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) WICHITA STATE UNIVERSITY REV. 05/10/04 PROGRAM CODES 00000. CLEARING 01000. INSTITUTIONAL SUPPORT 01610. EXECUTIVE MANAGEMENT 01620. FISCAL OPERATIONS 01630. GENERAL ADMINISTRATIVE SERVICES 01640. LOGISTICAL SERVICES 01670. PUBLIC RELATIONS AND DEVELOPMENT 20000. EDUCATIONAL PROGRAM 20110. GENERAL ACADEMIC INSTRUCTION 20120. OCCUPATIONAL/VOCATIONAL INSTRUCTION 20140. PREPARATORY/ADULT BASIC EDUCATION 20150. SUMMER SESSION 20410. LIBRARIES 20420. MUSEUMS AND GALLERIES 20430. AUDIO-VISUAL SERVICES 20440. COMPUTING SUPPORT 20450. ANCILLARY SUPPORT 20460. ACADEMIC ADMINISTRATION 20470. COURSE/CURRICULUM DEVELOPMENT 20480. ACADEMIC PERSONNEL DEVELOPMENT 20510. STUDENT SERVICE ADMINISTRATION 20520. SOCIAL/CULTURAL DEVELOPMENT 20530. COUNSELING AND CAREER GUIDANCE 20540. FINANCIAL AID ADMINISTRATION 20560. INTERCOLLEGIATE ATHLETICS 20570. STUDENT RECRUITMENT/ADMISSIONS/RECORDS 21000. RESEARCH 21210. INSTITUTES/RESEARCH CENTERS 21220. INDIVIDUAL/PROJECT RESEARCH 22000. PUBLIC SERVICE 22320. COMMUNITY SERVICES 22330. COOPERATIVE EXTENSION SERVICES 22340. PUBLIC BROADCASTING SERVICES 22350. COMMUNITY EDUCATION 30000. STUDENT AIDS AND AWARDS 30810. SCHOLARSHIPS 30820. FELLOWSHIPS 30830. SUPPLEMENTAL OPPORTUNITY GRANTS 31000. STUDENT LOANS 31960. STUDENT LOANS 37000. AUXILIARY ENTERPRISES 37910. AUXILIARY ENTERPRISES 91000. DELAYED CONTRACTUAL SALARY PAYMENTS 92000. OUTSIDE WORK STUDY AGENCIES 92920. OUTSIDE WORK STUDY AGENCIES 93000. SERVICE CLEARING 93930. SERVICE CLEARING 95000. AGENCY FUNDS 95950. AGENCY FUNDS 96000. PHYSICAL PLANT-INCLUDING SECURITY 96700. PHYSICAL PLANT-INCLUDING SECURITY 97000. LOCAL FUNDS 97970. LOCAL FUNDS 98000. DEBT SERVICE-ACADEMIC BUILDINGS 98940. DEBT SERVICE-ACADEMIC BUILDINGS 99000. CAPITAL IMPROVEMENTS 99990. CAPITAL IMPROVEMENTS OPERATING FUNDS APPROPRIATION ACCOUNT OR EXPENDITURE FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS 03 OPERATING EXPEND-INCLUDING OFFICIAL HOSP 715-00-1000-4-0003 03 63,522,168.00 27 -SB 006-SEC 66-SESS OF 2003- 715-00-1000-3-0003 03 30 -HB 2444-SEC 51-SESS OF 2003- 715-00-1000-2-0003 03 31 -SB 006-SEC 67-SESS OF 2003- 715-00-1000-1-0003 03 -HB 2444-SEC 45-SESS OF 2003- SEDIF-AVIATION RESEARCH INITIATIVE 715-00-1900-4-1200 03 1,000,000.00 -SB 006-SEC 66-SESS OF 2003- 20 GENERAL FEES FUND 715-00-2112-4-2000 03 23 -SB 006-SEC 66-SESS OF 2003- 715-00-2112-3-2000 03 715-00-2112-2-2000 03 22 EQUIPMENT RESERVE FUND 715-00-2161-4-2010 03 0.00 -SB 006-SEC 66-SESS OF 2003- 715-00-2161-3-2010 03 -ACCOUNT CLOSED- 715-00-2161-1-2010 03 23 TUITION ACCOUNTABILITY FUND 715-00-2193-4-2120 03 0.00 -SB 006-SEC 66-SESS OF 2003- 715-00-2193-3-2120 03 -ACCOUNT CLOSED- 28 FACULTY OF DISTINCTION MATCHING FUND 715-00-2477-4-2400 03 -SB 006-SEC 66-SESS OF 2003- 715-00-2477-3-2400 03 -SB 006-SEC 125-SESS OF 2003- -K.S.A. 76-774- 20 MATCHING EDUCATION OPPORTUNITY GRANT FND 715-00-2480-4-2480 03 -SB 