STATE OF KANSAS                   
                                DEPARTMENT OF ADMINISTRATION
                          FISCAL YEAR 2005 CENTRAL CHART OF ACCOUNTS
                              DIVISION OF ACCOUNTS AND REPORTS
                               (JULY 1, 2004 TO JUNE 30, 2005)
              CITIZENS' UTILITY RATEPAYER BOARD                       REV. 05/06/05
                                        PROGRAM CODES

                              01090. ADMINISTRATION

                                        OPERATING FUNDS
                                                                          APPROPRIATION
                                                          ACCOUNT         OR EXPENDITURE
         FUND OR ACCOUNT TITLE                            NUMBER     F      LIMITATIONS

    GENERAL FUND RECEIPT ONLY                     122-00-1000-4-9559 01              0.00
    -ACCOUNT CLOSED-

 20 UTILITY REGULATORY FEE FUND                   122-00-2030-5-2000 01              0.00
    -HB 2675-SEC 87-SESS OF 2004-                 122-00-2030-4-2000 01

    UTILITY REG FEE FUND-SALARIES AND WAGES       122-00-2030-5-2010 01        326,551.00
    -HB 2675-SEC 87-SESS OF 2004-                 122-00-2030-4-2010 01
                                                  122-00-2030-3-2010 01

    UTILITY REG FEE FUND-OTHER OPERATING EXP      122-00-2030-5-2020 01        311,140.00
    -HB 2675-SEC 87-SESS OF 2004-                 122-00-2030-4-2020 01
                                                  122-00-2030-3-2020 01
                                                  122-00-2030-2-2020 01

 02 UTIL REG FEE FND-CONTR FOR PROF SERVICES      122-00-2030-5-2030 01         48,833.00
 21 -HB 2675-SEC 87-SESS OF 2004-                 122-00-2030-4-2030 01
                                                  122-00-2030-3-2030 01


 02 THE UNENCUMBERED BALANCE AT JUNE 30, 2004 IS
    REAPPROPRIATED.


 20 ON JULY 1, 2004, OCTOBER 1, 2004, JANUARY 1, 2005,
    AND APRIL 1, 2005, OR AS SOON AFTER EACH 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 CORPORATION
    COMMISSION TO THE UTILITY REGULATORY FEE FUND ALL
    MONEYS ASSESSED BY THE STATE CORPORATION
    COMMISSION FOR THE CITIZENS' UTILITY RATEPAYER
    BOARD UNDER K.S.A. 66-1502 OR 66-1503.

 21 OF THE AMOUNT OF ADDITIONAL EXPENDITURES AUTHOR-
    IZED BY THE EXPENDITURE LIMITATION PRESCRIBED BY
    HB 2675, SEC 87, SESS OF 2004, NO PORTION OF SUCH
    UNSPENT EXPENDITURE AUTHORITY FOR FY 2004 SHALL BE
    THE BASIS FOR ANY AMOUNT BEING TRANSFERRED INTO A
    KANSAS SAVINGS INCENTIVE PROGRAM ACCOUNT OR KSIP
    ACCOUNT UNDER THE KANSAS SAVINGS INCENTIVE PROGRAM
    OF ANY OTHER KANSAS SAVINGS INCENTIVE PROGRAM
    SECTION IN THIS OR OTHER APPROPRIATION ACT OF THE
    2004 REGULAR SESSION OF THE LEGISLATURE.