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)
              DEPARTMENT OF EDUCATION                                 REV. 04/02/09
                                        PROGRAM CODES

                              01000. GENERAL ADMINISTRATION
                              10000. GOVERNANCE OF EDUCATION
                              11000. NUTRITION SERVICES
                              12000. OUTCOMES EDUCATION
                              13000. SPECIAL EDUCATION OUTCOMES
                              14000. PROGRAM SUPPORT SERVICES
                              17000. COMM. COLLEGES & COMM. EDUCATION
                              18000. TECHNICAL EDUCATION OUTCOMES
                              30000. FINANCIAL AID

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

 03 OPERATING EXPEND (INCLUD OFFICIAL HOSP)       652-00-1000-9-0053 03     11,473,072.63
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0053 03
    -STATE FINANCE COUNCIL RESOLUTION 08-578      652-00-1000-7-0053 03
    -SB  023-SEC 95-SESS OF 2009-                 652-00-1000-6-0053 03
                                                  652-00-1000-5-0053 03
                                                  652-00-1000-4-0053 03

    OPERATING EXPEND-KANSAS TRANING MODEL         652-00-1000-9-0055 03         27,500.00
    -SB  534-SEC 101-SESS OF 2008-

 03 KPERS-EMPLOYER CONTRIBUTIONS                  652-00-1000-9-0100 03    239,327,631.79
 23 -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0100 03
    -SB  023-SEC 95-SESS OF 2009-

 01 SCHOOL SAFETY HOTLINE                         652-00-1000-9-0230 03         10,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0230 03
                                                  652-00-1000-7-0230 03

 03 SCHOOL DIST JUV DETENT FAC & FLINT HILLS      652-00-1000-9-0290 03      7,706,161.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0290 03
    -SB  023-SEC 53-SESS OF 2009-

 01 SCHOOL FOOD ASSISTANCE                        652-00-1000-9-0320 03      2,510,486.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0320 03

 01 DISCRETIONARY GRANTS                          652-00-1000-9-0400 03        505,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0400 03
                                                  652-00-1000-7-0400 03
                                                  652-00-1000-6-0400 03

 01 DISC. GRTS-AFTER SCHOOL PROG-MID SCHOOLS      652-00-1000-9-0410 03        400,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0410 03
    -SB  023-SEC 96-SESS OF 2009-

 01 MENTOR TEACHER PROGRAM GRANTS                 652-00-1000-9-0440 03      1,650,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0440 03
                                                  652-00-1000-7-0440 03

 01 KANSAS FOUND FOR AGRICULTURE PROJ GRANT       652-00-1000-9-0450 03         35,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0450 03

 03 KANSAS CAREER PIPELINE GRANT                  652-00-1000-9-0470 03        199,315.00
    -HB 2946-SEC 6-SESS OF 2008-                  652-00-1000-8-0470 03
    -SB  023-SEC 53-SESS OF 2009-

 01 EDUC DEAF, BLIND, HANDICAP CHILD PGM AID      652-00-1000-9-0630 03        110,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0630 03

 03 SPECIAL EDUCATION SERVICES AID                652-00-1000-9-0700 03    427,753,137.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0700 03
    -SB  549-SEC 30-SESS OF 2006-
    -SB  023-SEC 53-SESS OF 2009-

 01 TEACHER PERFORMNC ASSESMNT-INCL OFF HOSP      652-00-1000-8-0750 03              0.00
    -ACCOUNT CLOSED-                              652-00-1000-7-0750 03
                                                  652-00-1000-6-0750 03

 03 GOV TEACH EXCELLENCE SCHOLARSHIP & AWARD      652-00-1000-9-0770 03        289,724.95
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0770 03

 01 PARENT EDUCATION PROGRAM                      652-00-1000-8-0780 03              0.00
    -ACCOUNT CLOSED-

 01 PARENT EDUC PROG-KANSAS TRAINING MODEL        652-00-1000-8-0783 03              0.00
    -ACCOUNT CLOSED-

 01 DECLINING ENROLLMENT STATE AID                652-00-1000-9-0790 03         50,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0790 03

