ctcLink Accounting Manual | 60 SMARTer Processes

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60 Month/Quarter/Year End Processes 

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60.10 SMARTer

SMARTer should be used regularly (monthly, quarterly and year-end) during the fiscal year to identify errors that could and should be corrected immediately. This will reduce college staff effort at year-end. Therefore, its use at year-end is required.

A version of SMARTer (Standard Monthly Analysis and Review of Transactions enterprise reporting) has been used by the college system for more than 30 years (originally called SMART). SMARTer is designed to analyze accounting data according to limited specific criteria. It does not — and is not intended to — check all areas of accounting concern. 

60.10.10 SMARTer Overview

All queries are in the “SMARTer” Query Folder in ctcLink. To access the queries, go to  Menu > Reporting Tools > Query > Query Viewer. Change the “Search By” to ‘Folder Name’ and enter ‘SMARTER’ in the begins with field and click ‘Search’:

 

As of FY2025, 39 SMARTER queries exist (some are variants of the primary query).

The Query naming convention is QFS_GL_QA_”Number of SMART Query”_”Brief Description”.

The queries should be run in HTML mode. Scheduling should only occur if ‘time-out’ happens. Recurring scheduling is not recommended.

A “from” and “to” period can be selected. From period “0” To period “998” is the default

Queries are built with a two-step process providing the ability to ‘Drilldown’ to the Journal.

Drilldown view is available on most reports that lists details about the journals that make up the query results with a short description of the error.

60.10.20 SMARTer Queries

 

60.10.20.1 SMARTer Summary Report

Query: QFS_GL_SMARTER_REPORTS (must be scheduled)

This query reports the output from all the SMARTer queries in one report with the option to run by Operating Unit; therefore, it MUST be scheduled. 

Four “amount” columns are in the report to accommodate all of the various query layouts. The “Total” column reports the amount for all queries that return a single amount. For queries that have multiple values returned, a field labeled “Query Notes” describes which amount from the original query is in each amount column.

Query Options:

 

The query returns the following fields (depending on the Query, some fields are left blank):

Query Fields:

Four queries are excluded from this report because they are primarily used only at year-end:

1.    QFS_GL_QA_CERT_OF_PART

2.    QFS_GL_QA_LEASE_PAYABLE

3.    QFS_GL_QA_LEASE_RECEIVABLE

4.    QFS_GL_QA_SBITA 

60.10.20.2 Prepaid Expenses Only Allowed in Fund Type 4

Query: QFS_GL_QA_106_FUND_WISE_BAL

#106 – Prepaid Exp Not Allow

Account 1040010 (Prepaid Expense) is only allowed in Fund type 4. This query searches all funds for account 1040010 and reports any balances found in funds other than fund type 4. Balances in funds other than fund type 4 must be zero at year end.

Query Options:

60.10.20.3 Gov’t Debt Obligation Accounts Allowed Only in Fund 999
Query: QFS_GL_QA_108_FUND_999
#108 – Fund 999 Accts Not Allow

Only accounts associated with long-term obligations related to governmental funds are permitted in Fund 999. The query searches Fund 999 for all accounts and reports any balance in an account other than those listed below. 

Query Criteria:

Balances in unallowable accounts must be zero by year end. 

Query Options:

 

Query Fields:

60.10.21.1 State Funds Expenditures Must Have Debit Balance
Query: QFS_GL_QA_201_FUND_WISE_BAL
#201 - St Funds Exp Must be Dr

This query sums all activity in expense accounts by fund, except for intra-agency reimbursement accounts (5081010-5081080) and leave expense accounts (5000150, 5000160, 5000170 and 5010140) and then reports any expense account that has a credit balance. In the first year of the biennial, all expenditures in all funds must have debit balances.

In the second year of the biennium, accounts should have debit balances. They may be in a credit position if you made a current year entry to adjust something in the first year of the biennium and the adjustment is larger than the current year’s changes. Fund 001 must have debit expenditure balances in both years of the biennium. Review credit balances to see if they should be debit balances.

