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.