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)
              FORT HAYS STATE UNIVERSITY                              REV. 06/25/10
                                        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
                              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      246-00-1000-0-0013 03     32,728,856.63
 22 -HB 2354-SEC  72-SESS OF 2009-                246-00-1000-9-0013 03
    -HB 2373-SEC  75-SESS OF 2009-
    -HB 2373-SEC 79-SESS OF 2009-
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 01 MASTER'S-LEVEL NURSING CAPACITY               246-00-1000-0-0100 03        135,492.00
    -HB 2354-SEC  72-SESS OF 2009-                246-00-1000-9-0100 03
    -HB 2373-SEC  75-SESS OF 2009-

 03 KS WETLANDS EDUC CTR-CHEYENNE BOTTOMS         246-00-1000-0-0200 03        388,476.60

    -HB 2354-SEC  72-SESS OF 2009-                246-00-1000-9-0200 03
    -HB 2373-SEC  75-SESS OF 2009-
    -HB 2373-SEC 79-SESS OF 2009-

 10 GENERAL FEES FUND                             246-00-2035-0-2000 03
 20 -HB 2354-SEC  72-SESS OF 2009-                246-00-2035-9-2000 03
 28 -K.S.A. 76-716-                               246-00-2035-8-2000 03
                                                  246-00-2035-7-2000 03
                                                  246-00-2035-6-2000 03

    OIL AND GAS ROYALTIES FUND                    246-00-2036-0-2010 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-2036-9-2010 03

 23 FACULTY OF DISTINCTION MATCHING FUND          246-00-2471-0-2400 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-2471-9-2400 03
    -K.S.A. 76-775-                               246-00-2471-8-2400 03

 24 DEFERRED MAINTENANCE SUPPORT FUND             246-00-2483-0-2483 03
 27 -HB 2354-SEC 113-SESS OF 2009-                246-00-2483-9-2483 03
 28 -K.S.A. 76-753-                               246-00-2483-8-2483 03
    -K.S.A. 76-719-

 10 RESTRICTED FEES FUND                          246-00-2510-0-2040 03
 24 -HB 2354-SEC  72-SESS OF 2009-                246-00-2510-9-2040 03
    -K.S.A. 76-719-                               246-00-2510-8-2040 03
                                                  246-00-2510-7-2040 03

    COMMENCEMENT FEES FUND                        246-00-2511-0-2050 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-2511-9-2050 03

 21 KANSAS CAREER WORK STUDY PROGRAM FUND         246-00-2548-0-2060 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-2548-9-2060 03

    INFRASTRUCTURE MAINTENANCE FUND               246-00-2841-0-2840 03
    -HB 2354-SEC 113-SESS OF 2009-                246-00-2841-9-2840 03
    -K.S.A. 76-7,104-                             246-00-2841-8-2840 03

    INSTITUTIONAL OVERHEAD FUND                   246-00-2900-0-2070 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-2900-9-2070 03

 27 SPONSORED RESEARCH OVERHEAD FUND              246-00-2914-0-2080 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-2914-9-2080 03
    -K.S.A. 76-753-

    ECONOMIC OPPORTUNITY ACT-FEDERAL FUND         246-00-3034-0-3000 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-3034-9-3000 03

    UNIVERSITY FEDERAL FUND                       246-00-3141-0-3140 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-3141-9-3140 03

    EDUCATION OPPORTUNITY ACT-FEDERAL FUND        246-00-3394-0-3500 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-3394-9-3500 03

 25 FED HIGHER ED FISCAL STABIL FD 2009 ARRA      246-00-3431-0-3400 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-3431-9-3400 03

    MEMORIAL UNION RENOVATN DEBT SERVICE FD       246-00-5009-0-5235 03
    -HB 2354-SEC 113-SESS OF 2009-                246-00-5009-9-5235 03

