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Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Summary of Unmet Enterprise Information Needs as of February 2008
Which of the 7 Is there still an unmet Who would
What is the value of this Source identifying Potential data Business System of Thoughts on why the need has
Priority Business Process enterprise information need in use this
unmet need? this need subject area owner Record not been met yet
Cycles is this in? the area of . . . element?
Asset Management Facility procurement and Identify and assess space Legislature; 2007 SHB 2366; Project; State Work is underway on accumulating
management needs, analyze costs and Governor & "Strategic Facilities Facility data from agencies; coding
benefit of buying versus OFM Budget; Planning & Location; structure at the agency level is still
leasing agency Management System: Facility needed.
directors; Current System Maintenance
Assessment and Best
JLARC; OFM Costs; Quantity
Practices Report"
Accounting (acres, parcels)
issued October 2007 of leased land
by Berk & Associates;
2005 & 2007 JLARC
reports.
Asset Management Facility Condition Information & Knowing the facility OFM Budget, 2005 & 2007 JLARC Project; State Within the existing facility
Maintenance Costs condition and what is spent Governor, reports Facility inventory, facility expenditure and
on maintaining each state Legislature, Location; maintenance costs are not
facility; could be used to agencies Facility captured. Project is underway to
determine if a facility should Maintenance define requirements for facility
be remodeled or rebuilt. Costs inventory system.
Asset Management Land Management Tracking parcels owned, Agencies Agency discussions; Quantity (acres, There is no statewide land
sold, leased, restricted for owning land 2005 & 2007 JLARC parcels) of management system that has
special use (habitat). (DNR, DOT, reports leased land; elements for which questions are
F&W, Parks) lease revenue asked (how much state land is
and receivable currently leased, how long are
leases, etc.). This may be
included in the facility inventory
system project currently underway.
Asset Management; Consumable Inventory Cost savings through DOT, GA, 9/2004 "Consumable Consumable Current DOT system is old and
Cost Accounting, accounting system inventory turnover rates Corrections, Inventory System inventory; cost would be costly to replace.
Procure to Pay (better cash flow), tracking DSHS, UW, Feasibility Study" of goods sold;
expiration of chemical WSU, other done by Dye commodity
commodities, improved agencies Management Group, code
service delivery (having Inc.
inventory available when
needed), not maintaining
overstocked materials;
improved project cost
tracking
Created: 1/8/08
988a3461-054f-439c-80ce-7075080ea505.xls\Unmet Enterprise Info Needs Page 1 of 8 Updated: 12/15/2010
Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Summary of Unmet Enterprise Information Needs as of February 2008
Which of the 7 Is there still an unmet Who would
What is the value of this Source identifying Potential data Business System of Thoughts on why the need has
Priority Business Process enterprise information need in use this
unmet need? this need subject area owner Record not been met yet
Cycles is this in? the area of . . . element?
Cost Accounting Direct/indirect cost element Demonstrating compliance Auditors, 2006 CoA Cost Objective, No consistent effort has been
with federal cost allocation federal users, stakeholder Cost Base made to define cost objectives.
plans. agency cost interviews Some agencies send summarized
accounting data to the state's accounting
system so detail wouldn't be
available for uniform costing.
Cost Accounting Project costing; uniform activity Uniformity in allocating Agencies 2006 CoA Capital project User agreement has not been
definitions and measures for costs. stakeholder number; reached and a statewide cost
program & dept-wide functions interviews; Feasibility contract #; allocation model has not been
study federal grant #; developed.
unit cost
Cost Accounting Centralized site for grant and Streamlining processes Agencies Enterprise Bus. Available Available programs have been
loan program assistance reduces state providing grant Process & Data grants, maintained decentralized. The
available to local governments administrative costs, and loan Modeling - Grant Available loans, Grants, Contracts, Loans
and other entities. improves customer service, programs Management Value Management project is currently
provides better information Proposition underway.
to recipients and agencies.
Cost Accounting Tracking revenues and Ensuring vendors are not Agency 2006 CoA Contract # There is no system where contract
expenditures by contract. overpaid. purchasing stakeholder or P.O. amount is compared
divisions; interviews; State against all expenditures made
Legislature Audit reports citing against this contract or P.O.
findings where
contract award has
been overexpended.
