Glossary of Terms

An automated fraud detection tool offered by most banks. In its simplest form, it is a service that matches the account number, check number and dollar amount of each check presented for payment against a list of checks previously authorized and issued by the agency. All three components of the check must match exactly, or it will not pay.

The major part of a project manual, but excluding the bidding documented, contract agreement, and the conditions of the contract; the written descriptions of items of work that complement the construction drawings.

Accounts that are subject to the appropriation and/or allotment process.

A service or grant that, under state or federal law, must be provided to all eligible applicants.

Accounts set up by law to receive revenue from a specific source and to be spent for a specific purpose.

Lean is a systematic approach to improving value to customers by eliminating waste. The focus is on the customer and the work steps (or "value stream") that create products or services for customers. Lean thinking, tools, and techniques offer an opportunity to streamline business processes to save time, effort and money that can be better used on what customers value most.

General indicators of volume of work performed, services provided or attainment of agency objectives.

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.

A process in accounts payable where the invoice from the vendor is matched against the purchase order and shipping documents 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.

Cash receipts are any moneys (e.g., checks, cash, warrants, credit or debit card amounts, or EFTs) received by the state during a period regardless of when the moneys are earned.

(A17) - A document used by agencies to order, encumber, liquidate, and authorize payment for local purchases. This form is used when an agency has general or specific authority to make the purchase or when the item being purchased falls within the statewide contracts

"Microbusiness" 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 one million dollars annually as reported on its federal tax return or on its return filed with the department of revenue.

A server hosting data tables containing foundation data model and supplier information. Very similar to the current Outbound Interface Server with AFRS vendor and chart of account information.

Capital budget appropriation that reauthorizes the unexpended portion of previously appropriated funds. Because capital projects often overlap fiscal periods, it is necessary to reauthorize some expenditure authority to ensure project completion.

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.

This is the State of Washington including all agencies, higher education and other entities. The Company Code has one tax ID number.

A fund established to account for all financial resources and transactions except those required by law to be accounted for in specific dedicated accounts.

Certification of business enterprises. The office shall be the sole authority to perform certification of minority business enterprises, socially and economically disadvantaged business enterprises, and women's business enterprises throughout the state of Washington. Certification by the state office will allow these firms to participate in programs for these enterprises administered by the state of Washington, any city, town, county, special purpose district, public corporation created by the state, municipal corporation, or quasimunicipal corporation within the state of Washington. This statewide certification process will prevent duplication of effort, achieve efficiency, and permit local jurisdictions to further develop, implement, and/or enhance comprehensive systems of monitoring and compliance for contracts issued by their agencies.

The Revised Code of Washington is the compilation of all permanent state laws now in effect. It is a collection of session laws (enacted by the Legislature and signed by the Governor or enacted via the initiative process), arranged by topic, with amendments added and repealed laws removed. It does not include temporary laws, such as appropriation acts.

This is a phase within the contract life cycle. Activities include; the Competitive Solicitation procurement process; negotiating (where permissible) with successful bidders; and contract execution.

An application used to track requests for director review of job classification assignment to a position.

An account in the general ledger in which the aggregate of all debit and credit postings to a number of related accounts (called the subsidiary accounts) are recorded. For example, the Accounts Receivable account is a control account supported by the aggregate of the individual customer subsidiary accounts.

Any budget development approach that focuses on incremental changes to a previous spending level or other defined expenditure base.

This is a phase within the contract life cycle. Typically, the Agency is administering, monitoring and managing the parties to obtain business objectives in the delivery of the goods and/or services. Activities include; implementation, documentation, contract changes and payment.

Granular view of expenses for goods and services purchased. Defaults from an expense item.

A fund whose expenditures are subject to appropriation if held in the state treasury or subject to allotment if held outside the state treasury.

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.

A backlog of activities that agencies deem necessary to bring facilities into good repair. Deferred maintenance is generally work that is left undone due to the lack of resources or perceived lower priority than projects funded. Failure to perform deferred work may result in the progressive deterioration of the facility condition or performance, and if not addressed, will significantly increase restoration cost. Deferred maintenance backlog reduction plans must be submitted with the capital budget request.

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.

Projects that are intended to accomplish a program goal such as changing or improving the use of existing space or creating a new facility or asset through construction or purchase. These projects may have a major impact on future operating budgets - such as the construction of a new prison or university branch campus.