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 STATE UNIVERSITY                                 REV. 05/10/04
                                        OPERATING FUNDS
                                                                          APPROPRIATION
                                                          ACCOUNT         OR EXPENDITURE
         FUND OR ACCOUNT TITLE                            NUMBER     F      LIMITATIONS


 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP      367-04-1000-4-1003 03        749,016.00
    -SB  006-SEC 60-SESS OF 2003-                 367-04-1000-3-1003 03
                                                  367-04-1000-1-1003 03

 03 COOPERATIVE EXTENSION SERV-INCL OFF HOSP      367-04-1000-4-1020 03     17,586,786.00
 29 -SB  006-SEC 60-SESS OF 2003-                 367-04-1000-3-1020 03
 32 -HB 2444-SEC 50-SESS OF 2003-                 367-04-1000-2-1020 03
 33 -SB  006-SEC 67-SESS OF 2003-                 367-04-1000-1-1020 03
    -HB 2444-SEC 45-SESS OF 2003-                 367-04-1000-0-1020 03
                                                  367-04-1000-9-1020 03
                                                  367-04-1000-8-1020 03

 03 AGRICULTURAL EXPER STATIONS-INCL OFF HOS      367-04-1000-4-1030 03     28,343,979.00
 29 -SB  006-SEC 60-SESS OF 2003-                 367-04-1000-3-1030 03
 32 -HB 2444-SEC 50-SESS OF 2003-                 367-04-1000-2-1030 03
 33 -SB  006-SEC 67-SESS OF 2003-                 367-04-1000-1-1030 03
    -HB 2444-SEC 45-SESS OF 2003-                 367-04-1000-0-1030 03
                                                  367-04-1000-9-1030 03
                                                  367-04-1000-8-1030 03

    KSU NORTHWEST RESEARCH-EXT CENTER FEE FD      367-04-2072-3-1110 03

    KSU SOUTHEAST AG RESEARCH CENTER FEE FND      367-04-2261-3-1130 03

    KSU SOUTHWEST RESEARCH-EXT CENTER FEE FD      367-04-2262-3-1140 03

    FERTILIZER RESEARCH FUND                      367-04-2263-4-1150 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-2263-3-1150 03
    -K.S.A. 2-221-                                367-04-2263-2-1150 03

    AGRICULTURAL LAND USE-VALUE FUND              367-04-2364-4-1180 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-2364-3-1180 03

 30 FACULTY OF DISTINCTION MATCHING FUND          367-04-2479-4-1190 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-2479-3-1190 03
    -SB  006-SEC 125-SESS OF 2003-
    -K.S.A. 76-774-

    IRRIGATION RESRCH FIELD GRT-WATER PLN FD      367-04-2678-3-1240 03

 24 RESTRICTED FEES FUND                          367-04-2697-4-1100 03
 27 -SB  006-SEC 60-SESS OF 2003-                 367-04-2697-3-1100 03
    -SB  006-SEC 67-SESS OF 2003-                 367-04-2697-2-1100 03
                                                  367-04-2697-1-1100 03
                                                  367-04-2697-0-1100 03
                                                  367-04-2697-9-1100 03
                                                  367-04-2697-8-1100 03
                                                  367-04-2697-7-1100 03
                                                  367-04-2697-6-1100 03

    SPONSORED RESEARCH OVERHEAD FUND              367-04-2921-4-1200 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-2921-3-1200 03
                                                  367-04-2921-2-1200 03
                                                  367-04-2921-1-1200 03
                                                  367-04-2921-0-1200 03

    FEDERAL EXTENSION FUND                        367-04-3044-4-1300 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3044-3-1300 03
                                                  367-04-3044-2-1300 03

    FEDERAL EXPERIMENTAL STATION FUND             367-04-3046-4-1320 03              0.00
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3046-3-1320 03

    FEDERAL EXPERIMENTAL STATION FD-HATCH         367-04-3046-4-1321 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3046-3-1321 03
                                                  367-04-3046-2-1321 03

    FEDERAL EXPERIMENTAL STATION-RESEARCH         367-04-3046-4-1322 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3046-3-1322 03
                                                  367-04-3046-2-1322 03

    FED EXPER STATION FD-MCINTIRE STENNIS         367-04-3046-4-1323 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3046-3-1323 03

    SMITH-LEVER SPECIAL PROGRAM GRANT-FED FD      367-04-3047-4-1330 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3047-3-1330 03

 24 UNIVERSITY FEDERAL FUND-AG RESEARCH           367-04-3144-4-1340 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3144-3-1340 03
                                                  367-04-3144-2-1340 03
                                                  367-04-3144-1-1340 03

    FEDERAL AWARDS-ADVANCE PAYMENTS               367-04-3872-4-1360 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-3872-3-1360 03

    KS ARTIFICIAL BREEDING SRV UNIT FEES FND      367-04-5104-4-1400 03
    -SB  006-SEC 60-SESS OF 2003-                 367-04-5104-3-1400 03
                                                  367-04-5104-2-1400 03

 03 GRAIN SCI CNTR BIO & IND VAL-AD PROG-EBF      367-04-8001-4-8330 03        456,582.07
    -SB  006-SEC 141-SESS OF 2003-                367-04-8001-3-8330 03
                                                  367-04-8001-2-8330 03


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

 24 ON JULY 1, 2003, IN ACCORDANCE WITH A
    CERTIFICATION OF THE PRESIDENT OF KANSAS STATE
    UNIVERSITY, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER ALL FEDERAL MONEYS AND LIABILITIES
    FROM THE RESTRICTED FEES FUND TO THE UNIVERSITY
    FEDERAL FUND. THE PRESIDENT OF KANSAS STATE
    UNIVERSITY SHALL  TRANSMIT A COPY OF EACH
    CERTIFICATION TO THE DIRECTOR OF THE BUDGET AND
    THE DIRECTOR OF THE LEGISLATIVE RESEARCH
    DEPARTMENT.

 27 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE OPERATING EXPENDITURES
    ACCOUNT OF THE STATE GENERAL FUND OF THE BOARD OF
    REGENTS TO THE RESTRICTED FEES FUND.

 29 DURING THE FISCAL YEAR ENDING JUNE 30, 2004, THE
    BOARD OF REGENTS, WITH THE APPROVAL OF THE
    DIRECTOR OF BUDGET, MAY TRANSFER ANY ITEM OF
    APPROPRIATION FOR FISCAL YEAR 2004, 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.

 30 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 EXCEPT THAT DURING THE FISCAL YEAR
    ENDING JUNE 30, 2004, SHALL BE CONSIDERED REVENUE
    TRANSFERS FROM THE STATE GENERAL FUND.

 32 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE OPERATING GRANT ACCOUNT
    OF THE STATE GENERAL FUND OF THE BOARD OF REGENTS
    TO THE APPROPRIATE ACCOUNTS OF THE STATE GENERAL
    FUND.

 33 THE STATE BOARD OF REGENTS IS AUTHORIZED TO
    TRANSFER MONEYS FROM THE SOUTHWEST KANSAS ACCESS
    PROJECT ACCOUNT OF THE STATE GENERAL FUND OF THE
    BOARD OF REGENTS TO THE APPROPRIATE ACCOUNTS OF
    THE STATE GENERAL FUND.