Created: 1/8/08
988a3461-054f-439c-80ce-7075080ea505.xls\Unmet Enterprise Info Needs Page 2 of 8 Updated: 12/15/2010
Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Summary of Unmet Enterprise Information Needs as of February 2008
Which of the 7 Is there still an unmet Who would
What is the value of this Source identifying Potential data Business System of Thoughts on why the need has
Priority Business Process enterprise information need in use this
unmet need? this need subject area owner Record not been met yet
Cycles is this in? the area of . . . element?
Human Resources Composite labor rate for labor Instead of charging actual Agencies with 4/2005 Common Labor Up until now, many agencies have
cost distribution salaries & benefits to labor charged Business Problem & distribution rate not had the need to use a
projects, a "composite rate" to grants. Opportunity per hour composite rate.
for a group of employees Statements
makes it easier to apply
these costs to grants, and
other costing scenarios.
Human Resources Entering payroll time & Efficiencies in data entry; Payroll staff; Agency surveys Hours per pay Feature of the new HRMS system.
attendance data at a detailed accuracies in time reporting agency period
(not summarized) level managers
Created: 1/8/08
988a3461-054f-439c-80ce-7075080ea505.xls\Unmet Enterprise Info Needs Page 3 of 8 Updated: 12/15/2010
Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Summary of Unmet Enterprise Information Needs as of February 2008
Which of the 7 Is there still an unmet Who would
What is the value of this Source identifying Potential data Business System of Thoughts on why the need has
Priority Business Process enterprise information need in use this
unmet need? this need subject area owner Record not been met yet
Cycles is this in? the area of . . . element?
Perf Mgmt & Reporting actual expenditures by Legislators are interested in Legislators, 2006 CoA County (WA While the term "county" is used
Budget; Cost legislative district or county knowing about grant Legislative staff stakeholder state), and described, there is no
Accounting awards, construction interviews; Public Legislative universal policy describing what
projects, etc., in their Inquiries; Legislative district (WA county means when it's attached
respective districts. Staff state), to an expenditure (is it the county
Metropolitan the purchase was made, or the
Statistical Area county in which the goods/services
(MSA) were consumed).
Perf mgmt & Budget to Actual expenditures by Knowing actual Governor, GMAP, 2006 CoA Program, There is currently no requirement
Budget; Cost activity (including allocation of expenditures by budget GMAP, OFM executive summary Function (OFM to link performance measure to
Accounting administrative and indirect costs) activity Budget, Budget) expenditure coding elements.
within Priorities of Government Citizens
(POG) Result Area
Perf Mgmt and Performance measure Better understanding of perf Governor, OFM Budget Explanatory
Budget information requirements such as measures for budgeting, Legislature, information or
uniform data elements and GMAP review, strategic OFM Budget, attributes of
consistent procedures. planning; efficiencies in perf GMAP, individual
measure reporting. agencies performance
measures (such
as units, miles,
high school
graduate)
Perf Mgmt and Information Technology expense Knowing about and being Legislature, IT Work Group Project; Object Not met because request for this
Budget, Cost detail by category able to make decisions on: LEAP, IT Work of Expenditure detail had not been made earlier;
Accounting, buying software or Group accounting systems don't normally
Reporting/GL developing internally; account for expenditure detail at
outsourcing operations & this low level. Piror capture of data
maintenance of systems; at this detail was done manually as
use of similar hardware. it is cheaper to track manually.
Perf Mgmt; Cost Tracking by a common capital Knowing total costs and Budget staff; 2006 CoA Project Capital system and AFRS use
Accounting project number (the current 8 resources of a project project staff; stakeholder different capital project number
character number) the OFM Budget interviews and no relational linkage is
total/biennial project estimated present; AFRS codes aren't
costs, as well as actual revenues mandatory. New capital budget
and actual expenditures by system will help enforce consistent
account (fund). project numbers.
