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) BOARD OF REGENTS REV. 05/10/04 PROGRAM CODES 00000. CLEARING 01000. ADMINISTRATION 29000. STUDENT FINANCIAL ASSISTANCE 35000. POSTSECONDARY EDUCATIONAL INSTITUTIONS 40000. KAN-ED PROGRAM 98000. DEBT SERVICE 99000. CAPITAL IMPROVEMENTS OPERATING FUNDS APPROPRIATION ACCOUNT OR EXPENDITURE FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP 561-00-1000-4-0103 03 3,559,557.72 20 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-0103 03 25 -HB 2444-SEC 45-SESS OF 2003- 561-00-1000-2-0103 03 21 ALTERNATIVE TEACHER CERTIFICATION 561-00-1000-4-0200 03 0.00 -HB 2444-SEC 45-SESS OF 2003- PAYMENT TO KPERS 561-00-1000-4-0300 03 2,000,000.00 -HB 2444-SEC 45-SESS OF 2003- 22 SOUTHWEST KANSAS ACCESS PROJECT 561-00-1000-4-0400 03 200,000.00 -HB 2444-SEC 45-SESS OF 2003- 01 COMMUNITY COLLEGE OPERATING GRANT 561-00-1000-4-0450 03 80,958,169.00 20 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-0450 03 01 TECH EQUIP AT COMM COLLEGES AND WASHBURN 561-00-1000-4-0500 03 424,077.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-0500 03 27 OPERATING GRANT 561-00-1000-4-0600 03 0.00 -HB 2444-SEC 45-SESS OF 2003- 01 POSTSECONDARY AID FOR VOCATIONAL EDUC 561-00-1000-4-0700 03 15,299,515.00 20 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-0700 03 03 TEACHERS SCHOLARSHIP PROGRAM 561-00-1000-4-0800 03 331,375.92 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-0800 03 01 ADULT BASIC EDUCATION 561-00-1000-4-0900 03 1,048,998.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-0900 03 01 MUNICIPAL UNIVERSITY OPERATING GRANT 561-00-1000-4-1010 03 10,102,336.00 20 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-1010 03 03 OPTOMETRY EDUCATION PROGRAM 561-00-1000-4-1100 03 116,636.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-1100 03 03 NATIONAL GUARD EDUCATIONAL ASSISTANCE 561-00-1000-4-1300 03 725,028.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-1300 03 -HB 2444-SEC 45-SESS OF 2003- 03 KANSAS WORK-STUDY PROGRAM 561-00-1000-4-2000 03 528,172.00 26 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-2000 03 03 VOCATIONAL SCHOLARSHIPS 561-00-1000-4-2200 03 123,525.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-2200 03 03 ETHNIC MINORITY SCHOLARSHIP PROGRAM 561-00-1000-4-2410 03 331,630.81 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-2410 03 -EXECUTIVE DIRECTIVE N0. 04-348- 03 NURSING SERVICE SCHOLARSHIP PROGRAM 561-00-1000-4-4100 03 257,780.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-4100 03 03 STATE SCHOLARSHIP PROGRAM 561-00-1000-4-4300 03 1,230,978.58 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-4300 03 02 SSP-KS DISTINGUISHED SCHOLARSHIP PROGRAM 561-00-1000-4-4310 03 25,000.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-4310 03 03 COMPREHENSIVE GRANT PROGRAM 561-00-1000-4-4500 03 11,373,949.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-4500 03 -HB 2444-SEC 45-SESS OF 2003- -EXECUTIVE DIRECTIVE N0. 04-348- 03 ROTC SCHOLARSHIP REIMBURSEMENT 561-00-1000-4-4600 03 188,984.70 -SB 006-SEC 67-SESS OF 2003- 561-00-1000-3-4600 03 03 SEDIF-VOCATIONAL EDUC CAPITAL OUTLAY AID 561-00-1900-4-1950 03 2,565,000.