCOLLEGIATE ATHLETICS 20570. STUDENT RECRUITMENT/ADMISSIONS/RECORDS 21000. RESEARCH 21210. INSTITUTES/RESEARCH CENTERS 21220. INDIVIDUAL/PROJECT RESEARCH 22000. PUBLIC SERVICE 22320. COMMUNITY SERVICES 22330. COOPERATIVE EXTENSION SERVICES 22340. PUBLIC BROADCASTING SERVICES 22350. COMMUNITY EDUCATION 30000. STUDENT AIDS AND AWARDS 30470. COURSE/CURRICULUM DEVELOPMENT 30480. ACADEMIC PERSONNEL DEVELOPMENT 30810. SCHOLARSHIPS 30820. FELLOWSHIPS 30830. SUPPLEMENTAL OPPORTUNITY GRANTS 31000. STUDENT LOANS 31960. STUDENT LOANS 37000. AUXILIARY ENTERPRISES 37910. AUXILIARY ENTERPRISES 91000. DELAYED CONTRACTUAL SALARY PAYMENTS 92000. OUTSIDE WORK STUDY AGENCIES 92920. OUTSIDE WORK STUDY AGENCIES 93000. SERVICE CLEARING 93930. SERVICE CLEARING 95000. AGENCY FUNDS 95950. AGENCY FUNDS 96000. PHYSICAL PLANT-INCLUDING SECURITY 96700. PHYSICAL PLANT-INCLUDING SECURITY 97000. LOCAL FUNDS 97970. LOCAL FUNDS 98000. DEBT SERVICE-ACADEMIC BUILDINGS 98940. DEBT SERVICE-ACADEMIC BUILDINGS 99000. CAPITAL IMPROVEMENTS 99990. CAPITAL IMPROVEMENTS OPERATING FUNDS APPROPRIATION ACCOUNT OR EXPENDITURE FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP 385-00-1000-9-0063 03 36,228,248.58 21 -SB 534-SEC 112-SESS OF 2008- 385-00-1000-8-0063 03 22 -SB 023-SEC 64-SESS OF 2009- -SB 023-SEC 95-SESS OF 2009- ARMORY/CLASSROOM/REC CENTER DEBT SERVICE 385-00-1000-9-0100 03 166,999.00 -SB 534-SEC 151-SESS OF 2008- 385-00-1000-8-0100 03 -SB 023-SEC 64-SESS OF 2009- 10 GENERAL FEES FUND 385-00-2070-9-2010 03 20 -SB 534-SEC 112-SESS OF 2008- 385-00-2070-8-2010 03 28 -K.S.A. 76-719- 385-00-2070-7-2010 03 -SB 023-SEC 96-SESS OF 2009- 385-00-2070-6-2010 03 23 FACULTY OF DISTINCTION MATCHING FUND 385-00-2474-9-2400 03 -SB 534-SEC 112-SESS OF 2008- 385-00-2474-8-2400 03 -HB 2343-SEC 2-SESS OF 2008- 28 DEFERRED MAINTENANCE SUPPORT FUND 385-00-2486-9-2486 03 29 -SB 534-SEC 151-SESS OF 2008- 385-00-2486-8-2486 03 30 10 RESTRICTED FEES FUND 385-00-2529-9-2040 03 29 -SB 534-SEC 112-SESS OF 2008- 385-00-2529-8-2040 03 -K.S.A. 76-719- 385-00-2529-7-2040 03 -SB 023-SEC 96-SESS OF 2009- 385-00-2529-6-2040 03 25 KANSAS CAREER WORK STUDY PROGRAM FUND 385-00-2552-9-2060 03 -SB 534-SEC 176-SESS OF 2008- 385-00-2552-8-2060 03 OVERMAN REN-REVENUE ACCT-KDFA D BD, 1994 385-00-2820-9-2820 03 -SB 534-SEC 151-SESS OF 2008- 385-00-2820-8-2820 03 HORACE MANN ADM BLG RNV PARITY BD REV FD 385-00-2833-9-2830 03 -SB 534-SEC 151-SESS OF 2008- 385-00-2833-8-2830 03 27 INFRASTRUCTURE MAINTENANCE FUND 385-00-2846-9-2840 03 -SB 534-SEC 151-SESS OF 2008- 385-00-2846-8-2840 03 -K.S.A. 76-7,104- 30 SPONSORED RESEARCH OVERHEAD FUND 385-00-2903-9-2903 03 -SB 534-SEC 112-SESS OF 2008- SCIENTIFIC RESEARCH/DEVELOPMT REVENUE FD 