STATE OF KANSAS DEPARTMENT OF ADMINISTRATION FISCAL YEAR 2007 CENTRAL CHART OF ACCOUNTS DIVISION OF ACCOUNTS AND REPORTS (JULY 1, 2006 TO JUNE 30, 2007) KANSAS RACING AND GAMING COMMISSION REV. 05/11/07 PROGRAM CODES 10000. GAMING OPERATION 70000. OPERATIONS OPERATING FUNDS APPROPRIATION ACCOUNT OR EXPENDITURE FUND OR ACCOUNT TITLE NUMBER F LIMITATIONS RACING OPERATIONS 553-00-1000-7-0103 01 39,829.00 -HB 2968-SEC 60-SESS OF 2006- GENERAL FUND RECEIPT ONLY 553-00-1000-7-9559 01 0.00 553-00-1000-6-9559 01 27 HORSE FAIR RACING BENEFIT FUND 553-00-2296-7-3000 01 -SB 480-SEC 80-SESS OF 2006- 553-00-2296-6-3000 01 -HB 2968-SEC 60-SESS OF 2006- 553-00-2296-5-3000 01 -K.S.A. 74-8838- 20 TRIBAL GAMING FUND 553-00-2320-7-3700 01 21 -SB 480-SEC 80-SESS OF 2006- 553-00-2320-6-3700 01 25 -HB 2968-SEC 60-SESS OF 2006- 553-00-2320-5-3700 01 29 -K.S.A. 74-9808- -K.S.A. 74-8809- TRIBAL GAMING FUND-OFFICIAL HOSPITALITY 553-00-2320-7-3704 01 1,500.00 -SB 480-SEC 80-SESS OF 2006- 553-00-2320-6-3704 01 553-00-2320-5-3704 01 TRIBAL GAMING FUND-IOWA TRIBE 553-00-2320-7-3710 01 0.00 -SB 480-SEC 80-SESS OF 2006- 553-00-2320-6-3710 01 TRIBAL GAMING FD-PRAIRIE BAND POTAWATOMI 553-00-2320-7-3720 01 0.00 -SB 480-SEC 80-SESS OF 2006- 553-00-2320-6-3720 01 TRIBAL GAMING FD-KICKAPOO TRIBE 553-00-2320-7-3730 01 0.00 -SB 480-SEC 80-SESS OF 2006- 553-00-2320-6-3730 01 TRIBAL GAMING FD-SAC AND FOX NATION 553-00-2320-7-3740 01 0.00 -SB 480-SEC 80-SESS OF 2006- 553-00-2320-6-3740 01 27 KANSAS HORSE BREEDING DEVELOPMENT FUND 553-00-2516-7-2300 01 -SB 480-SEC 80-SESS OF 2006- 553-00-2516-6-2300 01 -HB 2968-SEC 60-SESS OF 2006- -K.S.A. 74-8829- RACING INVESTIGATIVE EXPENSE FUND 553-00-2570-7-2400 01 -SB 480-SEC 80-SESS OF 2006- 553-00-2570-6-2400 01 -K.S.A. 74-8835- 23 KANSAS GREYHOUND BREEDING DEVELOP FUND 553-00-2601-7-2500 01 27 -SB 480-SEC 80-SESS OF 2006- 553-00-2601-6-2500 01 -HB 2968-SEC 60-SESS OF 2006- -K.S.A. 74-8831- -HB 2368-SEC 36-SESS OF 2007- RACING REIMBURSABLE EXPENSE FUND 553-00-2616-7-2600 01 -SB 480-SEC 80-SESS OF 2006- 553-00-2616-6-2600 01 -K.S.A. 74-8827- 553-00-2616-5-2600 01 WOODLANDS HORSE MEET 553-00-2616-7-2620 01 -SB 480-SEC 80-SESS OF 2006- -K.S.A. 74-8827- WOODLANDS 553-00-2616-7-2621 01 -SB 480-SEC 80-SESS OF 2006- -K.S.A. 74-8827- WICHITA GREYHOUND TRACK 553-00-2616-7-2623 01 -SB 480-SEC 80-SESS OF 2006- -K.S.A. 74-8827- CAMPTOWN 553-00-2616-7-2635 01 -SB 480-SEC 80-SESS OF 2006- -K.S.A. 74-8827- 24 STATE RACING FUND 553-00-5131-7-5000 01 2,788,946.00 25 -SB 480-SEC 80-SESS OF 2006- 553-00-5131-6-5000 01 26 -HB 2968-SEC 60-SESS OF 2006- 553-00-5131-5-5000 01 27 -K.S.A. 74-8826- 28 -K.S.A. 74-8828- -HB 2368-SEC 36-SESS OF 2007- STATE RACING FUND-OFFICIAL HOSPITALITY 553-00-5131-7-5004 01 2,500.00 -SB 480-SEC 80-SESS OF 2006- 553-00-5131-6-5004 01 553-00-5131-5-5004 01 KSIP-STATE RACING FUND 553-00-5131-6-5009 01 0.00 -ACCOUNT CLOSED- STATE RACING FUND-AUDIT TRANSFERS 553-00-5131-7-5100 01 -SB 480-SEC 168-SESS OF 2006- 553-00-5131-6-5100 01 