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 RACING AND GAMING COMMISSION                     REV. 04/02/09
                                        PROGRAM CODES

                              10000. TRIBAL GAMING REGULATION
                              60000. EXPANDED LOTTERY ACT REGULATION
                              70000. RACING OPERATIONS

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

    HORSE FAIR RACING BENEFIT FUND                553-00-2296-9-3000 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2296-8-3000 01
    -K.S.A. 74-8838-                              553-00-2296-7-3000 01

 20 TRIBAL GAMING FUND                            553-00-2320-9-3700 01
 21 -SB  534-SEC 89-SESS OF 2008-                 553-00-2320-8-3700 01
 24 -K.S.A. 74-9808-                              553-00-2320-7-3700 01

    TRIBAL GAMING FUND-OFFICIAL HOSPITALITY       553-00-2320-9-3704 01          1,500.00
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2320-8-3704 01
                                                  553-00-2320-7-3704 01

    TRIBAL GAMING FUND-IOWA TRIBE                 553-00-2320-9-3710 01              0.00
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2320-8-3710 01

    TRIBAL GAMING FD-PRAIRIE BAND POTAWATOMI      553-00-2320-9-3720 01              0.00
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2320-8-3720 01

    TRIBAL GAMING FD-KICKAPOO TRIBE               553-00-2320-9-3730 01              0.00
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2320-8-3730 01

    TRIBAL GAMING FD-SAC AND FOX NATION           553-00-2320-9-3740 01              0.00
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2320-8-3740 01

    KANSAS HORSE BREEDING DEVELOPMENT FUND        553-00-2516-9-2300 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2516-8-2300 01
    -K.S.A. 74-8829-

    SEDGWICK-RACETRACK                            553-00-2535-8-2123 01
    -ACCOUNT CLOSED-

    CRAWFORD-RACETRACK                            553-00-2535-8-2135 01
    -ACCOUNT CLOSED-

    EXPANDED LOTTERY ACT REGULATION FUND          553-00-2535-9-2700 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2535-8-2700 01

    TOPEKA-HEADQUARTERS                           553-00-2535-9-2701 01
    -SB  534-SEC 176-SESS OF 2008-                553-00-2535-8-2701 01
    -SB  023-SEC 96-SESS OF 2009-

    EXPANDED LOTTERY ACT REG FD-OFF HOSP          553-00-2535-9-2704 01          2,500.00
    -SB  534-SEC 89-SESS OF 2008-

    WOODLANDS RACINO                              553-00-2535-9-2710 01
    -SB  534-SEC 176-SESS OF 2008-

    CAMPTOWN RACINO                               553-00-2535-9-2720 01
    -K.S.A. 75-30,100-

    WYANDOTTE-RACETRACK                           553-00-2535-8-2721 01
    -ACCOUNT CLOSED-

    WYANDOTTE CASINO                              553-00-2535-9-2730 01
    -SB  534-SEC 176-SESS OF 2008-

    CHEROKEE CASINO                               553-00-2535-9-2740 01
    -SB  534-SEC 176-SESS OF 2008-

    SUMNER CASINO                                 553-00-2535-9-2750 01
    -SB  534-SEC 176-SESS OF 2008-

    FORD CASINO                                   553-00-2535-9-2760 01
    -SB  534-SEC 176-SESS OF 2008-


    GAMING MACHINE EXAMINATIONS                   553-00-2535-9-4000 01
    -SB  534-SEC 176-SESS OF 2008-

    GAMING BACKGROUND INVESTIGATIONS              553-00-2535-9-8000 01
    -SB  534-SEC 176-SESS OF 2008-

    LIVE HORSE RACING PURSE SUPPLEMENT FUND       553-00-2546-9-2800 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2546-8-2800 01
    -K.S.A. 74-8767-

    LIVE GREYHOUND RACING PURSE SUPPLEMNT FD      553-00-2557-9-2900 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2557-8-2900 01
    -K.S.A. 74-8767-

 22 GREYHOUND PROMOTION & DEVELOPMENT FUND        553-00-2561-9-3100 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2561-8-3100 01
    -K.S.A. 74-8842-

    RACING INVESTIGATIVE EXPENSE FUND             553-00-2570-9-2400 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2570-8-2400 01
    -K.S.A. 74-8835-

 22 KANSAS GREYHOUND BREEDING DEVELOP FUND        553-00-2601-9-2500 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2601-8-2500 01
    -K.S.A. 74-8831-

    RACING REIMBURSABLE EXPENSE FUND              553-00-2616-9-2600 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-2616-8-2600 01
    -K.S.A. 74-8827-                              553-00-2616-7-2600 01

    WOODLANDS HORSE MEET                          553-00-2616-9-2620 01
    -SB  534-SEC 176-SESS OF 2008-                553-00-2616-8-2620 01

