(1) “Agency” means every County office, officer, institution, whether educational, correctional or other, and every County department, division, board and commission, except as otherwise provided in this chapter.

(2) “Appropriation” means an authorization granted by the Board of Commissioners to make expenditures and to incur obligations for specific purposes.

(3) “Appropriation ordinance” means that ordinance which establishes the appropriations for a fiscal year.

(4) “Budget” means a proposed plan of expenditures for a given period or purpose and the proposed means for financing these expenditures.

(5) “Budget, Accounting, and Reporting System (BARS)” means the system employed by the Washington State Auditor for use by County governments. The concepts, procedures and definitions of the BARS system shall, when not in conflict with this chapter, be used for the interpretation and application of this chapter.

(6) “Budget document” means the formal, written, comprehensive financial program presented by the Administrative Coordinator to the County Commissioners, including the budget and the budget message.

(7) “Capital improvement project” means acquisition of sites, easements, rights-of-way or improvements thereon or appurtenances thereto, construction and initial equipment, reconstruction, demolition or major alteration of new or presently owned capital assets.

(8) “Commissioners” means the Board of Clallam County Commissioners.

(9) “Deficit” means the excess of expenditures over revenues during an accounting period, or an accumulation of such excesses over a period of years.

(10) “Expenditures” means where the accounts are kept on the accrual basis or the modified accrual basis, the cost of goods delivered or services rendered, whether paid or unpaid, including expenses, provisions for debt retirement not reported as a liability of the fund from which retired, and capital outlays. Where the accounts are kept on the cash basis, actual cash disbursements for these purposes.

(11) “Fiscal year” means the calendar year, commencing January 1st and ending on December 31st.

(12) “Fund” means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash and/or other resources together with related liabilities, obligations, reserves, and equities which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations or limitations.

(13) “Fund balance” means the excess of the assets of a fund over its liabilities and reserves except in the case of funds subject to budgetary accounting where, prior to the end of a fiscal period, it represents the excess of the fund assets and estimated revenues for the period over its liabilities, reserves, and appropriations for the period.

(14) “Goal” means a statement of broad direction, purpose, or intent based on the identified needs of the County and the public.

(15) “Program” means the definition of resources and efforts committed to satisfying a public need. The extent to which the public need is satisfied is measured by the effectiveness of the process in fulfilling the needs as expressed in explicit objectives. A program represents a group of interdependent, closely related activities contributing to a defined objective or group of related objectives. It represents an intra- and inter-organizational planned effort established to meet goals and objectives of the County.

(16) “Public need” means those public services found to be required to maintain the health, safety and well-being of the general citizenry.

(17) “Revenue” means the addition to assets which does not increase any liability, nor represent the recovery of an expenditure, nor the cancellation of certain liabilities on a decrease in assets nor a contribution to fund capital in enterprise and intragovernmental service funds.