ctcLink Accounting Manual | 10.30 ctcLink Chart Accounts Overview
10.30 ctcLink Chart Accounts Overview
2022-06-30
The accounting structure required by ctcLink provides the information necessary for both reporting to AFRS and preparing financial statements. For this reason, there is no local discretion in most of the chartfield elements, and the corresponding ctcLink control tables are centrally maintained. Some elements are locally defined, or are optional, so districts have some flexibility to tailor to their needs. The following sections explain which elements are system or locally defined.
10.30.10 ctcLink Chart of Accounts Structure
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The ctcLink chart of account structure contains the following fields. The various fields listed below are more fully defined later in this section.
| Section | ctcLink Chartfields | Peoplesoft Field Name | Required on All Transactions? | Globally or Locally Defined? | Globally or Locally Maintained? | Legacy Values |
|---|---|---|---|---|---|---|
| 10.30.15 | Business Unit | BUSINESS_UNIT | Yes | Locally | Globally | District Code |
| 10.30.15 | Operating Unit | OPERATING_UNIT | Yes | Locally | Globally | Organization Index(*) |
| 10.30.20 | Fund | FUND_CODE | Yes | Globally | Globally | Fund |
| 10.30.25 | Appropriation | PRODUCT | No(Required state and capital project funds) | Globally | Globally | Appropriation Index |
| 10.30.30 | Class | CLASS_FLD | Yes | Globally | Globally | Program Index |
| 10.30.35 | Department | DEPTID | Yes | Locally | Locally | Organization Index(*) |
| 10.30.40 | Program | PROGRAM | No | Locally | Locally | Organization Index(*) |
| 10.30.45 | Account | ACCOUNT | Yes | Globally | Globally | GL/SubObject orGL/Revenue Source |
| 10.30.50 | Project Costing Business Unit | BUSINESS_UNIT_PC | No(Required to use Project ID) | Locally | Globally | District Code |
| 10.30.50 | Project ID | PROJECT_ID | No(Required with select funds) | Locally | Locally | Project Number |
| 10.30.50 | Activity ID | ACTIVITY_ID | No(Required to use Project ID) | Locally | Locally | Organization Index(*) |
| 10.30.60 | Subsidiary | CHARTFIELD1 | No | Locally | Globally | Subsidiary (Due To/From…) |
| 10.30.65 | State Purpose | CHARTFIELD2 | Yes | Globally | Globally | NA |
* Many colleges used values with the organization index to designate campus, project, etc. ctcLink uses different chartfields to designate campus, project or activity.
2022-06-30
Some elements in the chart of accounts used in ctcLink by the community and technical colleges are college system specific. Those items are cross-walked to appropriate codes in AFRS (Washington State's "Agency Financial Reporting System") for summary reporting. A number of other values are not reported to AFRS at all.
ctcLink ChartfieldsLegacy ValuesAFRSNotes| ctcLink Chartfields | Legacy Values | AFRS | Notes |
|---|---|---|---|
| Business Unit | District Code | Agency Code | All colleges data consolidated and converted to CTC System Agency Number 6990 |
| Operating Unit | Organization Index(*) | Not Sent | Operating Unit not sent to AFRS |
| Fund | Fund | Fund | Most funds in ctcLink = AFRS. Fund 146 crosswalks to 145; 444 to 443 and 841 to 790. |
| Appropriation | Appropriation Index(AI) | AFRS Appropriation Index | Generally, ctcLink uses the same AI throughout a biennium. Depending on the year of the biennium, the ctcLink AI is crosswalked to the correct AI in AFRS. In addition, a table in AFRS uses the AI to add the correct Appropriation (required in AFRS). |
| Class | Program Index | Program Index | |
| 011-099 | 011-099 | Except 015, which sent to AFRS as 011 | |
| 111-199 | 100 | ||
| 211 | 850 | ||
| 221 | 900 | ||
| 2xx | 850 | For all fund types except 1 and 3 | |
| 3xx | 850 | ||
| 9xx | 900 | ||
| Department | Organization Index(*) | Not Sent | |
| Program | Organization Index(*) | Not Sent | |
| Account | GL/SubObject/Revenue Source | The account is crosswalked to AFRS values of GL/SubObject/Revenue Source depending on the account. | |
| Project Costing Business Unit | District Code | Not Sent | |
| Project ID | Project Number | Not Sent | |
| Activity ID | Organization Index(*) | Not Sent | |
| Subsidiary | Subsidiary (Due To/From…) | Due To/From Subsidiary | |
| State Purpose | NA | Project Type | This value is crosswalked to AFRS as a Project Type and associated with an AFRS Project Number |
10.20.70 ctcLink - Application of Fund Accounting << 10.30 - 10.30.10 >> 10.30.15 Business Unit - Operating Unit
