In this Part:
"accounting records" of a council means the records that section 412 of the Act requires the council to keep, and includes any cash receipt record, assets register, contracts register, stores register or ledger, debtors' ledger and creditors' ledger.
"Code" means the Local Government Code of Accounting Practice and Financial Reporting published by the Department, as in force from time to time.
"estimate" includes any sub-estimate that an estimate is required to contain.
"Manual" means the Local Government Asset Accounting Manual published by the Department, as in force from time to time.
"quarter" means the period of 3 months ending on 30 September, 31 December, 31 March or 30 June.
"records" includes books, registers, deeds and documents, and any other sources of information compiled, recorded or stored in written form or on microfilm, or by electronic process, or in any other manner or by any other means.
"responsible accounting officer" of a council means:
(a) a member of the staff of the council designated by the general manager, or
(b) if no such member has been designated, the general manager.