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)
              KANSAS RACING AND GAMING COMMISSION                     REV. 06/25/10
                                        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                553-00-2296-0-3000 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2296-9-3000 01
    -K.S.A. 74-8838-                              553-00-2296-8-3000 01

 20 TRIBAL GAMING FUND                            553-00-2320-0-3700 01
 21 -HB 2354-SEC 53-SESS OF 2009-                 553-00-2320-9-3700 01
 24 -K.S.A. 74-9808-                              553-00-2320-8-3700 01
    -SB  572-SEC 166-SESS OF 2010-

    TRIBAL GAMING FUND-OFFICIAL HOSPITALITY       553-00-2320-0-3704 01          1,500.00
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2320-9-3704 01
                                                  553-00-2320-8-3704 01

    TRIBAL GAMING FUND-IOWA TRIBE                 553-00-2320-0-3710 01              0.00
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2320-9-3710 01

    TRIBAL GAMING FD-PRAIRIE BAND POTAWATOMI      553-00-2320-0-3720 01              0.00
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2320-9-3720 01

    TRIBAL GAMING FD-KICKAPOO TRIBE               553-00-2320-0-3730 01              0.00
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2320-9-3730 01

    TRIBAL GAMING FD-SAC AND FOX NATION           553-00-2320-0-3740 01              0.00
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2320-9-3740 01

 10 EDUCATION & TRAINING FUND                     553-00-2459-0-2450 01
    -SB  572-SEC 4-SESS OF 2010-

    KANSAS HORSE BREEDING DEVELOPMENT FUND        553-00-2516-0-2300 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2516-9-2300 01
    -K.S.A. 74-8829-

    EXPANDED LOTTERY ACT REGULATION FUND          553-00-2535-0-2700 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2700 01

    ELARF-TOPEKA HDQRTRS                          553-00-2535-0-2701 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2701 01
    -SB  572-SEC 166-SESS OF 2010-                553-00-2535-8-2701 01

    ELARF-OFF HOSP                                553-00-2535-0-2704 01          2,500.00
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2704 01

    ELARF-RESPONSIBLE GAMING                      553-00-2535-0-2705 01
    -HB 2354-SEC 53-SESS OF 2009-

    WOODLANDS RACINO                              553-00-2535-0-2710 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2710 01

    CAMPTOWN RACINO                               553-00-2535-0-2720 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2720 01

    WYANDOTTE CASINO                              553-00-2535-0-2730 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2730 01

    CHEROKEE CASINO                               553-00-2535-0-2740 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2740 01

    SUMNER CASINO                                 553-00-2535-0-2750 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2750 01

    FORD CASINO                                   553-00-2535-0-2760 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-2760 01
    -SB  572-SEC 166-SESS OF 2010-

    GAMING MACHINE EXAMINATIONS                   553-00-2535-9-4000 01
    -ACCOUNT CLOSED-

    ELARF GAMING BACKGROUND INVEST                553-00-2535-0-8000 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2535-9-8000 01

    LIVE HORSE RACING PURSE SUPPLEMENT FUND       553-00-2546-0-2800 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2546-9-2800 01
    -K.S.A. 74-8767-

    LIVE GREYHOUND RACING PURSE SUPPLEMNT FD      553-00-2557-0-2900 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2557-9-2900 01
    -K.S.A. 74-8767-

 22 GREYHOUND PROMOTION & DEVELOPMENT FUND        553-00-2561-0-3100 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2561-9-3100 01
    -K.S.A. 74-8842-

    RACING INVESTIGATIVE EXPENSE FUND             553-00-2570-0-2400 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2570-9-2400 01
    -K.S.A. 74-8835-

 22 KANSAS GREYHOUND BREEDING DEVELOP FUND        553-00-2601-0-2500 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2601-9-2500 01
    -K.S.A. 74-8831-

    RACING REIMBURSABLE EXPENSE FUND              553-00-2616-0-2600 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2616-9-2600 01
    -K.S.A. 74-8827-                              553-00-2616-8-2600 01

    WOODLANDS HORSE MEET                          553-00-2616-0-2620 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2616-9-2620 01

    WOODLANDS                                     553-00-2616-0-2621 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2616-9-2621 01

    WICHITA GREYHOUND TRACK                       553-00-2616-0-2623 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2616-9-2623 01

    CAMPTOWN                                      553-00-2616-0-2635 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-2616-9-2635 01

    GAMING BCKGRND INVSTGTN FD                    553-00-2682-0-2680 01
    -SB  572-SEC 4-SESS OF 2010-

    GAMING MACHINE EXAMINATION FUND               553-00-2998-0-2990 01
    -HB 2354-SEC 53-SESS OF 2009-

 23 STATE RACING FUND                             553-00-5131-0-5000 01
 24 -HB 2354-SEC 53-SESS OF 2009-                 553-00-5131-9-5000 01
 25 -K.S.A. 74-8826-                              553-00-5131-8-5000 01
    -K.S.A. 74-8828-
    -SB  572-SEC 166-SESS OF 2010-

    STATE RACING FUND-OFFICIAL HOSPITALITY        553-00-5131-0-5004 01          2,500.00
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-5131-9-5004 01
                                                  553-00-5131-8-5004 01

    KSIP-STATE RACING FUND                        553-00-5131-9-5009 01              0.00
    -ACCOUNT CLOSED-

    STATE RACING FUND-AUDIT TRANSFERS             553-00-5131-0-5100 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-5131-9-5100 01

    STATE RACING FUND-KBI SERVICES                553-00-5131-0-5200 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-5131-9-5200 01

 23 RACING APPLICANT DEPOSIT FUND                 553-00-7383-0-7000 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-7383-9-7000 01
    -K.S.A. 74-8828-

    RACING AND GAMING RESERVE FUND                553-00-7739-0-7700 01
    -HB 2354-SEC 154-SESS OF 2009                 553-00-7739-9-7700 01
    -ACCOUNT CLOSED-

    HORSE PURSE FUND - CLEARING FUND              553-00-9087-0-9080 01
    -HB 2354-SEC 53-SESS OF 2009-                 553-00-9087-9-9080 01

    CREDIT CARD CLEARING FUND                     553-00-9438-0-9400 01
    -K.S.A. 75-30,100-                            553-00-9438-9-9400 01


 10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE
    FROM THE EDUCATION AND TRAINING FUND.


 20 ON JULY 1, 2009, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER $450,000 FROM THE STATE
    GENERAL FUND TO THE TRIBAL GAMING FUND.
    HB 2354-SEC 53-SESS OF 2009.

 21 DURING FISCAL YEAR 2010, 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.
    HB 2354-SEC 53-SESS OF 2009.

 22 ON JUNE 30, 2010, 15% OF MONEYS CREDITED TO THE
    KANSAS GREYHOUND BREEDING DEVELOPMENT FUND DURING
    FISCAL YEAR 2010 SHALL BE TRANSFERRED TO THE
    GREYHOUND PROMOTION & DEVELOPMENT FUND, INSTEAD OF
    THE COMMERCE DEPARTMENT GREYHOUND TOURISM FUND.
    K.S.A 74-8831 AS AMENDED BY HB 2354-SEC 53-
    SESS OF 2009.

 23 DURING FY 2010, 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.