For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"BUDGET OFFICER." The Mayor.
"BUDGET YEAR." The fiscal year for which a budget is made.
"CHIEF FINANCIAL OFFICER." The City Treasurer.
"CURRENT YEAR." The fiscal year in which a budget is prepared and adopted, such as, the fiscal year next preceding the budget year.
"GENERALLY ACCEPTED GOVERNMENTAL AUDITING STANDARDS." Those standards for audit of governmental organizations, programs, activities, and functions issued by the Comptroller General of the United States.
(KRS 91a.010 (6))
"GENERALLY ACCEPTED PRINCIPLES OF GOVERNMENTAL ACCOUNTING." Those standards and procedures promulgated and recognized by the Governmental Accounting Standards Board.
(KRS 91a.010 (7))
"PREVIOUS YEAR." The last complete fiscal year before the current year.
(Ord. 1980-23, passed 12-16-80)