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)
KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM REV. 05/10/04
PROGRAM CODES
01000. OPERATIONS
01010. ADMINISTRATION
01980. DATA PROCESSING
70000. PUBLIC EMPLOYEE RETIREMENT BENEFITS
71000. ASSUMPTION OF LOCAL EMPLOYER COSTS
72000. REFUNDS
73000. INVESTMENTS
73010. INVESTMENTS OF NON-PENSION FUNDS
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
GENERAL FUND RECEIPT ONLY 365-00-1000-4-9559 01 0.00
365-00-1000-3-9559 01
21 NON-RETIREMENT ADMINISTRATION FUND 365-00-2277-4-2200 01 0.00
-SB 006-SEC 36-SESS OF 2003- 365-00-2277-3-2200 01
NON-RET ADMIN FD-AGENCY OPERATIONS 365-00-2277-4-2210 01 206,455.00
-SB 006-SEC 36-SESS OF 2003- 365-00-2277-3-2210 01
365-00-2277-2-2210 01
NON-RET ADMIN FD-INVESTMENT RELATED EXP 365-00-2277-4-2220 01
-SB 006-SEC 36-SESS OF 2003- 365-00-2277-3-2220 01
365-00-2277-2-2220 01
20 KANSAS ENDOWMENT FOR YOUTH FUND 365-00-7000-4-2000 01
21 -SB 006-SEC 36-SESS OF 2003- 365-00-7000-3-2000 01
22 -K.S.A. 38-2101-
23 -K.S.A. 38-2102-
-K.S.A. 75-4265-
25 KANSAS PUBLIC EMPLOYEES RETIREMENT FUND 365-00-7002-4-7000 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-7000 01
-HB 2444-SEC 2-SESS OF 2003- 365-00-7002-2-7000 01
-K.S.A. 74-4921- 365-00-7002-1-7000 01
10 KPER FUND-AGENCY OPERATIONS 365-00-7002-4-7400 01 6,755,476.00
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-7400 01
-HB 2444-SEC 2-SESS OF 2003- 365-00-7002-2-7400 01
365-00-7002-1-7400 01
KPER FUND-AGY OPS-UNCLASSIFED BONUS 365-00-7002-1-7403 01 0.00
KPERS-AUDIT SERVICES TRANSFER 365-00-7002-4-7405 01
-SB 006-SEC 143-SESS OF 2003- 365-00-7002-3-7405 01
03 KSIP-KPER FUND-AGENCY OPERATIONS 365-00-7002-4-7409 01 187,850.03
-SB 006-SEC 86-SESS OF 2003- 365-00-7002-3-7409 01
KPER-FEDERAL WITHHOLDING TAX REMITTANCES 365-00-7002-4-7500 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-7500 01
KPER-TECHNOLOGY PROJECT 365-00-7002-4-7800 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-7800 01
365-00-7002-2-7800 01
365-00-7002-1-7800 01
KPER-INVESTMENT RELATED EXPENSES 365-00-7002-4-8000 01 0.00
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8000 01
KPER-IRE-DIRECT PLACEMENT MNGMNT 365-00-7002-4-8010 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8010 01
KPER-IRE-REAL ESTATE MGMNT FEES 365-00-7002-4-8020 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8020 01
365-00-7002-2-8020 01
KPER-IRE-PUBLIC TRADED SEC MGMT 365-00-7002-4-8030 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8030 01
365-00-7002-2-8030 01
KPER-IRE-DIRECT PLACE INVEST PRG 365-00-7002-4-8040 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8040 01
KPER-IRE-CUSTODIAL BANK FEES 365-00-7002-4-8050 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8050 01
365-00-7002-2-8050 01
KPER-IRE-INVEST CONSULTANT FEES 365-00-7002-4-8060 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8060 01
365-00-7002-2-8060 01
KPER-IRE-INVEST REL LITIGATION 365-00-7002-4-8070 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7002-3-8070 01
