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ctcLink Accounting Manual | 10.40 Combination Edit Rules

10.40 Combination Edit Rules

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10.40.10.1 GAAP, GASB, State of Washington and ctcLink

 Since the community and technical college system is part of the state of Washington, it must follow Governmental Accounting Standards Board (GASB) guidance for the implementation of Generally Accepted Accounting Principles (GAAP) in state and local governments, state of Washington accounting and budgeting rules and State Board policies.

10.40.10.2 ChartField Combination Editing

Peoplesoft is designed to be used by various enterprise types and numerous countries and therefore has the flexibility to create rules which limit the combination of chartfield values allowed to meet most accounting standards.

Combinations of ChartField values can be edited to determine such things as which accounts are valid with which departments, funds or operating units. ChartField combination editing is used to maintain discipline over accounting entries to eliminate invalid entries.

Rules are either designed to be inclusive or exclusive.  Some rules state which combination of values are allowable, and all others are not allowable.  Other rules define the specific combinations of values which are not allowed (and therefore all others are allowed).

The combination rules established in ctcLink are designed to ensure the community and technical colleges follow guidance provided as noted above.

In describing the rules, we have attempted to provide a short title describing the rule followed by the rule name in parenthesis that will be displayed in the error message.

Each rule has an ‘anchor’ or field that triggers the rule. In the Required Fields (ALL_REQ) rule the anchor is the Account field.  Therefore, when the anchor field rule is violated, the following error should display immediately:

chartfield combination editing

 

When one of the non-anchor values of the Required Fields (ALL_REQ) rule is violated the following error message will be displayed:

Chartfield combination editing error

10.40.20.1 Required Fields (ALL_REQ)

Requires values in the following fields in all transaction lines:

  • Account (Anchor)
  • Operating Unit
  • Fund
  • Class
  • Department
  • State Purpose (IT Costs)

10.40.20.2 Fund-Appropriation Index Combos Required (APPROP1)

Requires Appropriation Index for all Fund Type 1 and Capital Project funds when any account is used.

The allowed fund/appropriation index combinations are updated each fiscal year based on values assigned by the state for the community and technical college system.

With appropriate permissions, colleges can view the ‘tree’ that controls the combinations allowed (Menu > Tree Manager > Tree Viewer > CE_APPROPRIATIONS) and selecting the current fiscal year.

fund appropriation index combos required

10.40.20.3 Certain Accounts Allowed By Fund Class (RSTRACC)

This an INCLUSIVE list of allowed use of certain accounts in specific funds.  All other uses of these accounts are not permitted. The anchor for this rule is ‘Account’.

This rule has four parts or sequences.

Sequence 1: Accounts Allowed In Fund 148, Class 042:

Account Description
4010020 Sales in Proprietary Funds
5030120 Net Cost of Goods Sold
5030130 COGS Purchases
5030140 COGS Returned Purchases
5030150 COGS Freight In
5030160 COGS Freight Out
5030170 COGS Discounts
5030180 COGS Inventory Adjustments
5030190 COGS Direct Labor
5030200 COGS Raw Materials
5030210 COGS Manufacturing Overhead

Sequence 2:  Only the following accounts:

Account Description
1040010 Prepaid Expenses
1120003 Capital Assets
1120004 Non-Depreciable Capital Assets
1120010 Land
1120020 Construction in Progress
1120030 Intngbl Assets Indef Life
1120040 Non-Depreciable Collections
1121004 Depreciable Capital Assets
1121010 Depreciable Infrastructure
1121020 Allow for Depr - Infrastructure
1121030 Buildings
1121040 Allowance for Depr - Buildings
1121050 Improvements Other than Bldgs
1121060 Allow-Depr - Impr Not Bldgs
1121070 Furnishings and Equipment
1121080 Allow-Depr - Furn and Equip
1121090 Library Resources
1121100 Allow-Depr - Library Resources
1121110 Intngbl Assets Definite Life
1121120 Allow-Amortizn-Intngbl Assets
1122003 Leased Capital Assets
1122010 Leased Asset - Land
1122020 Allow for Amort - Leased Land
1122030 Leased Asset - Buildings
1122040 Allow for Amort - Leased Building
1122070 Leased Asset - Furnishings & Equip
1122080 Allow for Amort - Leased Furnishings & Equip
4010020 Sales in Proprietary Funds
5030120 Net Cost of Goods Sold
5030130 COGS Purchases
5030140 COGS Returned Purchases
5030150 COGS Freight In
5030160 COGS Freight Out
5030170 COGS Discounts
5030180 COGS Inventory Adjustments
5030190 COGS Direct Labor
5030200 COGS Raw Materials
5030210 COGS Manufacturing Overhead
5070010 Prop - Depreciation Exp (Assets)
5070020 Prop - Amortization Exp (Assets)
5070030 Amortization Premiums/Discounts
5070060 Prop - Prior Depreciation
5070065 Prop - Change in Capitalization
5081270 Prop - Bad Debt Expense

