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)
STATE TREASURER REV. 05/06/05
PROGRAM CODES
01010. ADMINISTRATION
01020. INFORMATION TECHNOLOGY SERVICES
01030. ADMINISTRATION-OFF BUDGET
10000. BOND SERVICES
11000. CASH MANAGEMENT SERVICES
11100. AID TO LOCAL UNITS OF GOVERNMENT
11110. LOCAL AD VALOREM AID
11120. COUNTY AND CITY REVENUE SHARING AID
11130. LOCAL ALCOHOLIC LIQUOR AID
11140. TAYLOR GRAZING AID
11150. TRANSIENT GUEST TAX
11160. RENTAL MOTOR VEHICLE EXCISE TAX
11170. RACING ADMISSIONS TAX
11180. KANSAS SPEEDWAY BOND FINANCE FUND
11190. CABELA'S BOND FINANCE FUND
11200. ITEM PROCESSING
11210. ITEM PROCESSING-OFF BUDGET
13000. POOLED MONEY INVESTMENT BOARD
14000. UNCLAIMED PROPERTY
31000. LOCAL SALES AND COMPENSATING TAXES
70000. POSTSECONDARY EDUCATION SAVINGS PROGRAM
98000. UNIVERSITY BOND RETIREMENT
OPERATING FUNDS
APPROPRIATION
ACCOUNT OR EXPENDITURE
FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS
01 OPERATING EXPENDITURES 670-00-1000-4-0403 01 0.00
-ACCOUNT CLOSED- 670-00-1000-3-0403 01
GENERAL FUND RECEIPTS ONLY 670-00-1000-5-9559 01 0.00
22 SERVICES REIMBURSEMENT FUND 670-00-2046-5-2600 01
23 -HB 2675-SEC 78-SESS OF 2004- 670-00-2046-4-2600 01
670-00-2046-3-2600 01
BOND SERVICES FEE FUND 670-00-2061-5-2500 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-2061-4-2500 01
-K.S.A. 10-108-
POSTSECONDARY EDUC SVGS PROG EXPENSE FND 670-00-2096-5-2000 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-2096-4-2000 01
-K.S.A. 75-648(B)- 670-00-2096-3-2000 01
UNCLAIMED PROPERTY FEE FUND 670-00-2125-5-2100 01
-HB 2675-SEC 182-SESS OF 2004- 670-00-2125-4-2100 01
UNCLAIMED PROPERTY EXPENSE FUND 670-00-2362-5-2200 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-2362-4-2200 01
-K.S.A. 58-3978- 670-00-2362-3-2200 01
UNCLAIMED PROPERTY EXPENSE FUND-OFF HOSP 670-00-2362-5-2204 01 2,000.00
-HB 2675-SEC 78-SESS OF 2004- 670-00-2362-4-2204 01
670-00-2362-3-2204 01
CONVERSION OF MATERIALS & EQUIPMENT FUND 670-00-2461-5-2700 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-2461-4-2700 01
KS POSTSECONDARY ED SVGS PROG TRUST FUND 670-00-7241-5-7100 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7241-4-7100 01
-K.S.A. 75-648(A)-
24 TAX INCREMENT FINANCING REV REPLACMT FD 670-00-7391-5-4700 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7391-4-4700 01
-K.S.A. 12-1775A-
20 LOCAL AD VALOREM TAX REDUCTION FUND 670-00-7394-5-4800 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7394-4-4800 01
-K.S.A. 79-2959-
21 COUNTY AND CITY REVENUE SHARING FUND 670-00-7395-5-4900 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7395-4-4900 01
-K.S.A. 79-2964-
ESCROW FUND-KDFA KBOR SER 2004F REFUNDG 670-00-7532-5-5200 03
-HB 2675-SEC 183-SESS OF 2004-
ESCROW FUND-REV RFND BD-KDFA E BND, 1994 670-00-7535-5-5300 03
-HB 2675-SEC 183-SESS OF 2004- 670-00-7535-4-5300 03
ESCROW FD-WTR POLL CTRL REF BDS-2004 II 670-00-7536-5-5305 06
-HB 2675-SEC 183-SESS OF 2004- 670-00-7536-4-5305 06
ESCROW FD-WTR POLL CTRL REF BDS-2001I/II 670-00-7544-5-5330 06
-HB 2675-SEC 183-SESS OF 2004- 670-00-7544-4-5330 06
ESCROW FD-DOA 7TH & HARRISON SOB PROJECT 670-00-7545-5-5335 06
-HB 2675-SEC 183-SESS OF 2004- 670-00-7545-4-5335 06
ESCROW FUND-KDOT REVENUE REFUNDING BONDS 670-00-7546-4-7600 06 0.00
-ACCOUNT CLOSED-
ESCROW FUND-KDOT A/C REFUNDG BDS-2003A 670-00-7546-5-7601 06
-HB 2675-SEC 183-SESS OF 2004- 670-00-7546-4-7601 06
ESCROW FUND-KDOT REVENUE REF BDS-2003B 670-00-7546-5-7602 06
-HB 2675-SEC 183-SESS OF 2004- 670-00-7546-4-7602 06
ESCROW FND-HWY RV REF BD-SERIES 2002-A 670-00-7562-5-7402 06
-HB 2675-SEC 183-SESS OF 2004- 670-00-7562-4-7402 06
ESCROW FND-HWY RV REF BD-SER 1998A 670-00-7563-4-7401 06
-ACCOUNT CLOSED-
ESCROW FND-HWY RV REF BD-SERIES 2002-D 670-00-7565-4-7403 06