365-00-7002-2-8070 01
365-00-7002-1-8070 01
21 FAMILY & CHILDREN ENDOW ACCT-INVEST FUND 365-00-7010-4-4000 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7010-3-4000 01
-K.S.A. 38-1808(E)-
OPTIONAL DEATH BENEFIT PLAN RESERVE FUND 365-00-7357-4-9100 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7357-3-9100 01
-K.S.A. 74-4927(6)-
GROUP INSURANCE RESERVE FUND 365-00-7358-4-9200 01
-SB 006-SEC 36-SESS OF 2003- 365-00-7358-3-9200 01
-K.S.A. 74-4927(4)(A)- 365-00-7358-2-9200 01
KPERS KDFA SER 2003H REVENUE BOND FUND 365-00-7528-4-5000 01 0.00
-SB 006-SEC 36-SESS OF 2003-
KPERS KDFA SER 2003H REVENUE ACCOUNT 365-00-7528-4-5001 01
-SB 006-SEC 36-SESS OF 2003-
KPERS KDFA SER 2003H PROJECT ACCOUNT 365-00-7528-4-5002 01
-SB 006-SEC 36-SESS OF 2003-
KPERS KDFA SER 2003H PRIN & INT ACCOUNT 365-00-7528-4-5003 01
-SB 006-SEC 36-SESS OF 2003-
KPERS KDFA SER 2003H INTEREST RESERVE 365-00-7528-4-5004 01
-SB 006-SEC 36-SESS OF 2003-
KPERS KDFA SER 2003H COST OF ISSUE ACCT 365-00-7528-4-5005 01
-SB 006-SEC 36-SESS OF 2003-
21 SENIOR SERVICES TRUST FUND 365-00-7550-4-7600 01
22 -SB 006-SEC 36-SESS OF 2003- 365-00-7550-3-7600 01
-K.S.A. 75-4266-
-K.S.A. 75-4265-
-HB 2675-SEC 43-SESS OF 2004-
SPCL 2003 DTH & DISAB PLN EMPLYR CONT FD 365-00-7737-3-6000 01 0.00
24 KPERS REFUND FUND 365-00-7738-4-6100 01 0.00
25 -HB 2444-SEC 2-SESS OF 2003-
STATE SCHOOL RETIREMENT CLEARING FUND 365-00-9019-4-9000 03
-SB 006-SEC 137-SESS OF 2003- 365-00-9019-3-9000 03
CREDIT CARD CLEARING FUND 365-00-9410-4-9400 03
-SB 006-SEC 137-SESS OF 2003- 365-00-9410-3-9400 03
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2003, IF IN
EXCESS OF $100.00, IS REAPPROPRIATED TO THE
SAME ACCOUNT.
10 EXPENDITURES FOR OFFICIAL HOSPITALITY MAY BE MADE
FROM THE KANSAS PUBLIC EMPLOYEES RETIREMENT FUND
AGENCY OPERATIONS ACCOUNT.
20 ON JULY 1 OF EACH FISCAL YEAR AFTER FISCAL YEAR
2003, OR AS SOON THEREAFTER AS MONEYS ARE
AVAILABLE, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER FROM THE KANSAS ENDOWMENT FOR YOUTH
FUND TO THE CHILDREN'S INITIATIVES FUND THE AMOUNT
EQUAL TO 102.5% OF THE AMOUNT TRANSFERRED FROM THE
KANSAS ENDOWMENT FOR YOUTH FUND TO THE CHILDREN'S
INITIATIVES FUND PURSUANT TO K.S.A. 38-2102(D)
DURING THE IMMEDIATELY PRECEDING FISCAL YEAR. THE
AMOUNT FOR FISCAL YEAR 2004 IS $46,125,000. K.S.A.
38-2102(D)(4)
21 THE EXECUTIVE OFFICER OF THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM SHALL CERTIFY TO THE
DIRECTOR OF ACCOUNTS & REPORTS THE AMOUNT OF
MONEYS TO TRANSFER FROM THE KANSAS ENDOWMENT FOR
YOUTH FUND, THE SENIOR SERVICES TRUST FUND, THE
FAMILY & CHILDREN ENDOWMENT ACCOUNT-FAMILY AND
CHILDREN INVESTMENT FUND, AND THE UNCLAIMED
PROPERTY ACCOUNT OF THE STATE GENERAL FUND FOR
THE PURPOSE OF REIMBURSING THE COSTS OF NON-
RETIREMENT RELATED ADMINISTRATIVE ACTIVITIES
AND INVESTMENT RELATED EXPENSES FOR MANAGING
SUCH FUNDS IN ACCORDANCE WITH K.S.A. 74-4909B AND
AMENDMENTS THERETO.
