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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. 

Termsort descending Glossary Sub-Category Definition
Business Transformation Board (BTB) WAAM

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.

Buyer WAAM

See: Purchaser

Calculated Time Workday Time Tracking

Result of applying time calculations to a worker's reported time. Automates application of company or regulatory rules.

Calculation Priority Workday Time Tracking

Calculation priorities specify the order in which time calculations execute.

Cancel (business process) Workday Cross Application

Canceling a business process stops the workflow in progress and reverses any changes made to Workday data. It is also a securable action in a business process security policy.

Capital addition WAAM

An addition expands or extends an existing fixed asset. An example of an addition would be the construction of a new wing for a correctional institution. New construction attached to an existing structure as an extension is an addition. Generally, additions involve alterations within existing buildings to make connections.

Capital assets WAAM

Tangible or intangible assets held and used in state operations which have a service life of more than one year and meet the state's capitalization policy. Capital assets of the state include land, infrastructure, improvements to land, buildings, leasehold improvements, vehicles, furnishings, equipment, collections and all other tangible and intangible assets that are used in state operations.

Capital budget and ten-year capital plan WAAM

The long-term financing and expenditure plan for acquisition, construction, or improvement of capital assets such as land and buildings, and for programs that accomplish facility improvements. The capital budget is included in an appropriation bill for a specific biennium; the Ten-Year Capital Plan is proposed by the Governor but not enacted into law.

Capital budget preparation WAAM

Creation of the long-term financing and expenditure pan for acquisition, construction, or improvement of capital assets such as land and buildings, and for programs that accomplish facility improvements. The capital budget is included in an appropriation bill for a specific biennium; the Ten-Year Capital Plan is proposed by the Governor but not enacted into law.

Capital Budgeting System (CBS) WAAM

An enterprise application that allows development and submittal of agency capital budget requests online.

Capital outlays WAAM

Expenditures for the acquisition of, addition to, or major repair of fixed assets intended to benefit future periods. In the operating budget, this label typically refers to equipment.

Carry-forward level WAAM

A projected expenditure level created by calculating the biennialized cost of decisions already recognized in appropriations by the Legislature. These adjustments include workload and service changes directed by the Legislature and deletion of costs considered nonrecurring

Carryover Limit Workday Human Capital Management (HCM)

The maximum amount of time off employees can carry over from one balance period to another.

Cash disbursements WAAM

Cash disbursements are any moneys (e.g., checks, cash, warrants, credit or debit card amounts, or Electronic Fund Transfers (EFTs)) paid by the state during a period regardless of when the related obligations are incurred.

Cash receipts WAAM

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.

Certificate of Participation (COP) WAAM

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.

Certified Minority Owned Business (CMOB) WAAM

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

Certified Veteran's Owned Business (CVOB) WAAM

Veteran" includes every person

Certified Women Owned Business (CWOB) WAAM

Proof of woman's status. Each woman owner of a business applying for certification shall submit with the application form a copy of her birth certificate, valid driver's license, or other document which shows that the owner is a woman. 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.

Change order WAAM

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.

Change Request (CR) WAAM

A request for change to the program scope, schedule, and/or budget. All change requests must be managed by way of the OneWA governance process.

Chart of Accounts (COA) WAAM

A chart of accounts (COA) is a financial organizational tool that provides a complete listing of every account in an accounting system. An account is a unique record for each type of asset, liability, equity, revenue and expense.

Classification & Compensation Jobs (CCJobs) WAAM

An application used by OFM State HR to manage salary schedule and job class specifications. Interfaces with HRMS and facilitates backend transfer of salary schedule & job class data to other systems (SPS & CIM).

Click-through agreement WAAM

A legally binding electronic agreement with terms of service to be accepted with caution by the user in the middle of an installation process requiring the clicking of acceptance on-screen to proceed.

Client services (purchases) WAAM

Client Service Contracts are for services provided directly to agency clients by contractors, including but not limited to, medical and dental services, employment and training programs, residential care, education and subsidized housing. Clients are those individuals whom the agency has statutory responsibility to serve, protect or oversee. Clients are the targeted individuals in the public that an agency is responsible to serve.

Client-specific procurement processes (i.e., DSHS/L&I) WAAM

Client Purchases - Client Service Contracts are for services provided directly to agency clients by contractors, including but not limited to, medical and dental services, employment and training programs, residential care, education and subsidized housing. Clients are those individuals whom the agency has statutory responsibility to serve, protect or oversee. Clients are the targeted individuals in the public that an agency is responsible to serve. Injured Worker Providers - Client services provided by a network of doctors or other providers that L&I or DSHS has approved by the agency that meet standards similar to those used by health insurance providers.

Cloud WAAM

As opposed to systems maintained on-premise, the Cloud is a network of remote, internet-based systems hosted on the internet used to store and process data.

Cloud Connect for Benefits Workday Integration

A collection of pre-built integrations to benefit providers across a range of categories, including medical, dental, vision, COBRA, life and AD&D insurance, flexible spending accounts, and retirement savings plans.

Collective bargaining WAAM

A mutual obligation of the state and of employees' exclusive bargaining representatives to meet at reasonable times and bargain in good faith to reach agreement on wages, hours, and other terms and conditions of employment as defined in RCW 41.80.

Comma-Separated Values (CSV) WAAM

This is a text file format with information separated by commas. CSV file are most commonly encountered in spreadsheets and databases where tabular data (numbers and text) is in plain text. This format is used for exchanging data between different applications, such as databases and spreadsheets.

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