Statewide Accounting glossary

A fiscal and accounting entity with a self-balancing set of general ledger codes in which cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, are recorded and segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. For reporting purposes, the state identifies major accounts, and administratively combines all remaining accounts into roll-up funds. Most accounts are set up in state law to isolate specific activities.

Refer to Workday Term Worktag: Fund.

The three-character alpha/numeric code assigned by OFM to identify each account. (See the Fund Reference Manual.)

Perform accounting functions for assigned companies. Ability to view and initiate accounting journals. No approval authority.

The date that determines the fiscal period to which the transaction posts. In Workday, the Accounting Date Override field defaults to the current date, but it can be overridden to post to a prior period if that period is open.

The state’s current general ledger accounting system, which will be replaced by the new, cloud-based Workday ERP system.

In Workday, each Journal Source is used for a certain category of transactions for an accounting journal and invokes specific requirements and restrictions.

Ability to view, initiate and approve accounting journals, specifically those initiated by Statewide Accountants. Responsible for the open and close of periods (Fiscal Months). This is a statewide role.

Perform accounting functions for assigned companies. Ability to view, initiate and approve accounting journals. Ability to initiate and approve financial transactions.

Performs Accounts Payable data entry functions for assigned companies. This role can create Supplier Invoices, create Recurring Supplier Invoices, create Supplier Invoice Adjustments, and view/change/cancel Supplier Invoices. Create Miscellaneous Payment Requests and Miscellaneous Payees. Initiate Payment Returns and Escheat Payments. No approval authority.

Approval authority for Supplier Invoice, Supplier Invoice Adjustment, Miscellaneous Payment Request, and 1099 Adjustment Business Processes for assigned companies. Can also perform Accounts Payable data entry functions for assigned companies. Cannot approve anything they create.

Perform most transactions related to customer accounts receivable for assigned companies. Has ability to view, initiate, and approve customer invoices, customer payments, customer refunds, bad debt write-offs, etc., including all the tasks of those roles they are supervising. Cannot approve a transaction they have created.

The basis of accounting whereby revenues are recognized when they are earned and measurable regardless of when collected, and expenses are recorded on a matching basis when incurred. All proprietary and fiduciary funds use the accrual basis of accounting.

Expenditures that meet the appropriate recognition criteria of the account type involved but have not been paid. Accrued expenditures are expected to be paid in a subsequent accounting period.

Liabilities reflecting the obligation to pay for goods or services that have been incurred or received but not paid for by the end of the accounting period. Accrued liabilities related to refunds of revenue are offset to the revenue originally recorded.

Revenues that meet the appropriate recognition criteria of the fund type involved, but are not realized until a subsequent accounting period. Also refers to Accrual Basis and Modified Accrual Basis.

Perform ad hoc bank transaction functions for assigned companies. This role is used to create, copy, edit, view, and cancel miscellaneous journal entries directly affecting the treasury cash ledger account. No approval authority.

An agency designated by the Office of Financial Management (OFM) to provide general oversight of financial accounting activity, including cash management, at the fund level.

Any state office or activity of the executive and judicial branches of state government, including state agencies, departments, offices, divisions, boards, commissions, institutions of higher education as defined in RCW 28B.10.016, and correctional and other types of institutions.

Refer to Workday Term Worktag: Company.

Perform 1099 reporting functions for assigned companies. This role can review the 1099 Audit Report, review the 1099 Work Area, review the 1099 Report, review the Find 1099 Report and create 1099 Adjustments (cannot edit or delete). No approval authority.

Perform budget functions for assigned companies. Examples include creating, reviewing and approving budget amendments on behalf of assigned company and submitting budget amendments to OFM. Review various budget reports.  Budget amendment approval authority for assigned companies.

Perform budget functions for assigned companies. Examples include creating and reviewing budget amendments, and assisting with the submission of budget amendments to OFM. Review various budget reports. Provide support for assigned companies budget business processes.  No approval authority.

A custom worktag used for agency-specific purposes to record and track items not represented in another worktag.

Spending authority assigned to an agency from a lump-sum appropriation that is designated for expenditure by specific governmental units and/or for specific purposes, activities, or objects. For example, the Legislature may provide a lump-sum appropriation to OFM for allocation to agencies on an as-needed basis, or according to specified criteria.

Ability to view statistic definitions, statistics, allocation definitions,  and reporting for assigned companies.

Ability to finalize (post) generated allocations in pro forma status for assigned companies. Oversees the overall set up and running of an agency’s allocations.

Approves Bypass Allocation accounting journals for DSHS. Can view all allocation pool data entry and reporting. For DSHS only.

Ability to create accounting journals and approve Bypass Allocation accounting journals for assigned companies. View allocation pool data entry and reporting. For HHS Agencies only.

Ability to view allocation plans, pools and hierarchies, statistic definitions, statistic values, allocation definitions, allocation pool worktag override rule and reporting for assigned companies. For HHS Agencies only.

Ability to process the allocation plan for assigned companies. Can view all allocation pool data entry and reporting. For HHS Agencies only.

