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)
KANSAS PUBLIC EMPLOYEES RETIREMENT SYSTEM REV. 05/06/05
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
13TH RETIREMENT CHECK-DEBT SERVICE 365-00-1000-5-0100 01 3,212,624.00
-HB 2675-SEC 84-SESS OF 2004-
GENERAL FUND RECEIPT ONLY 365-00-1000-5-9559 01 0.00
365-00-1000-4-9559 01
21 NON-RETIREMENT ADMINISTRATION FUND 365-00-2277-5-2200 01 0.00
-HB 2675-SEC 84-SESS OF 2004- 365-00-2277-4-2200 01
NON-RET ADMIN FD-AGENCY OPERATIONS 365-00-2277-5-2210 01 150,009.00
-HB 2675-SEC 84-SESS OF 2004- 365-00-2277-4-2210 01
365-00-2277-3-2210 01
365-00-2277-2-2210 01
NON-RET ADMIN FD-INVESTMENT RELATED EXP 365-00-2277-5-2220 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-2277-4-2220 01
365-00-2277-3-2220 01
20 KANSAS ENDOWMENT FOR YOUTH FUND 365-00-7000-5-2000 01
21 -HB 2675-SEC 84-SESS OF 2004- 365-00-7000-4-2000 01
22 -K.S.A. 38-2101-
23 -HB 2482-SESS OF 2005-
24 KDFA SERIES 2003H BOND DEBT SERVICE FUND 365-00-7001-5-2100 01
-HB 2675-SEC 84-SESS OF 2004-
-SB 520-SEC 8-SESS OF 2004-
26 KANSAS PUBLIC EMPLOYEES RETIREMENT FUND 365-00-7002-5-7000 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-7000 01
-K.S.A. 74-4921- 365-00-7002-3-7000 01
10 KPER FUND-AGENCY OPERATIONS 365-00-7002-5-7400 01 6,645,408.00
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-7400 01
365-00-7002-3-7400 01
365-00-7002-2-7400 01
KPERS-AUDIT SERVICES TRANSFER 365-00-7002-5-7405 01
-HB 2675-SEC 182-SESS OF 2004- 365-00-7002-4-7405 01
03 KSIP-KPER FUND-AGENCY OPERATIONS 365-00-7002-5-7409 01 336,724.55
-HB 2675-SEC 138-SESS OF 2004- 365-00-7002-4-7409 01
KPER-FEDERAL WITHHOLDING TAX REMITTANCES 365-00-7002-5-7500 01
-HB 2675-SEC 182-SESS OF 2004- 365-00-7002-4-7500 01
KPER-TECHNOLOGY PROJECT 365-00-7002-5-7800 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-7800 01
365-00-7002-3-7800 01
365-00-7002-2-7800 01
KPER-INVESTMENT RELATED EXPENSES 365-00-7002-5-8000 01 0.00
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8000 01
KPER-IRE-DIRECT PLACEMENT MNGMNT 365-00-7002-5-8010 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8010 01
KPER-IRE-REAL ESTATE MGMNT FEES 365-00-7002-5-8020 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8020 01
365-00-7002-3-8020 01
KPER-IRE-PUBLIC TRADED SEC MGMT 365-00-7002-5-8030 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8030 01
365-00-7002-3-8030 01
KPER-IRE-DIRECT PLACE INVEST PRG 365-00-7002-5-8040 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8040 01
365-00-7002-3-8040 01
KPER-IRE-CUSTODIAL BANK FEES 365-00-7002-5-8050 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8050 01
365-00-7002-3-8050 01
KPER-IRE-INVEST CONSULTANT FEES 365-00-7002-5-8060 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8060 01
365-00-7002-3-8060 01
KPER-IRE-INVEST REL LITIGATION 365-00-7002-5-8070 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7002-4-8070 01
365-00-7002-3-8070 01
21 FAMILY & CHILDREN ENDOW ACCT-INVEST FUND 365-00-7010-5-4000 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7010-4-4000 01
-K.S.A. 38-1808(E)-
OPTIONAL DEATH BENEFIT PLAN RESERVE FUND 365-00-7357-5-9100 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7357-4-9100 01
-K.S.A. 74-4927(6)-
GROUP INSURANCE RESERVE FUND 365-00-7358-5-9200 01
