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  • Washington State Board for Community and Technical Colleges
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            • Washington’s Community and Technical Colleges | System Overview 2026
            • Field Guide 2026
              • Bates Technical College | Field Guide 2026
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                        • Commissions and Councils
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                          • Multicultural Student Services Directors Council (MSSDC)
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                            • Hosting ACT Meetings
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                            • Preparing for Washington Association of Community and Technical Colleges (WACTC) Meetings on Your Campus
                          • WACTC - Public Information Commission (PIC)
                            • PIC Bylaws
                            • 2026 PIC Meetings
                            • Hosting a PIC Meeting
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                            • PIO Resource Manual
                              • Ad Boundaries
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                              • Civil Rights Compliance Visit Guidance
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                              • Emergency Plans - PIO Resource Manual
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                              • College Website, Publications and Event Requirements
                                • College Website, Publications and Event Requirements: academic credit and placement
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                                • College Website, Publications and Event Requirements: Finance
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                          • Research and Planning Commission (RPC)
                            • Research and Planning Commission (RPC) Members and Committees
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                            • Behavioral Intervention Teams
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                            • Veterans and Military Services Council (VMSC) Current Meeting
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                          • Washington Association of Community and Technical Colleges (WACTC)
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                        • Grants for Colleges
                          • Aerospace High Demand 1,000 FTES Redistribution Funding
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                          • Apply for a Grant
                          • Basic Food, Employment and Training (BFET) Program
                          • Adult Basic Education/IELCE Grant for 2022-27
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                          • Career Launch Capital Equipment Funding
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                          • High Demand Program (Enrollment) Funds
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                          • Integrated Basic Education Skills and Training (I-BEST) Development and Expansion Allocation
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                          • Mental Health Counseling and Services Pilot Program
                          • Worker Retraining for Private Career Schools and Colleges
                          • Perkins Plan
                          • Perkins Leadership Grants
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                          • Supporting Students Experiencing Homelessness (SSEH)
                          • Worker Retraining Funding
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                          • Data Staging
                          • Data Dictionaries
                          • K-20 Education Network
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                            • Where to Find ctcLink Documents and Resources
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                            • ctcLink Governance Framework (Historical)
                            • Higher Education User Group (HEUG)
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                            • ctcLink Quality Gates & Milestones (Historical)
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                            • ctcLink Campus Solutions (CS) Core
                            • Campus Solutions (CS) Process Schedule
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                            • Financials Process Schedule
                            • Accessibility and ctcLink Open Forum — Past Meetings
                            • HCM Process Schedule
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                            • Professional & Personal Development Workshops
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                            • Service Level Agreement (SLA)
                            • Service Level Agreement Dashboards
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                            • How to Get ctcLink Support
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                            • Report Fraud
                              • What to Do When a Fraudulent Application is Suspected
                              • Enrollment Fraud Mitigation
                              • Protect Your ctcLink Accounts from Fraud
                              • Student-Centered Approach
                          • Legacy IT Applications
                            • Human Capital Management (HCM) Users Group
                              • HCM Users Group Bylaws
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                              • LegacyLink
                              • Mailman eList Manager
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                                • ctcLink Security Documentation & Training
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                            • My Employment
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                              • Insurance and Other Benefits
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                              • Professional Development
                              • Public Employee Retirement System 3 Comparison
                              • Public Employee Retirement System 3
                              • Retirement
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                              • Teachers Retirement System Plan 3 Comparison
                              • Teachers Retirement System Plan 3
                            • Policies and Rules
                              • Public Records and Disclosure