Create, maintain, and view allocation plans, allocation pools and hierarchies, statistic definitions, statistic values, allocation definitions, and allocation pool worktag override rule for assigned companies. Can upload EIBs and view reporting. Access to this role is limited.

Ability to create, maintain and view the statistic definitions, statistics, and allocation definitions for assigned companies. Processes Allocation job through schedule or manually, reviews draft and pro forma journal entries and remediates errors.

A detailed plan of expenditures authorized in the budget, the assumed revenue estimates, and the related full-time equivalent (FTE) or staff months estimates required by law.

Except as noted in WAAM section 150.20.120 and within certain limitations, allowable moving costs include the costs to move household goods, personal effects, property used in a dwelling, and normal equipment and supplies used to maintain the dwelling from the former residence to the new official station/residence.

The ACFR differs from a standard financial report by offering a more comprehensive, transparent, and contextually rich financial narrative that goes beyond basic financial reporting requirements.

A legal authorization to make expenditures and incur obligations for specific purposes from a specific account over a specific time period. Appropriations typically limit expenditures to a specific amount and purpose within a fiscal year or biennial timeframe. Only the Legislature can make appropriations in Washington State.

Refer to Workday Term Worktag: Appropriation.

Additional properties or characteristics assigned to worktags that help further categorize or provide more information about the worktag that doesn’t fit into a hierarchy.

ACH is a US-based electronic network used for transferring money between banks and credit unions. It facilitates various types of electronic payments, including direct deposits, bill payments, and other online transactions, offering a lower-cost and faster alternative to paper checks or wire transfers

Obligations for goods and services which were received on or before June 30 but were not accrued in the concluding appropriation period. Shortages in estimated accrued expenditures/expenses are also treated as belated claims of the prior appropriation period.

A two-year fiscal period. The Washington state biennium runs from July 1 of an odd-numbered year to June 30 of the next odd-numbered year

A debt instrument issued through a formal legal procedure and secured either by the pledge of specific properties or revenues or by the general credit of the state. Examples include bid bond, performance and payment bond. See: Form C-100 (2014) Section G.

A plan of financial operation embodying an estimate of proposed expenditures for a given period of time or purpose and the proposed means of financing them.

The process of moving available funds between FDM dimensions to an original approved budget plan to better reflect spending plans. Some budget amendments are internal budget amendments and do not require OFM approval. Other budget amendments are considered official, an entry type of ‘Allotments’ in Workday, and must be approved by OFM.

Perform budget oversight and reporting functions for all companies. Examples include reporting on company budgets, position budgets, amendments, and exceptions. No approval authority.

A plan of financial operation embodying an estimate of proposed expenditures for a given period of time or purpose and the proposed means of financing them.

The establishment of budgets and the continuous comparison between actual and budgeted results.

Accounts that are subject to the appropriation and/or allotment process

Performs business asset management functions for assigned companies. Ability to register, edit, adjust, impair, transfer, reclassify, dispose, remove and report on asset records. Permission to submit or cancel business asset business processes.​ No Approval Authority and is restricted from the Asset Share Task.

Workday stores your data as business objects—organizations, workers, positions, and so on—which can be thought of as database tables or worksheets in Excel. Just as a database table or worksheet has columns and rows, a Workday business object has fields and instances. A business object is composed of a set of related fields, similar to how a table or spreadsheet is composed of a set of related columns. Instances of a business object in Workday are like rows in a table or spreadsheet, with each instance representing a unique occurrence of that type of object such as an organization or worker. A business object can have no instances, one instance, or many instances. Workday automatically links related business objects together. For example, purchase order lines are linked to a purchase order header, the purchase order header is linked to a supplier, the supplier is linked to a company, and so on.

A business process security policy secures the initiation step, step actions and process-wide actions including view, rescind, cancel and correct. It specifies which security groups that have access to each action.

Perform sourcing functions for assigned companies. For example purchase orders. Approval authority for procurement business processes.

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.

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.

Used to account for financial resources that are restricted, committed, or assigned to expenditures for the acquisition and construction of major capital facilities and other capital assets (other than those financed by proprietary funds or in trust funds for individuals, private organizations, or other governments).

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 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.

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.

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.

The Chart of Accounts is a financial organizational tool providing a complete listing of every account in an accounting system. It is a structured list of all of the codes used to catergorize financial transactions and create financial reports. The Foundation Data Model (FDM) in Workday is the state’s chart of accounts.

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.

Perform accounts receivable collections management related functions for assigned customers. Examples include creating and approving write-offs, managing customer invoices for dispute/collection, and processing refunds. Approval authority for customer accounts write-off business process.

Collaborative hubs led by OneWA, where agencies come together to share best practices, seek advice, and collectively navigate Workday implementation.

Company-Specific worktags are customizable at the company level. They include the following: Appropriation, Budget Activity, Program, Cost Center, Grant, Project, Business Unit, Location, Allocation Pool, and Agency Use Code.

