STATE OF KANSAS                   
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2010 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2009 TO JUNE 30, 2010)
              CORPORATION COMMISSION                                  REV. 06/25/10
                                        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                     143-00-1000-0-9559 01              0.00
                                                  143-00-1000-9-9559 01

 07 PUBLIC SERVICE REGULATION FUND                143-00-2019-0-0100 01      7,866,991.00
 20 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2019-9-0100 01
 23 -K.S.A. 66-1A01-                              143-00-2019-8-0100 01
 25 -HB 2373-SEC 48-SESS OF 2009-                 143-00-2019-7-0100 01
    -HB 2369-SEC 39-SESS OF 2009-
    -HB 2222-SEC 14-SESS OF 2010-
    -SB  572-SEC 5-SESS OF 2010-
    -SB  572-SEC 166-SESS OF 2010-

    PUBLIC SVC REG FD-KS ELCTRC TRANS ATHRTY      143-00-2019-0-0110 01              0.00
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2019-9-0110 01

    PUBLIC SERV REG FND-OFFICIAL HOSPITALITY      143-00-2019-0-1008 01          1,560.00
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2019-9-1008 01
                                                  143-00-2019-8-1008 01

 07 GAS PIPELINE INSPECTION FEE FUND              143-00-2023-0-1100 01
 23 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2023-9-1100 01
    -K.S.A. 66-1,155-                             143-00-2023-8-1100 01
                                                  143-00-2023-7-1100 01

 07 CONSERVATION FEE FUND                         143-00-2130-0-2000 01      6,722,103.00
 21 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2130-9-2000 01
 22 -K.S.A. 55-143-                               143-00-2130-8-2000 01
 23 -K.S.A. 55-193-                               143-00-2130-7-2000 01
 24 -HB 2373-SEC 48-SESS OF 2009-
 25 -HB 2369-SEC 39-SESS OF 2009-
    -SB  572-SEC 5-SESS OF 2010-
    -SB  572-SEC 166-SESS OF 2010-

    CFF-COLLECTION FEES                           143-00-2130-0-2006 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2130-9-2006 01

    CFF-PLUG ABANDONED WELLS & TESTING WELLS      143-00-2130-0-2009 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2130-9-2009 01


    CONSERV FEE FUND-OFFICIAL HOSPITALITY         143-00-2130-0-2028 01            220.00
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2130-9-2028 01
                                                  143-00-2130-8-2028 01

 21 ABANDONED OIL AND GAS WELL FUND               143-00-2143-0-2100 01
 23 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2143-9-2100 01
 24 -K.S.A. 55-192-                               143-00-2143-8-2100 01
    -K.S.A. 55-193-                               143-00-2143-7-2100 01

 23 WELL PLUGGING ASSURANCE FUND                  143-00-2180-0-2110 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2180-9-2110 01
    -K.S.A. 55-166-

 23 NATURAL GAS UNDERGROUND STORAGE FEE FUND      143-00-2181-0-2120 01
 25 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2181-9-2120 01
    -K.S.A. 55-1,116-                             143-00-2181-8-2120 01
    -HB 2373-SEC 48-SESS OF 2009-
    -HB 2369-SEC 39-SESS OF 2009-
    -SB  572-SEC 166-SESS OF 2010-

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         143-00-2316-0-2300 01
 23 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2316-9-2300 01
                                                  143-00-2316-8-2300 01

    INSER ED WKSHP FEE FUND-GAS PIPELINE-OOE      143-00-2316-0-2302 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2316-9-2302 01

 23 KETA DEVELOPMENT FUND                         143-00-2355-0-2010 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2355-9-2010 01
                                                  143-00-2355-8-2010 01

 23 CARBON DIOXIDE INJCTN WELL/UNDRGD STO FD      143-00-2358-0-2500 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2358-9-2500 01
    -K.S.A. 55-1638-

 23 FACILITY CONSERVATION IMPROVEMENT PGM FD      143-00-2432-0-2400 01
 25 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2432-9-2400 01
    -HB 2373-SEC 48-SESS OF 2009-                 143-00-2432-8-2400 01
    -HB 2369-SEC 39-SESS OF 2009-
    -SB  572-SEC 166-SESS OF 2010-

