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ctcLink Accounting Manual | 10.30.45.5 Expenditure/Expense Accounts

10.30.45.5 Expenditure/Expense Accounts

2022-06-30

Account Type: 5000000-5999999 Expenditures/Expenses

  • 5000000 – Expenditures/Expenses Budgetary

Account Classification: 5000002-5099999 Operating Expenditures/Expenses

  • 5000002 – Operating Expenditures/Expenses Budgetary
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5000003 – Salaries and Wages Budgetary

Exempt Employees

Certain classifications of employees are exempted from Washington State Civil Service Law by RCW 41.06.70. Specifically, it exempts members of the board of trustees, presidents, vice presidents, their confidential secretaries, administrative and personal assistants, deans, directors and chairs or managerial or professional employees having substantial responsibility for directing or controlling program operations and accountable for allocation of resources and program results, or for the formulation of institutional policy, or for carrying out personnel administration or labor relations functions, legislative relations, public information, development, senior computer systems and network programming, or internal audits and investigations. The statute also exempts students, part-time or temporary employees and consultants.

The following represent the account codes that should be used for these individuals:

  • Exempt
  • Executive, Exempt
  • Managerial, Exempt
  • Prof/Tech
  • Exempt Support Staff
  • Exempt Temp

College should use account 5000050 for part-time, hourly employees who are exempt from Washington Personnel Resource Board (WPRB) rules or college collective bargaining agreements.

Account Account Type Description
5000010 Exempt Executive Use this account to record salaries and wages for trustees, chief executive officer, chancellors, presidents and vice-presidents or equivalents. Full-time administrative division chairs should be coded here for administrative duties but instructional/teaching duties should be coded to 5000070 or 5000090.
5000020 Exempt Managerial This account should be used to record salaries and wages for managerial staff (dean, director, controllers and managers).
5000030 Exempt Professional Technical This account should be used to record salaries and wages for employees engaged in research activities, counseling of students, extension or continuing education activities, graphic arts or publications activities requiring prescribed academic preparation or special training as determined by the college Board of Trustees. This could include positions with title of Coordinator, Support Specialist, Program Advisor or Coach among others not covered under a college collective bargaining agreement.
5000040 Exempt Support Staff Used to record salaries and wages for exempt support staff like confidential administrative assistants, personal assistants not subject to Washington Personnel Resource Board (WPRB) rules or are not covered under a college collective bargaining agreement.
5000050 Exempt Temporary Other This account should be used to record salaries and wages part-time, hourly employees who are exempt from WPRB rules or are not covered under a college collective bargaining agreement. This may include stipends paid to faculty for non-instructional activities. Examples include, but are not limited to, security (weekend shift), paraprofessional, lab assistants, temporary replacements, ground maintenance (summer), part-time cashiers, registration assistants, and teacher aides.

Faculty

Employees/positions in higher education institutions whose primary responsibilities are teaching, research or public service or any combination of these. Also included are librarians and counselors when these positions are designated by collective bargaining agreement as faculty. The term of employment can be for a quarter, academic year, annual/fiscal year or longer.

Account Account Type Description
5000060 Faculty Permanent Full-Time Use this account to record salaries and wages for full-time faculty, division chair assignments paid through stipends and overload compensation paid to full-time faculty for additional duties assigned and paid at the full-time rate.
5000070 Faculty Permanent Part-Time This account should be used to record salaries and wages for faculty paid at a full-time rate that is reduced proportionately to coincide with a reduced workload. For example, full-time faculty whose workload is 50 percent of a full-time load and whose salary is reduced proportionately to 50 percent should be coded to this account.
5000080 Faculty Temporary Full-Time Temporary faculty paid from the part-time faculty schedule and assigned a full-time load should be coded here.
5000090 Faculty Temporary Part-Time Record temporary faculty paid from the part-time faculty schedule to this account. This also includes moonlighting assignments for full-time staff, stipends for curriculum development or continuing education assignments.

Community and Technical College Classified Employees

Account Account Type Description
5000100 Community College Classified Use this account to record salaries and wages for community college full-time or part-time classified employees subject to WPRB rules/agreement or the college’s collective bargaining agreement.
5000110 Community College Classified PT Hourly This account should be used to record salaries and wages for community college part-time hourly classified employees subject to WPRB rules/agreement or the college’s collective bargaining agreement.
5000120 Technical College Classified This account should be used to record the salaries and wages for technical college full-time and part-time classified employees subject to the college’s collective bargaining agreement.
5000190 Technical College Classified PT Hourly Used to record salaries and wages for technical college part-time hourly classified employees subject to the college’s collective bargaining agreement.

Student Employees

Account Account Type Description
5000130 Higher Education Students Use this account to record salaries and wages for students (not work-study students) and/or not covered by WPRB rules.
5000140 Work-Study Students State This account should be used to record salaries and wages for Students employed by the college under state work-study programs.
5000145 Work-Study Students Federal This account should be used to record salaries and wages for Students employed by the college under federal work-study programs.

Other Employee/Pay Classifications

Account Account Type Description
5000150 Sick Leave Buyout This account should be used to record sick leave cash-outs allowed per RCW 41.04.340.
5000160 Terminal Leave Cash-out This account should be used to record accrued vacation leave cash-out made to employees upon termination of employment.
5000170 Overtime Use this account to record overtime, callback, shift differential or assignment pay.
5000180 Higher Education Other Use this account to record used to pay stipends or other nonrecurring, one-time activities for employees not governed by WPRB or local collective bargaining agreements.
5000190 Technical College Classified Part-Time Hourly See above under Community & Technical College Classified Employees
5000200 Trustees This account should be used to record wages paid to College Trustees.

5010003 – Employee Benefits Budgetary

Account Account Type Description

5010010

Old Age and Survivors Insurance (OASI)

Record the amounts expended for the college’s share of OASI. Does not include Medicare premiums.

5010020

Medicare

Record the amounts expended for the college’s share of Medicare premiums.

5010030

Retirement and Pensions

Used to record the amounts expended for the college’s share of retirement and pension benefits.

5010040

Medical Aid

The college’s share of medical aid premiums is recorded using this account.

5010050

Labor & Industries (Industrial Insurance)

The college’s share of industrial insurance premiums remitted to the state Labor and Industries Department are recorded here.

5010060

Health Life and Disability Insurance

Should be used to record the college’s share of health, life and disability insurance premiums.

5010070

Allowances

Used to record amounts expended for special payments to employees to cover costs of board, quarters, clothing, commute trip reduction incentives, and cellular device stipends.

5010080

Unemployment Compensation

Used to record amounts expended for unemployment compensation premiums or payments for former employees if the college is self-insured.

5010085

Unemployment Tax Expense – Employer

Used to record amounts expended for unemployment compensation premiums for employees working from other states.

5010090

Supplemental Retirement Pay (SBCTC Only)

Used to record amounts expended by colleges for required supplemental payments to retired individuals when pension annuity payments are less than what the retiree would be eligible to receive under the public employees' retirement system.

5010100

Shared Leave Provided Sick Leave

Should represent the dollar value of sick leave donated by college employees in conjunction with the State’s shared leave program.

5010110

Shared Leave Provided Personal Holiday

Should represent the dollar value of personal holiday leave donated by college employees in conjunction with the State’s shared leave program.

5010120

Shared Leave Provided Vacation Leave

Should represent the dollar value of vacation leave donated by college employees in conjunction with the State’s shared leave program.

5010130

Shared Leave Received

Should represent the dollar value of shared leave received by college employees, to be used in lieu of sick leave in conjunction with the State’s shared leave program.

5010150

Paid Family Leave

Accounts for the amounts expended by the college for its share of paid family leave premiums and surcharges.

5010160

Paid Medical Leave

Accounts for the amounts expended by the college for its share of paid medical leave premiums and surcharges.

5010180

State Income Tax Expense-Employer Share

Should represent the amounts expended for benefits other than those indicated above.

5010140

Other Employee Benefits

Should represent the amounts expended for benefits other than those noted above.