Query Options:

Query Fields:

60.10.21.2 Proprietary Fund Intra-Agency Transfer Must Have Debit Balance
#202 – Prop Trans Must be Debit

Query: QFS_GL_QA_202_OBJECT_T

This query searches Intra-Agency Transfer accounts (5081010-5081080) in Fund Type 4 and reports any balance in a credit position. If the balance in these accounts is a credit, it must be reclassed as revenue. However, if a portion of this account is reclassified, be sure the account continues to net out to zero (see #212). The offsetting entry must be changed as well. It is acceptable to transfer expenses into Fund Type 4 funds, but not out of Fund Type 4 funds. Errors should be corrected using the actual expense accounts originally used.

Query Options:

Query Fields:

60.10.21.3 COP Principal Expenses Not Allowed in Proprietary Funds
Query: QFS_GL_QA_203_SUB_OBJ_PA_PD
#203 - COP Princ Exp Not Allow

In Funds 4xx and 5xx, principal payments are debited against the liability account, not charged as an expenditure. This query searches all Fund Type 4 for balances in accounts 5110010 and 5110030 and reports those balances. Balances must be zero at year end. Reclassify the expenditure as a reduction of the liability account.

Query Options:.

Query Fields: 

60.10.21.3.a Lease Principal Expenses Not Allowed in Proprietary Funds
Query: QFS_GL_QA_203A_SUB_OBJ_PA_PD
#203A - Lease Princ Not Allow

In Funds 4xx and 5xx, principal payments are debited against the liability account, not charged as an expenditure. This query searches all Fund Type 4 for balances in accounts 5110110 and 5110130 and reports those balances. Balances must be zero at year end. Reclassify the expenditure as a reduction of the liability account.

Query Options:

Query Fields:

60.10.21.4 Capital Expenses Not Allowed in Proprietary Funds
Query: QFS_GL_QA_204_OBJECT_J_K
#204 Cap Exp Not Allow

At year-end, expenditures in accounts 5040012-5040275 are not allowed in Funds 4xx and 5xx because fixed asset purchases must be capitalized. This query searches Fund Type 4 for balances in any of these accounts and reports them. These should be reclassed as capital assets or true expenses in another account, as these accounts must be zero by year end.

Query Options:

Query Fields:

60.10.21.6 Inter-Agency Reimbursements Not Allowed in Proprietary Funds Query: QFS_GL_QA_206_OBJECT_S
#206 – Inter-Agcy Not Allow

Proprietary funds (Funds 4xx and 5xx) cannot use general ledger accounts 4020020 to 4020110 because they correspond to expenditure reimbursements from other state agencies (Legacy Object S) . These revenue accounts must be reclassified to a true revenue account representing the appropriate revenue type in Funds 4xx and 5xx before year-end.

Query Options:

Query Fields:

60.10.21.7.a Annual Depreciation Must be Posted
#207A – Depr Should be Posted

Query: #207A Depr Should be Posted

The query searches all funds for current year activity in depreciation allowance listed below. Beginning balance is reported in “Period 0” column and any activity during the year in “Amount in all other Periods”. By year end, there should be current year depreciation activity in these accounts by fund unless Accumulated Depreciation equals the corresponding asset account amount.

Query Account Criteria:

Query Options:

Query Fields:

60.10.21.7.b Proprietary Depreciation Allowed Only in Proprietary Funds

Query: QFS_GL_QA_207B_DEPR_FUND_TYPE
#207B – Prop Depr Acct Error

The query searches all funds for balances listed below and reports any balance in funds other than Fund Type 4. These accounts are allowed in Fund Type 4 (Proprietary type funds) only. These balances must be corrected by year end.

Query Account Criteria:

Query Options:

Query Fields:

60.10.21.7.c Government Depreciation Allowed Only in Fund 997
Query: QFS_GL_QA_207C_DEPR_FUND_997
#207C – Gov't Depr Acct Error

The query searches all funds for accounts listed below and reports balances found in any fund other than Fund 997. Depreciation Expenses related to assets held by governmental funds are accounted for in Fund 997. Balances in accounts found in funds other than 997 must be zero by year end.

Query Account Criteria:

Query Options:

 

Query Fields:

60.10.21.8 Agency Reimbursement Cannot Exceed Expenditures

Query: QFS_GL_QA_208_REIMBURSEMENTS
#208 – Agcy Reimb Exceed Exp

The query totals expenditures, applicable Intra-agency reimbursements, and Inter-agency reimbursements and reports any line item with a combined credit balance. Reimbursement totals cannot total more than the expenses being reimbursed. Credit balances must be corrected by year end.