    COMPRESSED AIR ENERGY STORAGE FUND            143-00-2454-0-2410 01
    -HB 2369-SEC 39-SESS OF 2009-

 23 ENERGY GRANTS MANAGEMENT FUND-STRIPPER        143-00-2667-0-4000 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2667-9-4000 01
    -K.S.A. 74-617-                               143-00-2667-8-4000 01

    EGMF-ENERGY RELATED GRANTS, NON-FEDERAL       143-00-2667-0-4100 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2667-9-4100 01

    EGMF-FPVEF-EXXON REFUND                       143-00-2667-0-4700 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2667-9-4700 01
                                                  143-00-2667-8-4700 01

 23 MOTOR CARRIER LICENSE FEES FUND               143-00-2812-0-5500 01      2,281,950.00
 25 -HB 2354-SEC 46-SESS OF 2009-                 143-00-2812-9-5500 01
 26 -K.S.A. 66-1A01-                              143-00-2812-8-5500 01
 27 -K.S.A. 66-1,142-                             143-00-2812-7-5500 01
    -HB 2373-SEC 48-SESS OF 2009-
    -HB 2369-SEC 39-SESS OF 2009-
    -SB  572-SEC 5-SESS OF 2010-
    -SB  572-SEC 166-SESS OF 2010-

    MCLFF-OFFICIAL HOSPITALITY                    143-00-2812-0-5508 01            220.00
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-2812-9-5508 01
                                                  143-00-2812-8-5508 01

    ENERGY RELATED GRANTS-FEDERAL FUND            143-00-3029-0-3400 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-3029-9-3400 01
    -K.S.A. 74-616-                               143-00-3029-8-3400 01

    OTHER FEDERAL GRANTS FUND                     143-00-3049-0-3800 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-3049-9-3800 01

    ENERGY GRANTS MANAGEMENT FEDERAL FD-ARRA      143-00-3157-0-3150 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3157-9-3150 01

    ENERGY GRANTS MANAGEMENT FFD-ARRA-ADMIN       143-00-3157-0-3151 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3157-9-3151 01

    ENERGY GRTS MGMT FFD-ARRA-DYNAMIC PRICNG      143-00-3157-0-3152 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3157-9-3152 01

    ENERGY GRTS MGMT FFD-ARRA-RENEW ENERGY        143-00-3157-0-3153 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3157-9-3153 01

    ENERGY GRTS MGMT FFD-ARRA-FCIP EXPANSN        143-00-3157-0-3154 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3157-9-3154 01

    ENERGY GRTS MGMT FFD-ARRA-APPLNCE REBATE      143-00-3157-0-3155 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3157-9-3155 01

    ENERGY GRTS MGMT FFD-ARRA-INTEREST            143-00-3157-0-3156 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3157-9-3156 01

    ENERGY EFFICIENCY REVOLVNG LOAN PGM-ARRA      143-00-3161-0-3160 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3161-9-3160 01

    ENERGY EFFCNCY RVLG LOAN PGM-ARRA-ADMIN       143-00-3161-0-3161 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3161-9-3161 01

    ENERGY EFFCNCY RVLG LOAN PGM-ARRA-BANKS       143-00-3161-0-3162 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3161-9-3162 01

    ENERGY EFFCNCY RVLG LN PGM-ARRA-UTILITY       143-00-3161-0-3163 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3161-9-3163 01

    ENERGY EFFCNCY RVLG LN PGM-ARRA-INCENTIV      143-00-3161-0-3164 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3161-9-3164 01

    ENERGY EFFCNCY RVLG LN PGM-ARRA-INTEREST      143-00-3161-0-3165 01
    -HB 2354-SEC 154-SESS OF 2009-                143-00-3161-9-3165 01

    ENRGY EFFCNCY RVLG LN PGM-ARRA-BANK-PRIN      143-00-3161-0-3166 01
    -HB 2354-SEC 154-SESS OF 2009-

    ENRGY EFFCNCY RVLG LN PGM-ARRA-UTIL-PRIN      143-00-3161-0-3167 01
    -HB 2354-SEC 154-SESS OF 2009-

    GAS PIPELINE SAFETY PROGRAM-FEDERAL FUND      143-00-3632-0-3000 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-3632-9-3000 01

