§ 103. Definitions. For the purpose of this article, the following terms shall be defined as follows:

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1. "Administrative unit" shall mean an office, department, division, bureau, board, commission, district, or other agency of town government, but shall exclude a fire district.

2. "Budget officer" shall mean the supervisor or, in towns which have more than one supervisor, the presiding supervisor; provided that the supervisor or presiding supervisor may appoint, to serve at his pleasure, any person including a town officer or employee, other than a member of the town board, to be budget officer. When a person other than the supervisor has been appointed as budget officer, the supervisor, in the event of a vacancy in the office of budget officer shall serve as budget officer unless and until another person shall be appointed as provided in this subdivision.

3. "Capital project" shall mean: (a) any physical public betterment or improvement or studies, surveys and plans relative thereto, or (b) land or rights in land, or (c) any furnishings, machinery, apparatus or equipment for any physical public betterment or improvement when such betterment or improvement is first constructed or acquired, or (d) any combination of items (a), (b) and (c).

4. "Unappropriated unreserved fund balance" shall mean the difference between the total assets for a fund and the total liabilities, deferred revenues, encumbered appropriations, amounts appropriated for the ensuing fiscal year's budget, and amounts reserved for stated purposes pursuant to law, including reserve funds established pursuant to the general municipal law for the fund, as determined through application of the system of accounts prescribed by the state comptroller pursuant to § 36 of the general municipal law.