California Code, Government Code - GOV § 970

(a) “Fiscal year” means a year beginning on July 1 and ending on June 30 unless the local public entity has adopted a different fiscal year as authorized by law, in which case “fiscal year” means the fiscal year adopted by such local public entity.

(b) “Judgment” means a final judgment for the payment of money rendered against a local public entity.

(c) “Local public entity” includes a county, city, district, public authority, public agency, and any other political subdivision or public corporation in the state, but does not include the Regents of the University of California and does not include the state or any office, officer, department, division, bureau, board, commission or agency of the state claims against which are paid by warrants drawn by the Controller.