006-SEC 66-SESS OF 2003- 715-00-2480-3-2480 03 26 KANSAS CAREER WORK STUDY PROGRAM FUND 715-00-2536-4-2020 03 -SB 006-SEC 66-SESS OF 2003- 715-00-2536-3-2020 03 -SB 006-SEC 67-SESS OF 2003- 22 RESTRICTED FEES FUND 715-00-2558-4-2030 03 24 -SB 006-SEC 66-SESS OF 2003- 715-00-2558-3-2030 03 25 -SB 006-SEC 67-SESS OF 2003- 715-00-2558-2-2030 03 715-00-2558-1-2030 03 715-00-2558-0-2030 03 RESTRICTED FEES FUND-RESEARCH 715-00-2558-4-4000 03 -SB 006-SEC 66-SESS OF 2003- 715-00-2558-3-4000 03 715-00-2558-2-4000 03 715-00-2558-1-4000 03 RESEARCH PROJECTS GRANTS FUND 715-00-2646-4-2050 03 -SB 006-SEC 137-SESS OF 2003- 715-00-2646-3-2050 03 RESEARCH PROJECTS GRANTS MATCHING FUND 715-00-2647-4-2060 03 -SB 006-SEC 137-SESS OF 2003- 715-00-2647-3-2060 03 SPONSORED RESEARCH OVERHEAD FUND 715-00-2908-4-2080 03 -SB 006-SEC 66-SESS OF 2003- 715-00-2908-3-2080 03 -K.S.A. 76-753- 715-00-2908-2-2080 03 715-00-2908-1-2080 03 715-00-2908-0-2080 03 SPONSORED RESEARCH FUND 715-00-2909-3-2090 03 24 UNIVERSITY FEDERAL FUND 715-00-3149-4-3140 03 -SB 006-SEC 66-SESS OF 2003- 715-00-3149-3-3140 03 ECONOMIC OPPORTUNITY ACT-FEDERAL FUND 715-00-3265-4-3100 03 -SB 006-SEC 66-SESS OF 2003- 715-00-3265-3-3100 03 715-00-3265-2-3100 03 EDUCATIONAL OPPORTUNITY GRANT-FED FUND 715-00-3266-4-3110 03 -SB 006-SEC 66-SESS OF 2003- 715-00-3266-3-3110 03 PELL GRANTS FUND-FEDERAL 715-00-3366-4-3120 03 -SB 006-SEC 66-SESS OF 2003- 715-00-3366-3-3120 03 HOUSING SYST REN P & I-KDFA F BNDS, 1995 715-00-5005-4-5210 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5005-3-5210 03 -K.S.A. 74-8911- HOUSING SYST REN REBATE KDFA BNDS 1995F 715-00-5005-3-5240 03 HOUSING SYST RENOVTN-KDFA 2002P PJT FUND 715-00-5006-4-5220 03 0.00 -SB 006-SEC 138-SESS OF 2003- 715-00-5006-3-5220 03 -K.S.A. 74-8911- HSNG SYST RNVTN-KDFA 2002P BOND RESERVE 715-00-5006-4-5221 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5006-3-5221 03 -K.S.A. 74-8911- HSNG SYST RNVTN-KDFA 2002P PRINC & INT 715-00-5006-4-5222 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5006-3-5222 03 -K.S.A. 74-8911- HSNG SYST RNVTN-KDFA 2002P CSTS OF ISSUE 715-00-5006-4-5223 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5006-3-5223 03 -K.S.A. 74-8911- 21 WSU HOUSING SYSTEMS REVENUE FUND 715-00-5100-4-5250 03 -SB 006-SEC 66-SESS OF 2003- 715-00-5100-3-5250 03 715-00-5100-2-5250 03 715-00-5100-1-5250 03 PARK SYS PROJ-REV FUND-KDFA REV BONDS 715-00-5148-4-5000 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5148-3-5000 03 -K.S.A. 74-8911- 715-00-5148-2-5000 03 715-00-5148-9-5000 03 ON CAMPUS PARK P & I-KDFA B BONDS, 2000 715-00-5151-4-5050 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5151-3-5050 03 -K.S.A. 74-8911- ON CAMPUS PRK RES ACCT-KDFA B BNDS, 2000 715-00-5151-4-5070 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5151-3-5070 03 -K.S.A. 74-8911- ON CAMPUS PRK PROJ ACCT-KDFA B BNDS-2000 715-00-5151-4-5080 03 -ACCOUNT CLOSED- 715-00-5151-3-5080 03 