20.10.30 Fund and Appropriation Code Setup
After a biennial or supplemental budget has been passed by the Legislature and signed by the Governor, OFM will create an Expenditure Authority Schedule (EA Schedule) for each agency. The EA Schedule is a listing of amounts appropriated in the enacted budget plus amounts for certain non-appropriated funds.
EA codes (also known as appropriation codes) are used to show the maximum expenditure amount (expenditure authority) for items in each fund. If there are new items in a budget, new fund or appropriation codes may be added to the EA Schedule. Also noted is information such as whether the spending limit is a biennial or yearly limit and whether the appropriation is a proviso.
In addition to fund sources that can be used for general purposes, the Legislature regularly approves appropriations that place conditions and limitations on the use of the funds. These appropriations are called provisos. In most instances each proviso is assigned a distinct appropriation code in the EA Schedule.
The codes for funds and appropriations are created by OFM.
Appropriation Index codes, which are a subset of each Appropriation code, are created by the State Board. The Appropriation Index code may or may not be the same as the Appropriation code.
Based on information in the EA Schedule, Operating Budget staff in cooperation with Accounting staff develop the complete list of funds, appropriations and appropriation indexes to be set up in ctcLink and the state financial system to allow the recording of expenditures.
New appropriations indexes are added and expiring appropriation indexes are inactivated as needed each fiscal year. See CLAM 10.30.25 ctcLink Appropriation Index documentation.
Last Modified: 3/16/23, 4:36 PM