Two possible exceptions to this rule can exist:

• Reimbursements for intercollege grants (Legacy SX) have been eliminated for purposes of this query because the college records expenses in the applicable account coding for natural classification (i.e. salaries and wages, benefits, contracts, goods and services, etc.) and the reimbursement is recorded as a negative expense( Legacy SX).
• Accounts for non-capitalized software and equipment (Legacy JA, JB, and KA) are included in the criteria for the Goods and Services line (Legacy E object).

Query Options:

Query Fields:

60.10.21.9 Cost of Goods Sold Allowed in Proprietary Funds Only

Query: QFS_GL_QA_209_Fund_Type_4_Expenses
#209 – CoGS in Prop Fnds Only

The query searches all funds for accounts 5030120 to 5030190 (Cost of Goods Sold) and reports any balances found in funds other than Fund type 4. These amounts need to be moved to a different expense account. Balances in any fund type other than fund type 4 must be zero by year end.

Query Options:

Query Fields:

60.10.21.10 Allocations Cannot Be Overspent

Query: QFS_GL_QA_210_OP_OVERSPENT_2
#210 – Alloc Overspent Not Allow

The query summarizes all expenditures and agency reimbursement accounts 4020020-4020120 (reduction of expense) by operating fund (excludes capital funds) and appropriation index and compares it to allocation amounts loaded by State Board staff. Any fund/appropriation index that is overspent MUST be corrected by year-end.

Query Options:

Query Fields:

60.10.21.10.a Revenue in State Funds Not Allowed

Query: QFS_GL_QA_210A_REVENUE_STATE

#210A – Rev in St Fnds Not Allow

The report summarizes revenue accounts found in state allocated funds other than the accounts listed below. Agency reimbursements are sent to AFRS as reduction of expense and not revenue for state purposes, which is why they are allowed in these funds. Amounts reported should be reviewed for accuracy. Typically, revenues are not recorded in state allocated funds. Revenue in Fund 060 Appropriation Index Z61 and Fund 561 Appropriation Index Z61 is allowed as these are the building and innovation fee portions of tuition.

Query Account Criteria (excluded):

Query Options:

Query Fields:

60.10.21.12 Intra-Agency Transfers Must Net Zero
Query: QFS_GL_QA_212_OBJ_T_ELIM

#212 – Intra-Agcy Txfr Net Zero

The query sums each Intra-agency transfer/reimbursement accounts – 5081010 to 5081080. Each account’s activity is totaled to ensure the net amount is zero. Accounts totaling any amount other than zero are reported on this report. Accounts must net to zero by year end. If one side of the transfer is in Fund 790, an error message will be displayed because these accounts are not allowed in Fund 790.

Query Options:

Query Fields:

60.10.21.12.a Indirect Expense and Indirect Offset Accounts Must Net Zero

Query: QFS_GL_QA_212A_Indir_Elim

#212A – 5020020-21 Net Zero

The query sums 5020020 and 5020021 and reports any instance where the sum of the two accounts is not zero. These accounts MUST sum to zero and offset one another. Research any differences and correct.

Query Options:

Query Fields:

60.10.21.3 Proprietary Bad Debt Expense Not Allowed in Non-Proprietary Funds

Query: QFS_GL_QA_213_Prop_Bad_Debt

#213 – 5081270 Not Allowed

The query searches all funds for accounts 5081270 – Proprietary Bad Debt Expense and reports any balances found in funds other than Proprietary Funds (Fund Type 4). These amounts must be reclassed as a reduction to revenue in the revenue account where it was originally recorded.

Query Options:

Query Fields:

60.10.22.1 Revenue Accounts Must Be Net Credit

Query: QFS_GL_QA_301_REVENUE
#301 – Rev Must be Net Credit

The query searches all revenue account balances by fund (excluding Tuition and Fee Waivers 4000100-40001999 and transfer accounts 4030150 and 4030130) and reports any account with a net debit balance.

