Return to CHAPTER 75


state seal 75.50
Expenditure Authority Codes

75.50.10

June 1, 2009

Expenditure authority type and expenditure character codes with descriptions

   

Expenditure Authority
Type Code


Expenditure Authority Type Description

   

1

State

Denotes appropriations funded by revenues generated by the state's authority to tax, license, or collect fees from the public.

 

2

Federal

Denotes appropriations funded by grants and contracts with federal government agencies. Does not include grants and contracts under the American Recovery and Reinvestment Act (ARRA) of 2009.

 

3

Federal - Unanticipated

Denotes expenditure authority funded by grants and contracts with federal government agencies that were not included in the biennial budget request. Does not include grants and contracts under the ARRA.

 

4

Governor's Emergency Allocation

Denotes the appropriation assigned to the funding identified as "Governor's Emergency" in the Appropriation Act.

 

6

Nonappropriated

Denotes activity associated with nonappropriated/allotted and nonbudgeted accounts.

 

7

Private/Local

Denotes appropriations funded by grants, contracts, etc., with private parties or local government agencies.

   
8

Federal - ARRA

Denotes appropriations funded by grants and contracts with federal government agencies under the ARRA.

   

9

Private/Local - Unanticipated

Denotes expenditure authority funded by grants, contracts, etc., from private/local sources which was not included in the biennial budget request. This does not include activities between agencies of Washington State.

   
N

Federal - Nonappropriated ARRA

Denotes activity in nonappropriated/allotted and nonbudgeted accounts funded by grants and contracts with federal government agencies under the ARRA.

   
U

Federal - Unanticipated ARRA

Denotes expenditure authority funded by grants and contracts with federal government agencies under the ARRA that are not included in the enacted budget.

   

X

Prior Biennium Liability Liquidation

Denotes activity to liquidate GL Code 6560 "Estimated Accrued Expenditures/Expenses" recorded on the records of agencies at the close of the prior biennium.

   

Y

Prior Biennium Liability Liquidation ARRA

Denotes activity to liquidate GL Code 6560 “Estimated Accrued Expenditures/Expenses” recorded on the records of agencies under the ARRA at the close of the prior biennium.

Note: Types 1, 2, 4, 7, and 8 are assigned by the Office of Financial Management (OFM) and contained in the Expenditure Authority Schedule. Types 3, 9, and U may only be used within the proper range of expenditure authority codes for unanticipated receipts as noted in Subsections 75.50.20 and 75.50.30.

   

Budget
Preparation Code


Budget Preparation Description

 

0

DSHS Social Services Federal (DSHS only) - Budget Preparation Only

Used by the Department of Social and Health Services for biennial budget preparation as directed by OFM.

 

5

All Other Non-Lidded Block Grants (DSHS only) - Budget Preparation Only

Used by the Department of Social and Health Services for biennial budget preparation as directed by OFM.

 

A

DSHS Family Support/Child Welfare Federal (DSHS only) - Budget Preparation Only

Used by the Department of Social and Health Services for biennial budget preparation as directed by OFM.

 

C

DSHS Medicaid Federal (DSHS only) - Budget Preparation Only

Used by the Department of Social and Health Services for biennial budget preparation as directed by OFM.

   

D

DSHS Temporary Assistance Needy Families (DSHS only) - Budget Preparation Only

Used by the Department of Social and Health Services for biennial budget preparation as directed by OFM.

   

E

DSHS Child Care Development Funds (DSHS only) - Budget Preparation Only

Used by the Department of Social and Health Services for biennial budget preparation as directed by OFM.

   

T

Used to denote bond funding for transportation projects - Budget Preparation Only

Used by the Department of Transportation and other transportation agencies during biennial budget development.

   
Expenditure
Character Code

Expenditure Character Description

   
1

Operating

Denotes expenditures authorized for the purpose of funding ongoing programs.

   
2

Capital

Denotes expenditures authorized for the purpose of construction, acquisition, or renovation of capital assets or long-term grant programs that cross biennial lines.

