Glossary of Terms

For state purposes, a fund is referred to as an account. Refer to Account.

A response to a bid or offer that does not conform to the mandatory or essential requirements contained in the Competitive Solicitation.

The high-level categoried that describe major business workflows that were included on the Readiness Spreadsheet (e.g., Accounts Receivable (A/R), Accounts Payable (A/P), Contracting, Recruiting, etc.).

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.

Includes an allowance for uncertainty in scoping and pricing additional services, covers variability in estimating reimbursables, includes design fees for owner directed changes and includes design fees for changes during construction that are beyond the scope of basic services and are not a result of errors or omissions by the A/E. The total amount for design services contingency ranges from 5 to 10 percent of total consultant services cost depending on the complexity of the project.

A fund classification used to account for most typical governmental functions. The acquisition, use, and balance of the state's resources and related current liabilities, unless required to be accounted for in proprietary funds or fiduciary funds, are accounted for in this classification of funds. There are five types of governmental funds: General Fund, Special Revenue funds, Capital Projects funds, Debt Service funds and Permanent funds.

Expenditures made for the Personal Services, Goods and Services, Travel, Capital Outlays, Debt Service, Interagency Reimbursements and Intra-Agency Reimbursement objects.

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.

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

A written authorization provided to a contractor approving a change from the original plans, specifications, or other contract documents, as well as a change in the cost. With the proper signatures, a change order is considered a legal document.

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.

Commitments related to unperformed (executory) contracts for goods or services. Used in budgeting, encumbrances are not GAAP expenditures or liabilities, but represent the estimated number of expenditures ultimately to result if unperformed contracts in process are completed. An encumbrance is often recorded at the time a purchase order is processed.

Each integration requires an integration design and field mapping documentation. The integration team is offering agencies a crosswalk integration option to aid with remediation work of some legacy systems during the implementation timeframe or excessive temporary remediations to bridge gaps between phase 1a and phase 1b functionality. The integration team is providing the crosswalk for legacy AFRS COA to/from Workday FDM. These field mappings will be used by OFM to create updated Data Sharing Agreements (DSA).

An agency’s plan of estimated expenditures, revenues, cash disbursements, and cash receipts for each month of the biennium.

A commitment of budgeted funds that is typically recorded when processing a purchase requisition for goods and services. A preencumbrance can be converted into an encumbrance once a purchase order has been generated from the requisition.

Written notification from a vendor raising issues or concerns with the solicitation requirements and/or evaluation process in regard to an open competitive procurement.

Statements of the methods for achieving goals and objectives. Strategies guide the near-term work and activities that an agency undertakes to achieve specific goals and objectives.

These include initial construction, punch-list items, retrofits, alterations, remodeling, renewals, tenant improvements, renovations, adaptations and code improvements for a facility.

Can indicate building and rooms for tracking furniture and equipment or may be used for sales tax calculation.

Converting expenditures that occurred for only part of a biennium into the amount needed for a full biennium of implementation.

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.

An analysis in which consequences of the investment are measured in or converted to economic terms and qualitative benefits.

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.

The One Washington agency support team (AST) network was created to support a two-way flow of information between the One Washington project team and the agencies we serve.  The AST network is comprised of representatives from each state agency including a sponsor (typically an agency director or deputy director), a lead who provides project management support, and subject matter experts (SMEs) who are helping to prepare their agency's people, processes, and technology for the changes ahead.

The excess of the assets of an account over its liabilities and reserves. For governmental funds, fund balance represents the difference between fund assets (beginning balance and estimated revenues for the period) and fund liabilities (including reserves and appropriations for the period).

Funds provided by federal and private/local sources.

The BTB is an element of the One Washington Governance body that consists of agency subject matter experts who share the goal of informing program decision-making with their business and operational expertise.

Also known as a purchase request. A form used by agencies to request DES to order materials, supplies, and equipment, or to request an amendment of a previous requisition. An internal process to initiate the request and approval process.

The cost for design document plan check that is performed by the International Conference of Building Officials (ICBO) only when required by local code officials. This requirement should be identified in the permit review process.

As used in the context of use of bond/COP proceeds to pay the costs of facilities expected to be owned or used by, or to make any loan or grant to, a state and local government unit as defined in Treas. Reg. 1.103-1. This includes any state or political subdivision thereof that has been delegated substantial taxing, police, or condemnation power under state law or any instrumentality thereof