In this part the following words have the meanings indicated. “Chief executive officer” means the county executive, mayor, president, chairman, or similar official of a governmental entity. “Financial officer” means the controller, the director of finance, or similar official of a governmental entity. “Internal Revenue Code” means the Internal Revenue Code of 1986 and includes regulations and rulings issued under that Code. “Proceeds” means money received from the sale of bonds. “Proceeds” includes any money deemed to be proceeds of bonds under the Internal Revenue Code.