In the first year of the biennium, revenue accounts must have a credit balance. In the second year of the biennium, they should have a credit balance. However, they may be in a debit position if a current year entry to adjust something in the first year of the biennium was made and the adjustment is larger than the current year’s revenue. Review balances to see if they should truly be credit balances.

Cash Over/Short 4030100 and Gain/Loss on Sale of Assets 4130010 may be in a debit position, but it should be verified that this is reasonable and correct.

This query sums each Intra-agency transfer/reimbursement account – 5081010 to 5081080. Each account’s activity is totaled to ensure the net amount is zero. Accounts totaling any amount other than zero are reported on this report. Accounts MUST net to zero by year end. If one side of the transfer is in Fund 790 (Clearing Fund), an error message will be displayed because these accounts are not allowed in Fund 790.

The query searches all revenue account balances by fund (excluding Tuition and Fee Waivers 4000100-40001999 and transfer accounts 4030150 and 4030130) and reports any account with a net debit balance.

In the first year of the biennium, revenue accounts must have a credit balance. In the second year of the biennium, they should have a credit balance. However, they may be in a debit position if a current year entry to adjust something in the first year of the biennium was made and the adjustment is larger than the current year’s revenue. Review balances to see if they should truly be credit balances.

Cash Over/Short 4030100 and Gain/Loss on Sale of Assets 4130010 may be in a debit position, but it should be verified that this is reasonable and correct.

This query sums each Intra-agency transfer/reimbursement account – 5081010 to 5081080. Each account’s activity is totaled to ensure the net amount is zero. Accounts totaling any amount other than zero are reported on this report. Accounts MUST net to zero by year end. If one side of the transfer is in Fund 790 (Clearing Fund), an error message will be displayed because these accounts are not allowed in Fund 790.

Query Options:

Query Fields:

60.10.22.2 Tuition Revenue Distribution Account Must Net to Zero by Fund Query: QFS_GL_QA_TUIT_REV_DIST

4000099 MUST Net Zero by Fnd

Account 4000099 is used to distribute tuition revenue within a fund. The account MUST net to zero within any fund. The query searches all activity in account 4000099 by fund and reports any fund where the account activity does not net to zero. This error must be fixed prior to the end of the fiscal year.

Query Options:

Query Fields:

60.10.22.3 Interfund Operating Transfers Must Net Zero

Query: QFS_GL_QA_302_OP_TRANSFR
#302 – Op Txfr Must Net Zero

The query searches for all activity by fund in accounts 4030140 and 4030150. Account 4030140 must always be a credit balance offset by a debit balance in 4030150. Credit balances in 4030150 and debit balances in 4030140 must be corrected. Transfers between funds 145 and 146 MUST use account 4030130, not 4030140 or 4030150.

When transferring between fund 146 and any fund other than fund 145, the subsid 145000 must be used. Subsid 146000 has been deactivated. Fund 146 is a fund used internally by the CTC system but reports to AFRS as 145. For this reason, subsid 145000 is the only recognized subsid when the system data transfers to OFM’s AFRS system.

Query Options:

Query Fields:

60.10.22.3.a Intra-Fund Operating Transfers Are Not Allowed

Query: QFS_GL_QA_302A_OP_TRANS_NOT
#302A – Op Txfr Not Allowed

Operating transfers (4030140 and 4030150) are not allowed in certain funds. The query searches funds 001, 057, 060, 08A, 11A, 149, 24J, 253, 357, 489, 561, 790, 840, 997, 999 and reports any fund where a balance other than zero in either account exists. These amounts must be corrected.

Query Options:

Query Fields:

60.10.22.4 Intra-Fund Transfers Must Net to Zero by Fund

Query: QFS_GL_QA_303_INTRA_FUND
#303 – 4030130 Net Zero by Fnd

The query searches account 4030130 (Intra-Fund Transfer) by fund and reports the balance in any fund where entries do not net to zero. This account should only be used to transfer revenue within a single fund. All revenue in this account by fund must net to zero at year end. Transfers between funds 145 and 146 should use 4030130.

Query Options:

Query Fields:

60.10.22.5.a Clearing, Error and Suspense Accounts Must Balance to Zero

Query: QFS_GL_QA_305A_CLEARING
#305A – Clrng, Susp 0 Bal

The query searches for activity in the following accounts by fund. The activity in these accounts must be zero at year end.

