Washington Plan Time Encumbrance (PPTE) is an accounting system used by the state of Washington to manage its employee payroll and budgeting. It tracks the amount of time employees spend on particular projects or tasks and allocates the correct amount of funding from the state budget to pay for the work. PPTE is made up of two types of encumbrances: planned and actual. Planned encumbrances are estimates of the time it will take an employee to complete a given project or task. They are based on the time an employee has available and the scope of the project. This allows the state to set an appropriate budget for the project. Actual encumbrances are the actual amount of time an employee spends on the project. They are recorded when the employee completes the project or task and are used to reconcile the budget for the project, ensuring that the correct amount of funding is allocated. PPTE is an important tool for the state of Washington in managing its employee payroll and budgeting. It allows the state to accurately track the time employees spend on projects and tasks and allocate the appropriate amount of funding accordingly.