ctcLink Accounting Manual | 10.30.30 Class Codes

10.30.30 Class Codes

2022-06-30

SBCTC accounting rules require a valid combination of fund and class code be used in accounting activity.

Local and state operating funds (001, 08A, 24J, 148, 149, etc.) are associated with primary operations classes (011-099).

Local grants and contracts (145, 146) use the equivalent of operating but instead begin with 1 (111-199).

Other non-primary activities use classes beginning with 2 including proprietary funds, student financial aid and agency type funds.

Capital projects use either 221 for local projects (Fund 147) or 9x1 for state projects (Fund 057, 060, etc.)

See the following sections for details on the allowed uses of the class code.

The class code identifies the primary activities of the college. In higher education, a uniform program structure has evolved that allows colleges to monitor activities and compare them nationwide with other institutions of higher education. The Washington State community and technical colleges have adapted NACUBO (National Association of College and University Business Officers) functional expense classifications guidelines for the accounting class code structure.

The class code is a three-digit code in ctcLink that represents the combination of major class (first two digits) and sub-program (third digit). For example; 01x indicates this is an instructional activity; 011 indicates this is an academic instructional activity.

SBCTC-IT maintains the ctcLink Class Field table). A list of class codes used by community and technical colleges with definitions follows in this section. You will find a current complete list of class fields by following this navigation path: Navigator > Set Up Financials/Supply Chain > Common Definitions > Design ChartFields > Define Values > ChartField Values > Class Field.

Each district activity for which financial information is accumulated is assigned a specific major class code. The major class is the first two digits of the class code. The major class codes used in the college system are:

01x Instruction
02x Research (not applicable to community and technical colleges)
03x Public Service (not applicable to community and technical colleges)
04x Academic Support Services
05x Libraries
06x Student Services
08x Institutional Support
09x Plant Operations and Maintenance
- 1xx Sponsored Programs
- 11x Instruction
- 13x SBCTC-IT ONLY
- 14x Academic Support
- 15x Library
- 16x Student Services
- 17x Corrections Education
- 18x Institutional Support
- 19x Operations and Maintenance of Plant
21x Local Capital Assets
22x Local Capital Projects
25x Service Operations
26x Auxiliary Enterprises
27x Student Financial Aid
28x Agency and Suspense
29x Endowments
30x Debt Services
31x Long Term Obligations
32x Cash Transfers: Pooled Cash (Legacy Only)
50x Revenue Clearing
9x1 State Capital Projects

Fund Title	Fund Number	Major Class Code	Allowed Class Code
Class Code 0**
State General Fund	001	0	011-099
Education Legacy Trust	08A	0	011-099
Employment Training Finance	11A	0	011-099
Opportunity Express	17C	0	011-099
Invest in Washington Account	20F	0	011-099
Workforce Education Investment	24J	0	011-099
Dedicated Local (Fees)	148	0	011-099
Local General (Operating Fee)	149	0	011-099
Class Code 1**
Grants	145	1	111-199
Contracts	146	1	111-199
Class Code 2**
Local Plant	147	2	221
Central Stores	440	2	254
Data Processing	443	2	253
SBCTC IT Support Services	444	2	SBCTC Only
Printing	448	2	255
Other Service Activities	450	2	256
Motor Pool	460	2	251
Student and Activities	522	2	264
Bookstore	524	2	261
Parking	528	2	252
Innovation	561	2	288 (Colleges)
Non-Student Food Services	569	2	262
Other Auxiliary Enterprises	570	2	265
Student Food Services	573	2	262
Student Housing	573	2	263
Cash Control	790	2	285
Agency	840	2	286
Exceptional Faculty Awards	843	2	291
Scholarships & Grants in Aid	846	2	271,275
Student Loans	849	2	272
Work Study	850	2	273
Endowment Local	859	2	290
Institutional Financial Aid	860	2	279
National Defense Student Loan	991	2	272
Nursing Loans	992	2	272
National Direct Student Loan	993	2	272
National Direct Student Loan	995	2	272
General Capital Assets (Local Funded)	997	2	211
Class Code 3**
College Payroll Clearing	790	3	301
General Long-term Obligations	999	3	311
Class Code 5**
Student Fee Revenue Holding	148	0	508
Operating Fee Revenue Holding	149	0	509
Class Code 9**
State Building Construction	057	9	901
CTC Capital Projects	060	9	901
Model Toxics Capital Projects	23N	9	901
Climate Commitment Capital Projects	26C	9	901
Community Assistance Capital Projects	26V	9	901
Education Construction	253	9	901
Gardner-Evans Construction	357	9	901
Capital - Major Projects	911	9	901
Capital - Minor Works	921	9	901
Capital - RMI	931	9	901
General Capital Assets (State Funded)	997	9	901

Note 1: Due to changes in GASB accounting rules, fund 841 is in the process of being phased out. All activity previously recorded in Fund 841 should be recorded in Fund 790.

While the major classes (above) are broad activity categories, the sub-class categorizes activities for standardized college fiscal reporting and is the last digit of the class code in ctcLink. The State Board monitors colleges’ compliance with standardized coding, to help ensure consistent data and reporting (especially as it impacts federal IPEDS reporting).