"Fund" means a fiscal and accounting entity with a self-balancing set of accounts in which resources and liabilities are segregated for the purpose of carrying out specific activities or objectives.

"Fund Manager" means the name and position title that is associated with an employee or appointed or elected official who is responsible for monitoring the financial activity and maintaining the fiscal solvency of the fund. For any fund for which no fund manager is designated pursuant to PCC 4.48.003.D, the Director of the Finance Department, or its successor, shall be the fund manager.