Terms Used In California Codes > Government Code > Title 9 > Chapter 10 - Auditing

• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Bond: means any bonded indebtedness regardless of state law or charter that requires voter approval, including, but not limited to, general obligation bonds, revenue bonds, and bonds issued pursuant to the Mello-Roos Community Facilities Act (Chapter 2. See California Government Code 53412
• City: includes "city and county" and "incorporated town" but does not include "unincorporated town" or "village. See California Government Code 20
• Commissioner: means any county agricultural commissioner. See California Food and Agricultural Code 26
• County: includes city and county. See California Food and Agricultural Code 29
• County: includes city and county. See California Government Code 19
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
• Local agency: means any county, city, city and county, including a charter city or county, or any special district. See California Government Code 53412
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Person: means any individual, partnership, association, corporation, limited liability company, or any organized group of persons whether incorporated or not. See California Food and Agricultural Code 38
• Process: includes a writ or summons issued in the course of judicial proceedings of either a civil or criminal nature. See California Government Code 22
• Special district: means an agency of the state, formed pursuant to general law or a special act, for the performance of governmental or proprietary functions, with limited geographic boundaries, including, but not limited to, a school district and a community college district. See California Government Code 53412
• State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
• Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10