Section 958 - DefinitionsBasic terms used are defined:
(a) Budget. A comprehensive plan of financial operations embodying an estimate of proposed requirements for expenditure appropriations and provisions for reserves for a given period and the means of financing such requirements, as expressed in the official actions of the board.(b) Budget Document. The instrument used to present the plan of financial operations of the county and of special districts whose affairs and finances are under the supervision and control of the board.(c) Budget Unit. That classification of the expenditure and reserve requirements of the financial operational plan into appropriately identified accounting or cost centers deemed necessary and desirable for purposes of control of the financial operations.(d) Estimated Revenues. The amount of revenue estimated to accrue or to be received (dependent on the basis of accounting) during a given period.(e) Appropriations. Authorizations by the board to make expenditures and to incur obligations for specific purposes.(f) Fund. A sum of money or other resources segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations, and constituting an independent fiscal and accounting entity.Cal. Code Regs. Tit. 2, § 958