A documented and formal process providing an equal and open opportunity to bidders and culminating in a selection based on predetermined criteria

An independent individual or entity contracting with an agency to perform a professional service or render an opinion or recommendation according to the consultant’s methods and without being subject to the control of the agency except as to the result of the work. The agency monitors progress under the contract and authorizes payment.

Entire lifecycle from conception to end life of a contract. Includes development, tracking, monitoring and updating contracts throughout their lifecycle to proactively manage supplier and user adherence to negotiated terms and conditions.

An account in the general ledger in which the aggregate of all debit and credit postings to a number of related accounts (called the subsidiary accounts) are recorded. For example, the Accounts Receivable account is a control account supported by the aggregate of the individual customer subsidiary accounts.

The financial plan that sets spending limits and revenue targets to monitor and regulate an organization’s financial performance, ensuring efficient resource use and cost control. It is comprised of the appropriations, funds, and other authorizations that allow agencies to expend funds.

Unscheduled repair or replacement of equipment, systems, or components of facilities that requires immediate action to restore service or repair problems that will interrupt building service or agency activities. This work is normally funded from the operating budget.

The system that ensures costs are appropriately allocated to the trusts where the work is being done, optimizing resource utilization.

Identifies financial responsibility & management for business units. It typically includes a multiple level hierarchy to an agency wide view.

Refer to Workday Term Worktag: Cost Center.

A payment card issued by a financial institution that allows cardholders to borrow money to make purchases of goods or services with the understanding that the cardholder will repay the borrowed amount within a specified timefrane, along with any applicable charges and fees.

In Workday, a credit memo is a customer invoice adjustment that decreases the amount due. A credit memo for suppliers is a supplier invoice adjustment that decreases the amount owed.

An asset on the balance sheet that is expected to be sold or otherwise used up in the near future; usually within one year or one business cycle (whichever is longer). Typical current assets include cash, cash equivalents, accounts receivable, inventory, the portion of prepaid accounts that will be used within a year, and short-term investments. On the balance sheet, assets are typically classified into current assets and long-term assets.

Measurement focus used by governmental funds that accounts for the near-term (current) inflows, outflows, and balances of expendable (spendable) financial resources. Refer to Measurement Focus.

Used to account for resources held by the state in a purely custodial capacity for other governments, private organizations or individuals that are not required to be reported in pension (and other employee benefit) trust funds, investment trust funds, or private-purpose trust funds.

Ability to extend Workday business objects by creating custom object definitions based on the business object and adding custom fields. Custom objects enable you to record additional data for which there’s no Workday-delivered field. – Business objects are used to store data in Workday (such as organizations or workers). A business object has fields and instances, which are analogous to rows and columns in a spreadsheet.

A Customer is an individual, business, or another governmental entity (federal, state, county, city, etc.) that owes the State for any goods, services, fees, taxes, licenses, or citations/infractions billed by the State.

Perform accounts receivable billing functions for assigned companies. This includes creating and adjusting invoices, creating billing schedules, generating intercompany billings, and processing interest/late fees. No approval authority.

Perform accounts receivable and collections functions for assigned companies. This includes creating customer invoice adjustments and bad debt write-offs, performing customer invoice maintenance, as well as processing interest and late fees.   No approval authority.

Perform customer contract management functions for assigned companies. This includes creating and amending customer contracts. Approval authority for customer contract amendments.

Performs accounts receivable functions of creating customer bank deposits and recording cash sales for assigned companies.  No approval authority.

A change to the amount a customer owes, and can be an increase or a decrease in the amount due.

Performs accounts receivable functions for assigned companies. This includes recording customer payments, applying customer payments, and recording cash sales.  No approval authority.

Performs accounts receivable function of initiating customer refunds for assigned companies.  No approval authority.

The critical process of confirming that data has been loaded as intended, ensuring it is valid, consistent, functions with Workday business processes, and supports downstream systems.

A card issued by a financial institution allowing the cardholder to  purchases goods or services, or withdraw money from their account.  When the cardholder makes a purchase or a withdrawal the funds are immediately deducted from their available bank account balance.  Debit card issuers partner with major credit card companies, such as Visa and Mastercard, to allow cardholders to use their debit cards at all locations where credit cards of that brand are accepted.

In Workday, a debit memo is a customer invoice adjustment that increases the amount due. A debit memo for suppliers is a supplier invoice adjustment that increases the amount owed

Used to account for the accumulation of resources that are restricted, committed, or assigned for, and the payment of, general long-term debt principal and interest.

The strategic approach to retiring legacy systems that no longer serve the Workday ecosystem, mitigating risks and ensuring a smooth transition.

Issues reported in the Workday Enterprise system that impact functionality, tracked in the Agency Defect Tracker to ensure timely resolution and resolution status monitoring.

The date a payment is due or will be paid. In Workday, depending on the type of transaction, the due date defaults from the invoice date or document date.

The date a payment is due or will be paid. In Workday, depending on the type of transaction, the due date defaults from the invoice date or document date.

