Glossary of Terms

Asset, liability, equity, revenue and expense accounts. Balance sheet accounts are entered directly on transactions and revenue and expense accounts default from the Spend/Revenue Categories of the Pay Component.

Creation of the long-term financing and expenditure pan for acquisition, construction, or improvement of capital assets such as land and buildings, and for programs that accomplish facility improvements. The capital budget is included in an appropriation bill for a specific biennium; the Ten-Year Capital Plan is proposed by the Governor but not enacted into law.

Accumulates costs for planned work over a period of time for planned outcome that may be capitalized or expensed. Project types include non-billable, billable, capital and opportunity. Project can be subdivided into sub-projects, phases and tasks.

Accounts that have cash on deposit in and under the control of the State Treasurer and are disbursed by means of a warrant of electronic means. Treasury accounts are subject to appropriation unless specifically exempted.

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.

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).

These positions are part of the One Washington OCM Team and coordinate with and support agencies’ OCM efforts.

A mutual obligation of the state and of employees' exclusive bargaining representatives to meet at reasonable times and bargain in good faith to reach agreement on wages, hours, and other terms and conditions of employment as defined in RCW 41.80.

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.

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.

A party to a contract to provide professional architectural and/or engineering design services to an agency or institution.

A contract is a promise that is a legally enforceable agreement between two or more parties.

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.

Caseload, economic, or demographic factors that have a significant effect on the state budget. Examples include inflation rate changes and state population changes in certain age groups.

Data cleansing typically refers to a set of activities that ensures all data in a system is standardized. This will be necessary to move data from old systems (AFRS, HRMS, etc.) into a new ERP.

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.

An enterprise application that allows development and submittal of agency capital budget requests online.

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

A fund classification used to account for the state’s ongoing organizations and activities that are similar to those often found in the private sector. These funds are considered self-supporting in that the services rendered by them are financed through user charges or on a cost reimbursement basis. There are two types of proprietary funds: enterprise funds and internal service funds.

Revenue received which has not been appropriated by the Legislature. The Governor has the authority to approve the allotment of such money within the guidelines of the intent in which they were received and the statutory guidelines of RCW 43.79.270.