Unless the context clearly
indicates otherwise, the following words as used in this chapter
shall have the meaning herein prescribed:
(1) "Chief administrative officer" as used in this chapter
includes the mayor of cities or towns having a mayor-council form
of government, the commissioners in cities or towns having a
commission form of government, the city manager, or any other
city or town official designated by the charter or ordinances of
such city or town under the plan of government governing the
same, or the budget or finance officer designated by the mayor,
manager or commissioners, to perform the functions, or portions
thereof, contemplated by this chapter.
(2) "Clerk" as used in this chapter includes the officer
performing the functions of a finance or budget director,
comptroller, auditor, or by whatever title he or she may be known
in any city or town.
(3) "Department" as used in this chapter includes each
office, division, service, system or institution of the city or
town for which no other statutory or charter provision is made
for budgeting and accounting procedures or controls.
(4) "Fiscal year" as used in this chapter means that fiscal
period set by the city or town pursuant to authority given under
RCW 1.16.030.
(5) "Fund", as used in this chapter and "funds" where
clearly used to indicate the plural of "fund", shall mean the
budgeting or accounting entity authorized to provide a sum of
money for specified activities or purposes.
(6) "Funds" as used in this chapter where not used to
indicate the plural of "fund" shall mean money in hand or
available for expenditure or payment of a debt or obligation.
(7) "Legislative body" as used in this chapter includes
council, commission or any other group of officials serving as
the legislative body of a city or town.
(8) Except as otherwise defined herein, municipal accounting
terms used in this chapter shall have the meaning prescribed by
the state auditor pursuant to RCW 43.09.200.
[2009 c 549 § 2067; 1981 c 40 § 1; 1969 ex.s. c 95 § 1.]
NOTES:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).