Board of Accountancy

  Average Annual FTEs Near General Fund State Other Funds Total Funds
  (Dollars in Thousands)
Current Budget 12.3 0 4,497 4,497
2023-25 Maintenance Level 12.3 0 4,591 4,591
Difference from 2023-25 Original 0.0 0 94 94
% Change from 2023-25 Original 0.0% 0.0% 2.1% 2.1%

2023 Policy Comp Changes

State Employee Benefits 0.0 0 5 5
Non-Rep Recruitment/Retention 0.0 0 11 11
Non-Rep General Wage Increase 0.0 0 129 129
PERS & TRS Plan 1 Benefit Increase 0.0 0 2 2
Vaccine Booster Incentive 0.0 0 9 9
2023 Policy Comp Changes Total 0.0 0 156 156

2023 Policy Central Services Changes

State Data Center 0.0 0 (3) (3)
Audit Services 0.0 0 2 2
Legal Services 0.0 0 12 12
CTS Central Services 0.0 0 (12) (12)
DES Central Services 0.0 0 22 22
OFM Central Services 0.0 0 16 16
GOV Central Services 0.0 0 4 4
2023 Policy Central Services Changes Total 0.0 0 41 41
Total Policy Changes 0.0 0 197 197
2023-25 Policy Level 12.3 0 4,788 4,788
Difference from 2021-23 0.0 0 291 291
% Change from 2023-25 Original 0.0% 0.0% 6.5% 6.5%

Policy Changes

State Employee Benefits

Health insurance funding is provided for state employees who are not represented by a union, who are covered by a bargaining agreement that is not subject to financial feasibility determination, or who are not part of the coalition of unions for health benefits. The insurance funding rate is $1,160 per employee per month for fiscal year 2024 and $1,233 per employee per month for fiscal year 2025. (Certified Public Accountants' Acct - State)

Non-Rep Recruitment/Retention

Funding is provided for recognition and retention lump sum payments for employees employed on or before July 1, 2022 and continuously employed through July 1, 2023. (Certified Public Accountants' Acct - State)

Non-Rep General Wage Increase

Funding is provided for wage increases for state employees who are not represented by a union or who are covered by a bargaining agreement that is not subject to financial feasibility determination. It is sufficient for a general wage increase of 4 percent, effective July 1, 2023 and a general wage increase of 3 percent, effective July 1, 2024. This item includes both general government and higher education workers. (Certified Public Accountants' Acct - State)

PERS & TRS Plan 1 Benefit Increase

For eligible Public Employees' and Teachers' Retirement Systems Plan 1 members, this item provides an increase of 3%, up to a maximum of $110 per month. (Certified Public Accountants' Acct - State)

Vaccine Booster Incentive

Funding is provided for a $1,000 lump sum COVID-19 booster incentive for non-represented employees. This funding does not cover institutions of higher education. (Certified Public Accountants' Acct - State)

State Data Center

Adjustments are made for each agency's share of costs related to the State Data Center. (Certified Public Accountants' Acct - State)

Audit Services

Adjustments are made for each agency's anticipated cost of audits performed by the State Auditor's Office. (Certified Public Accountants' Acct - State)

Legal Services

Adjustments are made for each agency's anticipated cost of legal services provided by the Attorney General's Office. Because legal services expenditures are based on consumption, funding provided in the central service model is not all inclusive. The methodology to estimate consumption has been updated from a three-year average to a two-year average and allows for analysis to incorporate unique agency circumstances. (Certified Public Accountants' Acct - State)

CTS Central Services

Adjustments are made to reflect each agency's anticipated share of charges from Consolidated Technology Services (CTS) for the Office of the Chief Information Officer, Office of Cybersecurity, state network, enterprise services, small agency IT services, security gateways, and geospatial imaging services. This amount now includes the total amount for agencies that use the Microsoft 365 shared tenant. See Chapter 11 of the 2023-25 OFM Budget Instructions for allocation methodologies. (Certified Public Accountants' Acct - State)

DES Central Services

Adjustments are made to reflect each agency's anticipated share of charges from the Department of Enterprise Services (DES) for campus rent, parking, contracts, and security; capital project surcharges; financing cost recovery; public and historic facilities; real estate services; risk management services; personnel service rates; the Perry Street and Capitol Campus child care centers; small agency services; and the department's enterprise applications. See Chapter 11 of the 2023-25 OFM Budget Instructions for allocation methodologies. (Certified Public Accountants' Acct - State)

OFM Central Services

Adjustments are made to reflect each agency's anticipated share of charges for existing statewide applications, the One Washington program, and other central services provided by the Office of Financial Management. See Chapter 11 of the 2023-25 OFM Budget Instructions for allocation methodologies. (Certified Public Accountants' Acct - State)

GOV Central Services

A new central service is created to reflect each agency's anticipated share of charges from the Office of the Governor for statewide policy staff and the Office of Equity. (Certified Public Accountants' Acct - State)