A cost/benefit analysis of a state agency’s proposed electronic payment acceptance and/or disbursement project that should demonstrate the economic feasibility (net benefit) of the proposed project. RCW 43.41.180 authorizes OFM to approve the electronic transfer of funds when economically feasible, and the EFS is the way the impact to the state is documented.

Measurement focus that considers all of the assets available for the purpose of providing goods and services and reports all inflows, outflows, and balances affecting or reflecting an entity’s net position. The economic resources measurement focus is used for proprietary and fiduciary funds, as well as for government wide financial reporting. Refer to Measurement Focus.

An application is economically feasible when, over a reasonable period of time, the application’s cumulative benefits outweigh or are equivalent to the application’s cumulative costs.

EBTs are a method for making disbursements to benefit recipients. The recipient’s benefits are loaded onto a card, much like a debit card, to access their food and cash benefits.

Refer to WAAM Section 60.30.130 – Electronic Benefit Transfers, Payroll Cards, Stored Valued Cards, and Other Electronic Technologies.

The acceptance and/or disbursement by state agencies of state funds and/or information via online platforms or over the internet.

Electronic payments such as Paypal, Venmo, and Apple Pay attached to a local bank account. Third party services such as Paypal, Venmo, and Apple Pay violate Public Deposit Protection Commission (PDPC) rules. Agencies should consult with the Office of the State Treasurer for alternatives using the state merchant services agreement contract. The only exception is community compensation payments authorized by the Office of Equity.

A set of unforeseen circumstances beyond the control of the agency that either: (a) Presents a real, immediate, and extreme threat to the proper performance of essential functions; or (b) May reasonably be expected to result in material loss or damage to property, bodily injury, or loss of life, if immediate action is not taken.

Commitments related to unperformed (executory) contracts for goods or services. Used in budgeting, encumbrances are not GAAP expenditures or liabilities, but represent the estimated number of expenditures ultimately to result if unperformed contracts in process are completed. An encumbrance is often recorded at the time a purchase order is processed.

A cost/benefit analysis of a state agency’s proposed electronic payment acceptance and/or disbursement project that should demonstrate the economic feasibility (net benefit) of the proposed project. RCW 43.41.180 authorizes OFM to approve the electronic transfer of funds when economically feasible, and the EFS is the way the impact to the state is documented.

Used to account for any activity for which a fee is charged to external users for goods or services. Activities are required to be reported as enterprise funds if, in the context of the activity’s principal revenue sources, either of the following criteria is met: a) the activity is financed with debt that is secured solely by pledge of the net revenues from fees and charges of the activity; 2) laws or regulations require that the activity’s costs of providing services, including capital costs (such as depreciation or debt service), be recovered with fees and charges, rather than with taxes or similar revenues.

The Enterprise Integration Crosswalk (EIC) maps legacy AFRS values to Workday values and vice versa (aka forward/reverse crosswalks). This is a temporary solution for agencies that are unable to remediate their legacy system for interacting with the new Workday financial information prior to deployment, including FDM work tags and alignment with business process workflows

The Enterprise Interface Builder (EIB) is a Workday tool used to import and update data in bulk within the OneWA Workday system without any programming. EIBs are available for agencies to upload mass data and transactions.  These important factors need to be considered when using an EIB: Must use default Excel spreadsheet templates for uploading data, related to a given area, and customized for only columns needed; Use of EIB initiates the same business processes as if manually entering data through the user interface; Upload bulk data using spreadsheet templates populated in Workday Data Format.

Enterprise resource planning (ERP) is the integrated management of common business practices across the enterprise and the technology that supports them. A complete ERP system combines data on an organization’s main resources and provides decision makers with real time, enterprise information.

A service or grant that, under state or federal law, must be provided to all eligible applicants.

Tangible property other than land, buildings, improvements other than buildings, or infrastructure which is used in operations and with a useful life of more than one year. Examples are furnishings, equipment, and software. Equipment may be attached to a structure for purposes of securing the item, but unless it is permanently attached to or an integral part of the building or structure, it is classified as equipment and not buildings.

Permission for agencies to disburse moneys or accrue liabilities during specific fiscal periods, up to specified amounts, from specific accounts. Authority is provided by the Legislature, through appropriations or inclusion of nonappropriated account moneys in the legislative budget, and by the executive through allocations, approval of unanticipated receipts, or across-the-board spending reductions.

Decreases in net current financial resources. Expenditures include disbursements and accruals for the current period. Encumbrances are not included.

Used to account for assets held by a governmental unit in a trustee capacity or as an agent for individuals, private organizations, and/or other governmental units. There are four types of fiduciary funds: pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and custodial funds.

(A17) – A document used by agencies to order, encumber, liquidate, and authorize payment for local purchases. This form is used when an agency has general or specific authority to make the purchase or when the item being purchased falls within the statewide contracts

View all financial data for assigned companies. No initiation or approval authority.

Responsible for approving ‘Intercompany’ journals from other agencies. Ability to view all journals, but no initiation authority.