5010170

Payroll Suspense

This account is used in payroll configuration when an employee is coded to a missing or invalid combo code. Payroll should be configured to post these errors to Fund 790, Class 301 and Department 98379. This is important since the SMARTER suspense account error report uses these values as criteria.

 

Account Account Type Description

5020003

Grants, Scholarships and Fellowships Budgetary

 

5020004

Facilities and Administration (F&A) Rollup Budgetary

 

5020020

Facilities & Administration (Indirect) Expense

Indirect costs are costs that have been incurred by the district but cannot be identified specifically with the grant or project. These costs normally are within functional areas such as general and departmental administration, purchasing, accounting, cashiers, and human resources, etc. This account should be recorded with a credit to Internal Cash (1000199). To ensure the same costs are not accounted for twice an equal credit expense should be recorded using Fund 146, account 5020021 in non-grant chartstring.

5020021

Facilities & Administration (Indirect) Offset

This account must be used to offset the indirect costs that have been incurred by the district but cannot be identified specifically with the grant or project. This account should be recorded with a debit to Internal Cash (1000199). To ensure the same credit costs are not accounted for twice an equal debit expense should be recorded using account 5020021 in the grant, contract or project chartstring.

5020023

Facilities & Administration (Indirect) Expense < $25K

This account is used by the ctcLink Grants module when determining whether to apply indirect costs to grants passed through by the college (Federal rules limit the application of indirect cost to only the first $25,000 of the grant amount passed through to another agency).

5020027

Facilities & Administration (Indirect) Expense > $25K

This account is used by the ctcLink Grants module when determining whether to apply indirect costs to grants passed through by the college (Federal rules limit the application of indirect cost to only the first $25,000 of the grant amount passed through to another agency).

Student Financial Aid Expenditure Accounts

Account Account Type Description

5020029

Direct Grant Payments to Students Budgetary

Student Financial Aid expenditure accounts (5020030-5020449) are separated in groups based on IPEDS reporting. In ctcLink-Student Financials these accounts are used only in the second journal set.

Federal (Range 5020030 – 5020119)

Range Title Range Sub-Range Account Account Title

Federal

Pell

5020030 - 5020035

 

 

Federal

Pell

 

5020030

Pell

Federal

Federal Other

5020036 - 5020119

 

 

Federal

Federal Other

 

5020036

CARES

Federal

Federal Other

 

5020040

Supplemental Educational Opportunity Grant

Federal

Federal Other

 

5020045

Iran-Afghanistan Service Grant

Federal

Federal Other

 

5020070

Bureau of Indian Affairs (BIA)

Federal

Federal Other

 

5020075

Teacher Education Assistance

Federal

Federal Other

 

5020080

Basic Food Employment & Training (BFET)

Federal

Federal Other

 

5020090

WorkFirst

Federal

Federal Other

 

5020100

Perkins

Federal

Federal Other

 

5020110

Miscellaneous Federal Financial Aid

State (Range 5020120 – 5020229)

Range Title Range Sub-Range Account Account Title

State

5020120 – 5020229

5020120 – 5020229

 

State

State

 

 

5020120

Washington College Grant

State

 

 

5020121

Washington Bridge Grant

State

 

 

5020124

Running Start Scholarship

State

 

 

5020125

State Work Study Non-Wages

State

 

 

5020130

Opportunity Grant (OG)

State

 

 

5020140

Worker Retraining (WRT)

State

 

 

5020150

WRT-Training Completion Aid

State

 

 

5020160

Passport

State

 

 

5020163

National Guard Grant

State

 

 

5020165

Supporting Students Experiencing Homelessness (SSEH)

State

 

 

5020170

WA Education and Training Voucher Foster Youth

State

 

 

5020175

Para-Educator Pipeline Scholarship Grant

State

 

 

5020180

Early Achievers Opportunity Grant

State

 

 

5020185

Gold Star Award

State

 

 

5020187

Student Emergency Assistance (SEAG)

State

 

 

5020190

WA Opportunity Scholarship

State

 

 

5020195

WA Opportunity Scholarship Career & Tech Scholarship

State

 

 

5020200

College Bound

State

 

 

5020210

Gear Up

State

 

 

5020220

WAVE

State

 

 

5020229

State Miscellaneous Financial Aid

Local (Range 5020230-5020269)

Range Title Range Sub-Range Account Account Title

Local

5020230-5020269

5020230-5020269

 

 

Local

 

 

5020230

College Foundation

Local

 

 

5020240

Local School Districts

Local

 

 

5020250

Local Service Organizations

Local

 

 

5020260

Local Tribes

Institutional (Range 5020270 -5020329

Range Title Range Sub-Range Account Account Title

Institutional Restricted

5020270 -5020329

5020270-5020299

Institutional Restricted

 

Institutional Restricted

 

 

5020270

Institutional Fin Aid (3.5%)

Institutional Restricted

 

 

5020280

Services & Activities - Restricted

Institutional Restricted

 

 

5020290

Private Scholarships

Institutional Unrestricted

5020270 -5020329

5020300-5020329

 

 

Institutional Unrestricted

 

 

5020300

College Endowments

Institutional Unrestricted

 

 

5020310

Athletic Scholarship

Institutional Unrestricted

 

 

5020320

Services & Activities - Unrestricted

The following accounts are not reported

Range Title Range Sub-Range Account Account Title

Not Reported

5020330-5020369

5020330-5020369

Not Reported

 

Not Reported

 

 

5020330

AmeriCorps

Not Reported

 

 

5020340

GET

Not Reported

 

 

5020350

Veterans Affairs Chapter 33

Not Reported

 

 

5020360

Veterans Affairs Chapter 35

Loan

5020370-5020409

5020370-5020449

Loans

 

Loan

 

 

5020370

Sub Direct Loan

Loan

 

 

5020371

Sub Direct Loan Contra - used by ctcLink system

Loan

 

 

5020380

Unsubsidized Direct Loan

Loan

 

 

5020381

Unsubsidized Direct Loan Contra – used by ctcLink system

Loan

 

 

5020390

Unsubsidized PLUS Loan

Loan

 

 

5020391

Unsubsidized PLUS Loan Contra – used by ctcLink system

Loan

 

 

5020400

PLUS Loan - Parent

Loan

 

 

5020401

PLUS Loan – Parent Contra – used by ctcLink system

Loan

 

 

5020410

Private Loan

Loan

 

 

5020411

Private Loan Contra – used by ctcLink system

5020450 – Other Direct Grant Payments Budgetary

Account Account Type Description

5020455

Employee Recognition Awards

This account includes primarily taxable employee recognition and productivity awards such as gift certificates.

Excludes amounts expended for financial aid to students which should use accounts 5020030 through 5020449.

5020460

Direct Grant Payments to Clients/Students

This account should be used to record amounts paid directly to clients/students for such items as income maintenance (Worker Retraining Training Completion Aid, etc.), medical and mental health treatments, and transportation expenses not included in the student’s financial aid award. Payments may be made as either direct grants or reimbursements of expenses incurred by the clients.

Excludes all financial aid described in accounts 5020030 through 5020449). Payments may be made as either grants or reimbursements of expenses incurred by the clients.

This account excludes taxable employee recognition and productivity awards such as gift certificates which should be coded to 5020455.

 

Account Account Type

5030003

Goods & Routine Services Budgetary

Reporting Class: 5030000-5039999 Supplies and Materials

Account Account Type

5030003

Goods & Routine Services Budgetary

5030004

Equipment Rollup Budgetary

Supplies

Accounts 5030010-5030019 should be used to record amounts expended for all materials and supplies whether acquired by formal contract or an open account, which are (a) ordinarily consumed or expended within one year after being put into service, (b) converted in the process of construction or (c) used to form an incidental part of non-capitalized equipment or a capital asset.

Colleges may record all general, janitorial and office supplies in account 5030010. However, the State Board recommends the college use the individual accounts for Coffee and Light Refreshments and Meals with Meetings due to additional compliance concerns. The accounts listed below were suggested by OFM.

