The following terms, when used in this chapter, shall have the meanings
ascribed to them in this section, except where the context clearly indicates
a different meaning:
BUDGET ACCOUNT NUMBER
Refers to the numerical code assigned to each element of Town government
to identify that element's approved portion of the total budget, as well as
to indicate the general accounting category for expenditures charges during
the fiscal year.
BUDGET SUBACCOUNT NUMBER
Refers to the numerical code assigned to each subcategory of each
budget account to identify categorically the budget amount applicable to that
subaccount, as well as to indicate the general accounting subcategory for
expenditures charges during the fiscal year.
This chapter is adopted for the purpose of establishing a financial
management system for the documentation and control of the approved Town budgets
on an account and subaccount basis.