STATE RACING FUND-KBI SERVICES 553-00-5131-7-5200 01 -SB 480-SEC 168-SESS OF 2006- 553-00-5131-6-5200 01 24 RACING APPLICANT DEPOSIT FUND 553-00-7383-7-7000 01 -SB 480-SEC 80-SESS OF 2006- 553-00-7383-6-7000 01 -K.S.A. 74-8828- 22 RACING AND GAMING RESERVE FUND 553-00-7739-7-7700 01 0.00 28 -HB 2968-SEC 60-SESS OF 2006- 29 30 31 CREDIT CARD CLEARING FUND 553-00-9438-7-9400 01 -K.S.A. 75-30,100- 553-00-9438-6-9400 01 20 ON JULY 1, 2006, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL NOT MAKE THE $450,000 TRANSFER FROM THE STATE GENERAL FUND TO THE TRIBAL GAMING FUND. -HB 2968 SEC 60E-. 21 DURING FISCAL YEAR 2007, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER ONE OR MORE AMOUNTS CERTIFIED BY STATE GAMING AGENCY DIRECTOR FROM THE TRIBAL GAMING FUND TO THE STATE GENERAL FUND. 22 ON JULY 1, 2006, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER $450,000 FROM THE STATE GENERAL FUND TO THE RACING & GAMING RESERVE FUND. 23 AN AMOUNT EQUAL TO 15% OF ALL MONEYS CREDITED TO THE KANSAS GREYHOUND BREEDING DEVELOPMENT FUND DURING THE FISCAL YEAR SHALL NOT BE TRANSFERRED BY THE DIRECTOR OF ACCOUNTS AND REPORTS ON JUNE 30 OF FY 2007 TO THE GREYHOUND TOURISM FUND OF THE DEPARTMENT OF COMMERCE. K.S.A. 74-8831 AND HB 2368, SEC 36, SESS OF 2007. 24 DURING FY 2007, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER ONE OR MORE AMOUNTS CERTIFIED BY THE EXECUTIVE DIRECTOR OF THE STATE GAMING AGENCY FROM THE RACING APPLICANT DEPOSIT FUND TO THE STATE RACING FUND. K.S.A. 74-8828. 25 ON OR BEFORE THE 15TH DAY OF EACH MONTH, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED BY THE EXECUTIVE DIRECTOR FROM THE TRIBAL GAMING FUND TO THE STATE RACING FUND. K.S.A. 74-8809 26 ON OR BEFORE THE 15TH DAY OF EACH MONTH, THE DIRECTOR OF ACCOUNTS AND REPORTS SHALL TRANSFER THE AMOUNT CERTIFIED BY THE EXECUTIVE DIRECTOR FROM THE STATE RACING FUND TO THE STATE GAMING REVENUES FUND OF THE DEPARTMENT OF ADMINISTRATION. 27 DURING FY 2007, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER THE AMOUNTS AS CERTIFIED BY THE BUDGET DIRECTOR FROM THE HORSE FAIR RACING BENEFITS FUND AND THE KANSAS HORSE BREEDING DEVELOPMENT FUND TO THE STATE RACING FUND. 28 DURING FY 2007, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER THE AMOUNTS AS CERTIFIED BY THE BUDGET DIRECTOR FROM THE RACING AND GAMING RESERVE FUND TO THE STATE RACING FUND. 29 DURING FY 2007, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER THE AMOUNTS AS CERTIFIED BY THE BUDGET DIRECTOR FROM THE RACING AND GAMING RESERVE FUND TO THE TRIBAL GAMING FUND. 30 DURING FY 2007, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER THE AMOUNTS AS CERTIFIED BY THE STATE GAMING AGENCY EXECUTIVE DIRECTOR FROM THE TRIBAL GAMING FUND TO THE RACING AND GAMING RESERVE FUND. 31 DURING FY 2007, THE DIRECTOR OF ACCOUNTS & REPORTS SHALL TRANSFER THE AMOUNTS AS CERTIFIED BY THE KANSAS RACING AND GAMING COMMISSION EXECUTIVE DIRECTOR FROM THE RACING AND GAMING RESERVE FUND TO THE STATE GENERAL FUND.