Washington Revised Code Title 35A. Optional Municipal Code § 35A.33.010. Definitions

(1) “Chief administrative officer” as used in this chapter includes the mayor of cities having a mayor-council form of government, the commissioners in cities having a commission form of government, the city manager, or any other city official designated by the charter or ordinances of such city 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 code city.

(3) “Council” as used in this chapter includes the commissioners in cities having a commission form of government and any other group of city officials serving as the legislative body of a code city.

(4) “Department” as used in this chapter includes each office, division, service, system or institution of the city for which no other statutory or charter provision is made for budgeting and accounting procedures or controls.

(5) “Fiscal year” as used in this chapter means that fiscal period set by the code city pursuant to authority given under RCW 1.16.030.

(6) “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.

(7) “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.

(8) Except as otherwise defined herein, municipal accounting terms used in this chapter have the meaning prescribed in “Governmental Accounting, Auditing and Financial Reporting” prepared by the National Committee on Governmental Accounting, 1968.