    HOUSING SYSTM REFDG/RENOV PJT FD-2003D-1      246-00-5011-0-5240 03              0.00
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5011-9-5240 03
    -K.S.A. 74-8911-

    HOUSING SYST REF/RNV BOND RESERV 2003D-1      246-00-5011-0-5241 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5011-9-5241 03

    HOUSING SYST REF/RNV P&I ACCT 2003D-1         246-00-5011-0-5242 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5011-9-5242 03

    LEWIS FIELD STADM REF/RNV PJT FD-2003D-3      246-00-5012-0-5250 03              0.00
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5012-9-5250 03
    -K.S.A. 74-8911-

    LEWIS FLD STDM REF/RNV BOND RSRV 2003D-2      246-00-5012-0-5251 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5012-9-5251 03

    LEWIS FIELD STDM REF/RNV P&I ACT 2003D-2      246-00-5012-0-5252 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5012-9-5252 03

    HEALTH FEES FUND                              246-00-5101-0-5000 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-5101-9-5000 03
                                                  246-00-5101-8-5000 03


    STUDENT UNION FEES FUND                       246-00-5102-0-5010 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-5102-9-5010 03
                                                  246-00-5102-8-5010 03

    HOUSING SYSTEM REVENUE FUND                   246-00-5103-0-5020 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-5103-9-5020 03
                                                  246-00-5103-8-5020 03

    LEWIS FIELD REVENUE FUND-KDFA C BD, 1993      246-00-5150-0-5180 03
    -HB 2354-SEC 113-SESS OF 2009-                246-00-5150-9-5180 03

    PARKING FEES FUND                             246-00-5185-0-5050 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-5185-9-5050 03
                                                  246-00-5185-8-5050 03

    PARKING FEES FUND-PARK LOT MAINT, IMPROV      246-00-5185-0-5058 03
    -HB 2354-SEC 154-SESS OF 2009-                246-00-5185-9-5058 03

    MEMORIAL UNION RENOV KDFA 2005G-1 FUND        246-00-5406-0-5400 03              0.00
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5406-9-5400 03

    MEMORIAL UNION RENV 2005G-1 PROJECT ACCT      246-00-5406-9-5401 03
    -ACCOUNT CLOSED-

    MEMORIAL UNION RENOV 2005G-1 P&I ACCT         246-00-5406-0-5402 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5406-9-5402 03

    MEMORIAL UNION RENOV 2005G-1 CAP INT          246-00-5406-0-5404 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5406-9-5404 03

    MEMORIAL UNION RENV 2005G-1 BOND RESERVE      246-00-5406-0-5405 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5406-9-5405 03

    HOUSING SYS DEPREC/RPLC-KDFA E BD, 1994       246-00-5600-9-5070 03
    -ACCOUNT CLOSED-

    MEMORIAL UNION RENOV KDFA 2005G-2 FUND        246-00-5601-0-5600 03              0.00
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5601-9-5600 03

    MEMORIAL UNION RENV 2005G-2 BOND PROCEED      246-00-5601-9-5601 03
    -ACCOUNT CLOSED-

    MEMORIAL UNION RENOV 2005G-2 P&I ACCT         246-00-5601-0-5602 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5601-9-5602 03

    MEMORIAL UNION RENOV 2005G-2 CAP INT          246-00-5601-0-5604 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5601-9-5604 03

    MEMORIAL UNION RENV 2005G-2 BOND RESERVE      246-00-5601-0-5605 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5601-9-5605 03

    MEMORIAL UNION RENV 2005G-2 UNIV PROCEED      246-00-5601-0-5606 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5601-9-5606 03

    HOUSING SYS SURPLUS FND-KDFA E BDS, 1994      246-00-5707-0-5090 03
    -HB 2354-SEC 155-SESS OF 2009-                246-00-5707-9-5090 03

    SERVICE CLEARING FUND                         246-00-6000-0-6000 03              0.00
    -HB 2354-SEC  72-SESS OF 2009-                246-00-6000-9-6000 03
    -K.S.A. 76-755-