                              • Washington State Quality Awards Standards
                              • Washington Administrative Code (WAC) Rules Process
                              • SBCTC Policy Manual: Table of Contents
                                • Policy Manual–Chapter 1: Statutes, Policies and Regulations Governing Washington Community and Technical Colleges
                                • Policy Manual–Chapter 2: Faculty and Staff Personnel
                                • Policy Manual–Chapter 3: Student Services
                                • Policy Manual–Chapter 4: Instructional Program and Course Development
                                • Policy Manual–Chapter 5: Enrollment Reporting and Tuition and Fees
                                • Policy Manual–Chapter 6: Capital Expenditures and Real Property Transactions
                                • Policy Manual–Chapter 7: Public Information and Public Records
                            • Programs & Services
                              • Accounting and Business Services
                                • AFRS and SMARTer
                                • Building and Innovation Fee Remittance
                                • Civil Rights Compliance Reviews
                                • Payroll Resources
                                • Revolving Funds & System IT Distribution
                                • Running Start/International Contract Revenue Remittance
                                • ctcLink State Reimbursement Processes
                                • System Audits and Reviews
                                • ctcLink VPA Reconciliation Processes
                                • Fiscal Years and Biennium Calculator
                                • ctcLink Accounting Manual
                                  • 40.30 Accounting for Assets
                                    • 40.30.20 Accounting for Investments
                                    • 40.30.20.7 Bank Analysis Earnings
                                    • 40.30.10 Cash and Cash Equivalents
                                    • 40.30.20.3 Cash Equivalent/Short-Term Investments
                                    • 40.30.10.9 Cash in Bank (1000070-1000160)
                                    • 40.30.10.4 Deposits in Transit (1000010)
                                    • 40.30.10.6 Deposits with Escrow Agents and Trustees (1000030)
                                    • 40.30.10.10 Internal Cash (1000199)
                                    • 40.30.20.5 Investment Interest Distribution
                                    • 40.30.10.8 Investment with LGIP (1000050)
                                    • 40.30.20.4 Long-Term/Non-Current Investments
                                    • 40.30.20.6 Negative Cash Balance Interest Charges
                                    • 40.30.10.7 Non-LGIP Invest 0-90 Days (1000040)
                                    • ctcLink Accounting Manual | 40.30.10.5 Petty Cash (1000020)
                                  • 40 Accounting Processes
                                    • 40.60 Accounting for Leases/SBITAs/PPPs
                                    • ctcLink Accounting Manual | 40.50 Accounts Receivable
                                    • 40.70 Certificates of Participation (COPs)
                                    • 40.70.40 Accounting for Capital Asset COPs (Governmental Funds)
                                    • 40.70.50 Accounting for Capital Asset COPs (Proprietary Funds)
                                    • 40.60.20.1 Governmental Funds (Lessee)
                                    • 40.60.30.2 Governmental Funds (Lessor)
                                    • 40.10.30 Inter-Fund Equity Balance Transfer
                                    • 40.10.40 Inter-Fund Expenditure Transfers
                                    • 40.10.60 Inter-Fund Loans
                                    • 40.10.50 Inter-Fund Services Provided and Used
                                    • 40.10.10 Intra-Agency Transactions (within a college)
                                    • 40.10 Intra-Agency Transactions
                                    • 40.10.70 Intra-Fund Cash Transfers
                                    • ctcLink Accounting Manual | 40.35 Inventories and Prepaid Expenses
                                    • ctcLink Accounting Manual | 40.55 Liabilities
                                    • 40.90 Payroll Accounting
                                    • 40.60.50 Public-Private and Public-Public Partnerships, and Availability Payment Arrangements
                                    • 40.60.20.2 Proprietary Funds (Lessee)
                                    • 40.60.30.3 Proprietary Funds (Lessor)
                                    • 40.60.20 Right-To-Use Lease Agreements as Lessee
                                    • 40.60.10 Right-To-Use Lease Agreements
                                    • 40.60.30 Right-To-Use Lease Asset (Lessor)
                                    • 40.60.30.1 Entries for Right-To-Use Lease Asset (Lessor)
                                    • 40.60.40 Subscription-Based IT Arrangements (SBITA)
                                  • ctcLink Accounting Manual | 40.40 Capital Assets
                                    • ctcLink Accounting Manual | 40.40.30.5 Adding Assets in AM
                                    • ctcLink Accounting Manual | 40.40.40 Asset Accounting
                                    • ctcLink Accounting Manual | 40.40.50 Asset: Express Add Process
                                    • ctcLink Accounting Manual | 40.40.30.6 Asset Management Definition
                                    • ctcLink Accounting Manual | 40.40.30.1 Capital Asset Categories
                                    • ctcLink Accounting Manual | 40.40.30.3 Capital Asset Classes
                                    • ctcLink Accounting Manual | 40.40.30 Capital Asset Definition
                                    • ctcLink Accounting Manual | 40.40.10 Capital Asset Policy
                                    • ctcLink Accounting Manual | 40.40.30.4 Capital Asset Profiles
                                    • ctcLink Accounting Manual | 40.40.20 Capital Asset Title and Reporting
                                    • ctcLink Accounting Manual | 40.40.30.2 Capitalization Thresholds
                                    • ctcLink Accounting Manual | 40.40.50.8 Closing Depreciation & Asset Accounting Periods
                                    • ctcLink Accounting Manual | 40.40.50.7 Creating Accounting Entries
                                    • ctcLink Accounting Manual | 40.40.50.6 Depreciation Calculation
                                    • ctcLink Accounting Manual | 40.40.60 Physical Asset Inventory
                                    • ctcLink Accounting Manual | 40.40.70 Useful Queries
                                  • 30 Capital Budget
