For the purposes of this chapter, the following terms shall have the meaning indicated:

1. (1) “Constitutional officer” means any county fee officer or county officer required to file financial reports with his Board of County Commissioners or the Department pursuant to chapter 116 or 218, F.S.
2. (2) “Department” means the Bureau of Accounting, Division of Accounting and Auditing, Department of Financial Services.
3. (3) “Independent special district” means an independent special district as defined in section 189.403(3), F.S.

4. (4) “Reporting entity” means a unit of local government as defined in section 218.31(1), F.S., which is:

   1. (a) A primary government and all of its component units; or

   2. (b) An other stand alone government and all its component units,

      as those terms are defined in accordance with generally accepted accounting principles set forth in the Governmental Accounting and Financial Reporting Standards published by the Governmental Accounting Standards Board as of June 30, 1993.

Rulemaking Authority 17.29, 218.33(2) FS. Law Implemented 218.32(1)(b), 218.33(2) FS. History–New 5-8-94, Amended 8-2-94, Formerly 3A-51.002.