STATE OF KANSAS            
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2004 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2003 TO JUNE 30, 2004)
              CORPORATION COMMISSION                                  REV. 05/10/04
                                        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
                              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                     143-00-1000-4-9559 01              0.00
                                                  143-00-1000-3-9559 01

 07 PUBLIC SERVICE REGULATION FUND                143-00-2019-4-0100 01              0.00
 20 -SB  006-SEC 38-SESS OF 2003-                 143-00-2019-3-0100 01
 23 -HB 2444-SEC 28-SESS OF 2003-
    -SB  006-SEC 39-SESS OF 2003-
    -K.S.A. 66-1A01-

    PUBLIC SERV REG FUND-SALARIES AND WAGES       143-00-2019-4-1001 01      4,997,952.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2019-3-1001 01
    -HB 2444-SEC 28-SESS OF 2003-                 143-00-2019-2-1001 01

    PUBLIC SERV REG FUND-OTHER OPERATING EXP      143-00-2019-4-1002 01      1,302,007.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2019-3-1002 01
    -HB 2444-SEC 28-SESS OF 2003-                 143-00-2019-2-1002 01
                                                  143-00-2019-1-1002 01
                                                  143-00-2019-0-1002 01

    PUBLIC SERV REC FND-OFFICIAL HOSPITALITY      143-00-2019-4-1008 01            360.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2019-3-1008 01
                                                  143-00-2019-2-1008 01

 03 KSIP-PSR FUND-OTHER OPERATING EXP             143-00-2019-3-1009 01              0.00
    -ACCOUNT CLOSED-                              143-00-2019-1-1009 01

 07 GAS PIPELINE INSPECTION FEE FUND              143-00-2023-4-1100 01              0.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2023-3-1100 01
    -K.S.A. 66-1,155-

    GPIFF-FED FY 01-OTHER OPERATING EXP           143-00-2023-3-1112 01

    GPIFF-FED FY 02-OTHER OPERATING EXP           143-00-2023-4-1122 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2023-3-1122 01
                                                  143-00-2023-2-1122 01

    GPIFF-FED FY 03-OTHER OPERATING EXP           143-00-2023-4-1132 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2023-3-1132 01

    GPIFF-FED FY 04-OTHER OPERATING EXP           143-00-2023-4-1142 01
    -SB  006-SEC 38-SESS OF 2003-

 07 CONSERVATION FEE FUND                         143-00-2130-4-2000 01
 21 -SB  006-SEC 38-SESS OF 2003-                 143-00-2130-3-2000 01
 23 -HB 2444-SEC 28-SESS OF 2003-
    -SB  006-SEC 123-SESS OF 2003-
    -K.S.A. 55-143-

    CFF-COLLECTION FEES                           143-00-2130-4-2006 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2130-3-2006 01

    CFF-PLUG ABANDONED WELLS & TESTING WELLS      143-00-2130-4-2009 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2130-3-2009 01
                                                  143-00-2130-2-2009 01
                                                  143-00-2130-1-2009 01

    PLUGGING OF MACKSVILLE SINK HOLE              143-00-2130-3-2019 01

    CONSERVATION FEE FUND-SALARIES AND WAGES      143-00-2130-4-2021 01      4,063,611.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2130-3-2021 01
    -HB 2444-SEC 28-SESS OF 2003-                 143-00-2130-2-2021 01
    -HB 2675-SEC 34-SESS OF 2004-

    CONSERV FEE FUND-OTHER OPERATING EXPEND       143-00-2130-4-2022 01      1,010,231.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2130-3-2022 01
    -HB 2444-SEC 28-SESS OF 2003-                 143-00-2130-2-2022 01
                                                  143-00-2130-1-2022 01
                                                  143-00-2130-9-2022 01

    CONSERV FEE FUND-OFFICIAL HOSPITALITY         143-00-2130-4-2028 01            120.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2130-3-2028 01
                                                  143-00-2130-2-2028 01

