Glossary of Terms

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.

A set of unforeseen circumstances beyond the control of the agency that either: (a) Presents a real, immediate, and extreme threat to the proper performance of essential functions; or (b) May reasonably be expected to result in material loss or damage to property, bodily injury, or loss of life, if immediate action is not taken.

A law on state budget restrictions approved by voters in the November 1993 general election. Its primary requirements are: an expenditure limit based on inflation and population growth (applicable to state General Fund expenditures only); an emergency reserve account for any GF-S revenues above the expenditure limit; a percentage limit on how much state fees can be raised without legislative approval; and a two-thirds legislative vote requirement on certain state tax increases.

The act of considering and making funding choices based on desired outcomes. Performance budgeting focuses on the results to be gained through investment decisions.

Shadow system is a term used in information services for any application relied upon for business processes that is not under the jurisdiction of a centralized information systems department and duplicates or replicates the activities of the centralized system. In this case, a shadow system is a system that exists outside the main accounting system.

An integration used by multiple agencies that is INBOUND to Workday.

Proposals that cover a wide range of financial contracts that call for the development or use of space by state agencies through a contractual arrangement with a developer or financing entity. The sale of debt obligations, Certificates of Participation (COPs) through the State Treasurer may be involved, or financing may be offered by a private developer. Title to the property involved may transfer to the state either upon exercise of an option or at the termination of the contract.

The soliciting agency’s written response to a Complaint.

The designator that identifies the nature of the spending authority, such as state, federal, private/local. See SAAM 75.50.10.

The identification of a total life-cycle cost of a facility project. Life-cycle cost analysis is defined as the programmatic and technical considerations of all cost elements associated with capital facility alternatives under consideration. These cost elements may include any or all of the following: Capital Investment Costs, Lease Costs, Financial Costs, Operations Costs, Maintenance Costs, Alternations Costs, Replacement Costs, Denial of Use Costs, Lost Revenue and Associated Costs.

Washington’s adaptation of the "Price of Government" budget approach first developed by Peter Hutchinson and David Osborne. This form of budgeting focuses on statewide results and strategies as the criteria for purchasing decisions.

Any legislative change to the original budget appropriations.

A debt instrument issued through a formal legal procedure and secured either by the pledge of specific properties or revenues or by the general credit of the state. Examples include bid bond, performance and payment bond. See: Form C-100 (2014) Section G.

The sum established by the agency/institution as available for the entire project, including the construction budget, acquisition costs, furnishings and equipment, compensation for professional services and all contingencies. The cost estimate is used to develop capital project budgets.

The major functional areas by which agencies are grouped according to general purpose: education, natural resources, human services, governmental operations and transportation.

Agreements that do not include a monetary component or contemplate exchange of money or payment.

(A16) - A document that authorizes the delivery of specified merchandise or the rendering of certain services. This form is used by agencies to encumber, liquidate, and authorize payment for such purchase requisition requests.

An entity that provides goods and/or services.

See: Purchaser

The period after the System Integrator (SI) has been selected (and starts on the project), and validated where the system design, configuration, testing, training, and deployment activities occur.

Broad, high-level, issue-oriented statements of an organization's desired future direction or desired state.

The costs of the regular custodial care, utilities, refuse and recycling services, parking management, boiler operations, law enforcement and security, property management, visitor information, tour services, fire protection and life-safety services, including salaries of facility staff performing these tasks.

To continue using a computer system/application instead of utilizing Workday functionality. Note: A decision to retain a computer system/application may require extensive conversation and integration work.

This type of project includes the acquisition of land, structures, and buildings. These are fixed assets that have no relationship to the addition or improvement to, or the repair or replacement of, existing fixed assets. Examples of an acquisition are purchase of a tract of land or purchase of a building.

An application used by OFM State HR to manage salary schedule and job class specifications. Interfaces with HRMS and facilitates backend transfer of salary schedule & job class data to other systems (SPS & CIM).

Obtaining goods or services directly from a qualified vendor, without any competition that may otherwise be required, in direct response to an emergency.

The examination of work completed or in progress to determine its conformance with the requirements of the contract documents.

A quantitative indicator that can be used to determine whether an agency’s programs or services are directly contributing to the achievement or progress toward some objective. Activity performance measures reported in the budget should tell the story of whether the activity is achieving its purpose and contributes to statewide goals. These measures are most likely to be intermediate or immediate outcomes or output measures.