(1) "Budget" means a proposed
plan of expenditures for a given period or purpose and the
proposed means for financing these expenditures.
(2) "Budget document" means a formal statement, either
written or provided on any electronic media or both, offered by
the governor to the legislature, as provided in RCW 43.88.030.
(3) "Director of financial management" means the official
appointed by the governor to serve at the governor's pleasure and
to whom the governor may delegate necessary authority to carry
out the governor's duties as provided in this chapter. The
director of financial management shall be head of the office of
financial management which shall be in the office of the
governor.
(4) "Agency" means and includes every state office, officer,
each institution, whether educational, correctional, or other,
and every department, division, board, and commission, except as
otherwise provided in this chapter.
(5) "Public funds", for purposes of this chapter, means all
moneys, including cash, checks, bills, notes, drafts, stocks, and
bonds, whether held in trust, for operating purposes, or for
capital purposes, and collected or disbursed under law, whether
or not such funds are otherwise subject to legislative
appropriation, including funds maintained outside the state
treasury.
(6) "Regulations" means the policies, standards, and
requirements, stated in writing, designed to carry out the
purposes of this chapter, as issued by the governor or the
governor's designated agent, and which shall have the force and
effect of law.
(7) "Ensuing biennium" means the fiscal biennium beginning
on July 1st of the same year in which a regular session of the
legislature is held during an odd-numbered year pursuant to
Article II, section 12 of the Constitution and which biennium
next succeeds the current biennium.
(8) "Dedicated fund" means a fund in the state treasury, or
a separate account or fund in the general fund in the state
treasury, that by law is dedicated, appropriated, or set aside
for a limited object or purpose; but "dedicated fund" does not
include a revolving fund or a trust fund.
(9) "Revolving fund" means a fund in the state treasury,
established by law, from which is paid the cost of goods or
services furnished to or by a state agency, and which is
replenished through charges made for such goods or services or
through transfers from other accounts or funds.
(10) "Trust fund" means a fund in the state treasury in
which designated persons or classes of persons have a vested
beneficial interest or equitable ownership, or which was created
or established by a gift, grant, contribution, devise, or bequest
that limits the use of the fund to designated objects or
purposes.
(11) "Administrative expenses" means expenditures for: (a)
Salaries, wages, and related costs of personnel and (b)
operations and maintenance including but not limited to costs of
supplies, materials, services, and equipment.
(12) "Fiscal year" means the year beginning July 1st and
ending the following June 30th.
(13) "Lapse" means the termination of authority to expend an
appropriation.
(14) "Legislative fiscal committees" means the joint
legislative audit and review committee, the legislative
evaluation and accountability program committee, and the ways and
means and transportation committees of the senate and house of
representatives.
(15) "Fiscal period" means the period for which an
appropriation is made as specified within the act making the
appropriation.
(16) "Primary budget driver" means the primary determinant
of a budget level, other than a price variable, which causes or
is associated with the major expenditure of an agency or budget
unit within an agency, such as a caseload, enrollment, workload,
or population statistic.
(17) "State tax revenue limit" means the limitation created
by chapter 43.135 RCW.
(18) "General state revenues" means the revenues defined by
Article VIII, section 1(c) of the state Constitution.
(19) "Annual growth rate in real personal income" means the
estimated percentage growth in personal income for the state
during the current fiscal year, expressed in constant value
dollars, as published by the office of financial management or
its successor agency.
(20) "Estimated revenues" means estimates of revenue in the
most recent official economic and revenue forecast prepared under
RCW 82.33.020, and prepared by the office of financial management
for those funds, accounts, and sources for which the office of
the economic and revenue forecast council does not prepare an
official forecast, that are prepared by the office of financial
management in consultation with the transportation revenue
forecast council.
(21) "Estimated receipts" means the estimated receipt of
cash in the most recent official economic and revenue forecast
prepared under RCW 82.33.020, and prepared by the office of
financial management for those funds, accounts, and sources for
which the office of the economic and revenue forecast council
does not prepare an official forecast.
(22) "State budgeting, accounting, and reporting system"
means a system that gathers, maintains, and communicates fiscal
information. The system links fiscal information beginning with
development of agency budget requests through adoption of
legislative appropriations to tracking actual receipts and
expenditures against approved plans.
(23) "Allotment of appropriation" means the agency's
statement of proposed expenditures, the director of financial
management's review of that statement, and the placement of the
approved statement into the state budgeting, accounting, and
reporting system.
(24) "Statement of proposed expenditures" means a plan
prepared by each agency that breaks each appropriation out into
monthly detail representing the best estimate of how the
appropriation will be expended.
(25) "Undesignated fund balance (or deficit)" means
unreserved and undesignated current assets or other resources
available for expenditure over and above any current liabilities
which are expected to be incurred by the close of the fiscal
period.
(26) "Internal audit" means an independent appraisal
activity within an agency for the review of operations as a
service to management, including a systematic examination of
accounting and fiscal controls to assure that human and material
resources are guarded against waste, loss, or misuse; and that
reliable data are gathered, maintained, and fairly disclosed in a
written report of the audit findings.
(27) "Performance verification" means an analysis that (a)
verifies the accuracy of data used by state agencies in
quantifying intended results and measuring performance toward
those results, and (b) verifies whether or not the reported
results were achieved.
(28) "Performance audit" has the same meaning as it is
defined in RCW 44.28.005.
[2005 c 319 § 107; 2000 2nd sp.s. c 4 § 11; 1996 c 288 § 23; 1995 c 155 § 1; 1994 c 184 § 9; 1993 c 406 § 2; 1991 c 358 § 6; 1990 c 229 § 4; 1987 c 502 § 1; 1986 c 215 § 2; 1984 c 138 § 6; 1982 1st ex.s. c 36 § 1. Prior: 1981 c 280 § 6; 1981 c 270 § 2; 1980 c 87 § 25; 1979 c 151 § 135; 1975-'76 2nd ex.s. c 83 § 4; 1973 1st ex.s. c 100 § 2; 1969 ex.s. c 239 § 9; 1965 c 8 § 43.88.020; prior: 1959 c 328 § 2.]
NOTES:
Findings--Intent--Part headings--Effective dates -- 2005 c 319: See notes following RCW 43.17.020.
Short title -- 1993 c 406: "This act may be known and cited as the performance-based government act of 1993." [1993 c 406 § 7.]
Effective date -- 1991 c 358: See note following RCW 43.88.030.
Effective date -- 1990 c 229: See note following RCW 41.06.087.
Effective date -- 1981 c 280: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1981." [1981 c 280 § 10.]
Severability -- 1981 c 280: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1981 c 280 § 9.]
Effective date -- Severability -- 1981 c 270: See notes following RCW 43.88.010.
Office of financial management: Chapter 43.41 RCW.