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)
              DEPARTMENT OF EDUCATION                                 REV. 06/25/10
                                        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)       652-00-1000-0-0053 03     10,726,550.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0053 03
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-        652-00-1000-8-0053 03
    -HB 2222-SEC 14-SESS OF 2010-                 652-00-1000-7-0053 03
    -SB 572-SEC 166-SESS OF 2010-                 652-00-1000-6-0053 03

 01 OPERATING EXPEND-KANSAS TRANING MODEL         652-00-1000-9-0055 03              0.00
    -ACCOUNT CLOSED-

 03 KPERS-EMPLOYER CONTRIBUTIONS                  652-00-1000-0-0100 03    249,856,210.91
 23 -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0100 03
    -HB 2373-SEC 36-SESS OF 2009-
    -PER GOVERNORS 7-2-09 FY10 ALLOTMENT-
    -HB 2373-SEC 79-SESS OF 2009-
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-
    -SB 572-SEC 166-SESS OF 2010-

 01 SCHOOL SAFETY HOTLINE                         652-00-1000-0-0230 03          9,650.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0230 03
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-        652-00-1000-8-0230 03

 03 SCHOOL DIST JUV DETENT FAC & FLINT HILLS      652-00-1000-0-0290 03      6,092,160.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0290 03
    -PER GOVERNORS 7-2-09 FY10 ALLOTMENT-
    -HB 2373-SEC 79-SESS OF 2009-
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 01 SCHOOL FOOD ASSISTANCE                        652-00-1000-0-0320 03      2,435,171.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0320 03
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 01 DISCRETIONARY GRANTS                          652-00-1000-0-0400 03        407,400.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0400 03
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 01 DISC. GRTS-AFTER SCHOOL PROG-MID SCHOOLS      652-00-1000-0-0410 03        241,500.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0410 03
    -PER GOVERNORS 7-2-09 FY10 ALLOTMENT-
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 01 MENTOR TEACHER PROGRAM GRANTS                 652-00-1000-0-0440 03      1,406,500.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0440 03
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-        652-00-1000-7-0440 03

 01 KANSAS FOUND FOR AGRICULTURE PROJ GRANT       652-00-1000-0-0450 03         35,000.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0450 03

 01 KANSAS CAREER PIPELINE GRANT                  652-00-1000-9-0470 03              0.00
    -ACCOUNT CLOSED-

 01 EDUC DEAF, BLIND, HANDICAP CHILD PGM AID      652-00-1000-0-0630 03        110,000.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0630 03
                                                  652-00-1000-8-0630 03

 03 SPECIAL EDUCATION SERVICES AID                652-00-1000-0-0700 03    367,575,271.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0700 03
    -HB 2373-SEC 36-SESS OF 2009-
    -HB 2373-SEC 79-SESS OF 2009-


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

 03 GOV TEACH EXCELLENCE SCHOLARSHIP & AWARD      652-00-1000-0-0770 03         62,168.95
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0770 03
    -HB 2373-SEC 79-SESS OF 2009-
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 01 DECLINING ENROLLMENT STATE AID                652-00-1000-9-0790 03              0.00
    -ACCOUNT CLOSED-

 03 GENERAL STATE AID                             652-00-1000-0-0820 03  1,906,064,802.78
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0820 03
    -SB  531-SEC 10-SESS OF 2008-
    -SB  23-SEC 53-SESS OF 2009-
    -HB 2373-SEC 36-SESS OF 2009-
    -PER GOVERNORS 7-2-09 FY10 ALLOTMENT-
    -HB 2373-SEC 79-SESS OF 2009-
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 03 SUPPLEMENTAL GENERAL STATE AID                652-00-1000-0-0840 03    296,589,869.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-1000-9-0840 03
    -HB 2373-SEC 79-SESS OF 2009-
    -PER GOVERNORS 12-2-09 FY10 ALLOTMENT-

 01 PROFESSIONAL DEVELOPMENT AID                  652-00-1000-9-0860 03              0.00
    -ACCOUNT CLOSED-

 24 SCHOOL DISTRICT CAPITAL OUTLAY STATE AID      652-00-1000-0-0880 03              0.00
    -K.S.A. 72-8814-                              652-00-1000-9-0880 03

 01 CIF-KS OPTOMETRIC ASSN VISION STUDY GRNT      652-00-2000-9-2500 03              0.00
    -ACCOUNT CLOSED-                              652-00-2000-8-2500 03

 01 CIF-PARENT EDUCATION PROGRAM                  652-00-2000-0-2510 03      7,539,500.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2000-9-2510 03