   

75.50.20

January 1, 2016

Operating expenditure authority codes
75.50.20.a Legislative Appropriations, OFM Allocations, and Nonappropriated/Allotted

Expenditure authority codes for legislative appropriations, OFM allocations, and nonappropriated/allotted expenditures are assigned by the Budget Division, OFM. Agencies are notified of the codes through the Expenditure Authority Schedule. If agencies have questions regarding the assignment of the codes they are to contact the Operations Section, Budget Division, OFM.

75.50.20.b

Unanticipated Receipts Expenditure Authority

State Federal Private/Local
N/A 700-940 9A0-9Z0
  7A0-7F0 ZA0-ZZ0
  7G0-7Z0 ARRA  
  8A0-8Z0  

Unanticipated receipts expenditure authority codes are assigned by agencies who request spending authority for unanticipated receipts of operating expenditures. The original unanticipated receipt expenditure authority code is to be used when applying for additional spending authority if the additional unanticipated receipts are from the same source and for the same purpose. The third character in the expenditure authority code must be zero. Charges against these codes are to have the corresponding revenue assigned to the appropriate source code (i.e. for Private/Local expenditure authority, revenues in the 05XX Private/Local Revenue Source Code series).

75.50.20.c

Nonappropriated/Nonallotted Operating Expenditures

All nonappropriated/nonallotted operating expenditures reported to AFRS must use expenditure authority code Z96, Z98, or Z94-ARRA. These codes are to be used for all operating activity, other than unanticipated receipts, not included on the Expenditure Authority Schedule.

 

75.50.30

April 1, 2009

Capital expenditure authority codes
75.50.30.a Legislative Appropriations

Expenditure authority codes for capital appropriations are assigned by the Budget Division, OFM. Agencies are notified of the codes through the Expenditure Authority Schedule. If agencies have questions regarding the assignment of the codes they are to contact the Operations Section, Budget Division, OFM.

75.50.30.b

Unanticipated Receipts Expenditure Authority

State Federal Private/Local
N/A V10-W90 X10-Y90
  U10-U90 ARRA  

Unanticipated receipts expenditure authority codes are assigned by agencies who request spending authority for unanticipated receipts of capital expenditures. The original unanticipated receipt expenditure authority code is to be used when applying for additional spending authority if the additional unanticipated receipts are from the same source and for the same purpose. The third character in the expenditure authority code must be zero. Charges against these codes are to have the corresponding revenue assigned to the appropriate source code (i.e., for Private/Local expenditure authority, revenues in the 05XX Private/Local Revenue Source Code series).

75.50.30.c

Nonappropriated/Nonallotted Capital Expenditures

All nonappropriated/nonallotted capital expenditures reported to AFRS must use expenditure authority code Z97, Z99, or Z95-ARRA. These codes are to be used for all capital activity, other than unanticipated receipts, not included on the Expenditure Authority Schedule.

 

75.50.40

June 1, 2009

Schedule of expenditure authority types and codes not included on the Expenditure Authority Schedule

The following table summarizes the expenditure authority number range, type, and character codes for operating and capital expenditure authority not included on the Expenditure Authority Schedule. The appropriation number range, type and character must match to be used in the Agency Financial Reporting System (AFRS).

No. Range Type Character Character Description Type Description
700-940*
7A0-7F0*
8A0-8Z0*
3 1 Operating Unanticipated - Federal
7G0-7Z0 U 1 Operating Unanticipated - ARRA
9A0-9Z0*
ZA0-ZZ0*
9 1 Operating Unanticipated - Private/Local
Z96 and Z98 6 1 Operating Nonappropriated/Nonallotted
Z94 N 1 Operating Nonappropriated/Nonallotted - ARRA
985-989 N 1 Operating Nonappropriated - ARRA
V10-W90* 3 2 Capital Unanticipated - Federal
U10-U90 U 2 Capital Unanticipated - ARRA
X10-Y90* 9 2 Capital Unanticipated - Private/Local
Z97 and Z99 6 2 Capital Nonappropriated/Nonallotted
Z95 N 2 Capital Nonappropriated/Nonallotted - ARRA
R3A-R3Z N 2 Capital Nonappropriated - ARRA

* The third character of the expenditure authority code must equal zero (0).

 

Click here if you would like to print a PDF Version of this document.


Return to CHAPTER 75