A 12-month fiscal period used for budget and accounting purposes. The Washington State fiscal year extends from July 1 through the next June 30 and is named for the calendar year in which it ends (e.g., July 1, 2014 – June 30, 2015 is state Fiscal Year 2015). The federal fiscal year runs October 1 through September 30. The city/county fiscal year runs January 1 through December 31.

A fixed, physically attached, and permanent improvement or real property. Fixed assets are normally those that are capitalized.

The Foundation Data Model (FDM) in Workday is the state’s chart of accounts.  The Chart of Accounts is a financial organizational tool that provides a complete listing of every code in an accounting system. It is a structured list of all of the codes used to categorize financial transactions and create financial reports.

As a unit of measure of state employees: refers to the equivalent of one person working full-time for one year (approximately 2,088 hours of paid staff time). Two persons working half-time also count as one FTE. As a unit of measure of students in K-12 or higher education facilities: refers to the equivalent of one student attending class full-time for one school year (based on fixed hours of attendance, depending on grade level).

The major functional areas by which agencies are grouped according to general purpose: education, natural resources, human services, governmental operations and transportation.

For state purposes, a fund is referred to as an account.

Refer to Account and Workday Term Worktag: Fund.

The excess of the assets of an account over its liabilities and reserves. For governmental funds, fund balance represents the difference between fund assets (beginning balance and estimated revenues for the period) and fund liabilities (including reserves and appropriations for the period).

One of 11 classifications into which all individual accounts can be categorized. Governmental fund types include the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. Proprietary fund types include enterprise funds and internal service funds. Fiduciary fund types include pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds and agency funds. See also: Generally Accepted Accounting Principles

Used to account for all financial resources of the state not required to be accounted for in some other fund. Refer to Governmental Funds.

Used to classify in summary form all transactions of an accounting entity. For internal purposes agencies may further refine the general ledger account codes; however, such refinements are to be converted back to the authorized statewide general ledger account codes before submission to the Agency Financial Reporting System (AFRS)

Refer to Workday Term Worktag: Ledger Account.

Statewide bond issues whose repayment is guaranteed by the full faith, credit, and taxing power of the state and that are subject to the state’s debt limit. General obligations bonds are the traditional form of government debt financing for major construction projects.

Uniform minimum standards for financial accounting and reporting. They govern the form and content of the financial statements of an entity. GAAP encompass the conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. They include not only broad guidelines of general application but also detailed practices and procedures.

These standards are for the conduct and reporting of financial audits, attestation engagements, and performance audits in the public sector. The basic GAGAS (commonly known as  the Yellow Book) standards are classed into three broad categories: general standards, fieldwork standards, and reporting standards.

Gift cards are typically single-use cards, loaded with a specific amount of money for purchases from a particular store or brand. These cards are not linked to a bank account. You can’t spend more money than has been loaded onto the gift card. Gift cards can be disposable or reloadable, but are most often disposable. Gift cards have a limited usage compared to prepaid cards.

Used to account for most typical governmental functions. The acquisition, use, and balances of the state’s expendable financial resources and the related current liabilities (except those accounted for in proprietary funds), are accounted for through governmental funds. Governmental funds have a budget orientation using the current financial resources measurement focus and the modified accrual basis of accounting. There are five types of governmental funds: general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.

Awards of financial assistance, including cooperative agreements, in the form of money or property in lieu of money to an eligible grantee. Capital grants are restricted for the acquisition, constructions, or renovation of capital assets associated with a specific program. Operating grants support all or a portion of current operating expenses within a certain program.

Refer to Workday Term Worktag: Grant.

The payment Handling Code in Workday determines how Workday warrants will be distributed by Consolidated Mail Services (CMS): mailed to suppliers and payees by CMS or routed by CMS to the agency or OST.

Hierarchies are organizational structures that show relationships between different elements in the FDM. Hierarchies reflect each code’s relative place in that worktag structure. For ledger accounts, these hierarchies are referred to as summaries.

Workday warrants that are routed by Consolidated Mail Services (CMS) to the agency or to OST for pickup by the agency, in accordance with their agreement.

An independent contingent worker (ICW) not represented by a supplier, and accounted for as a 1099 supplier. You issue purchase orders to, create receipts for, and pay ICWs just as you do suppliers.

Costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.

All electronic technology systems, products and services. Equipment, software, services, and products used in processing information, office automation, and telecommunications (voice, data and/or video).

Workday warrants that are mailed to suppliers and payees by Consolidated Mail Services (CMS).

The Interagency Bank Account in Workday represents a clearing account used to facilitate:
1. The transfer of treasury cash between state agencies, or
2. The transfer of treasury cash between funds within the same agency.

An independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

A process effected by those charged with governance, management, and other employees, designed to provide reasonable assurance regarding the achievement of the entity’s objectives relating to operations, reporting, and compliance.

Policies, procedures, techniques, and mechanisms that help ensure that risks to the achievement of an agency’s objectives are mitigated. Control activities are performed at all levels of the agency, at various stages within business processes, and over the technology environment.