-ACCOUNT CLOSED-
TEMPLIN HALL RENOV-ESCROW FD-KDFA 1996E 670-00-7568-4-8300 01
-ACCOUNT CLOSED-
ESCROW FND-WTR POLL CTRL REF BNDS-1993-2 670-00-7569-4-5500 06
-ACCOUNT CLOSED-
ESCROW FD-KDHE PWSRLF 2004 SERIES 670-00-7570-5-5505 06
-HB 2675-SEC 183-SESS OF 2004-
ESCROW FD-WTR POLL CTRL REF BDS-2002 II 670-00-7572-4-5510 06
-ACCOUNT CLOSED-
ESCROW FUND-MISC SHORT TERM REFUNDING 670-00-7573-5-5900 06
-HB 2675-SEC 183-SESS OF 2004- 670-00-7573-4-5900 06
-K.S.A. 10-427A-
ESCRW FD-COFFEYVILLE COMM COLL RFDG 2004 670-00-7573-5-5906 06
-HB 2675-SEC 183-SESS OF 2004-
ESCROW FUND-KDFA DOA RFDG BDS 2004G-2 670-00-7573-5-5907 06
-HB 2675-SEC 183-SESS OF 2004-
ESCROW FUND-USD #410, SERIES 2004 RFDG 670-00-7573-5-5908 06
-HB 2675-SEC 183-SESS OF 2004-
ESCRW FD-CITY OF GOODLAND RFDG 2004 670-00-7573-5-5909 06
-HB 2675-SEC 183-SESS OF 2004-
ESCR FD-KDFA KBOR KSU HOUSING 1999F RFDG 670-00-7573-5-5910 06
-HB 2675-SEC 183-SESS OF 2004-
-K.S.A. 10-427A-
ESCR FD-BELLE PLAINE CITY 2005 RFDG BDS 670-00-7573-5-5911 06
-HB 2675-SEC 183-SESS OF 2004-
-K.S.A. 10-427A-
ESCROW FUND-WSU HOUSING SYS-RFNDNG 1995F 670-00-7575-4-5710 06
-ACCOUNT CLOSED-
ESC FD-KDFA KBOR KU BIOSCNC 2001G-5 RFDG 670-00-7576-5-5930 06
-HB 2675-SEC 183-SESS OF 2004-
TRANSPORTATION DVLPMT DIST SALES TX FUND 670-00-7601-5-7000 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7601-4-7000 01
-K.S.A. 12-17,145-
COUNTY & CITY TRANSIENT GUEST TAX FUND 670-00-7602-5-6600 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7602-4-6600 01
-K.S.A. 12-1694A-
COUNTY AND CITY RETAILERS SALES TAX FUND 670-00-7608-5-6000 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7608-4-6000 01
-K.S.A. 12-189-
CITY BOND FINANCE FUND 670-00-7654-5-7500 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7654-4-7500 01
-K.S.A. 79-3620-
LOCAL ALCOHOLIC LIQUOR FUND 670-00-7665-5-6100 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7665-4-6100 01
-K.S.A. 79-41A04-
COUNTY AND CITY COMPENSATING USE TAX FND 670-00-7667-5-6200 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7667-4-6200 01
-K.S.A. 12-198-
LOCAL RACING ADMISSIONS TAX FUND 670-00-7670-5-6300 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7670-4-6300 01
-K.S.A. 74-8824-
RENTAL MOTOR VEHICLE EXCISE TAX FUND 670-00-7681-5-6800 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7681-4-6800 01
-K.S.A. 79-5117-
METRO CULT DIST RETAILERS' SALES TAX FND 670-00-7682-4-6700 01
-ACCOUNT CLOSED-
REDEVELOPMENT BOND FUND 670-00-7683-5-6900 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7683-4-6900 01
-K.S.A. 74-8927(B)-
FISCAL AGENCY FUND 670-00-7754-5-6400 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7754-4-6400 01
670-00-7754-3-6400 01
670-00-7754-2-6400 01
670-00-7754-1-6400 01
670-00-7754-0-6400 01
UNCLAIMED PROPERTY CLAIMS FUND 670-00-7758-5-7700 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7758-4-7700 01
-K.S.A. 58-3956- 670-00-7758-3-7700 01
LOCAL ALCOHOLIC LIQUOR EQUALIZATION FUND 670-00-7759-5-6500 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-7759-4-6500 01
-K.S.A. 79-41A05-
EDUCATIONAL BLDG FUND RECEIPTS ONLY 670-00-8001-5-8001 01 0.00
-K.S.A. 76-6B02- 670-00-8001-4-8001 01
STATE INSTIT BLDG FUND RECEIPTS ONLY 670-00-8100-5-8199 01 0.00
-K.S.A. 76-6B05- 670-00-8100-4-8199 01
CORRECT INSTITUT BLDG FUND RECEIPTS ONLY 670-00-8600-5-8699 01 0.00
-K.S.A. 76-6B09- 670-00-8600-4-8699 01
SUSPENSE FUND 670-00-9054-5-9000 01
-HB 2675-SEC 78-SESS OF 2004- 670-00-9054-4-9000 01
FISCAL AGENCY CLEARING FUND 670-00-9055-5-9100 01
-HB 2675-SEC 182-SESS OF 2004- 670-00-9055-4-9100 01
-K.S.A. 10-506-
CREDIT CARD CLEARING FUND 670-00-9425-5-9400 01
-K.S.A. 75-30,100- 670-00-9425-4-9400 01
01 THE UNENCUMBERED BALANCE AT JUNE 30, 2004 IS
LAPSED.