 03 GENERAL STATE AID                             652-00-1000-9-0820 03  2,183,419,241.78
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0820 03
    -SB  534-SEC 42-SESS OF 2008-
    -SB  549-SEC 30-SESS OF 2006-
    -SB  023-SEC 53-SESS OF 2009-

 03 SUPPLEMENTAL GENERAL STATE AID                652-00-1000-9-0840 03    324,146,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0840 03
    -SB  549-SEC 30-SESS OF 2006-
    -SB  023-SEC 53-SESS OF 2009-

 01 PROFESSIONAL DEVELOPMENT AID                  652-00-1000-9-0860 03      1,750,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-1000-8-0860 03

 26 SCHOOL DISTRICT CAPITAL OUTLAY STATE AID      652-00-1000-9-0880 03     22,338,828.00
    -K.S.A. 72-8814-                              652-00-1000-8-0880 03

 03 CIF-KS OPTOMETRIC ASSN VISION STUDY GRNT      652-00-2000-9-2500 03        100,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-2000-8-2500 03
    -SB  023-SEC 53-SESS OF 2009-                 652-00-2000-7-2500 03

    CIF-PARENT EDUCATION PROGRAM                  652-00-2000-9-2510 03      7,539,500.00
    -SB  534-SEC 101-SESS OF 2008-
    -SB  023-SEC 53-SESS OF 2009-

 05 CIF-PRE-K PILOT                               652-00-2000-9-2535 03      5,000,000.00
    -SB  534-SEC 101-SESS OF 2008-                652-00-2000-8-2535 03
    -SB  023-SEC 53-SESS OF 2009-

    CIF-GENERAL STATE AID                         652-00-2000-9-2545 03        100,000.00
    -SB  534-SEC 101-SESS OF 2008-
    -SB  023-SEC 53-SESS OF 2009-

 20 COMMUNITIES IN SCHOOLS PROGRAM FUND           652-00-2221-9-2400 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2221-8-2400 03

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         652-00-2230-9-2010 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2230-8-2010 03
                                                  652-00-2230-7-2010 03
                                                  652-00-2230-6-2010 03
                                                  652-00-2230-5-2010 03

    INTERACTIVE VIDEO FEE FUND                    652-00-2235-9-2080 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2235-8-2080 03

    FEDERAL INDIRECT COST REIMBURSEMENTS          652-00-2312-9-2200 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2312-8-2200 03
    -SB  023-SEC 96-SESS OF 2009-                 652-00-2312-7-2200 03
                                                  652-00-2312-6-2200 03
                                                  652-00-2312-5-2200 03

    CONVERSION OF MATERIALS AND EQUIP FUND        652-00-2420-9-2020 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2420-8-2020 03

 21 SCHOOL BUS SAFETY FUND                        652-00-2532-9-2300 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2532-8-2300 03
    -K.S.A. 72-7532-                              652-00-2532-7-2300 03
    -SB  023-SEC 96-SESS OF 2009-                 652-00-2532-6-2300 03
                                                  652-00-2532-5-2300 03

 24 STATE SAFETY FUND                             652-00-2538-9-2030 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2538-8-2030 03
    -K.S.A. 8-267-                                652-00-2538-7-2030 03
    -SB  023-SEC 96-SESS OF 2009-                 652-00-2538-6-2030 03
                                                  652-00-2538-5-2030 03

    HELPING SCHOOLS LICENSE PLATE PROGRAM FD      652-00-2606-9-2600 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2606-8-2600 03
    -K.S.A. 8-1,154-

 25 MOTORCYCLE SAFETY FUND                        652-00-2633-9-2050 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2633-8-2050 03
    -K.S.A. 8-267-
    -SB  023-SEC 96-SESS OF 2009-

    CERTIFICATE FEE FUND                          652-00-2723-9-2060 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2723-8-2060 03
    -K.S.A. 72-1387-                              652-00-2723-7-2060 03
    -SB  023-SEC 96-SESS OF 2009-                 652-00-2723-6-2060 03
                                                  652-00-2723-5-2060 03

    TEACHER AND ADMINISTRATOR FEE FUND            652-00-2728-9-2700 03              0.00
    -SB  534-SEC 176-SESS OF 2008-                652-00-2728-8-2700 03
    -K.S.A. 72-1387-

    SERVICE CLEARING FUND                         652-00-2869-9-2800 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2869-8-2800 03
    -SB  023-SEC 96-SESS OF 2009-                 652-00-2869-7-2800 03

 22 SCHOOL DISTRICT CAPITAL IMPROVEMENT FUND      652-00-2880-9-2880 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-2880-8-2880 03
    -K.S.A. 75-2319-

    REIMBURSEMENT FOR SERVICES FUND               652-00-3056-9-3200 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3056-8-3200 03
                                                  652-00-3056-7-3200 03

    EDUC DEPRIVED CHILD-STATE OPS-FED FUND        652-00-3131-9-3130 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3131-8-3130 03
                                                  652-00-3131-7-3130 03
                                                  652-00-3131-6-3130 03
                                                  652-00-3131-5-3130 03

    ESEA CHAPTER II-STATE OPS-FED FUND            652-00-3132-9-3140 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3132-8-3140 03
                                                  652-00-3132-6-3140 03
                                                  652-00-3132-5-3140 03

    FOOD ASSISTANCE FEDERAL FUND                  652-00-3230-9-3020 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3230-8-3020 03
                                                  652-00-3230-7-3020 03
                                                  652-00-3230-6-3020 03
                                                  652-00-3230-5-3020 03

    ELEMENTARY AND SECONDARY SCHOOL AID-FED       652-00-3233-9-3040 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3233-8-3040 03
                                                  652-00-3233-7-3040 03
                                                  652-00-3233-6-3040 03
                                                  652-00-3233-5-3040 03

    EDUCATION OF HANDICAPPED CHILD FUND-FED       652-00-3234-9-3050 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3234-8-3050 03
                                                  652-00-3234-7-3050 03

    VOCATIONAL ED AMEND ACT OF 1968-FEDERAL       652-00-3240-9-3060 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3240-8-3060 03

    VOCATIONAL ED AMEND ACT-STATE OPERATIONS      652-00-3240-9-3063 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3240-8-3063 03
                                                  652-00-3240-7-3063 03

    COMMUNITY SERVICE GRANTS-FEDERAL FUND         652-00-3518-9-3880 03
    -SB  534-SEC 178-SESS OF 2008-                652-00-3518-8-3880 03

    21ST CENTURY COMM LEARNING CENTER-FED FD      652-00-3519-9-3890 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3519-8-3890 03
                                                  652-00-3519-7-3890 03

    STATE ASSESSMENTS-FEDERAL FUND                652-00-3520-9-3800 03
    -SB  534-SEC 178-SESS OF 2008-                652-00-3520-8-3800 03
                                                  652-00-3520-7-3800 03
                                                  652-00-3520-6-3800 03
                                                  652-00-3520-5-3800 03

    RURAL & LOW INCOME SCHOOLS PROG-FED FUND      652-00-3521-9-3810 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3521-8-3810 03

    LANGUAGE ASSISTANCE STATE GRANTS-FED FND      652-00-3522-9-3820 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3522-8-3820 03

    ELEM & SEC SCH AID-FED FD-READING FIRST       652-00-3524-9-3840 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3524-8-3840 03

    ELE & SEC SCH AID-FED FD-READ FRST-ST OP      652-00-3525-9-3850 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3525-8-3850 03
                                                  652-00-3525-7-3850 03
                                                  652-00-3525-6-3850 03
                                                  652-00-3525-5-3850 03

    ST GRANTS FOR IMPROV TEACH QUAL-FED FUND      652-00-3526-9-3860 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3526-8-3860 03

    ST GRNTS FOR IMPRV TEACH QUAL-FED-ST OPS      652-00-3527-9-3870 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3527-8-3870 03
                                                  652-00-3527-7-3870 03
                                                  652-00-3527-6-3870 03
                                                  652-00-3527-5-3870 03

    FOOD ASSIST-SCHOOL BREAKFAST PROGRAM-FED      652-00-3529-9-3490 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3529-8-3490 03

    FOOD ASSIST-NATIONAL SCHOOL LUNCH PRGM        652-00-3530-9-3500 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3530-8-3500 03

    FOOD ASSIST-CHILD & ADULT CARE FOOD PRGM      652-00-3531-9-3510 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3531-8-3510 03
                                                  652-00-3531-7-3510 03
                                                  652-00-3531-6-3510 03

    ELEM/SEC SCHOOL AID-EDUC DEPRIVED CHILD       652-00-3532-9-3520 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3532-8-3520 03

    ELEM/SEC SCHOOL AID-EDUC DEP CHILD-LEA'S      652-00-3533-9-3530 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3533-8-3530 03

    EDUC OF HANDICAPPED CHILDREN-STATE OPS        652-00-3534-9-3540 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3534-8-3540 03
                                                  652-00-3534-7-3540 03
                                                  652-00-3534-6-3540 03
                                                  652-00-3534-5-3540 03

    EDUC OF HANDICAPPED CHILDREN-PRE-SCHOOL       652-00-3535-9-3550 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3535-8-3550 03

    EDUC OF HANDIC CHILD-PRE-SCHOOL-STATE OP      652-00-3536-9-3560 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3536-8-3560 03
                                                  652-00-3536-7-3560 03

    ELEM & SECOND SCHOOL AID-FED-MIGRANT ED       652-00-3537-9-3570 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3537-8-3570 03

    ELEM & SEC SCHOOL AID-FED-MIGRANT-ST OPS      652-00-3538-9-3580 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3538-8-3580 03
                                                  652-00-3538-7-3580 03
                                                  652-00-3538-6-3580 03
                                                  652-00-3538-5-3580 03

    VOCATIONAL EDUCATION-TITLE II-FEDERAL FD      652-00-3539-9-3590 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3539-8-3590 03

    VOCATIONAL EDUC-TITLE II-FED-FD-STATE OP      652-00-3540-9-3600 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3540-8-3600 03
                                                  652-00-3540-7-3600 03
                                                  652-00-3540-6-3600 03
                                                  652-00-3540-5-3600 03

    EDUC RESEARCH GRANTS AND PROJ FUND-FED        652-00-3592-9-3070 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3592-8-3070 03
                                                  652-00-3592-7-3070 03
                                                  652-00-3592-6-3070 03
                                                  652-00-3592-5-3070 03

    DRUG ABUSE FUND-DEPT OF EDUCATION-FED         652-00-3795-9-3100 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3795-8-3100 03

    DRUG ABUSE FUNDS-FEDERAL-STATE OPERATION      652-00-3799-9-3110 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-3799-8-3110 03
                                                  652-00-3799-7-3110 03
                                                  652-00-3799-6-3110 03
                                                  652-00-3799-5-3110 03

    GOV TEACH EXCL SCHOLARSHIP PRG REPAY FD       652-00-7221-9-7200 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-7221-8-7200 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FUND        652-00-7307-9-5000 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-7307-8-5000 03
    -K.S.A. 72-7518-                              652-00-7307-7-5000 03
    -SB  023-SEC 96-SESS OF 2009-                 652-00-7307-6-5000 03
                                                  652-00-7307-5-5000 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FD-INT      652-00-7316-9-5100 03
    -SB  534-SEC 176-SESS OF 2008-                652-00-7316-8-5100 03

                                                  652-00-7316-7-5100 03
                                                  652-00-7316-6-5100 03

 27 KEEPING EDUCATION PROMISES TRUST FUND         652-00-7392-9-7300 03              0.00
 28 -SB  534-SEC 176-SESS OF 2008-                652-00-7392-8-7300 03
 29 -SB  023-SEC 53-SESS OF 2009-

    STATE SCHOOL DISTRICT FINANCE FUND            652-00-7393-9-7000 03
    -SB  534-SEC 101-SESS OF 2008-                652-00-7393-8-7000 03
    -K.S.A. 72-6438-

    PARKING DEDUCTION CLEARING FUND               652-00-9239-9-9200 03
    -SB  534-SEC 176-SESS OF 2008-                652-00-9239-8-9200 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.

 05 THE UNENCUMBERED BALANCE IF IN EXCESS OF $100.00
    AT JUNE 30, 2008 IS REAPPROPRIATED TO THE
    DESIGNATED ACCOUNT SUBJECT TO THE STATED
    EXPENDITURE LIMITATION.

         ACCOUNT NUMBER   REAPPROPRIATED TO   REAPP. LIMIT
        652-2000-08-2535  652-2000-09-2535 $       NONE

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

 20 ON JULY 1, 2008, OR AS SOON THEREAFTER AS MONEYS
    ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER $50,000 FROM THE FAMILY AND
    CHILDREN TRUST ACCOUNT OF THE FAMILY AND CHILDREN
    INVESTMENT FUND OF THE DEPARTMENT OF SOCIAL AND
    REHABILITATION SERVICES TO THE COMMUNITIES IN
    SCHOOLS PROGRAM FUND.
    SB 534-SEC 101(E)-SESS OF 2008.

 21 ON JULY 1, 2008, AND QUARTERLY THEREAFTER, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $68,451 FROM THE STATE HIGHWAY FUND OF THE
    DEPARTMENT OF TRANSPORTATION TO THE SCHOOL BUS
    SAFETY FUND.
    SB 534-SEC 101(F)-SESS OF 2008.

 22 UPON CERTIFICATION FROM THE STATE BOARD OF
    EDUCATION, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER THE ENTITLEMENTS OF SCHOOL
    DISTRICTS, AMOUNTS AS CERTIFIED, FROM THE STATE
    GENERAL FUND TO THE SCHOOL DISTRICT CAPITAL
    IMPROVEMENTS FUND.  THIS SHALL BE CONSIDERED TO BE
    A DEMAND TRANSFER FROM THE STATE GENERAL FUND.
    K.S.A. 75-2319B(C).

 23 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
    TO THE KANSAS PUBLIC EMPLOYEES RETIREMENT FUND.
    K.S.A. 74-4939.

 24 ON JUNE 30, 2009, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER $1,700,000 FROM THE STATE
    SAFETY FUND TO THE STATE GENERAL FUND.
    SB 534-SEC 101(H)-SESS OF 2008.

 25 ON JULY 1, 2008, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER AN AMOUNT CERTIFIED BY THE
    COMMISSIONER OF EDUCATION FROM THE MOTORCYCLE
    SAFETY FUND OF THE DEPARTMENT OF EDUCATION TO THE
    MOTORCYCLE SAFETY FUND OF THE STATE BOARD OF
    REGENTS.
    SB 534-SEC 101(G)-SESS OF 2008.

 26 UPON STATE BOARD OF EDUCATION CERTIFICATION,
    THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
    TRANSFER THE AMOUNT OF ENTITLEMENT CALCULATED,
    FOR SCHOOL DISTRICTS WHICH LEVY TAXES PURSUANT TO

    K.S.A. 72-8801, FROM THE STATE GENERAL FUND TO THE
    SCHOOL DISTRICT CAPITAL OUTLAY STATE AID ACCOUNT.
    THIS SHALL BE CONSIDERED DEMAND TRANSFERS FROM
    FROM THE STATE GENERAL FUND.
    K.S.A. 72-8814A(C).

 27 THE DIRECTOR OF ACCOUNTS & REPORTS SHALL NOT MAKE
    THE TRANSFER OF $122,700,000 FROM THE STATE
    GENERAL FUND TO THE KEEPING EDUCATION PROMISES
    TRUST FUND DIRECTED BY HB 2368-SEC 161-SESS OF
    2007, BUT SHALL TRANSFER ON JULY 1, 2008, OR AS
    SOON THEREAFTER AS MONEYS ARE AVAILABLE, THIS
    AMOUNT FROM THE KEEPING EDUCATION PROMISES TRUST
    FUND TO THE STATE GENERAL FUND.
    SB 357-SEC 34-SESS OF 2007.

 28 ON JULY 1, 2008, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER $37,170,000 FROM THE STATE
    GENERAL FUND TO THE KEEPING EDUCATION PROMISES
    TRUST FUND.
    SB 531-SEC 11-SESS OF 2008.

 29 ON THE EFFECTIVE DATE OF SENATE BILL 23, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER ALL
    MONIES IN THE KEEPING EDUCATION PROMISES TRUST
    FUND TO THE STATE GENERAL FUND.
    SB 23-SEC 53G(1)-SESS OF 2009.