Glossary of Terms

A senior leader within each agency that actively and visibly supports One Washington efforts by attaching their name to communications and being the “leadership face” of One Washington to all employees (one sponsor per agency).

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.

The functional team is planning for five (5) rounds of FDM mappings with agencies starting in July and ending in November. Throughout this process, agencies will have the opportunity to make updates and adjustments to their agency workbooks.

Mainly for large/medium agencies, these are individuals within each agency that support the Agency POC with OCM-specific activities (e.g., provide feedback on communications, facilitate and manage training, etc.).

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).

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

Any state office or activity of the executive and judicial branches of state government, including state agencies, departments, offices, divisions, boards, commissions, institutions of higher education as defined in RCW 28B.10.016, and correctional and other types of institutions.

One Washington holds seven advisory committees; one for each process area, overseen by the process owner, and one for OCM, overseen by the OCM Director. Members are comprised of agency leadership and process SMEs.

You can create 3 types of custom reports: simple, advanced, and matrix. An advanced report provides all the features of a simple report, plus more advanced ones such as accessing related business objects and producing multiple levels of headings and subtotals. Advanced reports also enable the use of sub-filters, run time prompts, charts, worklets, and report sharing, and provide the ability to expose the report as a web service.

An off-cycle payment made in addition to a worker's scheduled on-cycle payment. You can process additional payments as part of a manual payment or on demand payment.

A written or graphic instrument issued by the architect before execution of the construction contract that modifies or interprets the bidding documents by additions, deletions, clarifications, or corrections.

An activity is something an organization does to accomplish its goals and objectives. An activity consumes resources and produces a product, service or result. One way to define activities is to consider how agency employees describe their jobs. What do you do? For whom? Why is it valuable? For the Activity Inventory, an agency’s work should be broken down into its discrete functions or services.

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.

See: Purchase

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.

Liabilities reflecting the obligation to pay for goods or services that have been incurred or received but not paid for by the end of the accounting period. Accrued liabilities related to refunds of revenue are offset to the revenue originally recorded.

Expenditures that meet the appropriate recognition criteria of the account type involved but have not been paid. Accrued expenditures are expected to be paid in a subsequent accounting period.

The basis of accounting whereby revenues are recognized when they are earned and measurable regardless of when collected, and expenses are recorded on a matching basis when incurred. All proprietary and fiduciary funds use the accrual basis of accounting.

Defines how much time off employees can accrue, the timing of the accrual, and other rules. Can define eligibility rules, a frequency, and limits that differ from the time off plan.

A set of rules that dictate how monetary amounts in individual accounts are translated into a different currency. Translation rule sets are defined at an account-set level and apply to each account in that account set.

A grouping of ledger accounts. For example, you can group all assets that are considered current assets to easily reference them. Individual accounts can appear in multiple account summaries.

The three-character alpha/numeric code assigned by OFM to identify each account. (See the Fund Reference Manual.)

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.