Account Account Type Description

5030010

Supplies

Amounts expended for general materials and supplies not included in accounts 5030012-5030019. 

5030012

Janitorial Supplies

This account should be used to record amounts expended for janitorial supplies.

5030013

Office Supplies

This account should be used to record amounts expended for office supplies. 

5030016

Coffee and Light Refreshments

This account should be used to record amounts expended for Coffee and Light Refreshments.

5030017

Meals with Meetings

This account should be used to record amounts expended for Meals with Meetings. 

5030019

IT Supplies

This account should be used to record amounts expended for incidental IT supplies. 

Other Goods

Accounts 5030020-5030060 should be used to record amounts expended for goods and services not identified specifically in other accounts. This will include such items as bonds, freight (when not allocable to items purchased), advertising, and other goods and services from vendors or other agencies. The accounts listed below were suggested by OFM.

Account Account Type Description

5030020

Other Goods

Use to record amounts expended for goods and services not identified specifically in other accounts and not described in accounts 5030021-5030060.

5030021

Mobile Phone Services

Use to record amounts expended for Mobile Phone Services.

5030022

Phone Services

Use to record amounts expended for other telephone services.

5030023

Postage and Parcel

Use to record amounts expended for postage and parcel services.

5030024

Advertising

Use to record amounts expended for advertising.

5030025

Sales Tax Expense

Use to record amounts expended for sales tax paid to vendor as noted on the invoice.

5030030

Freight Expense

Use to record amounts for freight and delivery charges when not allocable to items purchased.

5030035

Use Tax Expense

Use to record amounts expended for use tax paid to DRS when the vendor does not include sales tax on the invoice.

5030040

Late Interest Charges

Use to record amounts for late interest charges. By OFM policy, state agencies must pay all invoices in a timely manner, but if a college is charged a late fee it should be charged here.

5030050

Tolerance Miscellaneous Charge

This account is used by the ctcLink system if amounts paid or invoiced are different by a predetermined insignificant amount.

5030060

Rounding Adjustment

This account is used to record small variance between amounts paid or invoiced due rounding.

Non-Capitalized Goods

Accounts 5030070-5030110 should be used to record the amounts expended for capital assets with a useful life of greater than one year and not considered a capital asset in accordance with the state’s capitalization policy in SAAM 30.20.20.

Does not include minor assets with a useful life of greater than one year such as staplers, waste containers, and tape dispensers.

These accounts are used for acquisitions falling under the capitalization limit in the following categories:

  • Infrastructure (other than the state highway system).
  • Buildings, building improvements, leasehold improvements.
  • Intangibles including non-capitalized software (see accounts 5030080 and 5030100).
  • Other capital assets individually or as a group falling below the limits set in SAAM 30.20.20.
Account Account Type Description

5030070

Non-Capitalized Assets General

Use to record amounts expended for general capital assets with a useful life of greater than one year and not considered a capital asset not defined in accounts 5030072-503110.

5030072

Non-Capitalized Office Furniture and Equipment

Use to record amounts expended for furnishings and equipment not considered a capital asset in accordance with the state's capitalization policy.

5030080

Non-Capitalized Software

Use to record the amounts expended for purchased software or licenses of commercially available software, types of intangible assets, with a useful life of greater than one year and not considered a capital asset in accordance with the state’s capitalization policy in SAAM 30.20.20.

5030090

COP Non-Capitalized Assets General

Use to record amounts expended from Certificate of Participation (COP) funds for general capital assets with a useful life of greater than one year and not considered a capital asset not defined in accounts 5030100-503110. Prior to the fiscal year end, all assets purchased with COP funds must be capitalized.

5030100

COP Non-Capitalized Software

Use to record amounts expended from Certificate of Participation (COP) funds for purchased software or licenses of commercially available software, types of intangible assets, with a useful life of greater than one year and not considered a capital asset in accordance with the state’s capitalization policy in SAAM 30.20.20. Prior to the fiscal year end, all assets purchased with COP funds must be capitalized.

5030110

Non-Capitalized Computers & Related Hardware

Use to record amounts expended for computers and related hardware with a useful life of greater than one year.

Cost of Goods Sold (Used in Proprietary Funds Only)

Accounts 5030120-5030210 should be used only in proprietary funds to record the inventory cost incurred upon sale of purchased or produced merchandise held for resale. While colleges may purchase and sell goods in shops (automotive repair, welding, etc.) that are part of a training program in Fund 148, these goods should not be recorded as Cost of Goods Sold (COGS). These shops do not have a profit motive, but rather a training purpose.

Account Account Type Description

5030120

Net Cost of Goods Sold

Used to record amounts expended for the acquisition of merchandise purchased for resale, including purchase costs, freight-in costs, and inventory adjustments less returns and discounts. (For use by colleges not using itemized accounts 5030130 through 5030180.)

5030130

Cost of Goods Sold Purchases

Used to record amounts expended to acquire merchandise purchased for resale. (Colleges electing not to separately identify returns, freight costs, and discounts may record purchases net of these items.)

5030140

Cost of Goods Sold Returned Purchases

Used to record amounts recovered from total purchase costs for merchandise returned to the vendor.

5030150

Cost of Goods Sold Freight In

Used to record amounts expended to common carriers for delivery of merchandise purchased for resale by the college.

5030160

Cost of Goods Sold Freight Out

Used to record amounts expended to common carriers for return of merchandise purchased for resale by the college.

5030170

Cost of Goods Sold Discounts

Used to record amounts deducted by vendors from the total invoiced amount of merchandise due to prompt payment or cash payment by the college.

5030180

Cost of Goods Inventory Adjustments

Used to record to the increase or decrease the cost of goods sold due to inventory losses or gains recognized during the accounting period.

5030190

Cost of Goods Direct Labor

Used to record to the labor expended directly upon the materials comprising the finished product.

5030200

Cost of Goods Raw (Direct) Materials

Used to record to the cost of materials that represent an integral part of the finished product and can be included directly in calculating the cost of the product.

5030210

Cost of Goods Manufacturing Overhead

Used to record to the cost of indirect materials, indirect labor, and all other manufacturing expenses that cannot readily be direct charges to specific units, jobs, or products.

Capital Expenditures (Expenses)

Accounts 5040010- 5040670 should be used to record capital asset purchases as defined by the State’s capitalization policy in SAAM 30.20.20.

Account Account Type Description

5040010

Capitalized Furnishings & Equipment

Use to record amounts expended for furnishings and equipment not defined in the accounts below and considered a capital asset in accordance with the state's capitalization policy.

5040012

Capitalized IT Equipment

Amounts expended for information technology (IT) equipment considered a capital asset in accordance with the state's capitalization policy should be recorded using this account.

5040014

Capitalized Office Furnishings & Equipment

Use this account to record amounts expended for non-information technology furnishings and equipment considered a capital asset in accordance with the state's capitalization policy.

5040015

Buildings

Use this account to record the amounts expended for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use.

The amounts expended on contracts for construction, additions, alterations, and modernization of buildings including contracts for general, mechanical, and electrical costs, even though negotiated separately. Also, includes the cost of all change orders or contract extensions negotiated for the construction of the building. The amounts expended for equipment installed as an integral part of the structure, whether the building is purchased or constructed.

Does not include those items classified as equipment under accounts 5040010, 5040012 and 5040014 "Furnishings and Equipment".

5040030

Improvements Other than Buildings

This account should be used to record the amounts expended for the construction, addition, and/or alteration of improvements other than buildings and infrastructure such as: tunnel and utility systems; water and sewer systems; streetlights and signs; braces and retaining walls; parking facilities; shoreline protection projects; and leasehold improvements.

5040035

Land

This account should be used to record the amounts expended for the acquisition of land. Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition. Also includes indefinite land use rights acquired with the purchase of the underlying land.

5040040

Grounds Development

This account should be used to record the amounts expended for landscaping and other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes.

5040050

Architectural and Engineering

This account should be used to record the amounts expended for the services of architectural or engineering firms or individuals relating to the development and/or construction of a specific capital project.

