As used in the Warrant Cancellation Act:
A. "fiscal officer" means:
(1) for the state, the state treasurer, or, for all warrants issued by the department of finance and administration, the secretary of that department, or, for all warrants issued by agencies and institutions other than the department of finance and administration, the legally authorized disbursing officer of the agency or institution;
(2) for a county, the county treasurer;
(3) for a municipality, the municipal treasurer;
(4) for a school district, the legally authorized disbursing officer for the local board of education; and
(5) for a special district, the legally authorized disbursing officer; and
B. "warrant" means any warrant or check issued by the state, its agencies, institutions and political subdivisions.