    WOODLANDS                                     553-00-2616-9-2621 01
    -SB  534-SEC 176-SESS OF 2008-                553-00-2616-8-2621 01

    WICHITA GREYHOUND TRACK                       553-00-2616-9-2623 01
    -SB  534-SEC 176-SESS OF 2008-                553-00-2616-8-2623 01

    CAMPTOWN                                      553-00-2616-9-2635 01
    -SB  534-SEC 176-SESS OF 2008-                553-00-2616-8-2635 01

 23 STATE RACING FUND                             553-00-5131-9-5000 01        726,796.00
 24 -SB  534-SEC 89-SESS OF 2008-                 553-00-5131-8-5000 01
 25 -K.S.A. 74-8826-                              553-00-5131-7-5000 01
    -K.S.A. 74-8828-
    -STATE FINANCE COUNCIL RESOLUTION 08-578
    -SB  023-SEC 41-SESS OF 2009-
    -SB  023-SEC 96-SESS OF 2009-

    STATE RACING FUND-OFFICIAL HOSPITALITY        553-00-5131-9-5004 01          2,500.00
    -SB  534-SEC 89-SESS OF 2008-                 553-00-5131-8-5004 01
                                                  553-00-5131-7-5004 01

 03 KSIP-STATE RACING FUND                        553-00-5131-9-5009 01         43,760.83
    -SB  534-SEC 135-SESS OF 2008-                553-00-5131-8-5009 01

    STATE RACING FUND-AUDIT TRANSFERS             553-00-5131-9-5100 01
    -SB  534-SEC 176-SESS OF 2008-                553-00-5131-8-5100 01

    STATE RACING FUND-KBI SERVICES                553-00-5131-9-5200 01
    -SB  534-SEC 176-SESS OF 2008-                553-00-5131-8-5200 01

 23 RACING APPLICANT DEPOSIT FUND                 553-00-7383-9-7000 01
    -SB  534-SEC 89-SESS OF 2008-                 553-00-7383-8-7000 01
    -K.S.A. 74-8828-

 03 RACING AND GAMING RESERVE FUND                553-00-7739-9-7700 01              0.00
    -SB  534-SEC 176-SESS OF 2008-                553-00-7739-8-7700 01

    HORSE PURSE FUND - CLEARING FUND              553-00-9087-9-9080 01

    CREDIT CARD CLEARING FUND                     553-00-9438-9-9400 01
    -K.S.A. 75-30,100-                            553-00-9438-8-9400 01


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

 20 ON JULY 1, 2008, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL MAKE THE $450,000 TRANSFER FROM
    THE STATE GENERAL FUND TO THE TRIBAL GAMING FUND.

    SB 534-SEC 89-SESS OF 2008.

 21 DURING FISCAL YEAR 2009, THE DIRECTOR OF ACCOUNTS
    AND REPORTS SHALL TRANSFER ONE OR MORE AMOUNTS
    CERTIFIED BY THE STATE GAMING AGENCY DIRECTOR FROM
    THE TRIBAL GAMING FUND TO THE STATE GENERAL FUND.
    SB 534-SEC 89-SESS OF 2008.

 22 AN AMOUNT EQUAL TO 15% OF ALL MONEYS CREDITED TO
    THE KANSAS GREYHOUND BREEDING DEVELOPMENT FUND
    DURING FISCAL YEAR 2009 SHALL NOT BE TRANSFERRED
    BY THE DIRECTOR OF ACCOUNTS AND REPORTS ON JUNE
    30 OF FY 2009 TO THE GREYHOUND TOURISM FUND OF
    THE DEPARTMENT OF COMMERCE; BUT SHALL BE
    TRANSFERRED TO THE GREYHOUND PROMOTION AND
    DEVELOPMENT FUND.
    K.S.A 74-8831 AS AMENDED SB 534-SEC 89-SESS OF 08.

 23 DURING FY 2009, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER ONE OR MORE AMOUNTS CERTIFIED BY
    THE EXECUTIVE DIRECTOR OF THE RACING & GAMING
    COMMISSION FROM THE RACING APPLICANT DEPOSIT FUND
    TO THE STATE RACING FUND.
    K.S.A. 74-8828.

 24 ON OR BEFORE THE 15TH DAY OF EACH MONTH, THE
    DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER
    THE AMOUNT CERTIFIED BY THE EXECUTIVE DIRECTOR
    FROM THE TRIBAL GAMING FUND TO THE STATE RACING
    FUND.
    K.S.A. 74-9808.

 25 ON OR BEFORE THE 15TH DAY OF EACH MONTH, THE
    DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER
    THE AMOUNT CERTIFIED BY THE EXECUTIVE DIRECTOR
    FROM THE STATE RACING FUND TO THE STATE GAMING
    REVENUES FUND OF THE DEPARTMENT OF ADMINISTRATION.
    K.S.A 74-8826.