IOWA STATUTES AND CODES
8.2 - DEFINITIONS.
8.2 DEFINITIONS.
When used in this chapter:
1. "Block grant" means funds from the federal government
awarded in broad program areas within which the state is given
considerable latitude in determining how funds are used and for which
the state develops its own plan for spending according to general
federal guidelines. "Block grant" does not include education
research grants.
2. "Budget" means the budget document required by this
chapter to be transmitted to the legislature.
3. "Categorical grant" means federal funds applied for and
received by the state which are in the form of entitlements, formula
grants, discretionary grants, open-ended entitlements or another form
that may be used only for specific narrowly defined activities except
funds for student aid and assistance; grants, contracts and
co-operative agreements for research and training for which no
appropriated matching funds are required; and reimbursements for
services rendered.
4. "Code" or "the Code" means the Code of Iowa.
5. The terms "department and establishment" and
"department" or "establishment", mean any executive
department, commission, board, institution, bureau, office, or other
agency of the state government, including the state department of
transportation, except for funds which are required to match federal
aid allotted to the state by the federal government for highway
special purposes, and except the courts, by whatever name called,
other than the legislature, that uses, expends or receives any state
funds.
6. "Government" means the government of the state of Iowa.
7. "Private trust funds" means any and all endowment funds
and any and all moneys received by a department or establishment from
private persons to be held in trust and expended as directed by the
donor.
8. "Repayment receipts" means those moneys collected by a
department or establishment that supplement an appropriation made by
the legislature.
9. "Special fund" means any and all government fees and other
revenue receipts earmarked to finance a governmental agency to which
no general fund appropriation is made by the state.
10. "State funds" means any and all moneys appropriated by
the legislature, or money collected by or for the state, or an agency
thereof, pursuant to authority granted by any of its laws.
11. "Unencumbered balance" means the unobligated balance of
an appropriation after charging thereto all unpaid liabilities for
goods and services and all contracts or agreements payable from an
appropriation or a special fund. Section History: Early Form
[C35, § 84-e2; C39, § 84.02; C46, 50, 54, 58, 62, 66, 71, 73,
75, 77, 79, 81, § 8.2; 81 Acts, ch 17, § 1]
Referred to in § 8.9, 8A.125, 8A.204, 8A.502, 10A.107, 10A.801,
22.3A, 29C.8, 35D.18, 84A.5, 99D.22, 103.7, 105.9, 124.553, 135.11A,
135.105A, 136C.10, 147.82, 155A.40, 203.9, 203C.2, 222.92, 226.9B,
252B.4, 252B.5, 252B.23, 262.9, 272C.6, 321.491, 325A.5, 421.17,
475A.6, 477C.7, 505.7, 523A.501, 523A.502, 524.207, 533.111, 546.10