9-4-203. Definitions.
(a) As used in this act:
(i) "Activity" means a specific and distinguishable line of work performed by one (1) or more organizational components of a governmental unit or capital outlay for the purpose of accomplishing a function for which the governmental unit is responsible;
(ii) "Appropriation" means an authorization granted by the legislature to make expenditures and to incur obligations for specific purposes;
(iii) "Earmarked revenue" means revenue which is dedicated by law for expenditure for specified activities, functions or programs and limited in the amount expended for the activities by the amount of money deposited to the credit of the governmental unit responsible for the specified functions and activities;
(iv) "Earned federal money" means any federal money receipt which is:
(A) Reimbursement for state money disbursed under a contractual relationship;
(B) Reimbursement of administrative overhead;
(C) Reimbursement for general state overhead from the statewide cost allocation;
(D) To finance a state activity that is being performed as a regular state funded activity;
(E) Reimbursement for an overmatch of federal money for any reason for which there is no obligation to carry forward for additional state funding or requiring a refund to the federal government; or
(F) The result of a lapse in a federal activity that does not require refunding to the federal government.
(v) "Fiscal period" means the period from July 1 through June 30 of each year established for the purpose of determining the financial position and the results of a governmental unit except as otherwise specifically provided or authorized by law;
(vi) "Function" means a group of related activities aimed at accomplishing a major service or program for which a governmental unit is responsible;
(vii) "Fund" means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources together with all related liabilities, reserves, and equities which are segregated for the purpose of carrying on specific activities or functions or attaining specific objectives in accordance with law;
(viii) "Fund accounts" means the accounts necessary to set forth the financial operations and the financial position of the various components of any fund;
(ix) "Lapse" means the automatic termination of an appropriation;
(x) "Restricted revenue" means revenue which is dedicated by law for expenditure for specified activities, functions or programs and limited in the amount expended by legislative appropriation;
(xi) "Surplus" means the excess of assets of a specific fund or account over its liabilities;
(xii) "Unappropriated surplus" means that portion of the surplus of a specific fund or account which is not segregated for specific purposes;
(xiii) "This act" means W.S. 9-4-201 through 9-4-224.