A formal complaint filed by a union on behalf of an employee or group of employees alleging a violation, misapplication or misinterpretation of one or more terms of the parties' collective bargaining agreement. Note: Collective bargaining agreements vary and a particular agreement may define this term differently
The composite activity of analyzing, recording, summarizing, reporting, and interpreting the financial transactions of a governmental entity
The process of correlating one set of records with another set of records and/or a physical inventory count that involves identifying, explaining, and correcting differences
A ledger containing the accounts in which are recorded, in detail or in summary, all transactions of the state
Flexible work is an alternative schedule that allows full-time employees to eliminate at least one work day every two weeks by working longer hours during the remaining days, resulting in less commute trips (compressed workweek), or allows the employees some flexibility in starting and ending times outside the agency's normal work hours (flextime) consistent with WAC 357-28-225
Enterprise Risk Management (ERM) is the discipline of managing risk throughout an agency. Processes include conducting a risk assessment, identifying root causes of identified risks, prioritizing the risks on an enterprise level, determining which risk treatments best address the root causes, and then monitoring the success of the risk treatments. Treatments can include: Transferring the risk, minimizing the likelihood and/or impact of a negative outcome, and eliminating the activity associated with the risk
Understanding the relationship between individual attitudes, behaviors, and employment practices - includes equal employment opportunity to ensure equal access and opportunity to anyone who qualifies and affirmative action reporting and practices to create an inclusive work environment
Management of cost related activities achieved by collecting, analyzing, evaluating, and reporting cost information used for budgeting, estimating, forecasting, and monitoring costs. Cost control typically includes (1) investigative procedures to detect variance of actual costs from budgeted costs, (2) diagnostic procedures to ascertain the cause(s) of variance, and (3) corrective procedures to effect realignment between actual and budgeted costs
The sum established by the agency/institution as available for the entire project, including the construction budget, acquisition costs, furnishings and equipment, compensation for professional services and all contingencies. The cost estimate is used to develop capital project budgets
