For the purposes of this Chapter:
(1) "Adopted budget" means the budget adopted by the governing authority of the political subdivision inclusive of any and all amendments adopted by the governing authority to the proposed budget.
(2) "Governing authority" means the body which exercises the legislative functions of the political subdivision.
(3) "Political subdivision" means any:
(a) Parish governing authority and all districts, boards, or commissions created by such parish governing authority either independently or in conjunction with other units of government.
(b) Municipality and all boards and commissions created by such municipality, either independently or in conjunction with other units of government.
(c) School board.
(d) Special district created pursuant to and under the authority of Article VI, Section 16 or 19 of the Louisiana Constitution.
(e) City court.
(f) District public defender office.
(g) Housing authority.
(h) Mortgage authority.
(i) Political subdivisions of the state not included within the state's annual comprehensive financial reports required pursuant to R.S. 39:80.
(j) Registrar of voters.
(k) Independently elected parish offices, including the office of assessor, clerk of district court, coroner, district attorney, sheriff, and judges, but only insofar as their judicial expense funds, as provided for in Title 13 of the Louisiana Revised Statutes of 1950.
(4) "Political subdivision category" means a grouping of political subdivisions with similar governmental objectives.
(5) "Proposed budget" means the budget prepared and submitted to the governing authority of the political subdivision by the chief executive or administrative officer.