As used in this chapter, unless the context requires otherwise:
(1) "Auditor" means the Auditor of Public Accounts;
(2) "Budget unit" means a department or other unit of organization for which separate appropriations are made from those for any other organization unit;
(3) "Deputy auditor" means the deputy auditor of public accounts appointed pursuant to KRS 43.030;
(4) "Ombudsman" means the executive director of the Commonwealth Office of the Ombudsman appointed pursuant to KRS 43.035;
(5) "State agency" means any state officer, department, board, commission, institution, division, or other person or functional group that is authorized to exercise or does exercise any executive or administrative jurisdiction, powers, duties, rights or obligations of the state government conferred or imposed by law or exercised, performed, or discharged by legal authority in compliance with law; and (6) "Writing" or "written" means letters, words, or numbers, or their equivalent, set down by handwriting, typewriting, printing, photostating, photographing, magnetic impulse, mechanical or electronic recording, or other form of data compilation.