Glossary of Terms

Accounts that are subject to the appropriation and/or allotment process.

Accounts set up by law to receive revenue from a specific source and to be spent for a specific purpose.

The system modifications necessary to make an agency’s computer system/application compatible with Workday using its associated FDM model, worktags, and values.

Uniform minimum standards for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application but also detailed practices and procedures.

Creation of a biennial plan for the revenues and expenditures necessary to support the administrative and service functions of state government.

A fiscal and accounting entity with a self-balancing set of general ledger codes in which cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, are recorded and segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. For reporting purposes, the state identifies major accounts, and administratively combines all remaining accounts into roll-up funds. Most accounts are set up in state law to isolate specific activities.

The definition of the Legacy System Disposition Maintain  includes the following components:

• Sustain:  Continue with agency system as-is or minor modifications and use One Washington integration services.
• Retrain:  Train users on available core functionalities and features of the agency system (agency system functionality not fully utilized).

Cash receipts are any moneys (e.g., checks, cash, warrants, credit or debit card amounts, or EFTs) received by the state during a period regardless of when the moneys are earned.

An abbreviated set of specification requirements normally included early in the design process.

The phase of the A/E's services in which the architect consults with the agency/institution to ascertain the requirements of the project and prepares schematic design studies consisting of drawings and other documents illustrating the scale and relationships of the project components for approval by the agency/institution. The A/E also submits a preliminary estimate of construction cost based on current area, volume or other unit costs.

A measure that shows the relationship between inputs (dollars or FTEs) to output or outcome.

The same as "first cost" or the cost to provide the service or product in today’s dollars for a project. Different from life cycle costs, or future costs.

Refers to an agency’s capacity (availability of time and resources) and capability to support and adopt the upcoming transformation. People, process, and technology are the core elements used to assess and measure agency readiness over time. Agency Readiness is a component of OCM.

Agency SMEs support One Washington activities like reviewing and providing input for project documentation on a routine basis. They are also available as a resource of information to One Washington.

This is the State of Washington including all agencies, higher education and other entities. The Company Code has one tax ID number.

A refinement to preventive maintenance that integrates scheduled maintenance with system monitoring and analysis (e.g., vibration analysis, thermal/energy analysis) to identify inefficient operation or imminent breakdown. Predictive maintenance ideally reduces the cost of maintaining components that are working adequately.

A long-term comprehensive plan that represents an integrated set of decisions and actions designed to ensure that the intended goals and objectives of an agency are met. The plan should answer: Where are we today? Where do we want to be? How do we intend to close the gap between where we are and where we want to be?

The three-character code assigned by OFM to identify each legislative or executive authorization to incur expenditures. Agencies are to use only those expenditure authority codes that have been authorized in writing by OFM. The assigned codes are valid only for the biennium for which they are established.

A legacy system is an old method, technology, computer system, or application program of, relating to, or being a previous or outdated computer system yet still in use.

This is a phase within the contract life cycle. Activities include; the Competitive Solicitation procurement process; negotiating (where permissible) with successful bidders; and contract execution.

An account in the general ledger in which the aggregate of all debit and credit postings to a number of related accounts (called the subsidiary accounts) are recorded. For example, the Accounts Receivable account is a control account supported by the aggregate of the individual customer subsidiary accounts.

Method of how an owner plans to contract a project, i.e., design/bid/ build, design/build, GC/CM, etc.

Expenditure authority not specifically scheduled for expenditure but expected to be allotted at a later time.

A process in accounts payable where the invoice from the vendor is matched against the purchase order, the shipping documents, and the quantity and price tolerance defined, before it is posted. The goal is to highlight any discrepancies in the purchasing process in order to save agencies from overspending or paying for an item that they did not receive.

Accounts related to the state General Fund as defined in RCW 43.88.055; includes the Washington Opportunity Pathways Account and Education Legacy Trust Account.

A fund whose expenditures are subject to appropriation if held in the state treasury or subject to allotment if held outside the state treasury.

A backlog of activities that agencies deem necessary to bring facilities into good repair. Deferred maintenance is generally work that is left undone due to the lack of resources or perceived lower priority than projects funded. Failure to perform deferred work may result in the progressive deterioration of the facility condition or performance, and if not addressed, will significantly increase restoration cost. Deferred maintenance backlog reduction plans must be submitted with the capital budget request.

This is the phase or process prior to beginning the contract life cycle when purchasers seek authority, approval or assistance with a procurement or purchase. Typically includes scope, estimated cost, funding source, timeline, proposed solution.

The cost to do soils boring, sampling, testing, and prepare recommendations. The soil boring and sampling process, together with associated laboratory tests are necessary to establish subsurface profiles and the relative strengths, compressibility and other characteristics of the various strata encountered within depths likely to have an influence on the design of the project.

The costs of the regular custodial care and repair, annual maintenance contracts, utilities, maintenance contracts, and salaries of facility staff performing O&M tasks. The ordinary costs required for the upkeep of property and the restoration required when assets are damaged but not replaced. Items under O&M include the costs of inspecting and locating trouble areas, cleaning and preventive work, replacement of minor parts, power, labor, and materials. O&M work is required to preserve or restore buildings, grounds, utilities, and equipment to its intended running condition so that it can be effectively used for its intended purpose.