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'.

Term	Category	Definition
User Experience Review (UER) Testing		Structured testing that allows end-users to replicate a typical day and ensure the system is working as expected, including critical business processes and financial reporting.
User-Based Security Group	Cross Application	A user-based security group has workers as members. When used in a security policy, it grants access to the securable items to all members of the group.
Vendor		An entity that provides goods and/or services.
Workbook		A resource requested by OneWA for agencies to provide information and data used in testing.
Workday Reference Database (WRD)		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.
Worktag: Agency Use Code		A custom worktag used for agency-specific purposes to record and track items not represented in another worktag. (Format: AC1234)
Worktag: Allocation Pool		Defines the tiers in the allocation plan and is used to trigger the cost allocation process. (Format: AP12345678)
Worktag: Appropriation		The Appropriation identifies each legislative or executive authorization to incur expenditures, (e.g., expenditure authority), for specific purposes from designated resources available or estimated to be available during a specified time period. (Format: EA12345)
Worktag: Budget Activity		Prescribed activities that support state agency programs and relate to government efficiency and performance budgeting. (Format: BA12345)
Worktag: Business Unit		Used to define a line of business, operating unit, or other organizational structure that requires ledger balances to carry forward each fiscal year. (Format: BU12345)
Worktag: Company		A Company is a permanent organization responsible for oversight and administration of specific programs and services. Each state agency is represented as a unique Company. (Format: ABCD_1234)
Worktag: Cost Center		Defines the organizational level of financial accountability for performing the company’s primary functions. (Format: CC123456)
Worktag: Fiscal Period of Service		Used on transactions to track when the service was provided. (Format: PSFYFM)
Worktag: Fund		In accordance with GAAP, a Fund is a fiscal and accounting entity with a self-balancing set of accounts designed to demonstrate legal compliance and fiscal accountability by segregating transactions related to certain government functions or activities. (Format: FD1234)
Worktag: Grant		Defines funding sources for specific purposes from governmental or other entities known as sponsors, federal grantors, or state grantors. (Format: GR123456789)
Worktag: Information Technology (IT) Cost Category		Used to record the type of information technology spend to inform detail level reports. (Format: IT123)
Worktag: Ledger Account		Used to classify, in summary, all transactions of the state into the following categories: assets, liabilities, fund balance, deferred outflows of resources, deferred inflows of resources, revenue, expenditure, and statistical accounts. (Format: 12345)
Worktag: Location		Identifies the physical location of business assets for tracking and conducting physical inventory. (Format: LC123456789)
Worktag: Program		Identifies the major activities of an agency as expressed as a primary function or organizational unit. (Format: PG12345)
Worktag: Project		Accumulates costs for work with a planned outcome over a time period with a defined start and end date that may be capitalized or expensed. Used for operating, capital, and special projects to support management reporting. (Format: PJ123456789)
Worktag: Region		Used to track financial activity to a county, city or town within the state or, at a high level only, out-of-state. (Format: RG123)
Worktag: Revenue Category		Provides a granular view of all revenue types. (Format: RC12345)
Worktag: Sales Items		Provides a further breakdown of the revenue category for interagency and customer billings to support agency reporting needs. (Format: SL12345)
Worktag: Spend Category		Provides a granular view of all expenditures/expenses. (Format: SC12345)
Worktags		Worktags are labels that are assigned to transactions, accounts, and other financial data within the system. Worktags help organize and analyze financial data in a variety of ways. Worktags allow for classifying financial information to fulfill the need for uniform, consistent terminology, and classifications to be used for budgeting, accounting, and reporting the financial activities of the state. Worktags in Workday can be categorized into two types: Statewide and Company-Specific.

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