5040060

Capital Planning

This account should be used to record the amounts expended for the purpose of planning or determining the feasibility of a specific capital project or projects.

5040070

Artwork and Historical Landmarks

This account should be used to record the amounts expended for the acquisition and maintenance of permanent works of art and historical artifacts.

5040080

Relocation Costs

This account should be used to record the amounts expended as reimbursement for personal moving costs associated with the relocation of either individuals or items associated with capital projects.

5040090

Capitalized Software

This account is used to record the amounts expended for purchased software or perpetual licenses of commercially available software, types of intangible assets, with a useful life of greater than one year and considered a capital asset in accordance with the state's capitalization policy.

5040100

Intangible Assets

This account is used to record the amounts expended for the purchase or construction of intangible assets considered a capital asset in accordance with the state’s capitalization policy. Examples of intangible assets include:

·        Patents, trademarks, copyrights

·        Land use rights having definite useful lives if the cost can be separately identified from the land purchase.

Does not include Software, account 5040090 or any intangible land use rights included in Land, account 5040035.

5040110

Other Capital Outlays

This account is used to record the amounts expended for capital projects not specifically identified in accounts 5040010 through 5040100.

5040120

Capitalized Computer Equipment and Related Hardware

Amounts expended for information technology (IT) equipment considered a capital asset in accordance with the state's capitalization policy should be recorded using this account.

5040130

Library Resources

The amounts expended for: the cost of maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; and other electronic resources purchased and cataloged for libraries.

Does not include items with a useful life less than one year, whether they are cataloged or not. 

5040132

Library Books

The amounts expended for: the cost of books and periodicals purchased and cataloged for libraries.

Does not include items with a useful life less than one year, whether they are cataloged or not.

Certificate of Participation Capital Expenditures (Expenses)

When assets are purchased with COP funds, accounts 5040140 through 5040275 should be used to record capital asset purchased as defined by the State’s capitalization policy in SAAM 30.20.20. Everything purchased with COP MUST be capitalized!

Account Account Type Description

5040140

COP Office Furnishings & Equipment

Use this account to record amounts expended for non-information technology furnishings and equipment purchased with COP funds.

5040142

COP Capitalized IT Equipment

Use this account to record amounts expended for information technology equipment purchased with COP funds.

5040144

COP Capitalized Office Furnishings & Equipment

Use this account to record amounts expended for capitalized non-information technology furnishing and equipment purchased with COP funds.

5040146

COP Capitalized Computer/Related Hardware

Amounts expended for information technology (IT) equipment considered a capital asset in accordance with the state's capitalization policy purchased with COP funds.

5040150

COP Library Resources

The amounts expended for: the cost of books, maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; and periodicals and other electronic resources purchased and cataloged for libraries using proceeds from a COP.

5040160

COP Land

This account should be used to record the amounts expended for the acquisition of land using COP funds. Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition. Also includes indefinite land use rights acquired with the purchase of the underlying land.

5040170

COP Buildings

Use this account to record the amounts expended for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use with COP funds.

The amounts expended on contracts for construction, additions, alterations, and modernization of buildings including contracts for general, mechanical, and electrical costs, even though negotiated separately. Also, includes the cost of all change orders or contract extensions negotiated for the construction of the building. The amounts expended for equipment installed as an integral part of the structure, whether the building is purchased or constructed.

5040190

COP Improvements Other than Buildings

This account should be used to record the amounts expended from COP funds for the construction, addition, and/or alteration of improvements other than buildings and infrastructure such as: tunnel and utility systems; water and sewer systems; street lights and signs; braces and retaining walls; parking facilities; shoreline protection projects; and leasehold improvements.

5040200

COP Grounds Development

This account should be used to record the amounts expended for landscaping and other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes using the proceeds from a COP.

5040210

COP Architectural and Engineering

This account should be used to record the amounts expended from COP funds for the services of architectural or engineering firms or individuals relating to the development and/or construction of a specific capital project.

5040220

COP Capital Planning

This account should be used to record the amounts expended for the purpose of planning or determining the feasibility of a specific capital project or projects using COP funds. 

5040230

COP Artwork and Historical Landmarks

This account should be used to record the amounts expended from the proceeds of COP funds for the acquisition and maintenance of permanent works of art and historical artifacts. 

5040240

COP Relocation Costs

This account should be used to record the amounts expended as reimbursement for personal moving costs associated with the relocation of either individuals or items associated with capital projects when funded by a COP. 

5040250

COP Capitalized Software

This account is used to record the amounts expended from COP fund for purchased software or perpetual licenses of commercially available software and other types of intangible assets. 

5040260

COP Intangible Assets

This account is used to record the amounts expended for the purchase or construction of intangible assets when purchased with the proceeds of a COP. Examples of intangible assets include

·        Patents, trademarks, copyrights

·        Land use rights having definite useful lives if the cost can be separately identified from the land purchase.

Does not include Software, account 5040090 or any intangible land use rights included in Land, account 5040035. 

5040270

COP Other Capital Outlays

This account is used to record the amounts expended from COP proceeds for capital projects not specifically identified in accounts 5040140 through 5040260. 

5040275

COP Lease Asset Acquisition

This account is used to record the amounts expended for the acquisition of an intangible right-to-use lease asset considered a capital asset in governmental-type funds. 

Expense Adjustments/Eliminations (GAAP)

The rules for Expense Adjustments/Eliminations (GAAP) only apply to capital projects in a proprietary fund with an appropriation index and SBCTC Project Number assigned by the State Board Capital Budget staff.

When capital projects are funded in allotted proprietary type funds (4xx-5xx), accounts 5040540 through 5040670 should be used to reclassify all capital expenses to capital assets (accounts 1120010 through 1121120). Capital asset accounts should be debited, and the following accounts should be credited. This should result in net zero capital expenses in these funds since proprietary funds should never end the year with capital expenses.

SAAM describes it this way: Expense adjustments are…used in allotted funds when a difference occurs in the GAAP and budgetary recording of an accounting event. For example, when purchasing a capital asset in an allotted enterprise fund, it is necessary to debit the appropriate capital asset account and credit cash or accounts payable. For budgetary accounting, it is also necessary to debit accounts 5040010 through 5040132 and/or 5040140 through 5040270 and credit this GL account.

Example 1

If the original entry was recorded as:

  • Dr Capital Expense
  • Cr Cash or Liability

Then the adjusting entry should be recorded like this:

  • Dr Capital Asset
  • Cr Proprietary Adjustment - Capital Expense

Example 2

If the original entry was recorded as:

  • Dr Capital Asset
  • Cr Cash or Liability

Then the adjusting entry should be recorded like this:

  • Dr Capital Expense
  • Cr Proprietary Adjustment - Capital Expense
Account Account Type Description

5040540

Proprietary Adjustment - Furnishings & Equipment

Use this account to reclassify amounts expensed for non-information technology furnishings and equipment purchased in proprietary type funds.

5040542

Proprietary Adjustment - Capitalized IT Equipment

Use this account to reclassify amounts expended for capitalized information technology equipment purchased in proprietary funds.

5040544

Proprietary Adjustment - Capitalized Office Furnishings & Equipment

Use this account to reclassify amounts expended for capitalized non-information technology furnishings and equipment purchased in proprietary funds.

5040546

Proprietary Adjustment - Capitalized Computer/Related Hardware

Used to reclassify amounts expended for information technology (IT) equipment considered a capital asset purchased in proprietary funds.

5040730

Expense Adjustment/Elimination SBITA Principal

Use this account to reclassify amounts expended for the principal on an agreement for the use of another entity’s subscription-based information technology asset in a proprietary fund.

5040740

Expense Adjust/Elimination SBITA Interest

Use this account to reclassify amounts expended for the interest on an agreement for the use of another entity’s subscription-based information technology asset in a proprietary fund.

5040750

Expense Adjust/Elimination SBITA

Use this account to reclassify amounts expended for the use of another entity’s subscription-based information technology asset in a proprietary fund.

50401550

Proprietary Adjustment - Library Resources

The amounts reclassified for: the cost of books, maps, and films formally cataloged by a library or audiovisual center; sound film strips, slide sets, prepared transparencies, and prerecorded audio or video recordings; and periodicals and other electronic resources purchased and cataloged for libraries in proprietary type fund.

50401560

Proprietary Adjustment - Land

This account should be used to reclassify the amounts expensed for the acquisition of land using proprietary funds. Includes: cost of acquiring land; clearing and grading costs; and the cost of razing buildings or other improvements acquired with land which were not intended for permanent use at time of acquisition. Also includes indefinite land use rights acquired with the purchase of the underlying land

5040570

Proprietary Adjustment - Buildings

Use this account to reclassify the amounts expensed for the acquisition of already constructed buildings including broker and appraisal fees, legal expenses, and repairs to put buildings in required condition for intended use in proprietary type funds. The amounts expensed on contracts for construction, additions, alterations, and modernization of buildings including contracts for general, mechanical, and electrical costs, even though negotiated separately. Also, includes the cost of all change orders or contract extensions negotiated for the construction of the building. The amounts expensed for equipment installed as an integral part of the structure, whether the building is purchased or constructed.

5040590

Proprietary Adjustment - Improvements Other than Buildings

This account should be used to reclassify the amounts expensed in proprietary type funds for the construction, addition, and/or alteration of improvements other than buildings and infrastructure such as: tunnel and utility systems; water and sewer systems; streetlights and signs; braces and retaining walls; parking facilities; shoreline protection projects; and leasehold improvements.

5040600

Proprietary Adjustment - Grounds Development

This account should be used to reclassify the amounts expensed for landscaping and other grounds development unrelated to a building or other facility for general aesthetic, weed control, or other purposes using the proceeds in proprietary type funds.

5040610

Proprietary Adjustment - Architectural and Engineering

This account should be used to reclassify the amounts expensed in proprietary type funds for the services of architectural or engineering firms or individuals relating to the development and/or construction of a specific capital project.

5040620

Proprietary Adjustment - Capital Planning

This account should be used to reclassify the amounts expensed for the purpose of planning or determining the feasibility of a specific capital project or projects in proprietary type funds.

5040630

Proprietary Adjustment - Artwork and Historical Landmarks

This account should be used to reclassify the amounts expensed in proprietary type funds for the acquisition and maintenance of permanent works of art and historical artifacts.

5040640

Proprietary Adjustment - Relocation Costs

This account should be used to reclassify the amounts expensed as reimbursement for personal moving costs associated with the relocation of either individuals or items associated with capital projects in a proprietary type fund.

5040650

Proprietary Adjustment - Capitalized Software

This account is used to reclassify the amounts expensed in proprietary type funds for purchased software or perpetual licenses of commercially available software and other types of intangible assets.

5040660

Proprietary Adjustment - Intangible Assets

This account is used to reclassify the amounts expensed for the purchase or construction of intangible assets in a proprietary type funds. Examples of intangible assets include: • Patents, trademarks, copyrights.• Land use rights having definite useful lives if the cost can be separately identified from the land purchase. Does not include Software, account 5040090 and 5040250 or any intangible land use rights included in Land, account 5040035 and 5040160.

5040670

Proprietary Adjustment - Other Capital Outlays

This account is used to reclassify the amounts expensed for capital projects not specifically identified in accounts 5040010 through 5040270.

5040710

Proprietary Adjustment - Leased Furnishings & Equipment - Principal

This account should be used to offset an appropriated expenditure for leased furnishings and equipment in a budgeted proprietary fund. The amount to be recorded would be the amount of the payment applicable to the principal. Refer to account 5081240 for rentals and leases for continued use of land and buildings, and structures, and to account 5081230 for software licenses and maintenance.

5040720

Proprietary Adjustment - Leased Buildings - Principal

This account should be used to offset an appropriated expenditure for leased land and/or buildings in a budgeted proprietary fund. The amount to be recorded would be the amount of the payment applicable to the principal. Refer to account 5081240 for rentals and leases for continued use of land and buildings, and structures, and to account 5081230 for software licenses and maintenance.

Account Account Type Description

5050003

Contracted Services Budgetary

 

5050019

Contracted Grant Services Budgetary

 

5050020

Payment for Direct Client Services

This account should be used to record amounts paid to providers under client service contracts entered into for professional, technical or other services, which will result in the delivery of direct services to individual clients. Client services include such items as medical and mental health treatments, and related transportation; job counseling and training and childcare.

For account 5050020 coding purposes, clients are student who have social, physical, medical, economic, or educational needs, for whom the college has statutory responsibility to serve, protect or oversee. Clients are individuals, unemployed workers, and including (but not limited to) students in institutions of higher education.

5050021

Intercollege Reimbursement Payment

This account should be used to record amounts paid under client service contracts entered into with another college (as a sub-recipient) in our system for the same purposes as account 5050020.

5050023

Payment to Providers < $25K

This account should be used to record the first $25,000 paid to sub-recipients under client service (per federal grant rules, indirect may only be claimed on the first $25K).

5050027

Payment to Providers > $25K

This account should be used to record the amounts over $25,000 paid to sub-recipients under client service (per federal grant rules, indirect may only be claimed on the first $25K).

5050030

Purchased Services

The amounts expended for contractual services provided to accomplish routine, continuing and necessary functions not otherwise specifically mentioned or included under ‘Goods and Services’ (accounts 5050070 - 5050170, 5060010-5060060, 5081090 – 5081260), or ‘Professional Service Contracts’ (5050040 – 5050165), or ‘Grants, Benefits, and Client Services’ (5020010 – 5020499 or 5050019 – 5050027, 5081395) ‘Architectural and Engineering Services’ (5040050, 5040210 or 5040610).

5050040

Management & Organizational Services

Management Services - The amounts expended for services that impact district or system policy, regulatory and business issues, or that have broad district or system-wide policy implications. Includes services that result in operational or managerial recommendations related primarily to business and policy processes. (Services related primarily to employee issues fall under Organizational Services.) Also includes services for program development, implementation, and coordination; program evaluation and/or external quality. Includes conduct of performance audits, business assessments, accreditation reviews, management studies, including studies requested by the Legislature, and feasibility studies with significant policy impact. Also includes services for project management, quality assurance and business process re-engineering related to the district’s business and policy responsibilities; risk management and loss prevention; mediation and arbitration. Organizational Services - Includes services with a primary focus on district organizational and human resource issues. Includes services to study, analyze or review the organizational structure, framework, or culture of the district, and/or services implementing the recommendations of such an organizational study or effort.

Also includes services that provide recommendations to management on enhanced efficiencies, productivity and process improvements related to employee functions and strategic planning within the district; quality control services related to employee responsibilities within the district; services to assist districts in developing strategies to improve communication or processes with staff and customers to implement an district’s mission and to gain a better understanding of employee issues/concerns; personnel investigations and mediation; and facilitation services. (Services related primarily to district business issues fall under Management Services.)

5050050

Legal and Expert Witness Services

This account should be used to record amounts expended for legal services and legal research and consultation by non-state employed attorneys, bond counsel, patent counsel, hearing examiners, etc. Expert witness contracts are for the purpose of providing expert testimony in litigation but may also include other services such as case consultation, research, and legal services. Does not include services for court reporters, legal aides or lay witnesses, which are classified as other contractual services under account 5050030.

5050060

Financial Services

The amounts expended for financial services, actuarial services, economic analysis, cost/benefit analysis, cost allocation, accounting, and financial audit services. Also includes investment management, cash management and stockbroker services. Does not include amounts expended for routine bookkeeping, bank fees, merchant services fees or investment management fees or for the state actuary, attorney general, or state auditor services.

5050070

Bank Fees

The amounts expended for bank fees.

5050080

Merchant Services Fees

The amounts expended for merchant services (‘percentage’ charges for each bank card transaction) fees.

5050090

Investment Fees

The amounts expended for routine investment fees. Does not include investment management, cash management and stockbroker services contract charges.

5050100

Computer and Information Services

The amounts expended for design, development, and/or implementation of district or system information technology (IT) systems; project management for systems; quality assurance on, or evaluation of IT systems; development of significant IT strategic plans; and business analysis related to the IT needs of a district or system. All expenditures charged to this account require State IT Purpose of ‘X’ or ‘Y’ (See State Purpose detail discussion create hyperlink). Also includes services to analyze, enhance, modify or implement computer systems or telecommunications systems; IT security analysis and security vulnerability assessments; business analysis of district or system IT system; disaster recovery planning services; and IT systems analysis. Does not include amounts expended for data processing charges or programming and data entry services, which are classified as other contractual services under 5050030 Purchased Services.

5050110

Social Research Services

The amounts expended for studies or services related to health care, behavioral science, criminal justice, education, medical issues, employment issues, community-based services or other social services. Includes services such as technical assistance on literacy programs; behavioral consultation for special needs students; implementation of work force legislation, etc. Includes educational services related to the district or system’s student population and development and enhancement of educational programs. Does not include client services whether paid directly to clients or providers/contractors of direct services to clients. Payments to clients are classified as accounts 5020030 – 5020401 and 5050010; contracts with providers/contractors who provide direct services to clients that are classified as client service contracts under as accounts 5050020, 5050023 and 5050027.

5050120

Technical Services

Amounts expended for studies or services related to transportation, traffic safety, commute programs, property appraisals; real estate services; historical research; archaeological and historic site surveys; aerial surveys, and photogrammetry; industrial safety and industrial hygiene services; hazardous and non-hazardous waste services; and seismic safety studies.

5050130

Marketing Services

This account should be used to record amounts expended for services to develop or implement a marketing or advertising plan or campaign; services related to marketing or promoting a district’s or system; public relations, market branding; media specialist and media relations services; and market research and development. Also includes public involvement and public outreach campaigns; development of market research and customer satisfaction surveys and/or assessment of survey results; conference coordination/planning/funding; fund raising; and related types of services.

5050140

Employee Training Services

The amounts expended for services for managerial training; employee counseling services; guest speakers for most types of functions; curriculum development for all types of training services; conversion to on-line courses; and development of tests and test questions and administration of testing when it includes evaluation of candidates or similar services. Does not include training provided directly to students or guest speakers for college courses or programs, which is classified as a client service contracts under accounts 5050020, 5050023 and 5050027. Does not include other training coded to accounts 5081100, 5081102 and 5081103 – Payments for Direct Client Services.

5050150

Recruiting Services

The amounts expended for the services performed by a professional search firm to assist in recruitment of a successful candidate to fill vacant positions in an agency. Does not include amounts paid to trade magazines, or newspapers for publishing open position announcements.

5050160

Other Personal Services

Used to record amounts expended for professional service contracts other than those described above, including insurance brokering, labor negotiations, development of test questions for professional licensing exams, acquisition development, safety audits, ergonomic evaluations, ADA evaluations, and creation of original works of art. Does not include training provided directly to college clients, which is classified under accounts 5081100, 5081102 and 5081103 – Payments for Direct Client Services.

5050165

Communication Services

The amounts expended for services to design, develop, and/or provide oversight of audio/video media productions, brochures, manuals, guidelines, newsletters, display exhibits, signs, posters, annual reports, etc.; technical writing/editing; speech writing; oral history writing; grant writing; graphic design services; development of communication strategies; and other related services to inform the public or other governmental agencies about a subject or issue. Expenditures charged to this account may require State IT Purpose of ‘X’ or ‘Y’ (See State Purpose detail discussion create hyperlink). Does not include services related to installation of computer system linkage and telecommunications systems, which are classified under account 5081260 - Communication Services.

Account Account Type Description

5060003

Utilities Budgetary

 

5060010

General Utilities

For colleges that do not wish to track by each type of utility service, this account is used to record expenditures for heating, cooling, electricity, water, sewer, and garbage services in college owned and/or leased facilities not obtained through the Department of Enterprise Services, where energy costs are not included as part of the monthly lease payments.

5060020

Water and Sewer Services

This account is used to record expenditures for water and sewer services in college owned and/or leased facilities not obtained through the Department of Enterprise Services, where utility costs are not included as part of the monthly lease payments.

5060030

Electricity Service

This account is used to record expenditures for electricity charges in college owned and/or leased facilities not obtained through the Department of Enterprise Services, where utility costs are not included as part of the monthly lease payments.

5060040

Natural Gas Service

This account is used to record expenditures for natural gas services in college owned and/or leased facilities not obtained through the Department of Enterprise Services, where utility costs are not included as part of the monthly lease payments.

5060050

Steam Service

This account is used to record expenditures for steam services in college owned and/or leased facilities not obtained through the Department of Enterprise Services, where utility costs are not included as part of the monthly lease payments.

5060060

Trash/Recycle/Hazardous Waste Services

This account is used to record expenditures for trash, recycle, hazardous waste services in college owned and/or leased facilities not obtained through the Department of Enterprise Services, where utility costs are not included as part of the monthly lease payments.

Account Account Type Description

5070003

Depreciation Budgetary

 

5070010

Proprietary - Depreciation Expense (Assets)

Expense that represents the portion of the expired service cost of capital assets during the accounting period for proprietary funds only. This account is used to record the amount of depreciation computed on capital assets owned by proprietary and trust fund type accounts. This account must be offset by an entry to the appropriate account 1100020 through 1121100, ‘Allowance for Depreciation…’

5070020

Proprietary - Amortization Expense (Assets)

Expense that represents the portion of the expired service cost of capital assets during the accounting period for proprietary funds only. This account is used to record the amount of amortization computed on capital assets owned by proprietary and trust fund type accounts. This account must be offset by an entry to account 1121120, ‘Allowance for Amortization-Intangible Assets’.

5070030

Amortization Premiums/Discounts

Used to record the expense that represents the portion of the amortization of premiums and/or discounts on debt or equity instruments, and amortization of deferred inflows and outflows related to debt refunding allocable to the accounting period in proprietary and trust funds only. This account must be offset by an entry to account 1121120, ‘Allowance for Amortization-Intangible Assets’.

5070040

Governmental - Depreciation Expense (Fund 997)

Expense that represents the portion of the expired service cost of capital assets during the accounting period. This account is used to record depreciation computed on capital assets owned by governmental fund types in the General Capital Assets Subsidiary Account only. This account must be offset by an entry to the appropriate account 1121040 through 1121100, ‘Allowance for Depreciation…’

5070050

Governmental - Amortization Expense (Fund 997)

Expense that represents the portion of the expired service cost of capital assets during the accounting period. This account is used to record amortization computed on capital assets owned by governmental fund types in the General Capital Assets Subsidiary Account only. This account must be offset by an entry to account 1121120, ‘Allowance for Amortization-Intangible Assets’.

5070060

Proprietary - Prior Depreciation

Expense that represents the portion of the expired service cost of capital assets a prior accounting period for proprietary funds and trust funds only. This account must be offset by an entry to the appropriate account 1100020 through 1121100, ‘Allowance for Depreciation…’

5070065

Proprietary – Change in Capitalization

The balance in this account represents the total immaterial book value of capital assets that are to be deleted from the records due to changes in the State’s capitalization policy proprietary and trust fund types only. This account must be offset by an entry to account 1121120, ‘Allowance for Amortization-Intangible Assets’.

5070070

Governmental - Capital Asset Adjust (Fund 997)

The balance in this account represents the difference between the cost of a capital asset and its accumulated depreciation when the asset is disposed of or written off in the General Capital Assets Subsidiary Account for governmental fund types only.

This entry would be used in conjunction with assets and allowance for depreciation:

·        Dr 5070070 Capital Asset Adjustment

·        Dr 1121xxx Allowance…

o    Cr 1121xxx Capital Asset…

50700780

Governmental – Amortization Expense (Fund 999)

The balance in this account represents the portion of the amortization of premiums and/or discounts on debt or equity instruments, and amortization of deferred inflows and outflows related to debt refunding allocable to the current accounting period. It is used only General Long-Term Obligations Subsidiary Account Only for governmental fund type activity only.

This entry would be used in conjunction with deferred outflows of COP refunding:

·        Dr 5070080 Amortization Expense

·        Cr 1200010 Deferred Outflows on COP Refunding

5080003 Other Expense Budgetary

Reporting Sub-Class: 5080000-5080999 Travel

Account Account Type Description

5080004

Travel Budgetary

 

5080010

Instate Subsistence/Lodging

The amounts paid for lodging and/or subsistence expenses incurred while traveling within the state's boundary on official state business, including lodging taxes.

5080020

Instate Air Transportation

Used to record the amounts paid for air transportation expenses incurred while traveling within the state's boundary on official state business.

5080030

Private Auto Mileage

This account should be used to record reimbursement for private car mileage incurred while traveling on official state business.

5080040

Other Travel Expenses

All other costs incurred while traveling on official state business. Includes, but is not limited to: prospective employee interview expenses; employee relocation expenses; rail, bus, ferry, shuttle, or taxi fares; tolls; rental cars; parking fees; stenographic services; telephone calls; and other miscellaneous expenses.

5080050

Out of State Subsistence/Lodging

The amounts paid for lodging and/or subsistence expenses incurred while traveling outside the state's boundary on official state business, including lodging taxes.

5080060

Out of State Air Transportation

Used to record the amounts paid for air transportation expenses incurred while traveling outside the state's boundary on official state business.

5080070

Motor Pool Services

The amounts expended for use of vehicles obtained from either the central or college-operated motor pools. The expenditures incurred may be for vehicles used on either a specific trip(s) or permanently assigned basis.

Reporting Sub-Class: 5081000-5081999 Other Expenses

Account Account Type Description

5081004

Other Expenses Budgetary

 

5081012

Inter-Fund Transfer of Salaries – Exempt Staff

Reallocation of salaries and wage expenditures for all employees/positions defined as exempt by chapter 41.06 RCW, by the Washington Personnel Resources Board and by the governing board of the institution excluding faculty, graduate assistants, students, and higher education other.

Account     Account Type

5000010  Exempt Executive

5000020  Exempt Managerial

5000030  Exempt Professional/Technical

5000040  Exempt Support Staff

5000050  Exempt Temporary

5000110  Classified PT Hourly (Non-Rep)

5081014

Inter-Fund Transfer of Salaries Faculty

Reallocation of salaries and wage expenditures for employees/positions whose primary responsibilities are teaching, research, public service, or a combination of these, including librarians and counselors designated as faculty.

Account     Description

5000060  Faculty Permanent FT

5000070  Faculty Permanent PT

5000080  Faculty Temporary FT

5000090  Faculty Temporary PT

5081016

Inter-Fund Transfer of Salaries Classified Staff

Reallocation of salaries and wage expenditures all classified employees/positions under the jurisdiction of the Washington Personnel Resources Board or college collective bargaining agreements.

Account     Description

5000100  Community College Classified

5000120  Technical College Classified

5081018

Inter-Fund Transfer of Salaries Students

Reallocation of salaries and wage expenditures all student employees including work-study students. Does not include graduate assistants or employees covered by Washington Personnel Resources Board or college collective bargaining agreements.

Account     Description

5000130  Higher Education Students

5000140  Work Study Students

5081019

Inter-Fund Transfer of Salaries Other Employees

Reallocation of salaries and wage expenditures all employees/positions not subject to other classifications.

5000180 Higher Education Other

5000190 Tech College Classified PT Hourly

5081020

Intra-Agency Transfer Benefits

Reallocation of employee benefits expenditures with the college. (May be used for either inter-fund or intra-fund).

5081030

Intra-Agency Transfer Professional Services

Reallocation of professional services expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081040

Intra-Agency Transfer Goods & Services

Reallocation of goods and services expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081050

Intra-Agency Transfer Travel

Reallocation of travel expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081060

Intra-Agency Transfer Capital Outlay

Reallocation of capital expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081062

Intra-Agency Transfer Equipment

Reallocation of equipment expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081070

Intra-Agency Transfer Grants – Direct Client Services

Reallocation of grant direct client benefits expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081072

Intra-Agency Transfer Grants – Tuition Assistance

Reallocation of grant tuition assistance expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081074

Intra-Agency Transfer Grants – Contracted Services

Reallocation of grant contracted services expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081080

Intra-Agency Transfer Debt Services

Reallocation of debt services expenditures within an agency. (May be used for either inter-fund or intra-fund).

5081090

Printing and Reproduction

Used to record amounts expended for contractual printing and reproduction, binding operations, and all common processes of duplication. Includes printed matter such as publications, books, pamphlets, and digital and scanned images.

5081100

Training

The amounts expended for the payment of tuition, fees, and/or other related expenses for employees. Includes:

·        Distance learning training options such as satellite, e-learning, and webcast training; and

·        Training provided incidental to the purchase of an asset but not included in the purchase price of the asset.

·        Nontaxable employee recognition and productivity awards of nominal economic value

Does not include:

·        Training and related services provided under account 5050140 - Employee Training Services.

·        Lodging or subsistence costs except where meals and/or lodging are included as an integral part of the fee.

·        Cash or cash equivalents, such as gift certificates, which are taxable and are to be reported under account 5020455 - Employee Recognition Awards.

5081102

Conferences/Registrations

The amounts expended for the payment of registration fees for employees attending conferences or conventions.

5081103

Dues/Membership Fees

Used to record amounts expended for individual and/or agency participation in associations, organizations, conventions, and the cost of subscriptions that accompany these memberships.

5081110

Equipment Rental

Used to record the amounts expended for the possession and use of furnishings and equipment (excluding travel expense rentals).

Refer to account 5081240 for rentals and leases for continued use of land and buildings, and structures, and to account 5081230 for software licenses and maintenance.

5081114

Equipment Rental/Leases ST

Used to record the amounts expended for the possession and use of furnishings, equipment (excluding travel expense rentals) when the expected use will be less than 12 months.

Refer to account 5081240 for rentals and leases for continued use of land and buildings, and structures, and to account 5081230 for software licenses and maintenance.

Excludes rentals recorded under 5081110 Equipment Rental.

5081115

Variable Lease Payments - Equipment

This account is used to record the amounts expended for that portion of leases and rentals based on usage such as clicks on copiers. The charges vary from month to month and should not be included in the lease valuation. See CLAM 50.30.10.5

5081116

Conference/Exhibit Meeting Space

Used to record the amounts expended for the temporary use of space for conferences and meetings. Refer to account 5081240 for rentals and leases for continued use of land and buildings, and structures, and account 5081230 for software licenses and maintenance.

5081120

Subscriptions

The amounts expended for subscriptions to newspapers, periodicals, and databases, and/or services providing informational reports.

Includes items purchased for use in college libraries that do not have a useful life greater than one year whether or not they are cataloged.

Does not include:

·        Subscriptions accompanying individual and/or agency memberships.

·        Subscription-based computing services coded to account 5081230.

·        Items purchased for use in college libraries that are cataloged and have a useful life greater than one year. These are classified as capital outlays and coded to 5040130, 5040132 or 5040150.

Revolving Fund and Other State Internal Service Payments

The following accounts (5081130 - 5081170) should only be used when paying for internal service charges from a state agency, primarily Department of Enterprise Services and the Office for Financial Management. Most of these charges are initially paid by the State Board and then distributed to the colleges at the end of the year through an allocation for revolving funds.

Account Account Type Description

5081130

Facilities Services

Used for charges by the Department of Enterprise Services for central services provided to colleges. Includes, but is not limited to, campus mail service, contract administration, and other fees charged by the Department of Enterprise Services.

Does not include motor pool charges which are classified under account 5080070 or personnel services which are classified under account 5081160.

5081140

Data Processing

Charges by state agencies for information technology services. Examples include computing services, hosting services, network services, web services, statewide systems (AFRS, HRMS, etc.), and planning and policy assessment by agencies such as the Department of Enterprise Services, the Office of Financial Management, and Consolidated Technology Services.

5081150

Attorney General Services

Charges by the Office of Attorney General for legal services.

5081160

Personnel Services

Charges by the Department of Enterprise Services and the Office of Financial Management  for services in connection with the appointment, training, promotion, transfer, layoff, recruitment, retention, classification, compensation, removal, discipline, labor relations, and welfare of state classified and higher education classified employees. 

5081170

Insurance (Revolving Funds Only)

Charges by the Department of Enterprise Services and the Office of Financial Management for liability, property, vehicle, fire, accident, including risk management except for state employee insurance benefits.

  • For "Insurance (Non-Revolving Fund Exp)" see 5081265

5081180 (Inactive)

Vehicle Maintenance

See 5081255

5081190

Audit Services

Charges by the Office of State Auditor for audit services.

5081200

Administrative Hearings

Charges by the Office of Administrative Hearings for hearings services.

5081210

Archives and Records Management Services

Charges by the Secretary of State for archiving, storage, and records management services.

5081220

OMWBE Services

Charges by the Office of Minority and Women's Business Enterprises for services.

5081230

Software Maintenance

Amounts expended for purchased software licenses, maintenance, and subscription-based computing services of commercially available software with a useful life of one year or less, including upgrades and/or maintenance agreements. Software licensing includes, but is not limited to, the right to use the software, support for the software, and upgrades. Also includes amounts expended for hardware and software subscription-based computing services where the agency does not own or possess an asset, but instead has an agreement to rent or lease a vendor’s product or service for a period of time. This includes, but is not limited to, cloud-based services such as Software as a Service (SaaS), Infrastructure as a Service (IaaS), and Platform as a Service (PaaS). All expenditures charged to this account require State IT Purpose of ‘X’ or ‘Y’ (See State IT Purpose detail discussion create hyperlink).

5081240

Rentals – Land and Buildings

The amounts expended for leases and rentals that do not meet the definition of right-to-use leases or lease-to-own (GASB 87) property owned by the Department of Enterprise Services and other state agencies, private landlords, and other public and non-profit entities.

This category includes land, buildings, and structures. Refer to account 5081116 for temporary use of space for conferences and meetings, and account 5081114 for rentals and leases for furnishings, equipment, and to account 5081230 for software licenses and maintenance.

5081245

Variable Lease Payments – Land and Buildings

This account is used to record the amounts expended for that portion of leases and rentals based on usage such as clicks on copiers or utilities on buildings. The charges vary from month to month and should not be included in the lease valuation. See CLAM 50.30.10.5.

5081250

Repairs and Maintenance

The amounts expended for the normal upkeep and restoration of buildings, structures, equipment, or other improvements. Includes expenditures to remodel, restore, and recondition which do not extend the useful life of the asset.

Also includes support and/or maintenance agreements on equipment, including hardware. Refer to account 5081230 for software licenses and maintenance.

5081255

Vehicle Maintenance

The amounts expended for the maintenance and operation of state-owned vehicles such as motor vehicles (cars, trucks, motorcycles, buses), watercraft (ships, boats, ferries), railed vehicles (trains, trams), aircraft (airplanes, helicopters), or other mobile machines that transport people or cargo. Includes, but is not limited to, such costs as gasoline, oil, tires, parts, and supplies.

5081260

Communication Services

The amounts expended for transmission of voice and data messages. This category includes: contractual charges for land lines, telephone, including wireless service, and facsimile services; letter postage; rental of post office boxes or postage meter machines and/or mailing machines; switchboard service charges; telephone installation costs; and internet access charges.

Also includes amounts expended for videoconferencing and data communication, such as data line costs, modems, routers, gateways, internet and other bundled service costs.

Expenditures charged to this account may require State IT Purpose of ‘X’ or ‘Y’ (See State IT Purpose detail discussion create hyperlink).

5081265 

Insurance (Non-Revolving Fund Exp)

The amounts expended for liability, property, vehicle, fire, accident, including risk management and self-insurance payments and all other forms of insurance except for state employee insurance benefits.

5081270

Proprietary Funds - Bad Debt Expense

Expense that represents the portion of receivable balances, recorded previously as revenue, which has now been determined to be uncollectible. Used only in in Proprietary and Trust funds.

5081390

RS & IC Remittance to SBCTC

This account is used by colleges to record the payment of Running Start & International Contract remittances to SBCTC.  2.5% of all Running Start Revenues and 3.0% of International Contract Revenues are remitted to SBCTC each month, to help support ctcLink costs.

5081395

SBCTC Grant Payments to Colleges

This account may be used to record reimbursements from other colleges in our system as general journal entry. Colleges should use the revenue account 4020120 to record reimbursements from other colleges.

5081400

Fraudulent Financial Aid

This account may be used to write off financial aid awarded to fraudulent students.  Colleges will write off the award from the fraudulent student account, but will still have to expense the cost.

Account Account Type Description
5100002 Non-Operating Expenditures/Expenses Budgetary  

Reporting Class: 5100000-5109999 Loss on Disposal

Account Account Type Description
5100003 Loss on Disposal Budgetary No accounts

Reporting Class: 5110000-5119999 Interest on Indebtedness

Account Account Type Description
5110003 Interest on Indebtedness Budgetary  
5110010 Debt Service Principal Used to record the amounts expended for the payment of principal on the various forms of indebtedness incurred by the state.
5110020 Debt Service Interest Used to record the amounts expended for interest on the various forms of indebtedness incurred by the state.
5110030 COP Lease/Purchase Principal The amounts expended for the payment of principal on COP (Certificates of Participation) lease/purchase agreements with the Office of State Treasurer.
5110040 COP Lease/Purchase Interest Used to record the amounts expended for interest on the various forms of indebtedness incurred by the state.
5110050 Other Debt Costs The amounts expended for other related charges on the various forms of indebtedness incurred by the state. Examples include costs of issuance, underwriter’s discount, and immaterial original issue discount. In proprietary fund type accounts, also includes immaterial amounts received for original issue premium.
5110060 Interest Expense The amounts expended for interest on the various forms of indebtedness incurred by the state. Does not include account 5110040 - COP Lease/Purchase Interest, 5110120 – Equipment Leases – Interest or 5110140 – Building Leases - Interest.
5110070 Prop - Original Issue COP Debt Costs Amounts expended in proprietary funds for other related charges on various forms of indebtedness. Examples include cost of issuance, underwriter’s discounts, and immaterial original issue discounts or premiums.
5110080 Prop - COP Debt Costs GAAP adjustment/elimination for debt costs expended in proprietary funds and capitalized as part of the capital asset.
5110110 Equipment Leases - Principal The amounts expended for the payment of principal on furnishings and equipment leases.
5110120 Equipment Leases - Interest The amounts expended for the payment of interest on furnishings and equipment leases.
5110130 Building Leases - Principal The amounts expended for the payment of principal on building leases.
5110140 Building Leases - Interest The amounts expended for the payment of interest on building leases.

Reporting Class: 5120000-5129999 Remittances

Account Account Type Description
5120003 Remittances Budgetary  
5120010 Non-Operating Building Fee Remittance Used to record the amounts paid to the State Treasurer for remitting of the Building Fee. This expense should be recorded in Fund 790 only during the fiscal year. In Period 133, the college must transfer the expense to Fund 060.
5120020 Non-Operating Innovation Fee Remittance Used to record the amounts paid to the State Treasurer for remitting of the Innovation Fee. This expense should be recorded in Fund 790 only during the fiscal year. In Period 133, the college must transfer the expense to Fund 561.
5120030 Non-Operating CTP Remittance (SBCTC Only) Used to record the amounts paid to the State Treasurer for remitting payments from companies for the Customized Training Program (CTP) revolving fund. This expense should be recorded in Fund 790 only during the fiscal year. In Period 133, the college must transfer the expense to Fund 11A.

Page Manager: slocke@sbctc.edu
Last Modified: 3/8/24, 8:51 AM

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