CHECK REGISTER - The document used to record pertinent details relating to expenditure/expense vouchers and coding for each check issued.
CHILD CARE FACILITY - Space used by a child care provider to provide child care services for state government employees.
CHILD CARE PROVIDER 每 An entity that is, or commits to becoming, licensed to operate a Washington State day care facility, an entity that regularly provides care for children for periods of less than twenty-four hours.
CLEARANCE PATTERN - The proportion of the total amount disbursed that is debited against the state's bank account each day after the disbursements.
CLEARING ACCOUNT - An account used to accumulate total charges or credits so that they can be distributed later among the accounts to which they are allocable or so that the net differences can be transferred to the proper account.
CLIENT - For travel regulation purposes, a person or entity that is entitled to receive agency services.
CLIENT SERVICES - Services provided directly to agency clients including, but not limited to, medical and dental services, employment and training programs, residential care, and subsidized housing. Clients are considered to be those individuals who the agency has statutory responsibility to serve, protect, or oversee.
COFFEE AND LIGHT REFRESHMENTS - For state purposes, coffee encompasses any non-alcoholic beverage, such as tea, soft drinks, juice, or milk. For state purposes, a light refreshment is an edible item that may be served between meals, for examples, doughnuts, sweet rolls, and pieces of fruit or cheese.
COLLECTIONS - Refer to LIBRARY RESERVE COLLECTIONS, MUSEUM AND HISTORICAL COLLECTIONS, and ART COLLECTIONS./P>
COMMERCIAL LODGING FACILITY - A business, non-profit, or governmental entity that provides lodging accommodations for a fee.
COMMODITY CLASS CODE - The code assigned to an inventoriable capital asset that correlates to a descriptive title.
COMMON CARRIER - A person or company that transports passengers or goods for a fee.
COMMUTER RIDE-SHARING - A car pool or van pool arrangement whereby a fixed group, not exceeding fifteen persons including passengers and driver, is transported between their residences or other designated place, and their places of employment, educational, or other institutions, in a single daily round trip where the driver is also on the way to or from the place of employment, educational, or other institution.
COMMUTE - Travel between the official residence and other domicile of a state officer or employee and their official station or other place of work. Refer to OFFICIAL RESIDENCE and OFFICIAL STATION.
COMPENSATORY TIME - Time worked by certain state employees that, if not used for paid time off, results in compensation to be cashed out in accordance with regulations or agency policy.
COMPETITIVE SOLICITATION - A documented formal process providing an equal and open opportunity to qualified parties and culminating in a selection based on criteria which may include such factors as the consultant's fees or costs, ability, capacity, experience, reputation, responsiveness to time limitations, responsiveness to solicitation requirements, quality of previous performance, and compliance with statutes and rules relating to contracts or services.
COMPLIANCE AUDIT - An examination leading to the expression of an opinion on the audited governmental unit's compliance with the various finance-related legal and contractual provisions. Refer to AUDIT.
COMPONENT UNIT - A unit legally separate from the state but financially accountable to the state, or have a relationship with the state such that exclusion would cause the state＊s financial statements to be misleading or incomplete.
COMPOSITE METHOD - A method used to calculate depreciation expense that groups similar assets （such as library resources） or dissimilar assets of the same class （such as all roads and bridges in a park） using the same depreciation rate. Refer to DEPRECIATION.
COMPREHENSIVE ANNUAL FINANCIAL REPORT （CAFR） - The official annual financial report of the state encompassing all funds and component units of the state. It includes an introductory section, management's discussion and analysis （MD basic financial statements, required supplementary information other than MD combining and individual fund statements, schedules, and a statistical section.
CONSTRUCTION IN PROGRESS - A general ledger account that reflects the cost of construction work undertaken on capital projects, but not completed as of the end of the accounting period.
CONSULTANT - An independent individual or entity contracting with an agency to perform a personal 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.
CONSUMABLE INVENTORIES - Supplies consumed in the course of an agency's operations; or incidental items held for resale.
CONSUMPTION METHOD - The method under which inventories are recorded as an expenditure/expense when used. Refer to PURCHASES METHOD.
CONTINENTAL BREAKFAST - A breakfast generally consists of juice, bread, and a hot beverage （typically coffee or tea）. Fruit is sometimes included as part of the price or as a priced option.
CONTINENTAL USA - As used in this manual, all areas in the 48 contiguous states and the District of Columbia.
CONTINGENT LIABILITY - Items which may become liabilities as a result of conditions undetermined at a given date, such as guarantees, pending law suits, judgments under appeal, unsettled disputed claims, unfilled purchase orders, and uncompleted contracts.
CONTRACTS PAYABLE - Amounts due on contracts for public improvements on work done for a governmental unit are to be recorded as Contracts Payable. Amounts withheld from that which is due the contractor and are intended to serve as a guarantee on the contracts are to be recorded separately as retainage payable. Refer to RETAINAGE PAYABLE.
