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) âAdministrative officerâ 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) âAdopted budgetâ means the budget document formally approved by the board of supervisors after the required public hearings and deliberations on the recommended budget. (c) âAuditorâ means the county auditor or that officer whose responsibilities include those designated in Chapter 4 (commencing with Section 26900) of Division 2. (d) âBoardâ 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) âBudget yearâ means the fiscal year (July 1 through June 30) for which the budget is being prepared. (f) âControllerâ means the State Controller. (g) âFinal budgetâ means the adopted budget adjusted by all revisions throughout the fiscal year as of June 30. (h) âFiscal yearâ 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) âObligated fund balanceâ means the nonspendable, restricted, committed, and assigned fund balances. (j) âRecommended budgetâ means the budget document recommended to the board of supervisors by the designated county official.
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