"Fiscal body" means the following:

1. (1) For a state agency, the term refers to the budget agency.
2. (2) For a political subdivision, the term has the meaning set forth in IC 36-1-2-6 .
3. (3) For a governmental body not described in subdivision (1) or (2), the term means the person that has primary responsibility for the fiscal affairs of the governmental body.

As added by P.L.49-1997, SEC.1.