385-00-2928-9-2900 03 -SB 534-SEC 176-SESS OF 2008- 385-00-2928-8-2900 03 UNIVERSITY FEDERAL FUND 385-00-3146-9-3140 03 -SB 534-SEC 112-SESS OF 2008- 385-00-3146-8-3140 03 385-00-3146-7-3140 03 ARMORY/CLASSROOM/RECREATION CTR-FED FUND 385-00-3222-9-3222 03 -SB 534-SEC 151-SESS OF 2008- 385-00-3222-8-3222 03 COLLEGE WORK-STUDY PROGRAM FUND-FEDERAL 385-00-3498-9-3030 03 -SB 534-SEC 112-SESS OF 2008- 385-00-3498-8-3030 03 HOSPITAL AND STUDENT HEALTH FEES FUND 385-00-5126-9-5010 03 -SB 534-SEC 112-SESS OF 2008- 385-00-5126-8-5010 03 -SB 023-SEC 96-SESS OF 2009- 385-00-5126-7-5010 03 HOUSING SYSTEM OPERATIONS FUND 385-00-5165-9-5050 03 -SB 534-SEC 112-SESS OF 2008- 385-00-5165-8-5050 03 -K.S.A. 76-762- 385-00-5165-7-5050 03 -SB 023-SEC 96-SESS OF 2009- PARKING FEES FUND 385-00-5187-9-5060 03 -SB 534-SEC 112-SESS OF 2008- 385-00-5187-8-5060 03 -SB 023-SEC 96-SESS OF 2009- 385-00-5187-7-5060 03 KDFA PSU HOUSING SYSTEM REVOVATION PRJTS 385-00-5201-9-5200 03 0.00 -SB 534-SEC 177-SESS OF 2008- 385-00-5201-8-5200 03 -K.S.A. 74-8911- HOUSING SYM RENOV-WILLARD HALL 1998E P&I 385-00-5201-9-5201 03 -SB 534-SEC 177-SESS OF 2008- 385-00-5201-8-5201 03 HOUSING SYM RENOV-BONITA TERR 2004D P&I 385-00-5201-9-5202 03 -SB 534-SEC 177-SESS OF 2008- 385-00-5201-8-5202 03 HOUSNG SYM RENOV-BD ANTICPTN 2009-1 P&I 385-00-5201-9-5211 03 -SB 534-SEC 177-SESS OF 2008- HOUSNG SYM RENOV-BD ANTICPTN 2009-1 PJT 385-00-5201-9-5212 03 -SB 534-SEC 177-SESS OF 2008- HOUSING SYSTEM PARITY BOND RESERVE FUND 385-00-5602-9-5800 03 -SB 534-SEC 177-SESS OF 2008- 385-00-5602-8-5800 03 -K.S.A. 74-8911- HOUS SYST REPAIR, EQUIP & IMPROVEMENT FD 385-00-5646-9-5160 03 -SB 534-SEC 112-SESS OF 2008- 385-00-5646-8-5160 03 -K.S.A. 76-762- 385-00-5646-7-5160 03 HOUSING SYSTEM SUSPENSE FUND 385-00-5703-9-5170 03 -SB 534-SEC 112-SESS OF 2008- 385-00-5703-8-5170 03 -K.S.A. 76-762- SERVICE CLEARING FUND 385-00-6005-9-6000 03 0.00 -SB 534-SEC 112-SESS OF 2008- 385-00-6005-8-6000 03 -K.S.A. 76-755- SERVICE CLEARING FUND-MOTOR CAR POOL 385-00-6005-9-6010 03 -SB 534-SEC 112-SESS OF 2008- 385-00-6005-8-6010 03 -K.S.A. 76-755- SERVICE CLEARING FUND-POSTAGE 385-00-6005-9-6020 03 -SB 534-SEC 112-SESS OF 2008- 385-00-6005-8-6020 03 385-00-6005-7-6020 03 SRVC CLEARING FND-DUPLICATING & PRINTING 385-00-6005-9-6030 03 -SB 534-SEC 112-SESS OF 2008- 385-00-6005-8-6030 03 385-00-6005-7-6030 03 SERVICE CLEARING FUND-OFFICE SUPPLIES 385-00-6005-9-6040 03 -SB 534-SEC 112-SESS OF 2008- 385-00-6005-8-6040 03 SERVICE CLEAR FD-INSTRUCTIONAL MEDIA DIV 385-00-6005-9-6050 03 -SB 534-SEC 112-SESS OF 2008- 385-00-6005-8-6050 03 385-00-6005-7-6050 03 SERVICE CLEARING FUND-TELEPHONE SERVICE 385-00-6005-9-6070 03 -SB 534-SEC 112-SESS OF 2008- 385-00-6005-8-6070 