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.