 21 ABANDONED OIL AND GAS WELL FUND               143-00-2143-4-2100 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2143-3-2100 01
    -K.S.A. 55-192-                               143-00-2143-2-2100 01
    -HB 2675-SEC 34-SESS OF 2004-                 143-00-2143-1-2100 01
                                                  143-00-2143-0-2100 01
                                                  143-00-2143-9-2100 01

    WELL PLUGGING ASSURANCE FUND                  143-00-2180-4-2110 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2180-3-2110 01
    -K.S.A. 55-166-

    NATURAL GAS UNDERGROUND STORAGE FEE FUND      143-00-2181-4-2120 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2181-3-2120 01
    -K.S.A. 55-1,116-

    NATURAL GAS UNDERGROUND STORAGE-ADMN-S&W      143-00-2181-4-2121 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2181-3-2121 01
                                                  143-00-2181-2-2121 01

    NATURAL GAS UNDERGROUND STORAGE-ADMN-00E      143-00-2181-4-2122 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2181-3-2122 01
                                                  143-00-2181-2-2122 01

 10 INSERVICE EDUCATION WORKSHOP FEE FUND         143-00-2316-4-2300 01              0.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2316-3-2300 01

    INSER ED WKSHP FEE FUND-GAS PIPELINE-OOE      143-00-2316-4-2302 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2316-3-2302 01

    INSER ED WKSHP FEE FUND-ENERGY PROGS-OOE      143-00-2316-4-2802 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2316-3-2802 01

    ENERGY GRANTS MANAGEMENT FUND                 143-00-2667-4-4000 01              0.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-4000 01
    -K.S.A. 74-617-

    EGMF-ENERGY RELATED GRANTS, NON-FEDERAL       143-00-2667-4-4100 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-4100 01

    EGMF-FPVEF-SECD STAGE REFUND AWARD-AMOCO      143-00-2667-4-4600 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-4600 01

    EGMF-FPVEF-EXXON REFUND                       143-00-2667-4-4700 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-4700 01

    EGMF-FPVEF-EXXON REFUND-SECP-CONTRACTUAL      143-00-2667-3-4740 01

    EGMF-FPVEF-EXXON REF-INST CONS PROG CNTL      143-00-2667-3-4760 01
    -ACCOUNT CLOSED-                              143-00-2667-1-4760 01

    EGMF-FPVEF-DIAMOND SHAMROCK SETTLEMENT        143-00-2667-4-4900 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-4900 01

    EGMF-FPVEF-STRIPPER WELL LITIGATION           143-00-2667-4-5000 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-5000 01

    EGMF-FPVEF-STRIP WELL LIT-SECP-CONTRCTL       143-00-2667-4-5100 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-5100 01
                                                  143-00-2667-2-5100 01

    EGMF-FPVEF-WELL LIT-SECP-CNTR-OTH OP EXP      143-00-2667-4-5102 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-5102 01
                                                  143-00-2667-2-5102 01

    EGMF-FPVEF-TEXACO OIL SETTLEMENT              143-00-2667-4-5200 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-5200 01

    EGM-PVEF-TEXACO SETTLEMENT-SECP CONTRACT      143-00-2667-3-5210 01
    -ACCOUNT CLOSED-                              143-00-2667-2-5210 01
                                                  143-00-2667-1-5210 01
                                                  143-00-2667-0-5210 01

    EGMF-PVEF-TEXACO SETTLEMENT-SECP MATCH        143-00-2667-3-5213 01

    EGMF-PVEF-TEXACO SETTLEMNT-SEP-CARRYOVER      143-00-2667-4-5290 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-5290 01
                                                  143-00-2667-2-5290 01

    EGMF-FED PETROLEUM VIOLATION ESCROW FUND      143-00-2667-4-5300 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-5300 01

    EGMF-PVEF-STRIP WELL LIT-PROD TRACK-2ND       143-00-2667-4-5400 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2667-3-5400 01