                                    • 30.30 Acquisition of Real Property
                                    • 30.70 Capital Budget Tracking (CapTrack)
                                    • 30.20 Capital Project Approval Process
                                    • 30.60 Capital Project Coding
                                    • 30.40 Disposition of State-Owned Real Property
                                    • 30.50 State Funded Capital Budget Development Process
                                    • ctcLink Accounting Manual | 30.10 Types of Funding
                                  • ctcLink Accounting Manual | 10.30 ctcLink Chart Accounts Overview
                                    • ctcLink Accounting Manual | 10.30.25 Appropriation Index
                                    • ctcLink Accounting Manual | 10.30.15 Business Unit/Operating Unit
                                    • ctcLink Accounting Manual | 10.30.35 Department
                                    • ctcLink Accounting Manual | 10.30.20 Funds
                                    • ctcLink Accounting Manual | 10.30.40 Program
                                    • ctcLink Accounting Manual | 10.30.45 Account Framework
                                      • ctcLink Accounting Manual | 10.30.45.1 Asset Accounts
                                      • ctcLink Accounting Manual | 10.30.45.3 Equity Accounts
                                      • 10.30.45.5 Expenditure/Expense Accounts
                                      • ctcLink Accounting Manual | 10.30.45 Chart of Account (COA) Framework
                                      • ctcLink Accounting Manual | 10.30.45.2 Liability Accounts
                                      • ctcLink Accounting Manual | 10.30.45.4 Revenue Accounts
                                    • 10.30.30.6.k 2xx Other Class Codes
                                      • 04x Academic Support Services
                                      • 2xx Other Class Codes
                                      • 3xx Debt Service/Clearing
                                      • 08x Institutional Support
                                      • 01x Instruction
                                      • 05x Libraries
                                      • 09x Plant Operations and Maintenance
                                      • 50x Revenue Holding/Clearing
                                      • 1xx Sponsored Programs
                                      • 901 State Capital Projects - Funds 057, 060, 253, 357
                                      • 06x Student Services
                                    • ctcLink Accounting Manual | 10.30.50 ctcLink Projects
                                      • ctcLink Accounting Manual | 10.30.65 State Purpose - Information Technology Costs
                                        • ctcLink Accounting Manual | 10.30.60 Subsidiary
                                        • ctcLink Accounting Manual | 10.40 Combination Edit Rules
                                          • ctcLink Accounting Manual | 10.20 Fund Accounting
                                            • 40.20 Inter-Agency Transactions
                                              • 40.20.70 Inter-Agency Financial Aid Billings
                                              • 40.20.50 Inter-Agency Payroll Payments
                                              • 40.20.10 Inter-Agency Reimbursements
                                              • 40.20.20 Inter-Agency Services Provided and Used
                                              • 40.20.80 Inter-Agency State Treasurer Certificate of Participation
                                              • 40.20.60 Inter-Agency Tax Payments
                                              • 40.20.40 Intercollege Reimbursements
                                              • 40.20.30 Revolving Funds & System IT Charges
                                            • ctcLink Accounting Manual | 10.20.60 Measurement Focus and Basis of Accounting
                                              • ctcLink Accounting Manual | 20.20 Operating Budget (Local)
                                                • ctcLink Accounting Manual | 20.20.40 Appropriations & Allotments
                                                • ctcLink Accounting Manual | 20.20.30 Budget Checking
                                                • ctcLink Accounting Manual | 20.20.20 Commitment Control (Budget Module - KK)
                                                • ctcLink Accounting Manual | 20.20 Local Operating Budget
                                                • ctcLink Accounting Manual | 20.20.50 Planning and Budgeting Cloud Service (PBCS)
                                              • ctcLink Accounting Manual | 20.10 State Budgeting Process
                                                • ctcLink Accounting Manual | 20.10.50 Allocations to Districts
                                                • ctcLink Accounting Manual | 20.10.40 Allotment – Preparation and Approval
                                                • ctcLink Accounting Manual | 20.10.30 Fund and Appropriation Code Setup
                                                • ctcLink Accounting Manual | 20.10.20 Operating Budget Request
                                                • ctcLink Accounting Manual | 20.10.60 Recording State Operating Appropriations in ctcLink
                                                • ctcLink Accounting Manual | 20.10.10 Statutory Requirements - State Level Process
                                              • ctcLink Accounting Manual | 10.10.30 Peoplesoft - ctcLink
                                                • ctcLink Accounting Manual | 60 SMARTer Processes
                                                  • ctcLink Accounting Manual | 50 Student Financials
                                                    • ctcLink Accounting Manual | 50.50 Financial Aid
                                                    • ctcLink Accounting Manual | 50.40 Student Financials Accounts
                                                    • ctcLink Accounting Manual | 50.70 Student Financials Account Analysis
                                                    • ctcLink Accounting Manual | 50.60 Student Financials Corporate Accounts
                                                    • ctcLink Accounting Manual | 50.50.60 Financial Aid Reconciliation
                                                    • ctcLink Accounting Manual | 50.20 Student Financials Item Types
                                                    • ctcLink Accounting Manual | 50.10 Student Financials Overview
                                                    • ctcLink Accounting Manual | 50.30 Student Financials Processes
                                                  • ctcLink Accounting Manual | 10.10 System Overview
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