Created: 1/8/08
988a3461-054f-439c-80ce-7075080ea505.xls\Unmet Enterprise Info Needs Page 4 of 8 Updated: 12/15/2010
Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Summary of Unmet Enterprise Information Needs as of February 2008
Which of the 7 Is there still an unmet Who would
What is the value of this Source identifying Potential data Business System of Thoughts on why the need has
Priority Business Process enterprise information need in use this
unmet need? this need subject area owner Record not been met yet
Cycles is this in? the area of . . . element?
Procure to Pay Accounts Payable The ability to see A/P detail Agency A/P 4/2005 Common Vendor, Object Additional work and discipline
Tools/Management at lower levels (ex: by managers Business Problem & of Expenditure, would be required on entering
transaction document); Opportunity contract # invoice billing and invoice
improved ability to manage Statements liquidation data.
payables.
Procure to Pay Consistent commodity codes to The value in knowing how GA, Legislature, 2006 CoA Commodity The term "commodity code" is
identify types of goods purchased much the state spends on a Governor stakeholder Code used in CAMS for capital assets.
statewide. particular item would be interviews; Enterprise There has been no statewide
helpful in securing Bus. Process & Data consensus on adoption of
bids/reducing costs; also Modeling - Procure to commodity codes.
helps answers questions on Pay Value
volume spent on certain Proposition
items; would assist in
inventory control.
Procure to Pay Strategic sourcing needs: How The value is knowing what Legislature; 2006 CoA Vendor, Object Use of the statewide vendor table
much is being purchased; what the types of goods and vendors; stakeholder of Expenditure, is optional. Agency disbursement
are total purchases by vendor; services the state spends citizens; interviews; Feasibility contract # data is not required to be sent to
can purchases be tracked money on; data would help oversight study the statewide vendor system.
against contracts. identify efficiencies that agencies. Consistent vendor identification is
could be made. not maintained (by TIN #,
corporate address, etc). Some
agencies have their own payment
systems.
Procure to Pay Centralized Vendor registration, Knowing how much Legislature; Enterprise Bus. Vendor Use of the statewide vendor table
communication, & reporting business a single vendor agency Process & Data is optional. Agreement has not
does with the state; directors; Modeling - Procure to been reached as to how
improved efficiencies in the citizens Pay Value centralized vendor registration
area of vendor Proposition would be done.
communication (registering
once vs. multiple times);
compliance with pending
federal requirements on
backup withholding (PL109-
222 sect.511).
Created: 1/8/08
988a3461-054f-439c-80ce-7075080ea505.xls\Unmet Enterprise Info Needs Page 5 of 8 Updated: 12/15/2010
Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Summary of Unmet Enterprise Information Needs as of February 2008
Which of the 7 Is there still an unmet Who would
What is the value of this Source identifying Potential data Business System of Thoughts on why the need has
Priority Business Process enterprise information need in use this
unmet need? this need subject area owner Record not been met yet
Cycles is this in? the area of . . . element?
Reporting/GL Tracking expenditure recoveries Understanding the quantity OFM 2006 CoA final Object of No other solution has been
of this type of transaction; Accounting recommendations expenditure identified to discretely track
potential planning for these expenditure recoveries.
transactions
Reporting/GL Agency Specific Monthly Agency specific Financial Agency 4/2005 Common Various This may be specific to a limited
Financial Statements statements enhance their Management of Business Problem & number of agencies. Tools
ability to manage some selected Opportunity available to some CAFR agencies
activities. agencies. Statements may be able to work for others.
Reporting/GL, Perf Separating nonappropriated Better accountability of OFM Budget, Legislative staff; OFM Expenditure
Mgmt and Budget transactions by state, federal, nonappropriated OFM budget Authority type -
private/local, and nonbudgeted transactions Accounting, nonappropriate
expenditure authority type Legislature, d (by funding
citizens, source)
agencies
Created: 1/8/08
988a3461-054f-439c-80ce-7075080ea505.xls\Unmet Enterprise Info Needs Page 6 of 8 Updated: 12/15/2010
Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Summary of Unmet Enterprise Information Needs as of February 2008
Which of the 7 Is there still an unmet Who would
What is the value of this Source identifying Potential data Business System of Thoughts on why the need has
Priority Business Process enterprise information need in use this
unmet need? this need subject area owner Record not been met yet
Cycles is this in? the area of . . . element?