    KSIP-MCLFF-OTHER OPER EXP                     143-00-2812-3-3009 01              0.00

 22 MOTOR CARRIER LICENSE FEES FUND               143-00-2812-4-5500 01              0.00
 23 -SB  006-SEC 38-SESS OF 2003-                 143-00-2812-3-5500 01
    -SB  006-SEC 73-SESS OF 2003-
    -HB 2444-SEC 28-SESS OF 2003-
    -K.S.A. 66-1A01-
    -HB 2675-SEC 54-SESS OF 2004-

    MCLFF-SALARIES AND WAGES                      143-00-2812-4-5501 01      1,375,486.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2812-3-5501 01
    -HB 2444-SEC 28-SESS OF 2003-                 143-00-2812-2-5501 01

    MCLFF-OTHER OPERATING EXPENDITURES            143-00-2812-4-5502 01        279,806.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2812-3-5502 01
    -HB 2444-SEC 28-SESS OF 2003-                 143-00-2812-2-5502 01

    MCLFF-OFFICIAL HOSPITALITY                    143-00-2812-4-5508 01            120.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-2812-3-5508 01
                                                  143-00-2812-2-5508 01

    ENERGY RELATED GRANTS-FEDERAL FUND            143-00-3029-4-3400 01              0.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3029-3-3400 01
    -K.S.A. 74-616-

    ERGFF-HERS-SPECIAL PROJECTS GRANTS            143-00-3029-3-3410 01

    ERGFF-STATE CODES & STNDRDS-SP PROJ GRNT      143-00-3029-3-3420 01

    ERGFF-SWITCHGRASS POWER GENERATION-SPG        143-00-3029-3-3430 01

    ERGFF-BEAM PUMP ENERGY AUDIT TOOL             143-00-3029-3-3440 01

    ERGFF-BUILDING ENERGY CODES & STANDARDS       143-00-3029-4-3450 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3029-3-3450 01
                                                  143-00-3029-2-3450 01
                                                  143-00-3029-1-3450 01

    ERGFF-ENERGY EFFICIENCY & RNWBL ENER ACT      143-00-3029-4-3460 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3029-3-3460 01
                                                  143-00-3029-2-3460 01

    ERGFF-PHYTO-REMEDIATION STUDY                 143-00-3029-4-3610 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3029-3-3610 01
                                                  143-00-3029-2-3610 01
                                                  143-00-3029-1-3610 01

    OTHER FEDERAL GRANTS FUND                     143-00-3049-4-3800 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3049-3-3800 01

    DATA MANAGEMENT SYSTEM FUND                   143-00-3088-3-6050 01              0.00


    GAS PIPELINE SAFETY PROGRAM-FEDERAL FUND      143-00-3632-4-3000 01              0.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3632-3-3000 01

    GAS PIPELINE SAFETY PROG-FED 2000 S&W         143-00-3632-4-3001 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3632-3-3001 01

    GAS PIPELINE SAFETY PROG-FED 2000 OOE         143-00-3632-4-3002 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3632-3-3002 01
                                                  143-00-3632-2-3002 01

    GAS PIPELINE SAFETY PROG-FED 2001-S&W         143-00-3632-3-3011 01

    GAS PIPELINE SAFETY PROG-FED 2001 OOE         143-00-3632-3-3012 01

    GAS PIPELINE SAFETY PROG-FED 2002-S&W         143-00-3632-4-3021 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3632-3-3021 01

    GAS PIPELINE SAFETY PROG-FED 2002 OOE         143-00-3632-4-3022 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3632-3-3022 01
                                                  143-00-3632-2-3022 01

    GAS PIPELINE SAFETY PROG-FED 2003-S&W         143-00-3632-4-3031 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3632-3-3031 01

    GAS PIPELINE SAFETY PROG-FED 2003 OOE         143-00-3632-4-3032 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3632-3-3032 01

    GAS PIPELINE SAFETY PROG-FED 2004-S&W         143-00-3632-4-3041 01
    -SB  006-SEC 38-SESS OF 2003-

    GAS PIPELINE SAFETY PROG-FED 2004 OOE         143-00-3632-4-3042 01
    -SB  006-SEC 38-SESS OF 2003-

    PIPELINE DAMAGE PREVENTN GRT PGM FED FD       143-00-3633-4-3120 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3633-3-3120 01
                                                  143-00-3633-2-3120 01

