In this subtitle the following words have the meanings indicated. “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. “Governing authority” means: for Baltimore City, the Baltimore City Board of Estimates; for a commission county, the county commissioners; for a charter county, as provided by local law, the county council or the county executive and the county council; for a code county, the county commissioners; for a community college, the board of trustees; for a municipality, the body provided by the municipal charter; for the Washington Suburban Sanitary Commission, the Commission; for a public corporation, the board of directors; and for an authority, the board of the authority. Except as provided in paragraph (2) of this subsection, “public money” means any money held by a governmental entity. “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.