715-00-5151-1-5080 03 PARK SYS PROJ-MAINT FUND-KDFA REV BONDS 715-00-5159-4-5040 03 -SB 006-SEC 138-SESS OF 2003- 715-00-5159-3-5040 03 -K.S.A. 74-8911- 715-00-5159-2-5040 03 715-00-5159-9-5040 03 WSU HOUSING SYSTEM SURPLUS FUND 715-00-5620-4-5270 03 -HB 2426-SEC 17-SESS OF 2003- 715-00-5620-3-5270 03 BOND RESERVE FUND-KDFA-WSU HSNG SYST REN 715-00-5624-4-5280 03 -ACCOUNT CLOSED- 715-00-5624-3-5280 03 1976 DORMITORY-MAINTENANCE RESERVE FUND 715-00-5634-4-5140 03 -SB 006-SEC 66-SESS OF 2003- 715-00-5634-3-5140 03 HOUSING SYSTEM REPAIRS/EQUIP/IMPROVE FND 715-00-5648-4-5150 03 -SB 006-SEC 66-SESS OF 2003- 715-00-5648-3-5150 03 -K.S.A. 76-762- HOUSING SYSTEM SUSPENSE FUND 715-00-5705-4-5160 03 -SB 006-SEC 66-SESS OF 2003- 715-00-5705-3-5160 03 -K.S.A. 76-762- WSU HOUSING SYST DEPREC & REPLCMNT FUND 715-00-5800-4-5260 03 -SB 006-SEC 66-SESS OF 2003- 715-00-5800-3-5260 03 SERVICE CLEARING FUND 715-00-6008-4-6000 03 0.00 -SB 006-SEC 66-SESS OF 2003- 715-00-6008-3-6000 03 -K.S.A. 76-755- SERVICE CLEARING FUND-FURNITURE STORES 715-00-6008-3-6010 03 SERVICE CLEARING FND-AUTOMOBILE CLEARING 715-00-6008-4-6020 03 -SB 006-SEC 66-SESS OF 2003- 715-00-6008-3-6020 03 715-00-6008-2-6020 03 SERVICE CLEARING FUND-POSTAL CLEARING 715-00-6008-4-6030 03 -SB 006-SEC 66-SESS OF 2003- 715-00-6008-3-6030 03 715-00-6008-2-6030 03 SERVICE CLEARING FUND-COMPUTER SERVICE 715-00-6008-3-6040 03 SRVC CLRNG-CNTRL SRVC DUPL/REPROD BUREAU 715-00-6008-4-6050 03 -SB 006-SEC 66-SESS OF 2003- 715-00-6008-3-6050 03 715-00-6008-2-6050 03 715-00-6008-1-6050 03 SERVICE CLEARING FUND-TELECOMMUNICATION 715-00-6008-4-6060 03 -SB 006-SEC 66-SESS OF 2003- 715-00-6008-3-6060 03 715-00-6008-2-6060 03 715-00-6008-1-6060 03 SERVICE CLEARING FUND-PRINTING SERVICES 715-00-6008-4-6070 03 -SB 006-SEC 66-SESS OF 2003- 715-00-6008-3-6070 03 715-00-6008-2-6070 03 SERVICE CLEARING FD-INTERNET II SPPT SVC 715-00-6008-4-6090 03 -SB 006-SEC 66-SESS OF 2003- 715-00-6008-3-6090 03 SCHOLARSHIP FUNDS FUND 715-00-7211-4-7000 03 -SB 006-SEC 66-SESS OF 2003- 715-00-7211-3-7000 03 KANSAS DISTINGUISHED SCHOLARSHIP FUND 715-00-7225-4-7040 03 -SB 006-SEC 66-SESS OF 2003- 715-00-7225-3-7040 03 CESSNA STADIUM REPAIR & REHAB GIFTS FUND 715-00-7254-4-7050 03 -SB 006-SEC 137-SESS OF 2003- 715-00-7254-3-7050 03 NATIONAL DIRECT STUDENT LOAN FUND 715-00-7519-4-7010 03 -SB 006-SEC 66-SESS OF 2003- 715-00-7519-3-7010 03 715-00-7519-2-7010 03 HEALTH PROF STUD ASSIST PROG LOANS FUND 715-00-7520-4-7020 03 -SB 006-SEC 66-SESS OF 2003- 715-00-7520-3-7020 03 NINE MONTH PAYROLL CLEARING FUND 715-00-7717-4-7030 03 -SB 006-SEC 66-SESS OF 2003- 715-00-7717-3-7030 03 03 REHAB/REPAIR PROJ FOR INST OF HIGHER ED 715-00-8001-4-8308 03 0.00 -SB 006-SEC 141-SESS OF 2003- 715-00-8001-3-8308 03 715-00-8001-2-8308 03 03 REHAB/RPR PRJ-DISABL ACT/FIRE COMPLI/IMP 715-00-8001-4-8318 03 2,737,900.16 29 -SB 006-SEC 141-SESS OF 2003- 715-00-8001-3-8318 03 -HB 2426-SEC 24-SESS OF 2003- 715-00-8001-2-8318 