(1) "Agency" shall mean a major division of county government which corresponds to a county department and which may be composed of one or more appropriation units;

(2) "Appropriation" shall mean monies approved by the council for expenditure through adoption of an ordinance;

(3) "Appropriation unit" shall mean that level of detail in reporting objects of expenditure which sub-totals a group of related objects of expenditure and corresponds to the basic and sub-account (BASUB) level of detail specified in the BARS manual;

(4) "BARS" or "BARS manual" means the Budgeting, Accounting, and Reporting Systems (BARS) manual published by the state auditor, with updates;

(5) "Basic sub-account (BASUB) level" shall mean the basic and subaccount level of detail specified in the BARS manual, which identifies a broad service or group of services having a related purpose;

(6) "Budget transfer" shall mean a shift of appropriations from one appropriation unit to another after adoption by the council of the annual budget;

(7) "Capital outlay" or "capital purchase" shall mean an expenditure which results in the acquisition of, rights to, or additions to fixed assets, including incidental costs such as legal, appraisal and brokerage fees, land preparation and demolishing buildings, fixtures and delivery costs;

(8) "Current expense fund" or "general fund" shall mean the fund to which all taxes, fees, fines and other financial resources not required to be accounted for in another fund are credited;

(9) "Fixed asset" shall mean an asset acquired by the county for its use through purchase, lease, self-construction, donation, or gift, with a life expectancy of more than one year. In addition to land, buildings and equipment, fixed assets also include land and air rights, depletable resources such as minerals or timber, improvements made to rented property and the cost of partly-completed capital projects;

(10) "FTE" shall mean the fractional equivalent of one full time employee working on the basis of a forty (40) hour work week for one (1) calendar year;

(11) "Fund" shall mean a fiscal and accounting entity with a self-balancing set of accounts in which resources and liabilities are segregated for the purpose of carrying out specific activities or objectives;

(12) "Object of expenditure" shall mean an expenditure reported at the object level of detail for expenditure reporting specified in the BARS manual;

(13) "Personnel costs" shall mean all county expenses for personal services included within object categories 10 (salaries and wages) and 20 (personnel benefits) as defined in the BARS manual;

(14) "Reserves" shall mean the amounts by which assets exceed liabilities. Available reserves are those reserves which have not been appropriated or otherwise legally committed;

(15) "Sub-account level of detail" shall mean the object level of detail for revenue reporting specified in the BARS manual;

(16) "Fiscal biennium" means the period from January 1 of an odd-numbered year through December 31 of the next succeeding even-numbered year if the council has authorized a biennial budget pursuant to SCC 4.26.015; and

(17) "Annual allotment" shall mean an estimate of annual expenditures within a biennial budget. (Added by Ord. 86-033, Apr. 23, 1986; Amended by Ord. 97-037 § 1, May 21, 1997, Eff date June 6, 1997; Amended by Ord. 00-009, Apr. 12, 2000, Eff date Apr. 27, 2000; Amended by Ord. 06-055, July 19, 2006, Eff date Aug. 5, 2006; Amended by Amended Ord. 07-015, Mar. 21, 2007, Eff date Apr. 7, 2007; Amended by Amended Ord. 08-004, Mar. 26, 2008, Eff date Apr. 20, 2008).