Are allowed in these funds:

Fund Description
440 Store
443 Central Data Processing
444 Central IT Services
448 Printing Fund
450 HE Other Facilities
460 Motor Pool
522 Associated Students
524 Bookstore
528 Parking
569 Food Service
570 Other Auxiliary Ente
573 Housing & Food

But not with class 221 (or allowed in all classes except for 221).

Sequence 3: The following accounts are only allowed in Fund 997 with Class 211:

Fund Description
1120003 Capital Assets
1120004 Non-Depreciable Capital Assets
1120010 Land
1120020 Construction in Progress
1120030 Intngbl Assets Indef Life
1120040 Non-Depreciable Collections
1121004 Depreciable Capital Assets
1121010 Depreciable Infrastructure
1121020 Allow for Depr - Infrastructure
1121030 Buildings
1121040 Allowance for Depr - Buildings
1121050 Improvements Other than Bldgs
1121060 Allow-Depr - Impr Not Bldgs
1121070 Furnishings and Equipment
1121080 Allow-Depr - Furn and Equip
1121090 Library Resources
1121100 Allow-Depr - Library Resources
1121110 Intngbl Assets Definite Life
1121120 Allow-Amortizn-Intngbl Assets
5070040 Govt - Depreciation Expense (997)
5070050 Govt - Amortization Expense (997)
5070070 Govt - Capital Asset Adjust (997)

Sequence 4: These accounts re allowed in all classes except 221

Account Description
4000010 Tuition & Fees
4000020 Resident Tuition
4000030 International Tuition
4000040 Non-Resident Tuition
4000100 Tuition & Fee Waiver
4000199 Waiver Error

Are allowed in these funds:

Fund Description
060 CTC Cap Project
149 Operating Fees
522 Associated Students
561 CTC Innovation
860 Institutional Financial Aid Fund

10.40.20.4 Certain Accounts Not Allowed By Fund Class (RSTRACCTS2)

This rule prevents the entry of certain accounts with certain funds.  The accounts listed are NOT allowed with these funds. It has two parts or sequences.

Sequence 1 DOES NOT allow these accounts:

Account Description
4020020 Interagency Reimb Salaries
4020030 Interagency Reimb Benefits
4020040 Shared Leave Reimb
4020050 Interagency Reimb Contracts
4020060 Interagency Reimb Goods/Service
4020070 Interagency Reimb Travel
4020080 Interagency Reimb Equipment
4020090 Interagency Reimb Comp Equip
4020100 Interagency Reimb Grants
4020110 Interagency Reimb Debt Svc
5110010 Debt Service Principal
5110030 COP Lease/Purchase Principal
5110110 Equipment Leases - Principal
5110130 Building Leases - Principal

In these funds:

Fund Description
440 Stores
443 Data Processing
444 Central IT Services
448 Printing
450 Other Facilities
460 Motor Pool
522 Associated Students
524 Bookstore
528 Parking
569 Food Service
570 Other Auxiliary Enterprises
573 Housing & Food

Sequence 2 DOES NOT allow these accounts:

Account Description
4030140 Interfund Transfer In
4030150  Interfund Transfer Out

In these funds:

Fund Description
001 State General
057 State Building Construction Fund
060 CC Cap Project Fund
149 Operating Fees Fund
253 Education Const Fund
357 Gardner-Evans Construction Fund
489 Pension Funding
561 CTC Innovation
790 Comm Coll Clearing
840 Agency
08A Ed Legacy Trust Fund
11A Customized Trng Prog
23N Model Toxics Control Capital
24J Workforce Educ Investment Fund
26C Climate Commitment Fund
26V Capital Community Assistance
997 Gen Fixed Asset Subsid Acct
999 Gen L-T Obligation Subsid Acct

10.40.20.5 System-Wide Fund-Class-Departments (BANK_CASH)

Limits the Fund, Class & Department combinations allowed for the following departments:

Department Fund Class Purpose
98019 846 271 FA Payable - Recon
98099 148 285 Conversion Charges only
  790 285 Conversion Charges only
  841 285 Conversion Charges only
98209 790 285 Interunit Default Suspense
  841 285 Interunit Default Suspense
98219 145 182 F&A - Indirect
  146 182 F&A - Indirect
98349 790 285 AR On Account
  841 285 AR On Account
98489 790 285 Bank Cash Pre-Reconciliation
  841 285 Bank Cash Pre-Reconciliation

 

10.40.30.1 Certain Accounts Allowed in Fund 149 (FND149ACCT)


Accounts allowed in fund 149

This combo edit rule limits the accounts allowed in Fund 149. It uses a tree node in the CE_ACCOUNTS tree to define the allowed accounts:

Account Account Numbers
All Asset Accounts 1000002 - 1999999
All Liability Accounts 2000002 - 2999999
All Equity Accounts 3000002 - 3999999
Specified Revenue Account:  
Tuition 4000010 - 4000120
Waivers 4000100 – 4000190
Interagency Reimbursements 4020020 - 4020120
Investment Income 4030120 & 4120010
Interfund Fund Transfer In 4030140
Expenditure Accounts 5000000-5999999

10.40.30.2 Accounts Not Allowed in Proprietary Type Funds Rules (INVRULFDAC)

This rule prohibits the use of interagency/Intercollege reimbursement accounts (50813xx accounts) in proprietary type funds. 

The following accounts:

Account Description
5081310 – 5081395 Interagency/intercollege reimbursement accounts

Are not allowed in the following funds:

(limited by the funds listed in the Proprietary Funds node of the Combo Fund Type tree):

Fund Description
440 Central Stores
443 Central Data Processing
448 Printing Fund
450 HE Other Facilities
460 Motor Pool
522 Associated Students
524 Bookstore
528 Parking
529 Food Service
570 Other Auxiliary Enterprises
573 Student Housing

10.40.30.3 Fund 149/999 Account Restrictions (FUND_ACCT)

This rule defines which accounts are allowed in Fund 149 and Fund 999.

Sequence 1

This rule uses the Fund 149 node of the CE_ACCOUNTS tree to define allowed accounts. In Fund 149 only the following accounts are permitted:

Account Type Account Numbers
Asset Accounts 1000000 through 1200020
Liability Accounts 2000000 through 2140200
Equity Accounts 3000000 through 3100230
Revenue Accounts

4000010 through 4000120 Tuition & Fees

4000190 - CARES Write-Off

4000199 - Waiver Error

4020020 - 4020120 Interagency Reimbursement

4030120 - Interest Revenue

4030140 – Interfund Transfer In

4120010 – Investment Interest

Expense Accounts 5000000 – 5900099

Sequence 2

This rule uses the Fund 999 node of the CE_ACCOUNTS tree to define allowed accounts. In Fund 999 only the following accounts are permitted:

Asset Accounts:   

Liability Accounts: 2001010 – 2001040 S-T Installment Liabilities

Account Type Account Numbers
Asset Accounts 1110030 through 1110040 Debt Service
Liability Accounts

2020010 – 2020030 S-T Leave Liabilities

2050010 – 2050200 S-T Lease Liabilities (inc COPs)

2100010 – 2100030 L-T Leave Liabilities

2130040 – 2130100 L-T Other Liabilities (inc COPs)

2140010 L-T Installment Liabilities

2140100 – 2140200 L-T Lease Liabilities

 

10.40.40.1 Local Capital Projects Fund-Appr Index-Class Combo (CLS_FND_AI)

The correct appropriation index must be used when class code 221 is used in the funds listed below. Capital project entries in local funds must use the correct appropriation index when using Class Code 221. This rule also requires Class 221 to be used when a capital appropriation (R1x) used in the listed local funds.

When Class Code 221 and Appropriation Index R1x must be used for ALL accounting entries for local capital projects in local proprietary funds:

Fund Class Code Appropriation Index
522 – Services & Activities Fund (S&A) 221 R12
524 – Bookstore 221 R14
528 – Parking 221 R18
569 – Food Service 221 R19
570 – Other Auxiliary 221 R17
573 – Student Housing 221 R13

And for capital projects in Funds 145 and 147.

Fund Class Code Appropriation Index
147 – Local Capital Projects 221 R10
145 – Grants  221 R15

An appropriation index is not required to be used with any accounts in any other local funds.

10.40.40.2 Grant Funded Capital Projects (RXX)

In most circumstances Fund 145 requires the use of Class beginning with 1 and without an Appropriation Index.  When a college receives grant funds to be used for a capital project, Fund 145 must use Appropriation R15 with Class 221 (used for all local capital projects).