    SERVICE CLEARING FUND-STOREROOM               246-00-6000-0-6010 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-6000-9-6010 03
                                                  246-00-6000-8-6010 03

    SERV CLEARING FD-PRINTING & DUPLICATING       246-00-6000-0-6020 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-6000-9-6020 03
                                                  246-00-6000-8-6020 03

    SERVICE CLEARING FUND-POSTAGE                 246-00-6000-0-6040 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-6000-9-6040 03

    SERVICE CLEARING FUND-GARAGE CAR POOL         246-00-6000-0-6050 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-6000-9-6050 03

    SERV CLEAR FD-TELECOMMUNICATIONS SERVICE      246-00-6000-0-6060 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-6000-9-6060 03
                                                  246-00-6000-8-6060 03

    SERVICE CLEARING FUND-COPY CENTER             246-00-6000-0-6070 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-6000-9-6070 03

    KANSAS DISTINGUISHED SCHOLARSHIP FUND         246-00-7204-0-7000 03

    -HB 2354-SEC  72-SESS OF 2009-                246-00-7204-9-7000 03

 20 FEDERAL PERKINS STUDENT LOAN FUND             246-00-7501-0-7050 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-7501-9-7050 03

    NINE MONTH PAYROLL CLEARING ACCOUNT FUND      246-00-7709-0-7060 03
    -HB 2354-SEC  72-SESS OF 2009-                246-00-7709-9-7060 03

 26 REHABILITATION AND REPAIR PROJECTS-EBF        246-00-8001-0-8318 03      2,371,858.28
    -HB 2354-SEC  72-SESS OF 2009-                246-00-8001-9-8318 03
    -HB 2354-SEC 158-SESS OF 2009-                246-00-8001-8-8318 03

    TEMPORARY DEPOSIT FUND                        246-00-9013-0-9400 03
    -HB 2354-SEC 154-SESS OF 2009-                246-00-9013-9-9400 03

    FEDERAL RECEIPTS SUSPENSE FUND                246-00-9105-0-9410 03
    -HB 2354-SEC 154-SESS OF 2009-                246-00-9105-9-9410 03

    SUSPENSE FUND                                 246-00-9134-0-9420 03
    -HB 2354-SEC 154-SESS OF 2009-                246-00-9134-9-9420 03

    MANDATORY RETIREMENT ANNUITY CLEAR FUND       246-00-9136-0-9430 03
    -HB 2354-SEC 154-SESS OF 2009-                246-00-9136-9-9430 03

    VOLUNTARY TAX SHELTERED ANNUITY CLR FUND      246-00-9163-0-9440 03
    -HB 2354-SEC 154-SESS OF 2009-                246-00-9163-9-9440 03

    AGENCY PAYROLL DEDUCTION CLEARING FUND        246-00-9197-0-9450 03
    -HB 2354-SEC 154-SESS OF 2009-                246-00-9197-9-9450 03

    PRE-TAX PARKING CLEAR FND-EMPL DEDUCTION      246-00-9220-0-9200 03
    -K.S.A. 75-5535-                              246-00-9220-9-9200 03

 *********************************** PAYROLL FUND ****************************************

    FORT HAYS STATE UNIVERSITY PAYROLL FUND       246-00-9800-0-9000 03
                                                  246-00-9800-9-9000 03

    NET EARNINGS                                  246-00-9800-0-9100 03
                                                  246-00-9800-9-9100 03

    TIAA DEDUCTION                                246-00-9800-0-9133 03
                                                  246-00-9800-9-9133 03

    TAX SHELTERED ANNUITY DEDUCTION               246-00-9800-0-9134 03
                                                  246-00-9800-9-9134 03

    EMPLOYEE HEALTH INSURANCE DEDUCTION           246-00-9800-0-9141 03
                                                  246-00-9800-9-9141 03

