Glossary of Terms

A fund classification used to account for most typical governmental functions. The acquisition, use, and balance of the state's resources and related current liabilities, unless required to be accounted for in proprietary funds or fiduciary funds, are accounted for in this classification of funds. There are five types of governmental funds: General Fund, Special Revenue funds, Capital Projects funds, Debt Service funds and Permanent funds.

Expenditures made for the Personal Services, Goods and Services, Travel, Capital Outlays, Debt Service, Interagency Reimbursements and Intra-Agency Reimbursement objects.

An entity that has submitted a bid that fully conforms to the requirements stated in the Competitive Solicitation.

Revenues that meet the appropriate recognition criteria of the fund type involved, but are not realized until a subsequent accounting period. Also refers to Accrual Basis and Modified Accrual Basis.

A written authorization provided to a contractor approving a change from the original plans, specifications, or other contract documents, as well as a change in the cost. With the proper signatures, a change order is considered a legal document.

Commitments related to unperformed (executory) contracts for goods or services. Used in budgeting, encumbrances are not GAAP expenditures or liabilities, but represent the estimated number of expenditures ultimately to result if unperformed contracts in process are completed. An encumbrance is often recorded at the time a purchase order is processed.

Each integration requires an integration design and field mapping documentation. The integration team is offering agencies a crosswalk integration option to aid with remediation work of some legacy systems during the implementation timeframe or excessive temporary remediations to bridge gaps between phase 1a and phase 1b functionality. The integration team is providing the crosswalk for legacy AFRS COA to/from Workday FDM. These field mappings will be used by OFM to create updated Data Sharing Agreements (DSA).

A bond issued by a surety company on behalf of a contractor to guarantee an owner proper performance of the construction contract.

In a single-tenancy architecture, the tenant purchases their own copy of the software, and the software can be customized to meet the specific and needs of that customer.

An agency’s plan of estimated expenditures, revenues, cash disbursements, and cash receipts for each month of the biennium.

Written notification from a vendor raising issues or concerns with the solicitation requirements and/or evaluation process in regard to an open competitive procurement.

These include initial construction, punch-list items, retrofits, alterations, remodeling, renewals, tenant improvements, renovations, adaptations and code improvements for a facility.

Can indicate building and rooms for tracking furniture and equipment or may be used for sales tax calculation.

As used in defining a project type, the identification of the dominant driver behind the project; the area where the impact of not correcting the deficiency is most acute.

A general term describing specific activities within an agency program.

Converting expenditures that occurred for only part of a biennium into the amount needed for a full biennium of implementation.

An analysis in which consequences of the investment are measured in or converted to economic terms and qualitative benefits.

The excess of the assets of an account over its liabilities and reserves. For governmental funds, fund balance represents the difference between fund assets (beginning balance and estimated revenues for the period) and fund liabilities (including reserves and appropriations for the period).

Funds provided by federal and private/local sources.

An integration containing AFRS accounting values. 

The Acquisition of goods or services, including the leasing or renting of goods.

The extra fee to be paid to the A/E for participation in the required value engineering study and includes incremental costs to implement those changes identified by the study and requested by the owner.

The BTB is an element of the One Washington Governance body that consists of agency subject matter experts who share the goal of informing program decision-making with their business and operational expertise.

The cost for design document plan check that is performed by the International Conference of Building Officials (ICBO) only when required by local code officials. This requirement should be identified in the permit review process.

As used in the context of use of bond/COP proceeds to pay the costs of facilities expected to be owned or used by, or to make any loan or grant to, a state and local government unit as defined in Treas. Reg. 1.103-1. This includes any state or political subdivision thereof that has been delegated substantial taxing, police, or condemnation power under state law or any instrumentality thereof

A measure of the result of a service provided. This type of measure indicates the impact on the problem or issue the service or program was designed to achieve. Also known as results.

Results Washington combines the best aspects of previous performance management and performance budgeting efforts such as Government Management Accountability and Performance (GMAP) and Priorities of Government (POG) with a significantly expanded Lean initiative that will involve all state agencies.

See: Purchase

A chart of accounts (COA) is a financial organizational tool that provides a complete listing of every account in an accounting system. An account is a unique record for each type of asset, liability, equity, revenue and expense.

Person or organization that actually uses a product, as opposed to the person or organization that authorizes, orders, procures, or pays for it.