03 385-00-6005-7-6070 03 KANSAS COMPREHENSIVE GRANT FUND 385-00-7227-9-7200 03 -SB 534-SEC 112-SESS OF 2008- 385-00-7227-8-7200 03 -K.S.A. 74-32,123- KS POLYMER RESEARCH CENTER 385-00-7235-9-7300 03 0.00 -SB 534-SEC 151-SESS OF 2008- 385-00-7235-8-7300 03 KS POLYMER RESEARCH CTR 385-00-7235-9-7305 03 -SB 534-SEC 151-SESS OF 2008- 385-00-7235-8-7305 03 ARMORY/CLASSROOM/RECREATION CTR 385-00-7235-9-7310 03 -SB 534-SEC 151-SESS OF 2008- 385-00-7235-8-7310 03 385-00-7235-7-7310 03 STUDENT HEALTH CENTER-PRIVATE GIFTS FUND 385-00-7290-9-7290 03 -SB 534-SEC 151-SESS OF 2008- 20 NURSING STUDENT LOAN FUND 385-00-7508-9-7010 03 -SB 534-SEC 112-SESS OF 2008- 385-00-7508-8-7010 03 20 PERKINS STUDENT LOAN FUND 385-00-7509-9-7020 03 -SB 534-SEC 112-SESS OF 2008- 385-00-7509-8-7020 03 385-00-7509-7-7020 03 NINE MONTH PAYROLL CLEARING FUND 385-00-7713-9-7030 03 -SB 534-SEC 176-SESS OF 2008- 385-00-7713-8-7030 03 01 REHAB/REPAIR PROJ FOR INST OF HIGHER ED 385-00-8001-8-8308 03 0.00 -ACCOUNT CLOSED- 24 REHABILITATION AND REPAIR PROJECTS-EBF 385-00-8001-9-8318 03 2,097,603.57 26 -SB 534-SEC 151-SESS OF 2008- 385-00-8001-8-8318 03 -SB 534-SEC 180-SESS OF 2008- 385-00-8001-7-8318 03 03 EDUC BLDG FD-ARMORY/CLASSROOM/REC CENTER 385-00-8001-9-8328 03 0.00 -SB 534-SEC 180-SESS OF 2008- 385-00-8001-8-8328 03 OVERMAN CTR-2003A-1 REFUND BD PROJ FUND 385-00-8210-9-8400 03 0.00 -SB 534-SEC 177-SESS OF 2008- 385-00-8210-8-8400 03 -K.S.A. 74-8911- OVERMAN CTR-2003A-1 REF BD RESERVE ACCT 385-00-8210-9-8401 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8210-8-8401 03 OVERMAN CTR-2003A-1 REF BD FD-P&I ACCT 385-00-8210-9-8402 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8210-8-8402 03 OVERMAN CTR-2003A-2 TAXABLE REV BD FUND 385-00-8211-9-8410 03 0.00 -K.S.A. 74-8911- 385-00-8211-8-8410 03 -SB 534-SEC 177-SESS OF 2008- OVERMAN CTR-2003A-2 TAXABLE BD RESERVE 385-00-8211-9-8411 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8211-8-8411 03 OVERMAN CTR-2003A-2 TAXABLE REV P&I ACCT 385-00-8211-9-8412 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8211-8-8412 03 ARMORY PROJECT KDFA SERIES 2006L-2 FUND 385-00-8217-9-8420 03 0.00 -K.S.A. 74-8911- 385-00-8217-8-8420 03 -SB 534-SEC 177-SESS OF 2008- ARMORY PROJECT KDFA SER 2006L-2 PJT ACCT 385-00-8217-9-8421 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8217-8-8421 03 385-00-8217-7-8421 03 ARMORY PROJECT KDFA SER 2006L-2 P&I ACCT 385-00-8217-9-8422 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8217-8-8422 03 ARMORY PROJECT KDFA SER 2006L-2 COI ACCT 385-00-8217-9-8423 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8217-8-8423 03 ARMORY PROJECT KDFA SER 2006L-2 CAP INT 385-00-8217-9-8424 