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ctcLink Accounting Manual

Purpose of Manual

This manual is currently being rewritten to align with ctcLink.  Content will be added as it is finished.

The purpose of this manual is, in part, to fulfill the Washington State Board for Community and Technical Colleges’ (SBCTC) responsibility under RCW28B.50.090 (7)(b) to “Establish minimum standards to govern the operation of the community and technical colleges with respect to internal budgeting, accounting, auditing, and financial procedures as necessary to supplement the general requirements prescribed pursuant to Chapter 43.88 RCW."

The manual references established accounting policy and presents conventional practices adopted by the colleges to implement those polices. In many instances throughout the manual alternate practices or methods are presented.

Table of Contents

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30 Capital Budget

30.10 Types of Funding

30.20 Capital Project Approval Process

30.30 Acquisition of Real Property

30.40 Disposition of State-Owned Real Property

30.50 State Funded Capital Budget Development Process

30.60 Capital Project Coding

30.70 Capital Budget Tracking (CapTrack)

Page Manager: toliver@sbctc.edu
Last Modified: 8/10/22, 2:05 PM

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