03 715-00-8001-1-8318 03 SCIENTIFIC RSCH/DVPMT FACILITYS 2003C FD 715-00-8408-4-8400 03 0.00 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8400 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C WSU REVENUE 715-00-8408-4-8401 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8401 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C WSU PROJECT 715-00-8408-4-8402 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8402 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C WSU P&I ACCT 715-00-8408-4-8403 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8403 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C WSU CAP INT 715-00-8408-4-8404 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8404 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C NIAR REVENUE 715-00-8408-4-8411 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8411 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C NIAR PROJECT 715-00-8408-4-8412 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8412 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C NIAR P&I 715-00-8408-4-8413 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8413 03 -K.S.A. 74-8911- SCNTFC RSCH/DVPMT FAC 2003C NIAR CAP INT 715-00-8408-4-8414 03 -SB 006-SEC 138-SESS OF 2003- 715-00-8408-3-8414 03 -K.S.A. 74-8911- 1971 ACADEMIC & SERVICE BLDG-MAINT FUND 715-00-8512-4-8420 03 -SB 006-SEC 66-SESS OF 2003- 715-00-8512-3-8420 03 715-00-8512-2-8420 03 REHAB/REPAIR PHASE II-PROJ-SERIES 1997G 715-00-8848-4-8910 03 -ACCOUNT CLOSED- 715-00-8848-3-8910 03 715-00-8848-2-8910 03 715-00-8848-1-8910 03 715-00-8848-0-8910 03 715-00-8848-8-8910 03 REHAB/REPAIR PROJ-SERIES 2001F 715-00-8878-4-8920 03 -ACCOUNT CLOSED- 715-00-8878-3-8920 03 TEMPORARY DEPOSIT FUND 715-00-9059-4-9500 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9059-3-9500 03 SUSPENSE FUND 715-00-9077-4-9510 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9077-3-9510 03 SUSPENSE FUND-LEAVE WOP GHI 715-00-9077-4-9540 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9077-3-9540 03 SUSPENSE FUND-LEAVE WOP GROUP LIFE 715-00-9077-4-9541 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9077-3-9541 03 BUSINESS PROCUREMENT CARD CLEARING FUND 715-00-9108-4-9550 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9108-3-9550 03 MANDATORY RETIREMENT ANNUITY CLEAR FUND 715-00-9144-4-9520 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9144-3-9520 03 VOLUNTARY TAX SHELTER ANNUITY CLEAR FUND 715-00-9169-4-9530 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9169-3-9530 03 AGENCY PAYROLL DEDUCTION CLEARING FUND 715-00-9198-4-9400 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9198-3-9400 03 PRE-TAX PARKING CLEAR FND-EMPL DEDUCTION 715-00-9226-4-9200 03 -SB 006-SEC 137-SESS OF 2003- 715-00-9226-3-9200 03 -K.S.A. 75-5535- *********************************** PAYROLL FUND **************************************** WICHITA STATE UNIVERSITY