Washington's adaptation of the Price of Government" budget approach first developed by Peter Hutchinson and David Osborne. This form of budgeting focuses on statewide results and strategies as the criteria for purchasing decisions.

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.

An automated fraud detection tool offered by most banks. In its simplest form, it is a service that matches the account number, check number and dollar amount of each check presented for payment against a list of checks previously authorized and issued by the agency. All three components of the check must match exactly, or it will not pay.

Local governments, including counties, cities, special districts, and public benefit non-profit 501(c)3 organizations.

Incremental expenditures that may represent revised strategies or substantial differences in program direction and can include proposed program reductions. Examples can include discretionary workload expenditures necessary to address workload not defined as mandatory, new programs or changes in the level or scope of existing programs, or program reductions and other changes.

A quantitative indicator that can be used to determine whether an agency's programs or services are directly contributing to the achievement or progress toward some objective. Activity performance measures reported in the budget should tell the story of whether the activity is achieving its purpose and contributes to statewide goals. These measures are most likely to be intermediate or immediate outcomes or output measures.

Granular view of payroll earnings and deductions.

Purchasing card spend data from purchases associated with state accounts, including information such as: all agencies with p-card accounts, their account holders and their spend details; name of the vendor/supplier purchased from; what was purchased, including reference to contract number (if identified); roll-up (summary) level as well as the ability to drill down (granular detail) for third-party reporting suppliers/purchases.

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

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.