Query Account Criteria:

Query Options:

Query Fields:

60.10.22.5.b Some Revenue Accounts Not Allowed in Fund 149

Query: QFS_GL_QA_305A_REV_SRC
#305B – Fd 149 Rev Not Allow

Only Tuition and Interest Revenue is allowed in Fund 149. The query searches Fund 149 for any revenue in accounts other than the listed accounts and reports the balances.

Query Account Criteria (excluded):

The CTC system committed to the legislature, as part of the agreement allowing colleges to retain tuition, that those funds along with any interest earnings would be used exclusively for activities otherwise funded from  annual appropriations (RCW 28B.15.031).

It is possible a college could have a very small balance in account 4030120 from interest charges on late tuition payments. If amounts in accounts other than those listed are found, they must be corrected. (Interagency reimbursements – 4020020-4020120 – are allowed because they are converted to a reduction of expense in AFRS and thus are not considered revenues to the State.)

Query Options:

Query Fields:

60.10.22.5.c Tuition Revenue Not Allowed in All Funds

Query: QFS_GL_QA_305C_REV_SRC_FUND
#305C – Tuition Rev Not Allow

At year end, tuition revenue should only be recorded in funds 060, 149, 522, 561 and 860. The query searches for accounts listed below in any other fund and reports the balance. Tuition and Waiver Revenue in other funds must be corrected.

Query Criteria:

Query Options:

Query Fields:

60.10.23.1 Due To/From Other Funds Must Net to Zero

Query: QFS_GL_QA_401_DUE_TO_FROM_FUND
#401 – Due To/From Fnd Net Zero

The query totals receivables and payables between funds:

• Account 2012040 (Due to other Funds ST) must equal 1010170 (Due from Other Funds ST)
• 1100030 (Due from Other Funds LT) must equal 2130030 (Due to Other Funds LT)

Query Options:

Query Fields:

60.10.24.1 Asset Balances Must Be Debits

Query: QFS_GL_QA_503_ASSET_BALANCES
#503 – Asset Bal Must be Debit

The query searches all Asset (“A” type) accounts by fund and reports any account with a credit balance. It ignores the following accounts:

Query Account Criteria:

All Cash accounts are reported as a single line item. This query identifies funds with negative cash which must be corrected by year end.

All other balances appearing in this report must be corrected. Sometimes this error can be corrected by reclassifying the credit asset to a credit liability account (i.e. payable) with a reversing journal in the new year.

Query Options:

Query Fields:

60.10.24.2 Liability Balance Must Be a Credit

Query: QFS_GL_QA_504_LIABILITY_BA
#504 – Liab Bal Must be Credit

The query looks for balances in all liability (account type ‘L’) accounts by fund and reports any account with a debit balance. All debit balances appearing on this report MUST be corrected. Sometimes this error can be corrected by reclassifying the debit liability to a debit asset account (i.e. receivable) with a reversing journal in the new year.

Query Options:

Query Fields:

60.10.24.3 Accounts with Unchanged Balance

Query: QFS_GL_QA_UNCHG_BAL
Accts with Unchgd Balance

The query searches all funds and all accounts for accounts with unchanged balances during the fiscal year (Periods 0-133) and reports any account by fund with an unchanged balance. These accounts should be analyzed for accuracy because it is expected that accounts would have activity throughout the year. OFM will want an explanation for the unchanged balances.

Fund balance accounts beginning with “3”, asset accounts beginning with “112”, accounts 1110030 and 1110040 are excluded.

Query Options:

Query Fields:

60.10.24.4 Negative Cash Not Allowed at Fiscal Year-End

Query: QFS_GL_QA_508_NEG_CASH
#508 – Neg Cash Not Allow FYE

Per RCW 43.88.260, no fund can have a deficit cash balance at the end of the biennium. The query reports any fund that has a negative balance in accounts 1000040 + 1000050 + 1000070 to 1000199 when summed. If the overall cash is still in a credit position, with Board of Trustees approval, a transfer of cash must be recorded to cover the deficit . This report excludes reporting on State Fund Type 1.