22 AFTER JUNE 30, 2001 THE DIRECTOR OF ACCOUNTS &
REPORTS SHALL TRANSFER THE REMAINING AMOUNT IN THE
INTERGOVERNMENTAL TRANSFER FUND AS FOLLOWS:
70% SHALL BE TRANSFERRED TO THE SENIOR SERVICES
TRUST FUND, 5% SHALL BE TRANSFERRED TO THE LONG
TERM CARE LOAN AND GRANT FUND, AND 25% SHALL BE
TRANSFERRED TO THE STATE MEDICAID MATCH FUND -
DEPARTMENT ON AGING AND THE STATE MEDICAID
MATCH FUND - SRS IN AMOUNTS SPECIFIED BY
APPROPRIATION ACTS OF THE LEGISLATURE. K.S.A 75-
4265(F)
23 ON JUNE 30, 2004, OR AS SOON THEREAFTER AS MONEYS
ARE AVAILABLE, NOTWITHSTANDING THE PROVISIONS OF
K.S.A. 38-2101 AND AMENDMENTS THERETO OR OF ANY
OTHER STATUTE, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER $9,900,000 FROM THE KANSAS
ENDOWMENT FOR YOUTH FUND TO THE STATE GENERAL
FUND.
24 DURING THE FISCAL YEAR ENDING JUNE 30, 2004,
NOTWITHSTANDING THE PROVISIONS OF ANY OTHER
STATUTE, THE EXECUTIVE DIRECTOR OF THE KANSAS
PUBLIC EMPLOYEES RETIREMENT SYSTEM SHALL DETERMINE
AND CERTIFY TO THE STATE TREASURER, AMOUNTS FROM
SPECIFIED AMOUNTS OF STATE EMPLOYERS CONTRIBUTIONS
WHICH ARE ATTRIBUTABLE TO THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM, THE KANSAS POLICE AND
FIREMEN'S RETIREMENT SYSTEM, AND THE RETIREMENT
SYSTEM FOR JUDGES, WHICH EQUAL $700,000 IN THE
AGGREGATE AND WHICH ARE REQUIRED TO BE CREDITED TO
THE KPERS REFUND FUND FOR THE PURPOSE OF MAKING
THE TRANSFERS AND REFUNDS PRESCRIBED BY SENATE
BILL 6, SECTION 2(C), SESSION OF 2003. UPON
RECEIPT OF EACH SUCH CERTIFICATION, THE STATE
TREASURER SHALL CREDIT THE AMOUNTS CERTIFIED BY
THE EXECUTIVE DIRECTOR OF THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM FROM SUCH EMPLOYER
CONTRIBUTIONS TO THE KPERS REFUND FUND.
25 ON OR AFTER JULY 1, 2003, ON THE DATE DURING THE
FISCAL YEAR ENDING JUNE 30, 2004, WHEN SUFFICIENT
MONEYS HAVE BEEN CREDITED TO THE KPERS REFUND FUND
PURUSANT TO SENATE BILL 6, SECTION 2(C), SESSION
OF 2003 IN ORDER TO OFFSET A LIKE AMOUNT OF MONEYS
WHICH HAVE BEEN DEPOSITED IN THE KANSAS PUBLIC
EMPLOYEES RETIREMENT FUND TO THE CREDIT OF THE
RETIREMENT DIVIDEND PAYMENT RESERVE PURSUANT TO
2003 HOUSE BILL NO. 2014 AND WHICH ARE DETERMINED
TO BE NO LONGER REQUIRED FOR THE PURPOSE OF MAKING
PAYMENTS FROM THE RETIREMENT DIVIDEND PAYMENT
RESERVE ON OCTOBER 1, 2003, THE EXECUTIVE DIRECTOR
SHALL CERTIFY SUCH MATTERS TO THE DIRECTOR OF
ACCOUNTS & REPORTS. UPON RECEIPT OF SUCH
CERTIFICATION, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER ALL MONEYS CREDITED TO THE KPERS
REFUND FUND TO THE STATE GENERAL FUND.