ctcLink Accounting Manual | 20.10 State Budgeting Process
20.10 State Budgeting Process
2022-06-30
Washington enacts budgets on a two-year cycle, beginning July 1 of each odd-numbered year. The biennial budget enacted by the Legislature can be revised in any legislative session through changes to the original appropriations. These revisions are referred to as supplemental budgets.
State agencies are responsible for developing budget estimates and submitting budget proposals to the Governor. The Office of Financial Management (OFM) coordinates the submittal of agency budget requests and prepares the Governor’s budget recommendation to the Legislature. Through appropriations bills, the Washington State Legislature mandates the amount of money each state agency can spend and, in varying degrees of detail, directs agencies where and how to spend it. Once the budget is enacted by the Legislature and approved by the Governor, agencies implement approved policies and programs within the budgetary limits imposed by legislation.
Budgeting procedures are described in laws enacted by the Legislature, instructions provided by the Governor’s staff at the Office of Financial Management (OFM) and policies at the State Board.
State-wide systems are provided by OFM to enter budget information. The Agency Budget System (ABS) is used to enter budget proposals. After budgets are enacted by the Legislature, the Allotment System (TALS) is used to enter agency monthly budgets.
Allocations to colleges are developed internally by the State Board.
Sections
- 20.10 State Budgeting Process
- 20.10.10 Statutory Requirements - State Level Process
- 20.10.10.1 State Budget Development Systems
- 20.10.10.2 State Budget Phases
- 20.10.20 Operating Budget Request
- 20.10.20.1 Requirements
- 20.10.20.2 Budget Request Preparation
- 20.10.20.3 Budget Request Content
- 20.10.30 Fund and Appropriation Code Setup
- 20.10.30.1 Expenditure Authority Schedule
- 20.10.30.2 Legislative Provisos
- 20.10.30.3 Appropriation Indexes in ctcLink and State Financial System
- 20.10.40 Allotment – Preparation and Approval
- 20.10.40.1 Requirements
- 20.10.40.2 Budget Allotment Elements
- 20.10.40.3 SBCTC Budget Allotment Preparation
- 20.10.40.4 Allotment Approval
- 20.10.40.5 Lapsing of Allotments
- 20.10.50 Allocations to Districts
- 20.10.50.1 State Board’s Authority to Allocate Funds
- 20.10.50.2 Budget Allocation Process
- 20.10.50.3 Budget Allocation Model – District Participation
- 20.10.50.4 Current Budget Allocation Model
- 20.10.50.5 Budget Allocation Model Terms
- 20.10.60 Recording State Operating Appropriations in ctcLink
- 20.10.60.1 Recording State Operating Appropriations in ctcLink
- 20.10.60.2 Comparing Expenditures to State Appropriations