10.40.40.3 Fund Project Combinations Required (FND_PRJ)

Requires the following funds to always use a Project ID (in addition to other required fields:

Fund Description
057 St Bldg Contr Fund
060 CTC Cap Project
145 Grants
147 Local Capital Projects
253 Education Const Fund
357 Gardner-Evans Constr
23N Model Toxics Control Capital
26C Climate Commitment Fund
26V Capital Community Assistance

The PC Business Unit is required to select/enter a Project ID.  When a Project ID is entered the Activity and Analysis Type (An Type) are also required.  When PC Business Unit is entered in the transaction, the Project, Activity and Analysis Type are also required.  A pop up message will indicate fields that must be completed.

10.40.40.4 Projects Not Allowed in Fund 146 (FUND146)

Other than the funds noted above, projects are allowed but not required.

However, projects are prohibited in Fund 146.  This rule was created because the college system wanted to be able to record some grants and contracts without a project.  If a college wishes to use a project with a grant or contract, Fund 145 should be used.

10.40.50.1 Building/Innovation Expense Prohibited (Z60-Z61)

Fund 060 Appropriation Index Z60 and Fund 561 with Appropriation Index Z61 are prohibited from recording expenses (accounts like 5xxxxxx).

This rule prohibits expenses in the following Fund Appropriation Index combinations since these Fund-AIs are intended for recording tuition revenue and remitting the funds to State Treasurer only:

  • 060-Z60 Building Fee
  • 561-Z61 Innovation Fee

10.40.50.2 Subsidiary Accounts Required (SUBS_ACCT)

This rule requires a subsidiary value (Due to/Due From) when a receivable or payable is recorded due to another fund, college or state agency.

The following accounts:

Account Description
1010170 Due From Other Funds Intern ST
1010180 Due From Other St Agencies ST
1100030 Due From Other Funds Intrnl LT
2012040 Due to Other Funds Internal ST
2012050 Due to Other State Agencies ST
2130030 Due to Other Funds LT
4030140 Interfund Transfer In
4030150 Interfund Transfer Out

Then a value is required in the Subsidiary field.  The allowable values are provided using the drop-down list.  Subsidiary values are in the following format:

  1. Interfund Transactions – fff000 where ‘fff’ equals the 3-digit fund.
  2. Intercollege Transactions – 6990cc where ‘cc’ equals the last two digits of the college agency code. For example, if Yakima Community recorded an intercollege transaction with Skagit, Yakima would use 699074. At the same time Skagit would use the opposite Due To/From with 699091 in the subsid field.
  3. Interagency Transactions – aaaacc where ‘aaaa’ equals the 4-digit state agency value and ‘cc’ equals the last two digits of the college agency code. For transaction between the Student Achievement College (agency # 3400) and Peninsula College (agency # 0665) Peninsula College would use subsid 340065.

10.40.50.3 Restrict Government Funds in Asset Management (AMFNDS)

Governmental funds should not be allowed in Asset Management - fund should always be 997, no approp and class 211 for all governmental assets.  This rule defines the valid funds, appropriation index, class and account.

Sequence 1

This sequence/part of the rule allows all accounts to be used with class 221 only, without an appropriation index in Fund 997 only.

Sequence 2

This sequence/part of the rule allows the following funds (using the AMFUNDS NON-STATE node of the CE_FUNDS tree:

Fund Description
440 Store
443 Central Data Processing
444 Central IT Services
448 Printing Fund
450 HE Other Facilities
460 Motor Pool
522 Associated Students
524 Bookstore
528 Parking
569 Food Service
570 Other Auxiliary Enterprises
573 Housing & Food

To use the appropriation indexes (using the ALL_APPROPS node of the CE_APPROPRIATONS tree) and to use no appropriation (using the NO_APPROPS node of the CE_APPROPRIATONS tree) to limit the appropriations allowed in Asset Management.

10.40.50.4 Fund 444 – Only State Board (FUND444-NA)

This rule prohibits colleges from recording any entries in Fund 444 since this fund is to be used only by the State Board.

10.40.60.1 HCM Departments (HCM_DEPTS)

This rule prohibits the use of HCM departments in the general ledger (HCM departments are used to define organization personnel structure). It uses the CE_OPER_UNIT tree which includes ALL college Operating Units as the anchor.

The HCM_DEPTS tree defines departments (98500-99999) NOT allowed to be used in the general ledger.

 


10.30.65 State Purpose - IT Costs  <<  10.40  >>  20 State Operating Budget

Page Manager: slocke@sbctc.edu
Last Modified: 5/21/24, 5:54 PM

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