Glossary of Terms

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.

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

Alternative financing method authorized by the Legislature and administered by the State Treasurer. (COPs for equipment do not require legislative authorization.) A COP typically has a revenue stream to pay the debt service for the capital project.

Cash receipts and receivables of a governmental unit derived from taxes and other sources.

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.

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).

RETIRED TERM – Previously POCs were the primary liaisons between One Washington and agencies helping to manage agency requests and promote vertical communication within the agency. POCs have now been replaced by Agency Support Team (AST) Leads.

An application used by the Office of Financial Management (OFM) to estimate costs of collective bargaining & budget proposals, as well as the effect on state agency budgets due to changes in salary and benefit costs.

Software as a service, or SaaS, is a business model in which a third-party provider hosts applications and makes them available to customers via the Internet. An ERP is a type of SaaS.

Tangible property other than land, buildings, improvements other than buildings, or infrastructure which is used in operations and with a useful life of more than one year. Examples are furnishings, equipment, and software. Equipment may be attached to a structure for purposes of securing the item, but unless it is permanently attached to or an integral part of the building or structure, it is classified as equipment and not buildings.

Leases are contracts entered into by the state which provide for the use and purchase of real or personal property and provide for payment by the state through the operating budget. All financing contracts must be approved by the state Finance Committee. A lease must have the approval of OFM if it is for space under development or has an obligation of over $1 million annually, regardless of the length of the lease obligation.

An offer to do construction work for payment, the acceptance of which constitutes a contract between the contractor who made the bid (the bidder) and the agency or institution who accepted it exclusive of adjustments for additive alternates. Also know as a proposal or a tender; often called a prime bid when made by a construction company that hopes to become the prime contractor, or a sub-bid when made by a company that hopes to become a subcontractor.

The process of obtaining or buying goods and services consistent with RCW 39.26 with the intent to Purchase.

A contract for specific goods or services that is solicited and established by the agency in accordance with procurement laws and rules on behalf of and for use by a specific agency or group of agencies as needed from time to time, not available for general use and may only be used as specified by the agency.

This is a technician's services in acquiring and testing samples of materials used in the project as required in the State Building Code, such as welds, concrete strength or bearing capacity.

A statement of the estimated fiscal impact of proposed legislation. This cost estimate is usually developed by the state agencies affected by the bill, and then approved and communicated to the Legislature by the Office of Financial Management.

"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.

An integration containing AFRS accounting values. 

A tool to transform business data into meaningful and useful information.

An agency that purchases or acquires goods and/or services.

The Washington state Department of Enterprise Services, an agency.

A workflow is approval routing for a process. When there is an approval needed, the system will send it to the appropriate assigned person to approve before moving onto the next step.

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.

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.

Proof of minority status. Each minority owner of a business applying for certification who is visibly identifiable as a minority shall submit with the MWBE application form a photograph or copy of documentation containing the owner's photograph. Each minority owner who is not visibly identifiable as a minority shall submit a copy of his or her birth certificate, tribal enrollment papers, or other document which shows that the owner meets the definition of "minority" as set forth in these rules. The final determination will be in the sole discretion of the office. Business must be able to independently perform the services necessary to fulfill the contract. 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.

Granular view of revenue for goods and services provided. Defaults from a sales item.

The final settlement of a matter as to whether your agency will retire or retain a computer system/application.

All electronic technology systems, products and services. Equipment, software, services, and products used in processing information, office automation, and telecommunications (voice, data and/or video).