Query Options:

Query Fields:

60.10.24.5 Internal Cash Must Net to Zero

Query: QFS_GL_QA_INTERNAL_CASH
Internal Cash Must Net Zero

Per Memo 19-35-23, Internal Cash account 1000199 must always net to zero. The query searches and totals all activity in account 1000199 and reports any balances other than zero. Balances must be researched and corrected.

Query Options:

Query Fields:

60.10.24.6 Accounts Requiring Subsids

Query: QFS_GL_QA_MISSING_SUBSID
Accts Require Subsids

The report searches for any entries missing the subsid in the following accounts:

Query Account Criteria:

Accounting entries using any of these accounts must use a valid Subsid…Subsid 000000 is not valid. These errors must be researched and corrected.

Query Options:

Query Fields:

60.10.25 For Future Use

60.10.26.1 Certificate of Participation (COP) Balance Must Match OST
Query: QFS_GL_QA_CERT_OF_PART
Cert of Part FYE End Bal

The query is used at year end to ensure balances for Certificates of Participation agree with Office of State Treasurer (OST) statements. Beginning (Period 0) balances are reported in the first amount column, all activity throughout the year in the second column, and year-end balances in the third column. The year-end balances must agree with OST statement.

An error will be returned when accounts 5110010 - Debt Service Principal and 5110020 - Debt Service Interest are used to record COP debt service. Normally, these accounts are only used when a COP is being refunded to record payments to the escrow agency during the refunding.

Query Options:

Query Fields:

60.10.26.2 Leases Payable YE Balances Must Match DebtBook

Query: QFS_GL_QA_LEASE_PAYABLE
Lease Pay YE Balancing

The query summarizes lease payable entries throughout the year and is used to ensure year end balances agree with the Schedules of Amortization from the Office of Financial Management (OFM) DebtBook.  The query searches for the following accounts:

Query Account Criteria:

Beginning (Period 0) balances are reported in the first amount column, all activity throughout the year in the second column, and year end balances in the third column. Year end balances must agree with the schedule of amortization.

Query Options:

Query Fields:

60.10.26.3 Lease Receivable YE Balances Must Match DebtBook

Query: QFS_GL_QA_LEASE_RECEIVABLE
Lease Rec YE Balancing

This query summarizes lease receivable entries throughout the year and is used to ensure year end balances agree with the Schedules of Amortization from the Office of Financial Management (OFM) DebtBook. The query searches for the following accounts:

Query Account Criteria:

Beginning (Period 0) balances are reported in the first amount column, all activity throughout year in the second column, and year-end balances in the third column. Year-end balances must agree with the schedule of amortization.

Query Options:

Query Fields:

60.10.26.4 SBITA Balance Must Match DebtBook

Query: QFS_GL_QA_SBITA
SBITA Payable FYE Balance

This report summarizes subscription-based IT arrangement (SBITA) entries throughout the year and is used to ensure that year end balances agree with the Schedules of Amortization from the Office of Financial Management (OFM)  DebtBook.

The query searches for balances in the following accounts:

Query Account Criteria:

Beginning (Period 0) balances are reported in the first amount column, all activity throughout the year in the second column, and year-end balances in the third column. Year-end balances must agree with the schedule of amortization.

Query Options:

Query Fields:

60.10.27 For Future Use

60.10.28.1 Revolving Fund Entries Internal Cash Must Net to Zero

Query: QFS_GL_QA_RVL_SRC
RVL Jrnl Src (SBCTC only)

This query searches all journals for journals with a source “RVL” and reports account balances of entries made by fund. Internal cash should zero out overall, and the funds/accounts used must match the instructions from the State Board.

Query Account Criteria:

Query Options:

Query Fields:

If you have questions or suggestions regarding these instructions or queries, please contact:

60.10.50 Other Reports

Webpages on the SBCTC website provide additional tools:

60.10.50.1 Capital Allocation Spending

Throughout the year capital allocations and capital expenditures should be tracked using the capital tracking system which can be found on the Capital Budget Tracking webpage: CapTrack.

If you have questions about CapTrack, please contact:

60.10.50.2 Due To/From Community Colleges and Other State Agencies

The Due To-From tracking application can be found at Due To/Due From and begins running at year end. This application reports on both college and state agency data.

If you have questions or suggestions regarding the instructions or query, please contact: