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ctcLink Accounting Manual | 10.30.25 Appropriation Index

10.30.25 Appropriation Index

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An appropriation is the legal authority to spend on behalf of the state for prescribed purposes an amount not to exceed authorized limits. An appropriation code, assigned by the Office of Financial Management during the budget process, identifies each legislative authorization. Appropriation codes are numeric or alphanumeric. Occasionally appropriations are referred to as an Expenditure Authority1 (SAAM 75.50.10). Appropriations are not used in ctcLink but are crosswalked to the correct appropriation from other chartfield values.

1Legislative permission for agencies to disburse moneys or accrue liabilities during specific fiscal periods, up to specified amounts, from specific accounts whether appropriated or non-appropriated.

Appropriated funds (see CLAM Section 10.20.30.c, Fund Classification Matrix) are subject to the appropriation process. Generally, legislature approval applies to all state funds including capital projects and major local capital projects (see CLAM Capital Budget Section 30).

An appropriation may be classified as operating or capital (appropriation character type). Operating appropriations are for ongoing programs, and capital appropriations are for acquisition, renovation or construction of capital assets. See also SAAM 75.50.

The appropriation index is a system-defined three-character code in ctcLink representing the fund and appropriation code. Appropriation indexes are assigned by the SBCTC. For local and non-appropriated funds, the appropriation index is generally the same as the fund code. OFM will assign different appropriations to each year of the biennium.  However, in ctcLink, generally, the appropriation index remains the same but it is converted/crosswalked to the correct AFRS appropriation. The following table depicts examples of Appropriation Index codes:

Type Fund Biennial Year Appropriation AFRS Appr Index Appr Index
State Operating 001 1 011 011 101
State Operating 001 2 012 012 101
State Capital 057 1/2 U99   U99
Local Operating 145 1/2 Z98 145  
Local Capital 147 1/2 Z99 R10 R10
Local Operating 522 1/2 Z98 522  
Local Capital 522 1/2 Z99 R12 R12

Do not be confused by the label in ctcLink. The project inadvertently labeled the field ‘Appropriation’ when it should have been labeled ‘Appropriation Index’.

Follow this path: Navigator > Set Up Financials/Supply Chain > Common Definitions > Design ChartFields > Define Values > ChartField Values > Appropriation Index for a current list of appropriation index (notice the original field name in Peoplesoft was "Product").

 Screen shot of input fields in ctcLink showing line that reads Enter any information you have and click Search. Leave fields blank for a list of all values. Title of Product is highlighted in yellow and so is the Field Label Appropriation Index

Allocations made by the state legislature in the budget process are assigned an appropriation code by OFM. The appropriation for operating funds is generally different in the first and second year of the biennium. For instance, the general operating allocation for year one of the biennium will be Fund 001, Appropriation 011. In year two, it will be Fund 001, Appropriation 012.

Several operating funds retain the same appropriation and appropriation index in both years of the biennium (see items highlighted in yellow and marked true for screen readers below).

For ease of use, the appropriation index for both years of the biennium remain the same in ctcLink, and the appropriation reported to AFRS is cross-walked in the second year of the biennium to the OFM-assigned code. This makes account maintenance for state-funded activities easier in ctcLink, and reduces errors. For instance, if the fund/appropriation in the first year of the biennium is 001-011, and in the second is 001-012, the appropriation index code used in ctcLink will be 101 in both years. ctcLink contains tables that cross-walk information to report correctly in AFRS.

Here is an example of the Appropriation Index table prepared by the Operating Budget team:

Biennium
General Fund State
Blank AFRS - Biennium Yr 1 ctcLink - Biennium Yr 1 AFRS – Biennium Yr 2 ctcLink Biennium Yr 2
Application Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index
Operating Base and Earmarks 001 011 101 001 011 101 001 012 201 001 012 101

Provisos:

Worker Retraining

001 AC1 123 001 AC1 123 001 AC2 223 001 AC2 123

Aerospace Center of Excellence

001 BA1 BA1 001 BA1 BA1 001 BA2 BA2 001 BA2 BA1

Student Achievement Initiative

001 BD1 BD1 001 BD1 BD1 001 BD2 BD2 001 BD2 BD1

College Affordability Program

001 BG1 BG1 001 BG1 BG1 001 BG2 BG2 001 BG2 BG1

Fabrication Wing Training Program

001 BJ1 BJ1 001 BJ1 BJ1 001 BJ2 BJ2 001 BJ2 BJ1

M.E.S.A.

001 BK1 BK1 001 BK1 BK1 001 BK2 BK2 001 BK2 BK1
Seattle Central Expansion

 

001 BP1 BP1 001 BP1 BP1 001 BP2 BP2 001 BP2 BP1
Guided Pathways 001 CA1 CA1 001 CA1 CA1 001 CA2 CA1 001 CA2 CA1
Wenatchee Wildfire Prevention Program 001 CG1 CG1 001 CG1 CG1 001 CG2 CG2 001 CG2 CG1
I-BEST 001 CK1 CK1 001 CK1 CK1 001 CK2 CK2 001 CK2 CK1
North Seattle College Opportunity 001 CN1 CN1 001 CN1 CN1 001 CN2 CN2 001 CN2 CN1
Highline Federal Way Initiative 001 CQ1 CQ1 001 CQ1 CQ1 001 CQ2 CQ2 001 CQ2 CQ1
Peninsula College Annual Cohort 001 CS1 CS1 001 CS1 CS1 001 CS2 CS2 001 CS2 CS1
South Seattle Labor Education/Research 001 CT1 CT1 001 CT1 CT1 001 CT2 CT2 001 CT2 CT1
Behavior Health Workforce Credentialing 001 DA1 DA1 001 DA1 DA1 001 DA2 DA2 001 DA2 DA1
Everett CC Semiconductor-Electronics 001 DE1 DE1 001 DE1 DE1 001 DE2 DE2 001 DE2 DE1
Job Skills Program 

001 DF1 DF1 001 DF1 DF1 001 DF2 DF2 001 DF2 DF1
Olympic Reentry Navigator  001 EA1 EA1 001 EA1 EA1 001 EA2 EA2 001 EA2 EA1
Curriculum Review 001 EB1 EB1 001 EB1 EB1 001 EB2 EB2 001 EB2 EB1
Running Start Data 001 EC1 EC1 001 EC1 EC1            
Prison to Postsecondary 001 ED1 ED1 001 ED1 ED1 001 ED2 ED2 001 ED2 ED1
College Students Homeless 001 EE1 EE1 001 EE1 EE1 001 EE2 EE2 001 EE2 EE1
Menstrual Products 001 EF1 EF1 001 EF1 EF1            
Diversity/Higher Education 001 EG1 EG1 001 EG1 EG1 001 EG2 EG2 001 EG2 EG2
Biennium
General Fund Federal
Blank AFRS - Biennium Yr 1 ctcLink - Biennium Yr 1 AFRS – Biennium Yr 2 ctcLink Biennium Yr 2
Application Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index
GEER (1-time) 001 7YO 7YO 001 7YO 7YO 001 7YO 7YO 001 7YO 7YO
Biennium
Educational Legacy Trust Account
Blank AFRS - Biennium Yr 1 ctcLink - Biennium Yr 1 AFRS – Biennium Yr 2 ctcLink Biennium Yr 2
Application Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index
Operating Base and Earmarks 08A 3E0 3E0 08A 3E0 3E0 08A 3E0 3E0 08A 3E0 3E0

Provisos:

Job Skills Program

08A 430 430 08A 430 430 08A 430 430 08A 430 430
Biennium
CTC Capital Projects Account
Blank AFRS - Biennium Yr 1 ctcLink - Biennium Yr 1 AFRS – Biennium Yr 2 ctcLink Biennium Yr 2
Application Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index
Alt Finance Project Debt Service 060 BA0 BA0 060 BA0 BA0 060 BA0 BA0 060 BA0 BA0
Biennium
Workforce Investment Account
Blank AFRS - Biennium Yr 1 ctcLink - Biennium Yr 1 AFRS – Biennium Yr 2 ctcLink Biennium Yr 2
Application Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index Fund Appr Appr Index
Compensation and Central Services 24J 010 011 24J 010 011 24J 010 011 24J 010 011
Salary and Expenses
Compensation and Student Support
24J 050 051 24J 050 051 24J 050 051 24J 050 051
Guided Pathways 24J 070 071 24J 070 071 24J 070 071 24J 070 071
Nurse Educator Salaries 24J 090 091 24J 090 091 24J 090 091 24J 090 091
High Demand Faculty Salaries 24J 110 111 24J 110 111 24J 110 111 24J 110 111
Career Launch Enrollments 24J 150 151 24J 150 151 24J 150 151 24J 150 151
High Demand  Enrollments 24J 170 171 24J 170 171 24J 170 171 24J 170 171
Emergency Assistance 24J 190 191 24J 190 191 24J 190 191 24J 190 191
Equity and Access to Higher Education 24J 1A0 1A1 24J 1A0 1A1 24J 1A0 1A1 24J 1A0 1A1

Capital funds retain the same appropriation and appropriation index for the life of the project.

Capital projects are funded through state funds (primarily 057, 060) or local funds (147 or proprietary funds). Each approved project is assigned a project number by OFM, a different project number, appropriation and appropriation index (these are usually the same value) are assigned by the State Board.

In ctcLink the college must use the SBCTC assigned project number and the appropriation index all transactions.  These values will then be crosswalked to AFRS for state reporting purposes.

The Capital Budget team maintains an online system (CapTrack) allowing colleges to easily reference and monitor each capital project.  Below is an example of an allocation schedule:

OFM Project SBCTC Project Fund Appropriation Description Approp Reapprop Unallotted Reserve Allocations
30001149 M352 147 R10 Student Recreation Center (COP) (FM13 reapprop) 35,000,000.00 0.00 35,000,000.00
20082705 M432 147 R10 Local Cap. Contrib. to STEM building Res. 17-01-04 (FM13 reapprop) 157,005.02 0.00 157,005.02
30000135 N266 057 U95 North County Satellite (Design) (BI2123 reapprop) 5,276,980.00 4,900,179.00 376,801.00
40000171 P093 060 A14 Greenhouse (140-Grh; UFI A05797) - Replace the failed roofing (FCS R03) (BI1921 postponed) 48,000.00 0.00 48,000.00
40000169 P209 060 A13 Parent Education (140-PAR; UFI A03762) - Replace three air handler units (FCS F13) (BI1921 postponed) 294,000.00 0.00 294,000.00
40000112 P321 057 A09 College - Guided Pathways Program Space Improvements (Multiple) (BI2123 reapprop) 127,088.44 0.00 127,088.44

 


10.30.20 Funds  <<  10.30.25  >>  10.30.30 Class Codes

Page Manager: slocke@sbctc.edu
Last Modified: 3/12/24, 3:29 PM

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