The process of evaluating the quality of internal control performance over time and promptly addressing internal control deficiencies. Monitoring of the internal control system is essential in helping internal controls remain aligned with changing objectives, environment, laws, resources, and risks.

Used to account for the provision of goods or services by one department or agency to other departments or agencies of the state or to other governmental units, on a cost-reimbursement basis. Internal service funds should only be used if the state is the predominant participant in the activity.

An intersection security group is one whose members are other security groups. Workers associated with all included security groups are granted access through an intersection security group.

Used to report the external portion of investment pools reported by the sponsoring government.

The date listed on an invoice received from a supplier. In Workday, the invoice date field on a Supplier Invoice defaults to the current date and is used to determine the payment due date.

The date the invoice was received by the agency.

A job-based security group includes one or more job-related attributes or objects including job profile, job family, job category, management level, or exempt/non-exempt status.

Asset, liability, equity, revenue and expense accounts. Balance sheet accounts are entered directly on transactions and revenue and expense accounts default from the Spend/Revenue Categories of the Pay Component.

Refer to Workday Term Worktag: Ledger Account.

The support provided by the Data Conversion Team in cleansing, extracting, and transforming data from legacy systems for submission and consolidation into Workday.

The collaborative effort to update current systems designed for AFRS, enabling them to seamlessly integrate with the future OneWA financials.

Accounts under the control of an agency with cash on deposit in a local bank account and requiring the signature of agency officials on a check for disbursement. Some local funds are on deposit with the State Treasurer as a matter of convenience or statutory requirement.

Can indicate building and rooms for tracking furniture and equipment or may be used for sales tax calculation.

Refer to Workday Term Worktag: Location.

A location membership security group is one whose members are any workers assigned to that location.

Lockbox services are a payment processing solution where an agency’s customers send payments to a dedicated post office box (the “lockbox”) managed by a bank or third-party processor. The bank or processor then collects, processes, and deposits these payments into the agency’s account, streamlining the payment cycle and accelerating the availability of funds to the state.

The accounting convention which determines: (1) which assets and which liabilities are included on the governmental unit’s balance sheet; and (2) whether its operating statement presents “financial flow” information (revenue and expenditures) or “capital maintenance” information (revenues and expenses).

Refer to Current Financial Resources Measurement Focus and Economic Resources Measurement Focus.

Performs Miscellaneous Payment Data Entry functions for assigned companies. This role can create Miscellaneous Payees, create Miscellaneous Payment Requests, and view/change/cancel Miscellaneous Payment Requests. No approval authority.

A Workday operational transaction used to make a payment to a one-time payee.

Refer to WAAM Chapter 90 – Statewide Customers and Suppliers for more details on Suppliers and Miscellaneous Payees.

The basis of accounting under which expenditures, whether paid or unpaid, are formally recognized when the liability is incurred against the account, but revenues are recognized only when they become both measurable and available to finance expenditures of the current accounting period. All governmental funds use the modified accrual basis of accounting.

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.

Funds that are not subject to either the appropriation or the allotment process.

Used to classify expenditures.

Refer to Workday Term Worktag: Spend Category.

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).

Supplier and customer invoices that have an amount owing or due. For expense reports, a line item to be paid or reconciled.

A biennial plan for the revenues and expenditures necessary to support the administrative and service functions of state government.

An organization security group is one whose members are any workers assigned to that organization.

Payment Types are a valid form of payment used to pay Supplier Invoices, Miscellaneous Payment Requests, and Customer Refunds. Payment types currently available are Automatic Clearing House (ACH) and paper warrant. A Supplier Invoice can be paid with ACH and warrants. Miscellaneous payment requests and customers refunds can only be paid via warrant.

A prepaid, reloadable card issued by an employer to an employee to pay their employee’s wages or salary electronically.

Used to report resources that are required to be held in trust by the state for the members and beneficiaries of defined benefit pension plans, defined contribution pension plans, other post employment benefit plans, or other employee benefit plans.

Used to account for resources that are restricted to the extent that only earnings, and not principal, may be used for the benefit of the state or its citizenry.

The replacement of AFRS with the new Workday ERP system, including accounts receivable, cost allocation, accounts payable, spending plans, purchase authority, banking, fixed assets, interagency payments, and more.

An electronic payment system in a merchant location where consumers pay for retail goods and services, through the use of credit cards and/or debit cards that directly access and deduct funds from the customer’s bank account.

Workers are assigned to the predefined security groups through a business process. These groups cannot be changed except by reversing the business process or executing a new business process, such as applying for a position, or being hired. Examples include: Employee, Contingent Worker, and Applicant.

A type of card that allows you to spend money that has been preloaded onto it in advance. Unlike a debit card, it is not linked to a bank account. In most cases, you can’t spend more money than you have already loaded onto the prepaid card. Prepaid cards can be reloadable or disposable, but are most often reloadable. Prepaid cards have a broader usage than gift cards, which can typically only be used from a particular store or brand.

