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:
(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.)
Last modified: October 25, 2018