Revenue Cycle Point of Sale Systems Integration Systematic capture at the Agency 4/2005 Common Product/UPC #, Detailed revenue information is not
from purchasing and inventory point of sale would enhance Managers Business Problem & Revenue required for statewide reporting.
control, through sales revenue distribution/coding responsible for Opportunity Source,
sales. Statements Account,
Account -
Subsidiary
Revenue Cycle Reporting revenues/sales by Value in knowing how much Liquor Board; 2006 CoA Project, State The current statewide accounts
location; related accts receivable each accounts receivable Lottery; other stakeholder Retail Facility receivable system is at capacity
visibility customer owes the state (to for-profit interviews; Enterprise Location; State and is in need of expansion.
prevent additional credit agencies Bus. Process & Data Contrcted
sales to delinquent Modeling - Revenue Facility Location
customers); sales by Acctg Value
location helps determine Proposition
success of a particular retail
site, may influence prices
Revenue Cycle A more descriptive revenue The value is in the ability to Agency 2006 CoA final Revenue OFM/SWA is working on
source titles & definitions for analyze cost of goods sold program staff; recommendations Source improving revenue source code
information on their detailed lines data for those agencies agency descriptions.
of business. selling products (Liquor, management.
Lottery). The value is the
ability to analyze programs
doing well or poorly.
Created: 1/8/08
988a3461-054f-439c-80ce-7075080ea505.xls\Unmet Enterprise Info Needs Page 7 of 8 Updated: 12/15/2010
Office of Financial Management
Enterprise Data Definitions/Chart of Accounts
Attachment to
Summary of Unmet Enterprise Information Needs as of February 2008
Potential Data Subject Area Description
afrs Account For state of Washington, account means fund as
used in governmental fund accounting.
afrs Account, subsidiary Code that provide additional detail (vendor,
customer, etc..) about certain General Ledger
Accounts
afrs Cost center Part of the Organization structure
afrs Object of expenditure Object, SubObject, SubSubObject
afrs Program Function (each program in an agency is either
operating, capital, or non-budgeted), Program,
SubProg, Activity, SubActivity, Task
afrs Project ProjType, Project, SubProj, ProjPhase
afrs Revenue Source Major Group, Major Source, SubSource
afrs vendor TIN Fedral Tax Identificatio Number
Available grants State offered grant opportunities
Available loans State offered loan opportunities
budget activity Is a POG activity
Capital asset Asset meeting capitalization criteria
Capital project number associated with capital budget request & approp
Chart of Accounts Various
Commodity code Standarized way to identify purchases
Contract number Unique numer that identifies a contract
Cost Base aggregation of costs used in a cost allocation
process/plan
Cost objective Specific use or purpose described in a cost
allocation plan
Cost of goods sold The cost to acquire, hold, market and sell items
County (WA state) One of the 39 Washington state counties
Expenditure Authority type - Identifies specific nonappropriated spending
nonappropriated authority
Facility Maintenance costs Operating and/or capital maintenance costs
associated with a state-owned or leased facility.
Federal grant number Unique number that identifies a federal grant
Function - OFM Budget defined Assigned by agency, General Government, Human
Resources etc..
Hours per pay period Total hours worked by an employee in a pay period
Labor distribution rate per hour A standard/composite rate used to distribute labor
costs
Legislative district (WA state) One of the 49 Washington state legislative districts.
Performance Measure A collection of data designed to measure progress
in a POG Result Area
Product/UPC number A bar code that is widely used in the US and
Canada for tracking trade items in stores
Quantity of leased land A measure of the leased land area
Metropolitan Statistical Area The OMB's formal description of metropolitan areas
State Contracted Facility Location A non-state facility conducting contracted state
activites (e.g. selling lottery tickets)
State Facility Location A facility owned or leased by the State for
conducting state business
State Retail Facility Location A facility owned or leased by the State for
conducting state retail business
Unit cost; unit measurement The unit(s) used in a performance measure
calculation
Vendor An entity receiving payment from Washington
State.
Created: 1/29/08
988a3461-054f-439c-80ce-7075080ea505.xls\Data Descriptions Page 8 of 8 Updated: 12/15/2010
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