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1900-3-1950 03 03 SEDIF-POSTSECONDARY AID FOR VOC EDUC 561-00-1900-4-1955 03 10,331,250.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1900-3-1955 03 03 SEDIF-TECH INNOVATION & INTERNSHIP PROG 561-00-1900-4-1960 03 185,483.10 -SB 006-SEC 67-SESS OF 2003- 561-00-1900-3-1960 03 561-00-1900-2-1960 03 561-00-1900-1-1960 03 03 SEDIF-NATIONAL GUARD EDUCATIONAL ASSIST 561-00-1900-4-1970 03 0.00 -SB 006-SEC 67-SESS OF 2003- 561-00-1900-3-1970 03 GED CREDENTIALS PROCESSING FEES FUND 561-00-2151-4-2100 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2151-3-2100 03 -K.S.A. 72-4530- 561-00-2151-2-2100 03 PROPRIETARY SCHOOL FEE FUND 561-00-2167-4-4800 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2167-3-4800 03 -K.S.A. 72-4939- 561-00-2167-2-4800 03 TRUCK DRIVER TRAINING FUND 561-00-2172-4-4900 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2172-3-4900 03 -K.S.A. 8-267- TUITION & FEE WAIVER REIMBURSEMENT FUND 561-00-2264-4-5100 03 -SB 006-SEC 137-SESS OF 2003- 561-00-2264-3-5100 03 INSERVICE EDUCATION WORKSHOP FEE FUND 561-00-2266-4-5000 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2266-3-5000 03 KAN-ED FUND 561-00-2276-4-2650 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2276-3-2650 03 -K.S.A. 75-7225- KAN-ED FUND-KUSF 561-00-2276-4-2660 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2276-3-2660 03 -K.S.A. 75-7225- FINANCIAL AID SERVICES FEE FUND 561-00-2280-4-2800 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2280-3-2800 03 CONVERSION OF MATERIALS AND EQUIP FUND 561-00-2433-4-3200 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2433-3-3200 03 561-00-2433-2-3200 03 PRIVATE POSTSEC DEGREE AUTH EXP REIM FND 561-00-2643-4-3300 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2643-3-3300 03 VOC EDUCATION SCHOLARSHIPS EXAM FEES FND 561-00-2692-3-3400 03 TEACHER SERVICE SCHOLARSHIP PROGRAM FUND 561-00-2695-4-2600 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2695-3-2600 03 -K.S.A. 74-32,107- ROTC SERVICE SCHOLARSHIP PROGRAM FUND 561-00-2735-4-2710 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2735-3-2710 03 -K.S.A. 74-3260- ROTC SERVICE SCHOLARSHIP REPAYMENT FUND 561-00-2738-4-2720 03 -SB 006-SEC 67-SESS OF 2003- 561-00-2738-3-2720 03 -K.S.A. 74-3260- KAN-ED FEDERAL FUND 561-00-3025-4-3700 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3025-3-3700 03 ADULT BASIC EDUCATION-FEDERAL FUND 561-00-3042-4-3000 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3042-3-3000 03 ABE-ADMINISTRATION 561-00-3042-4-3010 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3042-3-3010 03 561-00-3042-2-3010 03 561-00-3042-1-3010 03 ABE-STAFF DEVELOPMENT/DISCRETIONARY 561-00-3042-4-3020 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3042-3-3020 03 CARL D PERKINS VOC & TECH EDUC-FED FUND 561-00-3051-4-3050 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3051-3-3050 03 CARL D PERKINS VOC & TEC ED-FED FD-ST OP 561-00-3052-4-3060 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3052-3-3060 03 561-00-3052-2-3060 03 CARL D PERKINS TECH PREPARATION-FED FUND 561-00-3053-4-3070 