ctcLink Accounting Manual | 30.20 Capital Project Approval Process

2022-06-30

The shared responsibility for capital improvements as outlined in RCW 28B.50.090 and RCW 28B.50.140 requires that both the college district board of trustees (or their authorized designee) and the State Board approve capital projects. WAC 131-24-010 describes the SBCTC approval needed for capital improvement projects and for acquisition of rights to real property. The State Board will consider approval of a capital project at the request of a college district board of trustees that has forwarded a “recommendation for approval” of a proposed capital project.

Projects to be funded from specific state capital appropriations must be requested by the college district board of trustees for inclusion by the State Board in the system capital budget request. System capital budget requests are prepared periodically (usually each biennium) in accordance with SBCTC and OFM capital budget instructions. The State Board affirms general approval of a project by including the project in the system budget request.

Capital project funds appropriated by legislature are allocated to the colleges by a direct action of the State Board. The State Board allocates funds to the colleges by distributing a capital allocation schedule to each college detailing the financial specifics of each of the college’s capital projects. At this time each of the college’s capital projects is assigned a State Board project number. This project identifier is used to uniquely identify each project and to track financial and other activity associated with the project.

The SBCTC sometimes receives appropriations of emergency, or other funds, to be used at SBCTC discretion within the guidelines established for use of such funds. District requests for such funds will be considered according to guidelines established for emergency funding, or hazardous material remediation.

Capital projects funded from non-appropriated (local) funds must be approved by the SBCTC regardless of the funding source. Approvals will be documented by the assignment of an SBCTC project number for the local capital project being requested and the inclusion of the project in the college’s Capital Allocation Schedule.

Projects of $1,000,000 or more require specific State Board action. Projects under $1,000,000 can be approved by the State Director under authority delegated to State Director in SBCTC Resolution 13-06-33.