Iowa Admin. Code r. 541-13.1
For purposes of this chapter:
"City" means a municipal corporation but does not include a county, township, school district, or any special-purpose district or authority.
"County" means an administrative subdivision in the state governed by a locally elected board of supervisors and may be comprised of subdivisions, including cities, townships, school districts, or any special-purpose district or authority.
"Declaratory judgment" means a judgment issued by a district court declaring a local entity is in full compliance with Iowa Code chapter 27A or 27B.
"Department" means the Iowa department of management pursuant to Iowa Code chapter 8.
"Final judicial determination" means a district court ruling on a civil action brought by the state attorney general's office finding a local entity to have violated the provisions of Iowa Code chapter 27A or 27B.
"Fiscal year" means the time period beginning on July 1 and ending the following June 30 as defined in Iowa Code section 8.36.
"Governing body" means the mayor and city council ofa city or the board of supervisors ofa county.
"Local entity" means the same as defined in Iowa Code section 27A.1(4) or 27B.1(1).
"State agencies" means any boards, commissions, or departments, as defined by Iowa Code section 7E.4, or other administrative offices or units of the executive branch of the state.
"State funds" means those funds held by the state that originate from revenues, fees or receipts collected by the state and distributed to local entities. Funds held by the state that are not defined as state funds include:
Iowa Admin. Code r. 541-13.1