New Jersey Statutes Title 40A. Municipalities and Counties 40A § 5-2

As used in this chapter and any act amendatory to and supplementary thereto unless the context indicates otherwise: “local unit” means any county, municipality, special district or any public body corporate and politic created or established under any law of this State by or on behalf of any one or more counties or municipalities, or any board, commission, department or agency of any of the foregoing having custody of funds, but shall not include a school district;

“governing body” means the governing body of a county or the commission, council, board or body having control of the finances of a municipality or any other local unit as defined herein;

“chief financial officer” means, except in the case of a municipality, the director of revenue and finance, comptroller, treasurer, collector or other financial officer of a local unit. In the case of a municipality, the chief financial officer means the person appointed pursuant to section 5 of P.L.1988, c. 110 (C.40A:9-140.10); in the case of a county, the chief financial officer means the person appointed pursuant to section 4 of P.L.1993, c. 87 (C.40A:9-28.4);

“chief executive officer” means the county executive, county manager, county supervisor or president of the board of chosen freeholders, as appropriate to the form of government of a county, or the mayor, manager or commissioner, as appropriate to the form of government of a municipality, or the chairman, president, director or other chief executive officer of any other local unit;

“warrant” means the draft or check of any local unit used in warranting disbursement of moneys and shall, in every instance, be evidenced by the issuance of a check of the local unit. In no instance shall it be necessary for the local unit to refer to, or issue, a check separate and distinct from the warrant;

“check” means the instrument by which moneys of any local unit are disbursed.