20 ON JANUARY 15 AND JULY 15 OF EACH YEAR, THE
DIRECTOR OF ACCOUNTS AND REPORTS SHALL MAKE
TRANSFERS IN EQUAL AMOUNTS WHICH IN THE AGGREGATE
EQUAL 3.63% OF THE TOTAL RETAIL SALES AND COMPEN-
SATING TAXES CREDITED TO THE STATE GENERAL FUND
DURING THE PRECEDING CALENDAR YEAR FROM THE STATE
GENERAL FUND TO THE LOCAL AD VALOREM TAX REDUCTION
FUND. HOWEVER, NO MONEYS SHALL BE TRANSFERRED FROM
THE STATE GENERAL FUND TO THE LOCAL AD VALOREM TAX
REDUCTION FUND DURING STATE FISCAL YEAR 2005.
21 THE DIRECTOR OF ACCOUNTS AND REPORTS IN EACH YEAR
ON JULY 15 AND DECEMBER 10, SHALL MAKE TRANSFERS
WHICH IN THE AGGREGATE EQUAL 2.823% OF THE TOTAL
RETAIL SALES AND COMPENSATING TAXES CREDITED TO
THE STATE GENERAL FUND DURING THE PRECEDING
CALENDAR YEAR FROM THE STATE GENERAL FUND TO THE
COUNTY AND CITY REVENUE SHARING FUND. HOWEVER, NO
MONEYS SHALL BE TRANSFERRED FROM THE STATE GENERAL
FUND TO THE COUNTY AND CITY REVENUE SHARING FUND
DURING STATE FISCAL YEAR 2005. K.S.A. 79-2964
22 DURING THE FISCAL YEAR ENDING JUNE 30, 2005, FEES
COLLECTED FOR PROVIDING BANKING SERVICES SHALL BE
FIXED TO NOT EXCEED ACTUAL TRANSACTION COSTS, FEES
COLLECTED FOR WARRANT PROCESSING & DIRECT DEPOSITS
SHALL NOT EXCEED $979,903, FEES COLLECTED FOR
VOUCHER PROCESSING & VOUCHER SYSTEM MAINTENANCE
SHALL NOT EXCEED $180,000. ALL FEES SHALL BE
DEPOSITED IN THE SERVICES REIMBURSEMENT FUND TO
PROVIDE MONEYS FOR OPERATING EXPENDITURES FOR THE
STATE TREASURERS OFFICE.
23 DURING THE FISCAL YEAR ENDING JUNE 30, 2005, THE
DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER TO
THE SERVICES REIMBURSEMENT FUND OF THE STATE
TREASURER ONE OR MORE AMOUNTS CERTIFIED BY THE
STATE TREASURER FOR EXPENSES INCURRED FOR WARRANTS
ISSUED AND PROCESSED AND ELECTRONIC TRANSACTIONS
PROCESSED FOR THE DEPARTMENT OF HUMAN RESOURCES
PAYABLE FROM THE EMPLOYMENT SECURITY FUND, FROM
MONEYS MADE AVAILABLE TO THE STATE UNDER SECTION
903(D) OF THE FEDERAL SOCIAL SECURITY ACT, AS
AMENDED, AND CREDITED TO THE EMPLOYMENT SECURITY
FUND, EXCEPT THAT THE AGGREGATE OF SUCH AMOUNTS
TRANSFERRED SHALL NOT EXCEED $451,000.
24 PRIOR TO MARCH 1 OF EACH YEAR, THE DIRECTOR OF
ACCOUNTS AND REPORTS SHALL TRANSFER THE AMOUNT
CERTIFIED BY THE GOVERNING BODIES IN ACCORDANCE
K.S.A. 12-1775A, FROM THE STATE GENERAL FUND TO
TAX INCREMENT FINANCING REVENUE REPLACEMENT FUND.
K.S.A. 12-1775A.