California Government Code 29001 – Except as otherwise defined in this section, the meaning of terms …
Except as otherwise defined in this section, the meaning of terms used in this chapter shall be as defined in the Accounting Standards and Procedures for Counties prescribed by the Controller pursuant to Section 30200.
As used in this chapter:
Terms Used In California Government Code 29001
- Administrative officer: means the chief administrative officer, county administrator, county executive, county manager, or other officials employed in the several counties under various titles whose duties and responsibilities are comparable to the officials named herein. See California Government Code 29001
- Adopted budget: means the budget document formally approved by the board of supervisors after the required public hearings and deliberations on the recommended budget. See California Government Code 29001
- Auditor: means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2. See California Government Code 29001
- Board: means the board of supervisors of the county, or the same body acting as the governing board of a special district whose affairs and finances are under its supervision and control. See California Government Code 29001
- Controller: means the State Controller. See California Government Code 29001
- County: includes city and county. See California Government Code 19
- 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.
- Fiscal year: means the current 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations. See California Government Code 29001
- Recommended budget: means the budget document recommended to the board of supervisors by the designated county official. See California Government Code 29001
- State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
(a) “Administrative officer” means the chief administrative officer, county administrator, county executive, county manager, or other officials employed in the several counties under various titles whose duties and responsibilities are comparable to the officials named herein.
(b) “Adopted budget” means the budget document formally approved by the board of supervisors after the required public hearings and deliberations on the recommended budget.
(c) “Auditor” means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2.
(d) “Board” means the board of supervisors of the county, or the same body acting as the governing board of a special district whose affairs and finances are under its supervision and control.
(e) “Budget year” means the fiscal year (July 1 through June 30) for which the budget is being prepared.
(f) “Controller” means the State Controller.
(g) “Final budget” means the adopted budget adjusted by all revisions throughout the fiscal year as of June 30.
(h) “Fiscal year” means the current 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the results of its operations.
(i) “Obligated fund balance” means the nonspendable, restricted, committed, and assigned fund balances.
(j) “Recommended budget” means the budget document recommended to the board of supervisors by the designated county official.
(Amended by Stats. 2011, Ch. 382, Sec. 1.5. (SB 194) Effective January 1, 2012.)