Refer to WAAM Section 60.30.130 – Electronic Benefit Transfers, Payroll Cards, Stored Valued Cards, and Other Electronic Technologies.

Used to report trust arrangements, other than pension funds or investment trusts funds, under which principal and income benefit individuals, private organizations, or other governments. The resources held under these arrangements are not available to support the government’s own programs.

Any of the major activities of an agency expressed as a primary function or organizational unit. Agencies may not alter their program structure without the explicit approval of the Legislature and OFM.

Refer to Workday Term Worktag: Program.

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.

Refer to Workday Term Worktag: Project.

Used to account for a government’s ongoing organizations and activities that are similar to businesses found in the private sector. These funds are considered self-supporting in that the services rendered by them are generally financed through user charges or on a cost reimbursement basis. Proprietary funds use the economic resources measurement focus and the accrual basis of accounting. There are two types of proprietary funds: enterprise funds and internal service funds.

The Acquisition of goods or services, including the leasing or renting of goods.

A card issued to a card custodian or cardholder for the purpose of making authorized purchases of goods or services on credit on behalf of the agency.

(A16) – A document that authorizes the delivery of specified merchandise or the rendering of certain services. This form is used by agencies to encumber, liquidate, and authorize payment for such purchase requisition requests.

(A15) – A form used by agencies to request the Department of Enterprise Services, to order materials, supplies, and equipment, or to request an amendment of a previous requisition.

An internal tool the Agency Readiness Team (ART) uses to track and respond to agency questions.

A management approach for identifying, analyzing, and managing risks, action items, issues, and decisions through to closure, reducing program risk.

Unless otherwise qualified, cash received during a fiscal year irrespective of when the monies are earned.

A unique identifier for a specific instance of a business object in Workday. Reference IDs are used to look up data for integration purposes.

Worktags that are associated with one another in a one-to-one or one-to-many correlation in Workday to ensure valid combinations of worktags are used.

The use of a scanner and software to capture and transfer an image of a paper check to the bank for deposit. The paper check is stored by the agency for a predetermined amount of time and then destroyed.

Those portions of cash amounts due to be paid to a contractor for work completed that are held back (retained) by the agency/institution and not paid until some later date; often at substantial completion or at final completion of the work, according to the terms and conditions of the contract and any relevant legal statue; as a security for proper performance of work and fulfillment of contractor’s requirements.

When you set up sales items, you assign a revenue category. It is a classification in customer contracts and billing that provides a logical grouping to search and report on items and services you sell. It can also be used to drive different accounting behavior as it is a dimension in account posting rule types used in customer contracts, billing, and accounts receivable.

Refer to Workday Term Worktag: Revenue Category.

An internal service fund established to carry out a cycle of operations. The amounts expended from the account are restored to the account from earnings from operations or by transfers from other accounts, so that the account is always intact.

The possibility that an event will occur and affect the achievement of objectives.

A dynamic and iterative process for identifying risks to achieving agency objectives, analyzing the risks, and using that information to decide how to respond to risks.

A role-based security group specifies one organization role and includes workers in job positions defined for that organization role.

Roles define a group of people with specific responsibilities and permissions. When a business process runs, the role for each step includes all of the workers in that role in the business process target organization.

A security group is a collection of users, or a collection of objects that are related to users. Allowing a security group access to a securable item in a security policy grants access to the users associated with the security group.

The mapping of security roles, positions, and employees from present security roles in agencies to map employees to security roles through positions.

A contractor providing goods or services of such a unique nature or sole availability at the location required that the contractor is clearly and justifiably the only practicable source (best source) to provide the goods or services. Refers to a procurement situation where the goods or services are of such a unique nature or sole availability at the location required that one vendor is clearly and justifiably the only practicable source to provide the goods or services.

Used to account for the proceeds of specific revenue sources (other than trusts for individuals, private organizations, or other governments or for major capital projects) that are restricted or committed to expenditures for specified purposes other than debt service or capital projects. One or more specific restricted or committed revenues should be the foundation for a special revenue fund.

Granular view of expenses for goods and services purchased. Defaults from an expense item.

Refer to Workday Term Worktag: Spend Category.

Credit card issued through the state charge card system authorized by the Department of Enterprise Services.

Perform accounting functions for all companies. Examples include creating journals, allocations, receipt accruals, depreciation, and intercompany settlements. Approval authority for financial accounting business processes.

The team responsible for issuing statewide financial and administrative policies, providing financial counseling, training services, and producing statewide reports.

Perform budget reporting functions for assigned companies. Examples include reporting on company budgets and reviewing and approving agency budget amendment submissions. Approval authority for capital budgets and business processes.

Perform budget reporting functions for assigned companies. Examples include reporting on company budgets and reviewing and approving agency budget amendment submissions.  Approval authority for operational budgets and business processes.

Perform budget reporting functions for assigned companies. Examples include reporting on company budgets and reviewing and approving agency budget amendment submissions. Approval authority for transportation budgets and business processes.