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3053-3-3070 03 561-00-3053-2-3070 03 OTHER FEDERAL GRANTS FUND 561-00-3114-4-3500 03 0.00 -HB 2675-SEC 66-SESS OF 2004- LEVERAGING EDUC ASSIST PROG FUND-FEDERAL 561-00-3170-4-3100 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3170-3-3100 03 NO CHILD LEFT BEHIND-FEDERAL FUND 561-00-3190-4-3150 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3190-3-3150 03 EARNED INDIRECT COSTS FUND-FEDERAL 561-00-3642-4-3600 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3642-3-3600 03 SUBSTANCE ABUSE EDUCATION FUND-FEDERAL 561-00-3805-4-4000 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3805-3-4000 03 PAUL DOUGLAS TEACHER SCHOLARSHIP FND-FED 561-00-3879-4-3950 03 -SB 006-SEC 67-SESS OF 2003- 561-00-3879-3-3950 03 23 FACULTY OF DISTINCTION PROGRAM FUND 561-00-7200-4-7050 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7200-3-7050 03 -SB 006-SEC 125-SESS OF 2003- -K.S.A. 76-775- OPTOMETRY EDUCATION REPAYMENT FUND 561-00-7203-4-7100 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7203-3-7100 03 -K.S.A. 74-3272- TEACHER SERVICE SCHOLARSHIP REPAYMENT FD 561-00-7205-4-7200 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7205-3-7200 03 -K.S.A. 74-32,107- NURSING STU SCHOLAR DISCONT ATTEND FUND 561-00-7209-3-7300 03 NURSING SER SCHOLARSHIP REPAYMENT FUND 561-00-7210-4-7400 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7210-3-7400 03 -K.S.A. 74-3298- STATE SCHOLARSHIP DISCONTINUED ATTEND FD 561-00-7213-4-6100 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7213-3-6100 03 -K.S.A. 74-6813- REGENTS' SCHOLARSHIP GIFT FUND 561-00-7215-3-6200 03 OSTEO MEDICAL SER SCHOLARSHIP REPAY FUND 561-00-7216-4-6300 03 480,000.00 -SB 006-SEC 67-SESS OF 2003- 561-00-7216-3-6300 03 -K.S.A. 74-3267A- 561-00-7216-2-6300 03 VOC ED SCHOLARSHIP DISCONTINUED ATTND FD 561-00-7217-4-6500 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7217-3-6500 03 -K.S.A. 72-4464- COMP GRANT PROG DISCONTINUED ATTEND FUND 561-00-7218-4-6600 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7218-3-6600 03 KS ETHNIC MINOR DISCONTINUED ATTEND FUND 561-00-7219-4-6700 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7219-3-6700 03 -K.S.A. 74-3289- NURSING STUDENT SCHOLARSHIP PROGRAM FUND 561-00-7220-4-6800 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7220-3-6800 03 -K.S.A. 74-3298- KS NAT'L GUARD ASSIST PROG REPAYMENT FND 561-00-7228-4-7000 03 0.00 -HB 2642-SESS OF 2002- 561-00-7228-3-7000 03 30 TUITION WAIVER GIFTS GRANTS & REIMB FUND 561-00-7230-4-7230 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7230-3-7230 03 -K.S.A. 74-32,161- KANSAS ETHNIC MIN FELLOWSHIP PROG FUND 561-00-7238-4-7600 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7238-3-7600 03 -K.S.A. 74-32,119- ADV REG NURSE PRACTITIONER PROGRAM FUND 561-00-7239-3-7500 03 PRIVATE DON/GIFTS/GRANTS & BEQUESTS FUND 561-00-7262-4-7700 03 -SB 006-SEC 137-SESS OF 2003- 561-00-7262-3-7700 03 FICA RECOVERY FUND 561-00-7270-4-7800 03 0.00 -SB 006-SEC 67-SESS OF 2003- 561-00-7270-3-7800 03 FICA RECOVERY FUND-REIMB DIR & TIME COST 561-00-7270-4-7810 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7270-3-7810 03 29 WORKFORCE DEVELOPMENT