 01 CIF-PRE-K PILOT                               652-00-2000-0-2535 03      5,000,000.00
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2000-9-2535 03

 01 CIF-GENERAL STATE AID                         652-00-2000-9-2545 03              0.00
    -ACCOUNT CLOSED-

 20 COMMUNITIES IN SCHOOLS PROGRAM FUND           652-00-2221-0-2400 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2221-9-2400 03

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         652-00-2230-0-2010 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2230-9-2010 03
                                                  652-00-2230-8-2010 03
                                                  652-00-2230-7-2010 03

    INTERACTIVE VIDEO FEE FUND                    652-00-2235-0-2080 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2235-9-2080 03

    FEDERAL INDIRECT COST REIMBURSEMENTS          652-00-2312-0-2200 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2312-9-2200 03
    -SB 572-SEC 166-SESS OF 2010-                 652-00-2312-8-2200 03
                                                  652-00-2312-7-2200 03
                                                  652-00-2312-6-2200 03

    CONVERSION OF MATERIALS AND EQUIP FUND        652-00-2420-0-2020 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2420-9-2020 03

 21 SCHOOL BUS SAFETY FUND                        652-00-2532-0-2300 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2532-9-2300 03
    -K.S.A. 72-7532-                              652-00-2532-8-2300 03
    -SB 572-SEC 166-SESS OF 2010-                 652-00-2532-7-2300 03

    STATE SAFETY FUND                             652-00-2538-0-2030 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2538-9-2030 03
    -K.S.A. 8-267-                                652-00-2538-8-2030 03
    -SB 572-SEC 166-SESS OF 2010-                 652-00-2538-7-2030 03

    HELPING SCHOOLS LICENSE PLATE PROGRAM FD      652-00-2606-0-2600 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2606-9-2600 03
    -K.S.A. 8-1,154-

 25 MOTORCYCLE SAFETY FUND                        652-00-2633-0-2050 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2633-9-2050 03
    -K.S.A. 8-267-
    -SB  572-SEC 22-SESS OF 2010-

    CERTIFICATE FEE FUND                          652-00-2723-0-2060 03

    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2723-9-2060 03
    -K.S.A. 72-1387-                              652-00-2723-8-2060 03
    -SB 572-SEC 166-SESS OF 2010-                 652-00-2723-7-2060 03

    TEACHER AND ADMINISTRATOR FEE FUND            652-00-2728-0-2700 03              0.00
    -HB 2354-SEC 154-SESS OF 2009-                652-00-2728-9-2700 03
    -K.S.A. 72-1387-

    SERVICE CLEARING FUND                         652-00-2869-0-2800 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2869-9-2800 03
    -SB 572-SEC 166-SESS OF 2010-                 652-00-2869-8-2800 03
                                                  652-00-2869-7-2800 03

 22 SCHOOL DISTRICT CAPITAL IMPROVEMENT FUND      652-00-2880-0-2880 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-2880-9-2880 03
    -K.S.A. 75-2319-

    REIMBURSEMENT FOR SERVICES FUND               652-00-3056-0-3200 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3056-9-3200 03
                                                  652-00-3056-8-3200 03
                                                  652-00-3056-7-3200 03

    EDUC DEPRIVED CHILD-STATE OPS-FED FUND        652-00-3131-0-3130 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3131-9-3130 03
                                                  652-00-3131-8-3130 03
                                                  652-00-3131-7-3130 03
                                                  652-00-3131-6-3130 03

    ESEA CHAPTER II-STATE OPS-FED FUND            652-00-3132-0-3140 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3132-9-3140 03
                                                  652-00-3132-8-3140 03

    FOOD ASSISTANCE FEDERAL FUND                  652-00-3230-0-3020 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3230-9-3020 03
                                                  652-00-3230-8-3020 03
                                                  652-00-3230-7-3020 03
                                                  652-00-3230-6-3020 03

    SCHOOL LUNCH EQUIPMENT-2009 ARRA              652-00-3230-0-3030 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3230-9-3030 03

    ELEMENTARY AND SECONDARY SCHOOL AID-FED       652-00-3233-0-3040 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3233-9-3040 03
                                                  652-00-3233-8-3040 03
                                                  652-00-3233-7-3040 03

    SCHOOL IMPRVMNT GRANTS-TITLE I-2009 ARRA      652-00-3233-0-3042 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3233-9-3042 03

    ENHNCNG TCHNLGY-TTLE II-PART D-2009 ARRA      652-00-3233-0-3044 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3233-9-3044 03

    TITLE I - DEL & SCH IMPROVMENT-2009 ARRA      652-00-3233-0-3046 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3233-9-3046 03