-HB 2675-SEC 84-SESS OF 2004- 365-00-7358-4-9200 01
-K.S.A. 74-4927(4)(A)- 365-00-7358-3-9200 01
24 KPERS KDFA SER 2003H REVENUE BOND FUND 365-00-7528-5-5000 01 0.00
-HB 2471-SEC 42-SESS OF 2004- 365-00-7528-4-5000 01
KPERS KDFA SER 2003H REVENUE ACCOUNT 365-00-7528-5-5001 01
-HB 2471-SEC 42-SESS OF 2004- 365-00-7528-4-5001 01
KPERS KDFA SER 2003H PROJECT ACCOUNT 365-00-7528-5-5002 01
-HB 2471-SEC 42-SESS OF 2004- 365-00-7528-4-5002 01
KPERS KDFA SER 2003H PRIN & INT ACCOUNT 365-00-7528-5-5003 01
-HB 2471-SEC 42-SESS OF 2004- 365-00-7528-4-5003 01
KPERS KDFA SER 2003H INTEREST RESERVE 365-00-7528-5-5004 01
-HB 2471-SEC 42-SESS OF 2004- 365-00-7528-4-5004 01
KPERS KDFA SER 2003H COST OF ISSUE ACCT 365-00-7528-5-5005 01
-HB 2471-SEC 42-SESS OF 2004- 365-00-7528-4-5005 01
21 SENIOR SERVICES TRUST FUND 365-00-7550-5-7600 01
25 -HB 2675-SEC 84-SESS OF 2004- 365-00-7550-4-7600 01
-K.S.A. 75-4266-
KPERS REFUND FUND 365-00-7738-5-6100 01 0.00
-HB 2675-SEC 182-SESS OF 2004- 365-00-7738-4-6100 01
STATE SCHOOL RETIREMENT CLEARING FUND 365-00-9019-5-9000 03
-HB 2675-SEC 182-SESS OF 2004- 365-00-9019-4-9000 03
CREDIT CARD CLEARING FUND 365-00-9410-5-9400 03
-K.S.A. 75-30,170- 365-00-9410-4-9400 03
03 THE UNENCUMBERED BALANCE AT JUNE 30, 2004, 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, OR AS SOON
THEREAFTER AS MONEYS ARE AVAILABLE, THE DIRECTOR
OF ACCOUNTS & REPORTS SHALL TRANSFER FROM THE
KANSAS ENDOWMENT FOR YOUTH FUND TO THE SRS
CHILDRENS INITIATIVES FUND THE AMOUNT EQUAL TO
102.5% OF THE AMOUNT TRANSFERRED FROM THE KANSAS
ENDOWMENT FOR YOUTH FUND TO THE SRS CHILDRENS
INITIATIVES FUND PURSUANT TO K.S.A. 38-2102(D)
DURING THE IMMEDIATELY PRECEDING FISCAL YEAR.
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 ON JULY 1, 2004, OR AS SOON THEREAFTER AS MONEYS
ARE AVAILABLE, NOTWITHSTANDING THE PROVISIONS OF
K.S.A. 38-2102 AND AMENDMENTS THERETO OR OF ANY
OTHER STATUTE, THE DIRECTOR OF ACCOUNTS & REPORTS
SHALL TRANSFER $3,857,460 FROM THE KANSAS
ENDOWMENT FOR YOUTH FUND TO THE SRS CHILDRENS
INITIATIVES FUND.
23 ON JUNE 30, 2005, 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 $2,030,471 FROM THE KANSAS
ENDOWMENT FOR YOUTH FUND TO THE STATE GENERAL
FUND. PER SB225, SECTION 26(B), SESSION OF 2005,
AS AMENDED BY HB 2482, SESSION OF 2005,
24 THE EXECUTIVE DIRECTOR OF THE KANSAS PUBLIC
EMPLOYEES RETIREMENT SYSTEM SHALL CERTIFY TO THE
DIRECTOR OF ACCOUNTS & REPORTS NO LATER THAN JUNE
30, 2005, THE AMOUNT TO TRANSFER TO THE STATE
GENERAL FUND FOR REIMBURSEMENT OF BOND DEBT
SERVICE PAYMENTS AUTHORIZED IN FY 2005.
25 AFTER THE TRANSFERS PERSUANT TO K.S.A. 75-4265,
SECTIONS (D)(2) AND (E), ANY REMAINING AMOUNTS
SHALL BE TRANSFERRED BY THE DIRECTOR OF ACCOUNTS
AND REPORTS AS FOLLOWS: 70% TO THE SENIOR SERVICES
TRUST FUND OF KPERS, 5% TO THE LONG-TERM CARE LOAN
AND GRANT FUND OF THE DEPARTMENT ON AGING AND 25%
TO THE STATE MEDICAID MATCH FUND OF SRS AND AGING
SPECIFIED BY APPROPRIATION ACTS. NO TRANSFERS
SHALL BE MADE DURING FISCAL YEAR 2005.
26 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
TRANSFER QUARTERLY AN AMOUNT CERTIFIED BY THE
BOARD OF EDUCATION FROM THE KPERS-EMPLOYER
CONTRIBUTIONS ACCOUNT OF THE STATE GENERAL FUND
OF THE DEPARTMENT OF EDUCATION TO THE KANSAS
PUBLIC EMPLOYEES RETIREMENT FUND. K.S.A. 74-4939.