LOAN FUND 561-00-7518-4-7900 03 -SB 006-SEC 67-SESS OF 2003- 561-00-7518-3-7900 03 -K.S.A. 74-32,160- -K.S.A. 74-32,155- KBOR KDFA SERIES 2003H REVENUE BOND FUND 561-00-7529-4-7910 03 0.00 -SB 006-SEC 138-SESS OF 2003- KBOR KDFA SERIES 2003H REVENUE ACCOUNT 561-00-7529-4-7911 03 -SB 006-SEC 138-SESS OF 2003- KBOR KDFA SERIES 2003H PROJECT ACCOUNT 561-00-7529-4-7912 03 -SB 006-SEC 138-SESS OF 2003- KBOR KDFA SERIES 2003H PRIN & INT ACCT 561-00-7529-4-7913 03 -SB 006-SEC 138-SESS OF 2003- 03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP 561-00-8001-4-8108 03 0.00 24 -HB 2426-SEC 24-SESS OF 2003- 561-00-8001-3-8108 03 03 DEBT SERVICE-REVENUE BONDS FOR CAP IMPRV 561-00-8001-4-8200 03 15,000,000.00 28 -HB 2426-SEC 24-SESS OF 2003- 561-00-8001-3-8200 03 -SB 588-SEC 14-SESS OF 1996- 28 COMPREHENSIVE REHABILITATION & REPAIR FD 561-00-8311-4-8300 03 -SB 588-SEC 14-SESS OF 1996- 561-00-8311-3-8300 03 -SB 006-SEC 137-SESS OF 2003- REGENTS PROJECTS-KDFA REV BDS SER 2001N 561-00-8400-4-8400 03 0.00 -SB 006-SEC 138-SESS OF 2003- 561-00-8400-3-8400 03 REGENTS PROJECTS-KDFA 2001N ACQUISITION 561-00-8400-4-8401 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8400-3-8401 03 REGENTS PROJECTS-KDFA REV BDS 2001N P&I 561-00-8400-4-8402 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8400-3-8402 03 SCIENTIFIC RSCH/DVPMT FACILITYS 2003C FD 561-00-8403-4-8410 03 0.00 -SB 006-SEC 138-SESS OF 2003- 561-00-8403-3-8410 03 SCIENTIFIC RSCH/DVPMT FAC REVENUE ACCT 561-00-8403-4-8411 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8403-3-8411 03 SCIENTIFIC RSCH/DVPMT FAC PROJECT ACCT 561-00-8403-4-8412 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8403-3-8412 03 SCIENTIFIC RSCH/DVPMT FAC PRIN&INT ACCT 561-00-8403-4-8413 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8403-3-8413 03 SCIENTIFIC RSCH/DVPMT FAC COI ACCOUNT 561-00-8403-4-8414 03 -ACCOUNT CLOSED- 561-00-8403-3-8414 03 SCIENTIFIC RSCH/DVPMT FAC CAP INT ACCT 561-00-8403-4-8415 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8403-3-8415 03 REHAB/REPAIR PHASE II-KDFA SERIES 1997G 561-00-8840-4-8900 03 0.00 -SB 006-SEC 138-SESS OF 2003- 561-00-8840-3-8900 03 REHAB/REPAIR PHASE II-P & I-SERIES 1997G 561-00-8840-4-8910 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8840-3-8910 03 REHAB/REPAIR PHASE II-PRJ FD-SER 1997G 561-00-8840-4-8920 03 -ACCOUNT CLOSED- 561-00-8840-3-8920 03 REHAB/REPAIR PROJ-KDFA SERIES 2001F 561-00-8870-4-8700 03 0.00 -SB 006-SEC 138-SESS OF 2003- 561-00-8870-3-8700 03 REHAB/REPAIR PROJ-P & I-SERIES 2001F 561-00-8870-4-8710 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8870-3-8710 03 REHAB/REPAIR PROJ-PROJ FND-SERIES 2001F 561-00-8870-4-8720 03 -SB 006-SEC 138-SESS OF 2003- 561-00-8870-3-8720 03 CLEARING FUND 561-00-9029-4-9100 03 -SB 006-SEC 67-SESS OF 2003- 561-00-9029-3-9100 03 REGENTS CLEARING FUND 561-00-9052-4-9200 03 -SB 006-SEC 67-SESS OF 2003- 01 THE UNENCUMBERED BALANCE AT JUNE 30, 2003 IS LAPSED. 02 THE UNENCUMBERED BALANCE AT JUNE 30, 2003 IS REAPPROPRIATED TO THE SAME ACCOUNT. 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2003, IF IN EXCESS OF $100.00 IS REAPPROPRIATED TO THE SAME ACCOUNT. 