    EDUCATION OF HANDICAPPED CHILD FUND-FED       652-00-3234-0-3050 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3234-9-3050 03

    SPECIAL EDUCATION-PART B GRANT-2009 ARRA      652-00-3234-0-3055 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3234-9-3055 03

    VOCATIONAL ED AMEND ACT OF 1968-FEDERAL       652-00-3240-0-3060 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3240-9-3060 03

    VOCATIONAL ED AMEND ACT-STATE OPERATIONS      652-00-3240-0-3063 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3240-9-3063 03
                                                  652-00-3240-8-3063 03

    COMMUNITY SERVICE GRANTS-FEDERAL FUND         652-00-3518-0-3880 03
    -HB 2354-SEC 156-SESS OF 2009-                652-00-3518-9-3880 03

    21ST CENTURY COMM LEARNING CENTER-FED FD      652-00-3519-0-3890 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3519-9-3890 03
                                                  652-00-3519-8-3890 03

    STATE ASSESSMENTS-FEDERAL FUND                652-00-3520-0-3800 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3520-9-3800 03
                                                  652-00-3520-8-3800 03
                                                  652-00-3520-7-3800 03
                                                  652-00-3520-6-3800 03

    RURAL & LOW INCOME SCHOOLS PROG-FED FUND      652-00-3521-0-3810 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3521-9-3810 03

    LANGUAGE ASSISTANCE STATE GRANTS-FED FND      652-00-3522-0-3820 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3522-9-3820 03

    ELEM & SEC SCH AID-FED FD-READING FIRST       652-00-3524-0-3840 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3524-9-3840 03

    ELE & SEC SCH AID-FED FD-READ FRST-ST OP      652-00-3525-0-3850 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3525-9-3850 03
                                                  652-00-3525-8-3850 03
                                                  652-00-3525-7-3850 03

    ST GRANTS FOR IMPROV TEACH QUAL-FED FUND      652-00-3526-0-3860 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3526-9-3860 03

    ST GRNTS FOR IMPRV TEACH QUAL-FED-ST OPS      652-00-3527-0-3870 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3527-9-3870 03
                                                  652-00-3527-8-3870 03
                                                  652-00-3527-7-3870 03

    FOOD ASSIST-SCHOOL BREAKFAST PROGRAM-FED      652-00-3529-0-3490 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3529-9-3490 03

    FOOD ASSIST-NATIONAL SCHOOL LUNCH PRGM        652-00-3530-0-3500 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3530-9-3500 03
                                                  652-00-3530-8-3500 03

    FOOD ASSIST-CHILD & ADULT CARE FOOD PRGM      652-00-3531-0-3510 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3531-9-3510 03
                                                  652-00-3531-8-3510 03

    ELEM/SEC SCHOOL AID-EDUC DEPRIVED CHILD       652-00-3532-0-3520 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3532-9-3520 03

    LOCAL EDU AGY-TITLE I GRANT-2009 ARRA         652-00-3532-0-3525 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3532-9-3525 03

    ELEM/SEC SCHOOL AID-EDUC DEP CHILD-LEA'S      652-00-3533-0-3530 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3533-9-3530 03

    EDUC OF HANDICAPPED CHILDREN-STATE OPS        652-00-3534-0-3540 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3534-9-3540 03
                                                  652-00-3534-8-3540 03
                                                  652-00-3534-7-3540 03

    EDUC OF HANDICAPPED CHILDREN-PRE-SCHOOL       652-00-3535-0-3550 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3535-9-3550 03

    SPECIAL EDU-PART B-PRESCHOOL-2009 ARRA        652-00-3535-0-3555 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3535-9-3555 03

    EDUC OF HANDIC CHILD-PRE-SCHOOL-STATE OP      652-00-3536-0-3560 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3536-9-3560 03

    ELEM & SECOND SCHOOL AID-FED-MIGRANT ED       652-00-3537-0-3570 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3537-9-3570 03

    ELEM & SEC SCHOOL AID-FED-MIGRANT-ST OPS      652-00-3538-0-3580 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3538-9-3580 03
                                                  652-00-3538-8-3580 03
                                                  652-00-3538-7-3580 03
                                                  652-00-3538-6-3580 03

    VOCATIONAL EDUCATION-TITLE II-FEDERAL FD      652-00-3539-0-3590 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3539-9-3590 03

    VOCATIONAL EDUC-TITLE II-FED-FD-STATE OP      652-00-3540-0-3600 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3540-9-3600 03
                                                  652-00-3540-8-3600 03
                                                  652-00-3540-7-3600 03

