(b) “Financial officer” means the treasurer or other financial officer of a governmental entity who is responsible for the investment of public funds or the issuance and management of debt of the governmental entity.

(c) “Governing authority” means:

(1) for Baltimore City, the Baltimore City Board of Estimates;

(2) for a commission county, the county commissioners;

(3) for a charter county, as provided by local law, the county council or the county executive and the county council;

(4) for a code county, the county commissioners;

(5) for a community college, the board of trustees;

(6) for a municipality, the body provided by the municipal charter;

(7) for the Washington Suburban Sanitary Commission, the Commission;

(8) for a public corporation, the board of directors; and

(9) for an authority, the board of the authority.

(d) (1) Except as provided in paragraph (2) of this subsection, “public money” means any money held by a governmental entity.

(2) “Public money” does not include money held as part of a pension fund, a fund for other postemployment benefits, as defined in § 17-102(a) of this title, a trust fund account, or a facility closure reserve fund or for self-insurance purposes.