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:
1. Federal funds
(unless provided to the state and awarded as a grant by the state).
2. Funds paid out per gubernatorial or
presidential emergency proclamation.
3. Any revenue collected and administered by
the state on behalf of a local entity due to a locally imposed tax, fee or
fine.
4. Any state funds for the
provision of wearable body protective gear used for law enforcement
purposes.
5. Payment for public
protection, utilities, or goods and services.
6. Payment of settlements.
7. Setoffs as defined by Iowa Code section
8A.504.