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8217-8-8424 03 ARMORY PROJECT KDFA SER 2006L-2 REVENUE 385-00-8217-9-8425 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8217-8-8425 03 KDFA-PSU-STUDENT HEALTH CENTER 2008-3 385-00-8220-9-8500 03 -SB 534-SEC 177-SESS OF 2008- KDFA-PSU-STDNT HLTH CNTR 2008-3 PRJ ACCT 385-00-8220-9-8510 03 -SB 534-SEC 177-SESS OF 2008- KDFA-PSU-STDNT HLTH CNTR 2008-3 P&I ACCT 385-00-8220-9-8520 03 -SB 534-SEC 177-SESS OF 2008- HORACE MANN ADM BLDG RENOV PJT,SER 1998P 385-00-8230-9-8700 03 0.00 -K.S.A. 74-8911- 385-00-8230-8-8700 03 -SB 534-SEC 177-SESS OF 2008- HORACE MANN ADM BLG RNV,1998P P&I ACCT 385-00-8230-9-8710 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8230-8-8710 03 KDFA COMP REHAB/REP PJT FD 2004F 385-00-8319-9-8745 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8319-8-8745 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT FACILTIES FUND 385-00-8409-9-8460 03 0.00 -SB 534-SEC 177-SESS OF 2008- 385-00-8409-8-8460 03 -K.S.A. 74-8911- SCIENTIFIC RSCH/DVPMT 2005D PROJECT ACCT 385-00-8409-9-8461 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8409-8-8461 03 SCIENTIFIC RSCH/DVPMT 2005D P&I ACCT 385-00-8409-9-8462 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8409-8-8462 03 HORACE MANN ADM BLG RNV PARITY BD RES FD 385-00-8501-9-8750 03 -K.S.A. 74-8911- 385-00-8501-8-8750 03 -SB 534-SEC 177-SESS OF 2008- HORACE MANN ADM BLG RNV PARITY BD SURPLU 385-00-8502-9-8760 03 -K.S.A. 74-8911- 385-00-8502-8-8760 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8502-7-8760 03 OVERMAN REN-SURPLUS ACCT-KDFA D BD, 1994 385-00-8820-9-8660 03 -K.S.A. 74-8911- 385-00-8820-8-8660 03 -SB 534-SEC 177-SESS OF 2008- 385-00-8820-7-8660 03 PAYROLL CLEARING FUND 385-00-9023-9-9500 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9023-8-9500 03 SUSPENSE FUND 385-00-9024-9-9510 03 -SB 534-SEC 112-SESS OF 2008- 385-00-9024-8-9510 03 TEMPORARY DEPOSIT FUND 385-00-9025-9-9520 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9025-8-9520 03 FEDERAL RECEIPTS SUSPENSE FUND 385-00-9104-9-9530 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9104-8-9530 03 BUSINESS PROCUREMENT CARD CLEARING FUND 385-00-9109-9-9570 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9109-8-9570 03 MANDATORY RETIREMENT ANNUITY CLEAR FUND 385-00-9139-9-9540 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9139-8-9540 03 VOLUNTARY TAX SHELTERED ANNUIT CLEAR FND 385-00-9166-9-9550 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9166-8-9550 03 AGENCY PAYROLL DEDUCTION CLEARING FUND 385-00-9195-9-9560 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9195-8-9560 03 PRE-TAX PARKING CLEAR FND-EMPL DEDUCTION 385-00-9223-9-9200 03 -SB 534-SEC 176-SESS OF 2008- 385-00-9223-8-9200 03 -K.S.A. 75-5535- *********************************** PAYROLL FUND **************************************** PITTSBURG STATE UNIVERSITY PAYROLL FUND 385-00-9803-9-9000 03 385-00-9803-8-9000 03 NET EARNINGS 385-00-9803-9-9100 03 385-00-9803-8-9100 03 TIAA DEDUCTION 385-00-9803-9-9133 03 385-00-9803-8-9133 03 TAX SHELTERED ANNUITY DEDUCTION 385-00-9803-9-9134 03 385-00-9803-8-9134 03 HEALTH AND HOSPITAL INSURANCE-EMPLOYEE 385-00-9803-9-9141 03 385-00-9803-8-9141 03 VOLUNTARY TAX SHELTERED ANNUITY DEDUCT 385-00-9803-9-9151 03 385-00-9803-8-9151 03 DEPT OF AD-WAGE ASSIGN & SETOFF-EMPLOYEE 385-00-9803-9-9161 03 385-00-9803-8-9161 03 INSTITUTION SET-OFF DEDUCTIONS-EMPLOYEE 385-00-9803-9-9163 03 385-00-9803-8-9163 03 AGENCY PAYROLL DEDUCTION 385-00-9803-9-9164 03 385-00-9803-8-9164 03 TIAA EMPLOYEES RETIREMENT-EMPLOYER 385-00-9803-9-9233 03 385-00-9803-8-9233 03 HEALTH AND HOSPITAL INSURANCE-EMPLOYER 385-00-9803-9-9241 03 385-00-9803-8-9241 03 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 GENERAL FEES FUND & THE RESTRICTED FEES FUND. SB 534-SEC 112-SESS OF 2008. 20 DURING THE FISCAL YEAR ENDING JUNE 30, 2009, UPON CERTIFICATION BY THE PRESIDENT OF PITTSBURG STATE UNIVERSITY, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER AN AMOUNT NOT TO EXCEED $125,000 FROM THE GENERAL FEES FUND TO THE FOLLOWING ACCTS: PERKINS STUDENT LOAN FUND; NURSING STUDENT LOAN FUND. SB 534-SEC 112-SESS OF 2008. 21 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE POSTSECONDARY EDUCATION OPERATING GRANT ACCOUNT OF THE STATE GENERAL FUND OF THE BOARD OF REGENTS TO ANY APPROPRIATE STATE GENERAL FUND ACCOUNT. SB 534-SEC 116-SESS OF 2008. 22 DURING THE FISCAL YEAR ENDING JUNE 30, 2009, THE BOARD OF REGENTS, WITH THE APPROVAL OF THE DIRECTOR OF BUDGET, MAY TRANSFER ANY ITEM OF APPROPRIATION FOR FISCAL YEAR 2009, FROM ANY ACCOUNT OF THE STATE GENERAL FUND TO ANY OTHER ACCOUNT OF THE STATE GENERAL FUND OF ANY REGENTS INSTITUTION. EACH SUCH TRANSFER SHALL BE CERTIFIED TO THE DIRECTOR OF ACCOUNTS & REPORTS AND A COPY SHALL BE SENT TO THE LEGISLATIVE RESEARCH DEPARTMENT. SB 534-SEC 116-SESS OF 2008. 23 THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER FROM THE STATE GENERAL FUND, THE AMOUNT DETERMINED BY THE DIRECTOR OF ACCOUNTS & REPORTS TO BE THE EARNINGS EQUIVALENT AWARD FOR QUALIFYING GIFTS TO THE FACULTY OF DISTINCTION MATCHING FUND. ALL SUCH TRANSFERS MADE SHALL BE CONSIDERED DEMAND TRANSFERS. HB 2343-SEC 2-SESS OF 2008. 