    PIPELINE DAMAGE PREVENTN GRT PGM FED FD       143-00-3633-0-3120 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-3633-9-3120 01

    ENERGY CONSERVATION PLAN-FEDERAL FUND         143-00-3682-0-3500 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-3682-9-3500 01
                                                  143-00-3682-8-3500 01

    UNDERGROUND INJECT CNTRL CLASS II-FED         143-00-3768-0-3700 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-3768-9-3700 01

    SUSPENSE FUND                                 143-00-9007-0-9000 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-9007-9-9000 01

    UNIFIED CARRIER REGISTRATION CLEARING FD      143-00-9062-0-9100 01
    -HB 2354-SEC 46-SESS OF 2009-                 143-00-9062-9-9100 01
    -K.S.A. 66-1,139A-

    CREDIT CARD CLEARING FUND                     143-00-9401-0-9400 01
    -K.S.A. 75-30,100-                            143-00-9401-9-9400 01


 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, 2009, OCTOBER 1, 2009, JANUARY 1, 2010,
    AND APRIL 1, 2010, 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 STATE 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 AND
    DEPOSITED IN THE STATE TREASURY TO THE CREDIT OF

    THE PUBLIC SERVICE REGULATION FUND.
    HB 2354-SEC 47-SESS OF 2009.

 21 ON JULY 15, 1996 AND ON THE 15TH DAY OF EACH
    CALENDAR QUARTER THEREAFTER, BEFORE JULY 1, 2016,
    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 2010 AND THE TOTAL OF
    STATE WATER PLAN FUND TRANSFERS MADE PER THIS
    SECTION SHALL NOT EXCEED $288,000 FOR FY 2010.
    K.S.A. 55-193 AS AMENDED BY HB 2354-SEC 137-
    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.
    HB 2354-SEC 46-SESS OF 2009.

 23 DURING THE FISCAL YEAR ENDING JUNE 30, 2010,
    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
    COMMISSION, TO ANY OTHER SPECIAL REVENUE FUND OR
    FUNDS OF THE STATE CORPORATION COMMISSION.  EACH
    SUCH TRANSFER SHALL BE CERTIFIED BY THE EXECUTIVE
    DIRECTOR OF THE STATE CORPORATION COMMISSION AND A
    COPY GIVEN TO THE DIRECTOR OF LEGISLATIVE
    RESEARCH.
    HB 2354-SEC 46-SESS OF 2009.

 24 DURING THE FISCAL YEAR ENDING JUNE 30, 2010, 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 FUND.
    EACH SUCH TRANSFER SHALL BE CERTIFIED BY THE
    DIRECTOR OF ACCOUNTS AND REPORTS AND A COPY
    SUBMITTED TO THE DIRECTOR OF LEGISLATIVE RESEARCH.
    HB 2354-SEC 46-SESS OF 2009.

 25 ON JULY 1, 2009, OR AS SOON AS MONEYS ARE
    AVAILABLE, THE DIRECTOR OF THE STATE CORPORATION
    COMMISSION SHALL CERTIFY TO THE DIRECTOR OF
    BUDGET AND THE DIRECTOR OF ACCOUNTS AND REPORTS
    THE AMOUNT OR AMOUNTS TO BE TRANSFERRED. UPON
    CERTIFICATION THE DIRECTOR OF ACCOUNTS AND REPORTS
    SHALL TRANSFER THE AMOUNT OR AMOUNTS FROM THE
    PUBLIC SERVICE REGULATION FUND, THE MOTOR CARRIER
    LICENSE FEE FUND, THE CONSERVATION FEE FUND, THE
    NATURAL GAS UNDERGROUND STORAGE FEE FUND, AND THE
    FACILITY CONSERVATION IMPROVEMENT PROGRAM FUND TO
    THE STATE GENERAL FUND.  FOR FY 2010 THE AGGREGATE
    AMOUNT WILL EQUAL $678,240.
    HB 2373-SEC 48 & 80-SESS OF 2009.

 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.

 27 ON JULY 1, 2009, AND JANUARY 1, 2010, 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.
    HB 2354-SEC 87D-SESS OF 2009.