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75.50 Expenditure Authority Codes |
75.50.10
March 18, 2020 |
Expenditure authority type and expenditure character codes with descriptions |
Expenditure Authority |
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. |
3 |
Federal - Unanticipated Denotes expenditure authority funded by grants and contracts with federal government agencies that were not included in the biennial budget request. |
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. Cannot be used with Budget type A (Appropriated) accounts. |
7 |
Private/Local Denotes appropriations funded by grants, contracts, etc., with private parties or local government agencies. |
8 | Federal Stimulus
Denotes appropriations funded by grants and contracts with federal government agencies under various federal stimulus acts. |
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 Stimulus - Nonappropriated
Denotes activity in nonappropriated/allotted and nonbudgeted accounts funded by grants and contracts with federal government agencies under various federal stimulus acts. |
U | Federal Stimulus - Unanticipated
Denotes expenditure authority funded by grants and contracts with federal government agencies under various federal stimulus acts 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 – Federal Stimulus Denotes activity to liquidate GL Code 6560 “Estimated Accrued Expenditures/Expenses” recorded on the records of agencies under the federal stimulus acts at the close of the prior biennium. |
Note: Types 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. |
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Budget |
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 |
HCA Medicaid Federal - Budget Preparation Only Used by agencies that are pre-approved for Federal Medicaid funding 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
March 18, 2020 |
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. |
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75.50.20.b | Unanticipated Receipts Expenditure Authority
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). |
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75.50.20.c | Nonappropriated/Nonallotted Operating Expenditures All nonappropriated/nonallotted operating expenditures reported to AFRS must use expenditure authority code Z96, Z98, or Z91-Z94-Federal Stimulus. These codes are to be used for all operating activity, other than unanticipated receipts, not included on the Expenditure Authority Schedule. |
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75.50.30
March 18, 2020 |
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. |
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75.50.30.b | Unanticipated Receipts Expenditure Authority
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). |
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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-Federal Stimulus. These codes are to be used for all capital activity, other than unanticipated receipts, not included on the Expenditure Authority Schedule. |
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75.50.40
March 8, 2021 |
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 number range, type, and character must match to be used in the Agency Financial Reporting System (AFRS).
* The third character of the expenditure authority code must be zero (0). ^These codes will be used by OFM to allocate expenditure authority to agencies for federal stimulus and other federal dollars received centrally. |
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