Accounting

Statewide Accounting glossary

This is a list of terms used within the Washington Administrative and Accounting Manual (WAAM) and within Workday. To find a term, enter it in in the search box, and select 'Apply'.

NOTE: Terms from the OFM DEIB glossary are currently also showing up here - please disregard until this is fixed.

Term	Glossary	Sub-Category	Definition
Non-fiscal agreements	WAAM		Agreements that do not include a monetary component or contemplate exchange of money or payment.
Non-Remediated Integration	WAAM		An integration containing AFRS accounting values.
Non-responsive	WAAM		A response to a bid or offer that does not conform to the mandatory or essential requirements contained in the Competitive Solicitation.
Non-State funds	WAAM		Funds provided by federal and private/local sources.
Nonactive Worker	Workday	Payroll	A worker with a status of Terminated or On Leave for payroll processing purposes. A run category can define rules for processing nonactive workers.
Nonappropriated funds	WAAM		Moneys that can be expended without legislative appropriation. Only funds in accounts specifically established in state law as being exempt from appropriation fall into this category. Nonappropriated accounts can be either budgeted (and subject to OFM allotment approval) or nonbudgeted.
Nonbudgeted funds	WAAM		Funds that are not subject to either the appropriation or the allotment process.
Nongovernmental purposes	WAAM		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) the federal governmental purposes (including any federal department or agency), (b) any private nonprofit corporation (including any 501(c)(3) organization), and (c) any other private entity, such as a business corporation, partnership, limited liability company, or association. See: governmental purposes.
Normal maintenance	WAAM		A systematic day-to-day process funded by the annual operating budget to control the deterioration of facilities; e.g., structures, systems, equipment, pavement and grounds. Planned maintenance includes: scheduled repetitive work, such as housekeeping activities, grounds keeping, site maintenance, and certain types of service contracts; and periodic scheduled work (preventive maintenance) that has been planned to provide adjustment, cleaning, minor repair and routine inspection of equipment to reduce service interruptions
Notification List	WAAM		A list of Vendors used by Purchasers to communicate with Vendors in the context of a Procurement.
Number Schema	WAAM		Typically, a diagrammatic plan or outline where numbers play an essential role.
Object of expenditure	WAAM		A common grouping of expenditures made on the basis of homogenous activity, goods or services purchased, or type of resource to be used. Applies to the character of the article purchased or service obtained (rather than the purpose).
Objectives	WAAM		Measurable targets that describe specific results a service or program is expected to accomplish within a given time period.
Off-Cycle	Workday	Payroll	An unscheduled payroll run, such as manual, on demand, or reversal. Enables you to issue additional or replacement payments.
Office of Minority and Women's Owned Business Enterprises	WAAM		RCW 39.19.010 Intent. The legislature finds that minority and women-owned businesses are significantly under-represented and have been denied equitable competitive opportunities in contracting. It is the intent of this chapter to mitigate societal discrimination and other factors in participating in public works and in providing goods and services and to delineate a policy that an increased level of participation by minority and women-owned and controlled businesses is desirable at all levels of state government. The purpose and intent of this chapter are to provide the maximum practicable opportunity for increased participation by minority and womenowned and controlled businesses in participating in public works and the process by which goods and services are procured by state agencies and educational institutions from the private sector.
Office of Minority and Women's Owned Business Enterprises Certified	WAAM		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.
Official allotment	WAAM		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.
On Demand Payment	Workday	Payroll	An off-cycle payment that replaces, or is issued in addition to, a worker's on-cycle pay.
On-Cycle	Workday	Payroll	A scheduled payroll run.
On-site representative	WAAM		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.
Open Enrollment Event	Workday	Human Capital Management (HCM)	A type of enrollment event; the other is a benefit event. This event controls the benefits open enrollment process. Unlike benefit event enrollment, which is triggered by an event in a specific employee's life or work, an open enrollment event applies to an entire, chosen employee population.
Open Item	Workday	Financial	Supplier and customer invoices that have an amount owing or due. For expense reports, a line item to be paid or reconciled.
Operating budget	WAAM		A biennial plan for the revenues and expenditures necessary to support the administrative and service functions of state government.
Operating budget preparation	WAAM		Creation of a biennial plan for the revenues and expenditures necessary to support the administrative and service functions of state government.
Operations and maintenance costs	WAAM		The costs of the regular custodial care and repair, annual maintenance contracts, utilities, maintenance contracts, and salaries of facility staff performing O&M tasks. The ordinary costs required for the upkeep of property and the restoration required when assets are damaged but not replaced. Items under O&M include the costs of inspecting and locating trouble areas, cleaning and preventive work, replacement of minor parts, power, labor, and materials. O&M work is required to preserve or restore buildings, grounds, utilities, and equipment to its intended running condition so that it can be effectively used for its intended purpose.
Operations and maintenance manuals	WAAM		The assembly, tabulation, and indexing of all shop drawings and submittals on all equipment, controls, and systems so that required maintenance and troubleshooting can easily be shown and understood.
Operations and service costs	WAAM		The costs of the regular custodial care, utilities, refuse and recycling services, parking management, boiler operations, law enforcement and security, property management, visitor information, tour services, fire protection and life-safety services, including salaries of facility staff performing these tasks.
Organization	Workday	Human Capital Management (HCM)	An organization refers to a grouping used to organize people, resources, workers, and other organizations. Organizations provide management, visibility into, and reporting (roll-up) structures for resource allocation. Organizations can be defined for application uses like defining departmental hierarchies, project teams, etc. They can also be used to define cost centers and geographic or regional reporting structures.
Organization Security Group	Workday	Cross Application	An organization security group is one whose members are any workers assigned to that organization.
Organizational Change Management (OCM)	WAAM		Organizational change management (OCM) refers to activities prepare staff for the changes coming with new processes and new technology, help staff impacted understand why it is happening and understand what they can do to prepare for the change.

Pages