    VOLUNTARY TAX SHELTERED ANNUITY DEDUCT.       246-00-9800-0-9151 03
                                                  246-00-9800-9-9151 03

    DEPT OF AD-WAGE ASSIGN & SETOFF-EMPLOYEE      246-00-9800-0-9161 03
                                                  246-00-9800-9-9161 03

    SET-OFF DEDUCTIONS-EMPLOYEE                   246-00-9800-0-9163 03
                                                  246-00-9800-9-9163 03

    AGENCY PAYROLL DEDUCTION                      246-00-9800-0-9164 03
                                                  246-00-9800-9-9164 03

    EMPLOYER TIAA RETIREMENT CONTRIBUTION         246-00-9800-0-9233 03
                                                  246-00-9800-9-9233 03

    HEALTH & HOSPITALINSURANCE-EMPLOYER           246-00-9800-0-9241 03
                                                  246-00-9800-9-9241 03


 01 THE UNENCUMBERED BALANCE AT JUNE 30, 2009, IS
    LAPSED.

 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2009, 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.

 20 ON JULY 1, 2009, OR AS SOON AS MONEYS ARE
    AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER AN AMOUNT SPECIFIED BY THE

    PRESIDENT NOT TO EXCEED $125,000 FROM THE GENERAL
    FEES FUND TO THE FEDERAL PERKINS STUDENT LOAN
    FUND.
    HB 2354-SEC 72-SESS OF 2009.

 21 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE KANSAS WORK-STUDY PROGRAM
    ACCOUNT OF THE STATE BOARD OF REGENTS TO THE
    KANSAS CAREER WORK STUDY PROGRAM FUND.
    HB 2354-SEC 81-SESS OF 2009.

 22 DURING THE FISCAL YEAR ENDING JUNE 30, 2010, THE
    BOARD OF REGENTS, WITH THE APPROVAL OF THE
    DIRECTOR OF THE BUDGET, MAY TRANSFER ANY ITEM OF
    APPROPRIATION FOR FISCAL YEAR 2010, 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.
    HB 2354-SEC 81-SESS OF 2009.

 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 FROM THE STATE GENERAL FUND.
    K.S.A. 76-775.

 24 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 INTEREST EARNINGS BASED
    ON THE AVERAGE DAILY BALANCE OF MONEYS IN THE
    RESTRICTED FEES FUND.
    K.S.A. 76-719.

 25 DURING FISCAL YEAR ENDING JUNE 30, 2010, THE
    STATE BOARD OF REGENTS MAY TRANSFER FEDERAL
    STABILIZATION FUNDS FROM STATE BOARD OF REGENTS
    TO ANY INSTITUTION UNDER ITS SUPERVISION AND
    MANAGEMENT INCLUDING COMMUNITY COLLEGES, MUNICIPAL
    UNIVERSITIES AND POSTSECONDARY EDUCATION.  THE
    BOARD OF REGENTS SHALL CERTIFY EACH SUCH TRANSFER
    TO THE DIRECTOR OF ACCOUNTS AND REPORTS, THE
    DIRECTOR OF BUDGET AND THE DIRECTOR OF LEGISLATIVE
    RESEARCH.
    HB 2354-SEC 81-SESS OF 2009.

 26 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE REHABILIATION 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 TO 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 APPROVED
    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 CERTIFICATION TO THE DIRECTOR OF THE BUDGET
    AND TO THE DIRECTOR OF LEGISLATIVE RESEARCH DEPT.
    HB 2354-SEC 121-SESSION OF 2009.

 27 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 INTEREST EARNINGS BASED
    ON THE AVERAGE DAILY BALANCE OF MONEYS IN THE
    SPONSORED RESEARCH OVERHEAD FUND.
    K.S.A. 76-753.

 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 INTEREST EARNINGS BASED
    ON THE AVERAGE DAILY BALANCE OF MONEYS IN THE
    GENERAL FEES FUND.
    K.S.A. 76-719.