    ENERGY CONSERVATION PLAN-FEDERAL FUND         143-00-3682-4-3500 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3682-3-3500 01
                                                  143-00-3682-2-3500 01
                                                  143-00-3682-1-3500 01

    UNDERGROUND INJECT CNTRL CLASS II-FED         143-00-3768-4-3700 01              0.00
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3768-3-3700 01

    UIC CLASS II-FED 2000-SAL & WAGES             143-00-3768-4-3701 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-3768-3-3701 01

    SUSPENSE FUND                                 143-00-9007-4-9000 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-9007-3-9000 01

    BASE STATE REGISTRATION CLEARING FUND         143-00-9062-4-9100 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-9062-3-9100 01
    -K.S.A. 66-1,139A-

    CREDIT CARD CLEARING FUND                     143-00-9401-4-9400 01
    -SB  006-SEC 38-SESS OF 2003-                 143-00-9401-3-9400 01


 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2003 IF IN
    EXCESS OF $100.00 IS REAPPROPRIATED TO THE
    SAME ACCOUNT.

 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. 66-1A01,66-1,155

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

 20 ON JULY 1, 2003, OCTOBER 1, 2003, JANUARY 1, 2004,
    AND APRIL 1, 2004, OR AS SOON AFTER 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

    DEPOSITED IN THE STATE TREASURY TO THE CREDIT OF
    THE PUBLIC SERVICE REGULATION FUND.

 21 ON JULY 15, 1996 AND ON THE 15TH DAY OF EACH
    CALENDAR QUARTER THEREAFTER BEFORE JULY 1, 2009,
    THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER
    $100,000 FROM THE STATE GENERAL FUND, $100,000
    FROM THE STATE WATER PLAN FUND ESTABLISHED BY
    K.S.A. 82A-951 AND AMENDMENTS THERETO AND $100,000
    FROM THE CONSERVATION FEE FUND ESTABLISHED BY
    K.S.A. 55-143 AND AMENDMENTS THERETO TO THE
    ABANDONED OIL AND GAS WELL FUND ESTABLISHED BY
    K.S.A. 2000 SUPP. 55-192 AND AMENDMENTS THERETO,
    EXCEPT THAT NO TRANSFERS SHALL BE MADE PURSUANT TO
    THIS SECTION FROM THE STATE WATER PLAN FUND TO THE
    ABANDONED OIL AND GAS WELL FUND, NOR FROM THE
    STATE GENERAL FUND TO THE ABANDONED OIL AND GAS
    WELL FUND DURING FISCAL YEAR 2004.

 22 ON JULY 1, 2003 AND JANUARY 1, 2004, THE DIRECTOR
    OF ACCOUNTS & REPORTS SHALL TRANSFER $299,867 AND
    $299,866 RESPECTIVELY, FROM THE MOTOR CARRIER
    LICENSE FEES FUND TO THE MOTOR CARRIER SAFETY
    ASSISTANCE PROGRAM FUND OF THE HIGHWAY PATROL.
    PROGRAM.

 23 ON SEPTEMBER 30, 2003, DECEMBER 30, 2003, MARCH
    31, 2004 AND JUNE 30, 2004, THE DIRECTOR OF
    ACCOUNTS & REPORTS SHALL TRANSFER TO THE STATE
    GENERAL FUND, SPECIFIC AMOUNTS CERTIFIED BY THE
    STATE CORPORATION COMMISSION TO THE DIRECTOR OF
    BUDGET, FROM THE PUBLIC SERVICE REGULATION FUND,
    THE MOTOR CARRIER LICENSE FEES FUND AND THE
    CONSERVATION FEE FUND.  THE AGGREGATE AMOUNT OF
    SUCH TRANSFERS SHALL BE $948,821.