20.20.40 Appropriations and Allotments
Although the state develops a biennial operating budget, colleges develop fiscal year budgets; in part, due to the Legislature normally approving a supplemental budget mid-biennium with either new funding or a reduction in funding.
Therefore, colleges receive the allocation schedule to complete the final budgets when the following has occurred:
- The Legislature (including the Governor) has approved the final budget for the fiscal year, and
- The State Board Operating Budget staff have received all appropriation information from OFM, and
- State Board Operating Budget staff have processed the allotment of state funds to college districts according to the current allocation process.
Colleges regularly receive operating allocation information from the State Board Operating Budget department. The report provides information on amounts by state fund and appropriation plus other more detailed information.
Figure 1 Example: Fiscal Year Allocation #1 Fund Summary
Figure 2 Example: Fiscal Year Initial Allocation Provisos
State Board Accounting and Business Services staff receive a raw data file containing the amounts by district, fund and appropriation index. This information is uploaded into ctcLink by business unit, fund and appropriation is account using account 9000001 – State Operating Allocation.
To allow colleges to monitor its spending against state allocations SMARTER reports were created:
Description: #210 - Overspent Op Fund 1-132
Last Modified: 3/16/23, 4:35 PM