CONTROL ACCOUNT - 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. Refer to GENERAL LEDGER and SUBSIDIARY ACCOUNTS
CHILD CARE FACILITY - Space used by a child care provider to provide child care services for state government employees.
CHILD CARE PROVIDER 每 An entity that is, or commits to becoming, licensed to operate a Washington State day care facility, an entity that regularly provides care for children for periods of less than twenty-four hours.
CLEARANCE PATTERN - The proportion of the total amount disbursed that is debited against the state's bank account each day after the disbursements.
CLEARING ACCOUNT - An account used to accumulate total charges or credits so that they can be distributed later among the accounts to which they are allocable or so that the net differences can be transferred to the proper account.
CLIENT - For travel regulation purposes, a person or entity that is entitled to receive agency services.
CLIENT SERVICES - Services provided directly to agency clients including, but not limited to, medical and dental services, employment and training programs, residential care, and subsidized housing. Clients are considered to be those individuals who the agency has statutory responsibility to serve, protect, or oversee.
COFFEE AND LIGHT REFRESHMENTS - For state purposes, coffee encompasses any non-alcoholic beverage, such as tea, soft drinks, juice, or milk. For state purposes, a light refreshment is an edible item that may be served between meals, for examples, doughnuts, sweet rolls, and pieces of fruit or cheese.
COLLECTIONS - Refer to LIBRARY RESERVE COLLECTIONS, MUSEUM AND HISTORICAL COLLECTIONS, and ART COLLECTIONS./P>
COMMERCIAL LODGING FACILITY - A business, non-profit, or governmental entity that provides lodging accommodations for a fee.
COMMODITY CLASS CODE - The code assigned to an inventoriable capital asset that correlates to a descriptive title.
COMMON CARRIER - A person or company that transports passengers or goods for a fee.
COMMUTER RIDE-SHARING - A car pool or van pool arrangement whereby a fixed group, not exceeding fifteen persons including passengers and driver, is transported between their residences or other designated place, and their places of employment, educational, or other institutions, in a single daily round trip where the driver is also on the way to or from the place of employment, educational, or other institution.
COMMUTE - Travel between the official residence and other domicile of a state officer or employee and their official station or other place of work. Refer to OFFICIAL RESIDENCE and OFFICIAL STATION.
COMPENSATORY TIME - Time worked by certain state employees that, if not used for paid time off, results in compensation to be cashed out in accordance with regulations or agency policy.
COMPETITIVE SOLICITATION - A documented formal process providing an equal and open opportunity to qualified parties and culminating in a selection based on criteria which may include such factors as the consultant's fees or costs, ability, capacity, experience, reputation, responsiveness to time limitations, responsiveness to solicitation requirements, quality of previous performance, and compliance with statutes and rules relating to contracts or services.
COMPLIANCE AUDIT - An examination leading to the expression of an opinion on the audited governmental unit's compliance with the various finance-related legal and contractual provisions. Refer to AUDIT.
COMPONENT UNIT - A unit legally separate from the state but financially accountable to the state, or have a relationship with the state such that exclusion would cause the state＊s financial statements to be misleading or incomplete.
COMPOSITE METHOD - A method used to calculate depreciation expense that groups similar assets （such as library resources） or dissimilar assets of the same class （such as all roads and bridges in a park） using the same depreciation rate. Refer to DEPRECIATION.
COMPREHENSIVE ANNUAL FINANCIAL REPORT （CAFR） - The official annual financial report of the state encompassing all funds and component units of the state. It includes an introductory section, management's discussion and analysis （MD basic financial statements, required supplementary information other than MD combining and individual fund statements, schedules, and a statistical section.
CONSTRUCTION IN PROGRESS - A general ledger account that reflects the cost of construction work undertaken on capital projects, but not completed as of the end of the accounting period.
CONSULTANT - An independent individual or entity contracting with an agency to perform a personal 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.
CONSUMABLE INVENTORIES - Supplies consumed in the course of an agency's operations; or incidental items held for resale.
CONSUMPTION METHOD - The method under which inventories are recorded as an expenditure/expense when used. Refer to PURCHASES METHOD.
CONTINENTAL BREAKFAST - A breakfast generally consists of juice, bread, and a hot beverage （typically coffee or tea）. Fruit is sometimes included as part of the price or as a priced option.
CONTINENTAL USA - As used in this manual, all areas in the 48 contiguous states and the District of Columbia.
CONTINGENT LIABILITY - Items which may become liabilities as a result of conditions undetermined at a given date, such as guarantees, pending law suits, judgments under appeal, unsettled disputed claims, unfilled purchase orders, and uncompleted contracts.
CONTRACTS PAYABLE - Amounts due on contracts for public improvements on work done for a governmental unit are to be recorded as Contracts Payable. Amounts withheld from that which is due the contractor and are intended to serve as a guarantee on the contracts are to be recorded separately as retainage payable. Refer to RETAINAGE PAYABLE.
CONTROL ACCOUNT - 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. Refer to GENERAL LEDGER and SUBSIDIARY ACCOUNTS