Perform budget functions for all companies. Examples include creating budgets, maintaining budget details, and position budgeting for Expenditure Authority Schedule. Approval authority for control budgets (EA Schedules) and business processes.

Statewide worktags are worktags that are available across all companies. They include the following: Company, Fund, Region, Ledger, Spend Category, Information Technology (IT) Cost Category, Revenue Category, Sales Items, and Fiscal Period of Service.

A refined breakdown of object of expenditures relating to particular items or item categories.

Refer to Workday Term Worktag: Ledger.

A general term describing specific activities within an agency program.

Sundry claims represent injury and property loss for which the state of Washington may be responsible, but the injury or loss was not caused by the tortious activities of state employees. These claims include self-defense claims and wildlife damage claims. For information, contact the Department of Enterprise Services, Office of Risk Management.

An entity selling a good or service to the State. Suppliers include, but are not limited to, retail businesses, consultants, contractors, manufacturers, and credit card companies. A supplier may be an individual, corporation, partnership, non-profit organization, tax exempt organization, Individuals with lived experience, caregivers for vulnerable individuals, trust, federal government or federal agency, local government or local agency, another state or another state agency, a Washington state agency, or Indian nation. For travel reimbursement purposes, a supplier may include an employee, a board member, or volunteer.

Perform supplier contract functions for assigned organizations. Examples include supplier contracts and recurring supplier invoices. Approval authority for procurement business processes.

A Workday operational transaction used to initiate a payment to a statewide supplier with an existing supplier record.

A change to the amount a supplier owes and can be an increase or a decrease in the amount due.

Initiate Supplier Invoice Requests for assigned companies that will create a Supplier Invoice and route to Accounts Payable to process. No approval authority.

Accounts that have cash on deposit in and under the control of the State Treasurer and are disbursed by means of a warrant or electronic means. Treasury accounts are subject to appropriation unless specifically exempted

Managed by the Office of State Treasurer (OST), the Treasury Management System integrates with a typical bank and provides functional features that enable users to manage all types of foreign currency exchange transactions.

Accounts not required by law to be within the treasury and not subject to appropriation but placed in the custody of the state treasurer due to certain circumstances.

Payment instruments for an invoice or other evidence of indebtedness validated and released by the Office of the State Treasurer (OST) for payment.

Money received from a nonstate source or the federal government that was not anticipated in the Legislature’s approved budget​ and can only be used for the purpose specified by the grantor​.

Testers identified based on the unique security role assigned to an agency staff member to test the functionality, business processes, security role permissions, and usability of the OneWA Workday solution.

An estimate of the total time that an asset is usable and in service.

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.

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.

Credit card, administered by the Department of Enterprise Services (DES), used to purchase fuel or repairs for a vehicle from the state’s motor vehicle fleet. Refer to DES Fleet Cards for more information.

An entity that provides goods and/or services.

An electronic method of transferring money directly from one bank account to another which provides a faster availability of funds to the recipient. It involves sending payment instructions through a secure network, typically SWIFT or Fedwire, to the recipient’s bank, which then credits their account.

A resource requested by OneWA for agencies to provide information and data used in testing.

Electronic fund transfers to statewide suppliers that originate in Workday.

Refer to Automated Clearing House (ACH) payments.

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.

Payments by treasury warrant that originate in Workday made to miscellaneous payees or statewide suppliers.

Refer to Treasury Warrants.

Create and maintain Worktag Split Templates to be used on supplier invoices for assigned companies.  No approval authority. Access to this role is limited.

A custom worktag used for agency-specific purposes to record and track items not represented in another worktag. (Format: AC1234)

Defines the tiers in the allocation plan and is used to trigger the cost allocation process. (Format: AP12345678)

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)

Refer to Legacy Term Appropriation.

Prescribed activities that support state agency programs and relate to government efficiency and performance budgeting.

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)

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)

Refer to Legacy Term Agency.

Defines the organizational level of financial accountability for performing the company’s primary functions. (Format: CC123456)

Refer to Legacy Term Cost Center.

Used on transactions to track when the service was provided. (Format: PSFYFM)

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)

Refer to Legacy Terms Fund & Account.

Defines funding sources for specific purposes from governmental or other entities known as sponsors, federal grantors, or state grantors. (Format: GR123456789)

Refer to Legacy Term Grant.

Used to record the type of information technology spend to inform detail level reports. (Format: IT123)

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)

Refer to Legacy Term Ledger Account.

Identifies the physical location of business assets for tracking and conducting physical inventory.  (Format: LC123456789)

Refer to Legacy Term Location.

Identifies the major activities of an agency as expressed as a primary function or organizational unit. (Format: PG12345)

Refer to Legacy Term Program.

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)

Refer to Legacy Term Project.

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)

Provides a granular view of all revenue types. (Format: RC12345)

Refer to Legacy Term Revenue Category.

Provides a further breakdown of the revenue category for interagency and customer billings to support agency reporting needs. (Format: SL12345)

Provides a granular view of all expenditures/expenses. (Format: SC12345)

Refer to Legacy Term Spend Category.

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.