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 RACING AND GAMING COMMISSION                     REV. 05/06/05
                                        PROGRAM CODES

                              10000. GAMING OPERATION
                              70000. OPERATIONS

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

    GENERAL FUND RECEIPT ONLY                     553-00-1000-5-9559 01              0.00
                                                  553-00-1000-4-9559 01

    HORSE FAIR RACING BENEFIT FUND                553-00-2296-5-3000 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2296-4-3000 01
    -K.S.A. 74-8838-                              553-00-2296-3-3000 01

 20 TRIBAL GAMING FUND                            553-00-2320-5-3700 01      1,649,253.00
 21 -HB 2675-SEC 92-SESS OF 2004-                 553-00-2320-4-3700 01
    -K.S.A. 74-9808-                              553-00-2320-3-3700 01

    TRIBAL GAMING FUND-OFFICIAL HOSPITALITY       553-00-2320-5-3704 01          1,500.00
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2320-4-3704 01
                                                  553-00-2320-3-3704 01

    TRIBAL GAMING FUND-IOWA TRIBE                 553-00-2320-5-3710 01              0.00
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2320-4-3710 01

    TRIBAL GAMING FD-PRAIRIE BAND POTAWATOMI      553-00-2320-5-3720 01              0.00
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2320-4-3720 01

    TRIBAL GAMING FD-KICKAPOO TRIBE               553-00-2320-5-3730 01              0.00
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2320-4-3730 01

    TRIBAL GAMING FD-SAC AND FOX NATION           553-00-2320-5-3740 01              0.00
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2320-4-3740 01

    KANSAS HORSE BREEDING DEVELOPMENT FUND        553-00-2516-5-2300 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2516-4-2300 01
    -K.S.A. 74-8829-                              553-00-2516-3-2300 01

    RACING INVESTIGATIVE EXPENSE FUND             553-00-2570-5-2400 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2570-4-2400 01
    -K.S.A. 74-8835-

 22 KANSAS GREYHOUND BREEDING DEVELOP FUND        553-00-2601-5-2500 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2601-4-2500 01
    -K.S.A. 74-8831-

    RACING REIMBURSABLE EXPENSE FUND              553-00-2616-5-2600 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-2616-4-2600 01
    -K.S.A. 74-8827-

 23 STATE RACING FUND                             553-00-5131-5-5000 01      2,754,590.00
 24 -HB 2675-SEC 92-SESS OF 2004-                 553-00-5131-4-5000 01
 25 -K.S.A. 74-8826-                              553-00-5131-3-5000 01
 26

    STATE RACING FUND-OFFICIAL HOSPITALITY        553-00-5131-5-5004 01          2,500.00
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-5131-4-5004 01
                                                  553-00-5131-3-5004 01

 03 KSIP-STATE RACING FUND                        553-00-5131-5-5009 01        152,750.62
    -HB 2675-SEC 138-SESS OF 2004-                553-00-5131-4-5009 01

    STATE RACING FUND-AUDIT TRANSFERS             553-00-5131-5-5100 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-5131-4-5100 01

 23 STATE RACING FUND-KBI SERVICES                553-00-5131-5-5200 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-5131-4-5200 01

 25 RACING APPLICANT DEPOSIT FUND                 553-00-7383-5-7000 01
    -HB 2675-SEC 92-SESS OF 2004-                 553-00-7383-4-7000 01
    -K.S.A. 74-8828-

    CREDIT CARD CLEARING FUND                     553-00-9438-5-9400 01

    -K.S.A. 75-30,100-                            553-00-9438-4-9400 01


 03 THE UNENCUMBERED BALANCE AT JUNE 30, 2004, IF IN
    EXCESS OF $100.00, IS REAPPROPRIATED TO THE
    SAME ACCOUNT.

 20 ON JULY 1, 2004, THE DIRECTOR OF ACCOUNTS AND
    REPORTS SHALL TRANSFER $450,000 FROM THE STATE
    GENERAL FUND TO THE TRIBAL GAMING FUND.

 21 DURING FY 2005, THE DIRECTOR OF ACCOUNTS & REPORTS
    SHALL TRANSFER ONE OR MORE AMOUNTS CERTIFIED BY
    THE EXECUTIVE DIRECTOR OF THE STATE GAMING AGENCY
    FROM THE TRIBAL GAMING FUND TO THE STATE GENERAL
    FUND.

 22 AN AMOUNT EQUAL TO 15% OF ALL MONEYS CREDITED TO
    THE KANSAS GREYHOUND BREEDING DEVELOPMENT FUND
    DURING THE FISCAL YEAR SHALL BE TRANSFERRED
    BY THE DIRECTOR OF ACCOUNTS AND REPORTS ON JUNE
    30 OF EACH YEAR TO THE GREYHOUND TOURISM FUND OF
    THE DEPARTMENT OF COMMERCE.

 23 NO TRANSFERS SHALL BE MADE DURING THE FISCAL YEAR
    ENDING JUNE 30, 2005, FROM THE STATE RACING FUND
    TO ANY FUND OF THE KANSAS BUREAU OF INVESTIGATION
    FOR ANY PURPOSE.

 24 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANS-
    FER IN ONE OR MORE AMOUNTS AN AGGREGATE OF NOT
    LESS THAN $115,016 FROM THE STATE RACING FUND TO
    THE STATE GAMING REVENUES FUND ON OR BEFORE
    JUNE 30, 2005.

 25 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL
    TRANSFER THE AMOUNT CERTIFIED BY THE DIRECTOR
    FROM THE RACING APPLICANT DEPOSIT FUND TO THE
    STATE RACING FUND. K.S.A. 74-8828.

 26 THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL NOT
    MAKE THE TRANSFER OF $115,016 FROM THE STATE
    RACING FUND TO THE STATE GAMING REVENUES FUND AS
    DIRECTED BY SECTION 91(G) OF CHAPTER 123 OF THE
    2004 SESSION LAWS OF KANSAS.