    EDUC RESEARCH GRANTS AND PROJ FUND-FED        652-00-3592-0-3070 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3592-9-3070 03
                                                  652-00-3592-8-3070 03
                                                  652-00-3592-7-3070 03
                                                  652-00-3592-6-3070 03

    EDUCATION FOR HOMELESS-2009 ARRA              652-00-3592-0-3075 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3592-9-3075 03

    AMERICORPS-2009 ARRA                          652-00-3592-0-3080 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3592-9-3080 03

    SW LONGITUDINAL DATA-2009 ARRA                652-00-3592-0-3085 03
    -HB 2354-SEC 66-SESS OF 2009-

    FEDERAL STATEWIDE DATA SYSTEM FUND            652-00-3775-0-3770 03
    -HB 2354-SEC 66-SESS OF 2009-

    FEDERAL K-12 REPAIR AND MODERNIZATION FD      652-00-3785-0-3780 03
    -HB 2354-SEC 66-SESS OF 2009-

    FED K-12 FISCAL STAB FUND 2009 ARRA           652-00-3790-0-3790 03
    -HB 2354-SEC 66-SESS OF 2009-

    DRUG ABUSE FUND-DEPT OF EDUCATION-FED         652-00-3795-0-3100 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3795-9-3100 03

    DRUG ABUSE FUNDS-FEDERAL-STATE OPERATION      652-00-3799-0-3110 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-3799-9-3110 03
                                                  652-00-3799-8-3110 03

    GOV TEACH EXCL SCHOLARSHIP PRG REPAY FD       652-00-7221-0-7200 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-7221-9-7200 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FUND        652-00-7307-0-5000 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-7307-9-5000 03
    -K.S.A. 72-7518-                              652-00-7307-8-5000 03
                                                  652-00-7307-7-5000 03

    PRIVATE DON/GIFTS/GRANTS/BEQUESTS FD-INT      652-00-7316-0-5100 03
    -HB 2354-SEC 154-SESS OF 2009-                652-00-7316-9-5100 03
                                                  652-00-7316-8-5100 03
                                                  652-00-7316-7-5100 03

    KEEPING EDUCATION PROMISES TRUST FUND         652-00-7392-9-7300 03              0.00
    -ACCOUNT CLOSED-

    STATE SCHOOL DISTRICT FINANCE FUND            652-00-7393-0-7000 03
    -HB 2354-SEC 66-SESS OF 2009-                 652-00-7393-9-7000 03
    -K.S.A. 72-6438-

    PARKING DEDUCTION CLEARING FUND               652-00-9239-0-9200 03
    -HB 2354-SEC 154-SESS OF 2009-                652-00-9239-9-9200 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.


         ACCOUNT NUMBER   REAPPROPRIATED TO   REAPP. LIMIT
        652-2000-09-2535  652-2000-10-2535 $       NONE

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

 20 ON JULY 1, 2009, OR AS SOON AS MONEYS ARE
    AVAILABLE, THE DIRECTOR OF ACCOUNTS AND REPORTS
    SHALL TRANSFER $50,000 FROM THE SOCIAL AND
    REHABILITATION SERVICES DEPARTMENT FAMILY AND
    AND CHILDREN INVESTMENT FUND TRUST ACCOUNT TO THE
    COMMUNITIES IN SCHOOLS PROGRAM FUND.
    HB 2354-SEC 66-SESS OF 2009.

 21 ON JULY 1, 2009, AND QUARTERLY THEREAFTER, THE
    DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $67,816 FROM THE STATE HIGHWAY FUND OF THE
    DEPARTMENT OF TRANSPORTATION TO THE SCHOOL BUS
    SAFETY FUND.
    HB 2354-SEC 66-SESS OF 2009.

 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 REVENUE TRANSFER FROM THE STATE GENERAL FUND.
    K.S.A. 75-2319(B)(C) AS AMENDED BY HB 2354-
    SEC 130-SESS OF 2009.

 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 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 REVENUE TRANSFERS FROM
    FROM THE STATE GENERAL FUND.
    K.S.A. 72-8814(A)(C) AS AMENDED BY HB 2354-
    SEC 130-SESS OF 2009.

 25 ON THE EFFECTIVE DATE OF SB 572, THE DIRECTOR OF
    ACCOUNTS AND REPORTS SHALL TRANSFER THE EDUCATION
    COMMISSIONER CERTIFIED AMOUNT FROM THE MOTORCYCLE
    SAFETY FUND TO THE REGENTS MOTORCYCLE SAFETY FUND.
    SB 572-SEC 22-SESS OF 2010.