24 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE REHABILITATION AND REPAIR PROJECTS, AMERICANS WITH DISABILITIES ACT COMPLIANCE PROJECTS, STATE FIRE MARSHAL CODE COMPLIANCE PROJECTS, AND IMPROVEMENTS TO CLASSROOM PROJECTS FOR INSTITUTIONS OF HIGHER EDUCATION ACCOUNT OR ACCOUNTS OF THE KANSAS EDUCATIONAL BUILDING FUND OF ANY INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS TO BE EXPENDED BY THE INSTITUTION FOR PROJECTS APPROVED BY THE STATE BOARD OF REGENTS. NO EXPENDITURES SHALL BE MADE FROM ANY SUCH ACCOUNT UNTIL THE PROPOSED PROJECTS HAVE BEEN REVIEWED BY THE JOINT COMMITTEE ON STATE BUILDING CONSTRUCTION. THE STATE BOARD OF REGENTS SHALL CERTIFY TO THE DIRECTOR OF ACCOUNTS AND REPORTS EACH SUCH TRANSFER AND SHALL TRANSMIT A COPY OF EACH SUCH CERTIFICATION TO THE DIRECTOR OF THE BUDGET AND TO THE DIRECTOR OF THE LEGISLATIVE RESEARCH DEPARTMENT. SB 534-SEC 155-SESS OF 2008. 25 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE KANSAS WORK-STUDY PROGRAM ACCOUNT OF THE STATE GENERAL FUND OF THE BOARD OF REGENTS TO THE KANSAS CAREER WORK-STUDY PROGRAM FUND. SB 534-SEC 116-SESS OF 2008. 26 ON JULY 1, 2008 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER ALL MONEYS IN THE REHABILITATION AND REPAIR PROJECTS FOR INSTITUTIONS OF HIGHER EDUCATION TO THE REHABILITATION AND REPAIR PROJECTS-EBF. ON JULY 1, 2008 ALL LIABLITIES OF REHABILITATION AND REPAIR PROJECTS FOR INSTITUTIONS OF HIGHER EDUCATION ARE TRANSFERRED TO THE REHABILITATION AND REPAIR PROJECTS-EBF. SB 534-SEC 151-SESS OF 2008. 27 DURING THE FISCAL YEAR ENDING JUNE 30, 2009, THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE INFRASTRUCTURE MAINTENANCE FUND OF THE BOARD OF REGENTS TO THE INFRASTRUCTURE MAINTENANCE FUND OF ANY STATE EDUCATIONAL INSTITUTION TO BE EXPENDED FOR INFRASTRUCTURE IMPROVEMENT PROJECTS AFTER FIRST HAVING ADVISED AND CONSULTED WITH THE JOINT COMMITTEE ON STATE BUILDING CONSTRUCTION; THE STATE BOARD OF REGENTS SHALL CERTIFY TO THE DIRECTOR OF ACCOUNTS AND REPORTS EACH SUCH TRANSFER AND PROVIDE A COPY TO THE DIRECTOR OF BUDGET AND TO THE DIRECTOR OF LEGISLATIVE RESEARCH. K.S.A. 76-7,104. 28 ON OR BEFORE THE 10TH DAY OF EACH MONTH, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER FROM THE STATE GENERAL FUND TO THE DEFERRED MAINTENANCE SUPPORT FUND THE AVERAGE DAILY BALANCE INTEREST EARNINGS ON THE GENERAL FEES FUND. K.S.A. 76-719. 29 ON OR BEFORE THE 10TH DAY OF EACH MONTH, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER FROM THE STATE GENERAL FUND TO THE DEFERRED MAINTENANCE SUPPORT FUND THE AVERAGE DAILY BALANCE INTEREST EARNINGS ON THE RESTRICTED FEES FUND. K.S.A. 76-719. 30 ON OR BEFORE THE 10TH DAY OF EACH MONTH, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER FROM THE STATE GENERAL FUND TO THE DEFERRED MAINTENANCE SUPPORT FUND THE AVERAGE DAILY BALANCE INTEREST EARNINGS ON THE SPONSORED RESEARCH OVER- HEAD FUND. K.S.A. 76-753.