PAYROLL FUND 715-00-9808-4-9000 03 715-00-9808-3-9000 03 NET EARNINGS 715-00-9808-4-9100 03 715-00-9808-3-9100 03 TIAA DEDUCTION 715-00-9808-4-9133 03 715-00-9808-3-9133 03 TAX SHELTERED ANNUITY DEDUCTION 715-00-9808-4-9134 03 715-00-9808-3-9134 03 HEALTH & HOSPITAL INSURANCE-EMPLOYEE DED 715-00-9808-4-9141 03 715-00-9808-3-9141 03 VOLUNTARY TAX SHELTERED ANNUITY DEDUCT 715-00-9808-4-9151 03 715-00-9808-3-9151 03 DEPT OF AD-WAGE ASSIGN/SETOFF-EMPLOYEE 715-00-9808-4-9161 03 715-00-9808-3-9161 03 INSTITUTION SET-OFF DEDUCTIONS-EMPLOYEE 715-00-9808-4-9163 03 715-00-9808-3-9163 03 AGENCY PAYROLL DEDUCTION 715-00-9808-4-9164 03 715-00-9808-3-9164 03 TIAA EMPLOYEES RETIREMENT-EMPLOYER 715-00-9808-4-9233 03 715-00-9808-3-9233 03 HEALTH AND HOSPITAL INSURANCE-EMPLOYER 715-00-9808-4-9241 03 715-00-9808-3-9241 03 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2003 IF IN EXCESS OF $100.00 IS REAPPROPRIATED TO THE SAME ACCOUNT. 20 ON JULY 1, 2003, OR AS SOON THEREAFTER AS MONEYS ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER AN AMOUNT SPECIFIED BY THE PRESIDENT OF NOT TO EXCEED $150,000 FROM THE GENERAL FEES FUND TO THE EDUCATION OPPORTUNITY GRANT-FEDERAL FUND. 21 ON JULY 1, 2003, OR AS SOON THEREAFTER AS MONEYS ARE AVAILABLE, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER $188,208 FROM THE WSU HOUSING SYSTEMS REVENUE FUND TO THE STATE GENERAL FUND. 22 ON JULY 1, 2003, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER ALL MONEYS, AND THEN SHALL TRANSFER ALL ENCUMBRANCES AND LIABILITIES IN THE EQUIPMENT RESERVE FUND TO THE RESTRICTED FEES FUND AND THE EQUIPMENT RESERVE FUND IS ABOLISHED. 23 ON JULY 1, 2003, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER ALL MONEYS, AND THEN SHALL TRANSFER ALL ENCUMBRANCES AND LIABILITIES IN THE TUITION ACCOUNTABILITY FUND TO THE GENERAL FEES FUND AND THE TUITION ACCOUNTABILITY FUND IS ABOLISHED. 24 ON JULY 1, 2003, IN ACCORDANCE WITH A CERTIFICATION OF THE PRESIDENT OF WICHITA 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 SHALL TRANSMIT A COPY OF EACH CERTIFICATION TO THE DIRECTOR OF THE BUDGET AND THE DIRECTOR OF THE LEGISLATIVE RESEARCH DEPARTMENT. 25 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE OPERATING EXPENDITURES ACCOUNT OF THE BOARD OF REGENTS TO THE RESTRICTED FEES FUND. 26 THE STATE BOARD OF REGENTS IS AUTHORIZED TO TRANSFER MONEYS FROM THE KANSAS WORK-STUDY PROGRAM ACCOUNT OF THE BOARD OF REGENTS, TO THE KANSAS CAREER WORK STUDY PROGRAM. 27 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. 28 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 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. 29 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. 30 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 OPERATING EXPENDITURES-INCLUDING OFFICIAL HOSPITALITY ACCOUNT. 31 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 OPERATING EXPENDITURES INCLUDING OFFICIAL HOSPITALITY ACCOUNT.