Glossary of Terms

"Mini business" means any business entity, including a sole proprietorship, corporation, partnership, or other legal entity, that: (a) Is owned and operated independently from all other businesses; and (b) has a gross revenue of less than three million dollars, but one million dollars or more annually as reported on its federal tax return or on its return filed with the department of revenue.

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.

Review of a project’s predesign study by an independent qualified multi-disciplined team using the value engineering methodology.

Created in 1962, the Data Universal Numbering System or D-U-N-S® Number is D&B's copyrighted, proprietary means of identifying business entities on a location-specific basis.Assigned and maintained solely by D&B, this unique nine-digit identification number has been assigned to over 100 million businesses worldwide. A D-U-N-S® Number remains with the company location to which it has been assigned even if it closes or goes out-of-business. D-U-N-S® Number also "unlocks" a wealth of value-added data associated with that entity, including the business name, physical and mailing addresses, tradestyles ("doing business as"), principal names, financial, payment experiences,industry classifications (SICs and NAICS), socio-economic status,government data. The D-U-N-S® Number also links members of corporate family trees worldwide.

A group of accounts within the state's fund structure. These accounts within the General Fund are a grouping of accounts normally classified as Special Revenue Funds or Capital Projects Funds, but which are considered a part of the total General Fund.

The statement of proposed expenditures defined in RCW 43.88.020 and referenced in RCW 43.88.110. This is the original allotment plus a limited number of revisions. The initial allotment can only be modified by legislative changes to the appropriation level, reductions ordered by the Governor due to a cash deficit or approved quarterly adjustments.

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.

Expenditures for the acquisition of, addition to, or major repair of fixed assets intended to benefit future periods. In the operating budget, this label typically refers to equipment.

Business must be: A for-profit business. A small business according to the U.S. Small Business Administration. Eligible owner(s) must: Be a U.S. Citizen or permanent resident. Own at least 51% of the business. Control managerial and day-to-day operations. Be female, African American, Hispanic American, Native American, Asian-Pacific American, or Subcontinent Asian American. (Other individuals may be found to be socially and economically disadvantaged on a case-by-case basis.) Have personal net worth of less than $1.32 M.

Costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

An indicator of how much work has been completed. The number of units of a product of service produced or delivered.

Scope refers to the extent of the work that will be done based on capacity and funding. For instance, phase 1 of the One Washington program focuses only on finance processes.

ABS is the state’s new software solution system that allows agencies to develop, share and electronically submit their biennial and supplemental budget requests. ABS supports multiple budget versions to assist agencies in developing operating and transportation budget requests. ABS was launched June 11, 2018, and replaced the aging Budget Development System (BDS).

The process for achieving, verifying, and documenting that the performance of a building and its various systems meet design intent together with the owner and occupants' operational needs. The process extends through all phases of a project, from initial concept to occupancy and operation, and includes the training of maintenance personnel.

The ESC is an element of the One Washington Governance body that is led by the Executive Director of the One Washington Program and includes leadership from highly impacted agencies as well as the governor’s office. Their function is to provide strategic direction as the decision-making body of the project in charge of overseeing and facilitating project collaboration.

Lease purchase and lease development agreements are forms of financing contracts that enable a building to be built or substantially remodeled to state specifications by a private developer. In both cases, the developer finances the project and recovers the cost through least payments. By the end of the lease period, the state may exercise the option to purchase at a predetermined price. There is no tax exemption for the developer, and market interest rates prevail. Any funds required to pay the cost of leasedevelopment proposals should be requested through the operating budget. For reference, see RCW 39.94, Financing Contracts.

An integration containing AFRS accounting values. 

Projects that maintain and preserve existing state facilities and assets, and do not significantly change the program use of a facility. Examples would include roof replacement and exterior renovation, utility system upgrade, and repairing streets and parking lots.

A party to a subcontract who does trade work for a contractor (the other party), which work included under the prime contract between the same contractor and an owner; one who is defined as a subcontractor by the prime contract.

Allows for identifying and reporting on financial activity and balances for which the individual is responsible. Defaults from another element such as the Grant (referred to below).

Entire lifecycle from conception to end life of a contract. Includes development, tracking, monitoring and updating contracts throughout their lifecycle to proactively manage supplier and user adherence to negotiated terms and conditions.

A 12-month fiscal period used for budget and accounting purposes. The Washington State fiscal year extends from July 1 through the next June 30 and is named for the calendar year in which it ends (e.g., July 1, 2014 - June 30, 2015 is state Fiscal Year 2015). The federal fiscal year runs October 1 through September 30. The city/county fiscal year runs January 1 through December 31.

The basis of accounting under which expenditures, whether paid or unpaid, are formally recognized when the liability is incurred against the account, but revenues are recognized only when they become both measurable and available to finance expenditures of the current accounting period. All governmental funds use the modified accrual basis of accounting.

Written notification from a vendor raising issues or concerns about the evaluation and selection process of a solicitation for which the ASB has been announced.

Money, assets or other resources available for appropriation.

A legislative fiscal staff publication that summarizes the budget passed by the state Legislature. This publication is usually distributed a few months after the end of the legislative session. Budget notes provide guidance but are not legally binding.

Washington State’s legal restriction (RCW 39.42.132) on the amount that can be paid for debt service on bonds, notes, or other borrowed money. The Washington State Constitution (Article 8, Section 1(b)) mandates that payments of principal and interest in any fiscal year cannot exceed 9 percent of the arithmetic mean of general state revenues for the three preceding fiscal years. This debt limit of 9 percent of revenues is to be reduced in downward steps to 8 percent by July 1, 2034.

Refers to the basic account that receives revenue from Washington’s sales, property, business and occupation, and other general taxes and is spent for operations such as public schools, social services and corrections.

This is a full- or part-time employee who represents the owner during construction and serves as a liaison between the architect and contractor on major projects.