20 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. 21 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE ALTERNATIVE TEACHER CERTIFICATION ACCOUNT OF THE STATE GENERAL FUND, TO THE RESTRICTED FEES FUND OF EMPORIA STATE UNIVERSITY, FORT HAYS STATE UNIVERSITY OR PITTSBURG STATE UNIVERSITY. 22 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE SOUTHWEST KANSAS ACCESS PROJECT ACCOUNT OF THE STATE GENERAL FUND, TO THE APPROPRIATE ACCOUNTS OF THE STATE GENERAL FUND OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS. 23 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 PROGRAM 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. 24 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE REHABILITATION AND REPAIR PROJECTS, AMERICANS WITH DISABILITIES ACT COMPLIANCE PROJECTS, STATE FIRE MARSHAL CODE COMPLIANCE PROJECTS, AND IMPROVEMENTS TO CLASSROOM PROJECTS FOR INSTITUTIONS OF HIGHER EDUCATION ACCOUNT TO ACCOUNTS OF THE KANSAS EDUCATIONAL BUILDING FUND OF ANY INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS TO BE EXPENDED BY THE INSTITUTION FOR PROJECTS APPROVED BY THE STATE BOARD OF REGENTS. NO EXPENDITURES SHALL BE MADE FROM ANY SUCH ACCOUNT UNTIL THE PROPOSED PROJECTS HAVE BEEN REVIEWED BY THE JOINT COMMITTEE ON STATE BUILDING CONSTRUCTION. 25 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE OPERATING EXPENDITURES (INCLUDING OFFICIAL HOSPITALITY) ACCOUNT OF THE STATE GENERAL FUND, TO THE RESTRICTED FEES FUND OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS. 26 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE KANSAS WORK-STUDY PROGRAM ACCOUNT TO THE KANSAS CAREER WORK STUDY PROGRAM FUND OF ANY INSTITUTION UNDER ITS JURISDICTION PARTICIPATING IN THE PROGRAM. 27 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE OPERATING GRANT ACCOUNT OF THE STATE GENERAL FUND, TO THE APPROPRIATE ACCOUNTS OF THE STATE GENERAL FUND OF ANY STATE EDUCATIONAL INSTITUTION UNDER THE CONTROL AND SUPERVISION OF THE STATE BOARD OF REGENTS. 28 ON THE FIRST DAY OF EACH FISCAL YEAR THROUGH FISCAL YEAR 2012, MONEYS IN THE KANSAS EDUCATIONAL BUILDING FUND WHICH ARE APPROPRIATED FOR SUCH FISCAL YEAR FOR DEBT SERVICE FOR CAPITAL IMPROVEMENT PROJECTS SHALL BE TRANSFERRED BY THE DIRECTOR OF ACCOUNTS & REPORTS TO THE COMPREHENSIVE REHABILITATION AND REPAIR FUND. 29 UPON THE DEPARTMENT OF SOCIAL AND REHABILITATION SERVICES APPROVAL OF THE CANDIDATE'S ELIGIBILITY, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER FUNDING FROM THE APPROPRIATE FEDERAL SOURCE AS IDENTIFIED BY THE DEPARTMENT OF SOCIAL AND REHABILITATION SERVICES TO THE WORKFORCE DEVELOPMENT LOAN FUND. K.S.A. 74-32,160 30 DURING EACH YEAR, THE CHIEF EXECUTIVE OFFICER OF THE BOARD SHALL MAKE ONE OR MORE CERTIFICATIONS OF THE AMOUNT REQUIRED TO PAY CLAIMS RECEIVED FROM KANSAS EDUCATIONAL INSTITUTIONS FOR TUITION AND FEES TO THE DIRECTOR OF ACCOUNTS & REPORTS AND THE SECRETARY OF SOCIAL AND REHABILITATION SERVICES. UPON SUCH CERTIFICATION, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED FROM THE FOSTER CARE ASSISTANCE FEDERAL FUND OF THE DEPARTMENT OF SOCIAL AND REHABILITATION SERVICES TO THE TUITION WAIVER GIFTS, GRANTS AND REIMBURSEMENTS FUND.