545—2.1(384,388) Definitions. The following terms when used in the rules of this part have the following meanings:
“Act” means the home rule Act, Acts of the Sixty-fourth General Assembly, chapter 1088, as amended.
“Budget amendment” means any change in the appropriations of a city’s budget after the budget has been finally adopted, and that requires preparation and adoption as provided in Iowa Code section 384.16 and subject to protest in Iowa Code section 384.19.
If in these rules the committee has provided that amendments of certain types or up to certain amounts do not require preparation and adoption as provided in Iowa Code section 384.15 and are not subject to protest as provided in Iowa Code section 384.19, then these types of amendments are not considered to be budget amendments.
“Budget appropriation” means the allocation of the total appropriation to each program for the following fiscal year, as provided for by a city’s budget as finally adopted. All appropriations shall be allocated to one or more of the nine programs as defined in this rule.
Any expenditure authorized in Iowa Code sections 384.23 to 384.94 shall be deemed appropriated.
“Detailed budget” shall mean documenting revenues and transfer in by sources and funds, and documenting expenditures and transfers out by funds, functions and objects.
“Fund” means a fiscal and accounting entity with a self-balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
“Fund transfer resolution” means a resolution of the city council which must be passed to allow for transfers between funds. A fund transfer resolution must be completed for all transfers between funds and must include a clear statement of reason or purpose for the transfer, the name of the fund from which the transfer is originating, the name of the fund into which the transfer is to be received, and the dollar amount to be transferred. For transfers of utility surpluses outlined in subrule 2.5(5), the calculation proving the surplus must also be shown in the resolution. Intrafund transfers do not require a fund transfer resolution. Multiple transfers between funds may be approved in one resolution, so long as each transfer’s purpose, originating fund or subfund, and receiving fund or subfund, and the amount of transferred dollars are separately identified. Fund transfer resolutions may also be included in budget or budget amendment adoption resolutions, so long as each transfer’s purpose, originating fund or subfund and receiving fund or subfund, and the amount of transferred dollars are separately identified.
“Intrafund transfer” means a transfer between accounts or subfunds within a fund.
“Program” means any one of the following nine major functions of public service that the city finance committee requires a city to use in defining the city’s program structure:
	1.	Public safety;
	2.	Public works;
	3.	Health and social services;
	4.	Culture and recreation;
	5.	Community and economic development;
	6.	General government;
	7.	Debt service;
	8.	Capital projects;
	9.	Business-type activities.
“Transfers between funds” means the transfer of amounts from one fund to another fund.
[ARC 4334C, IAB 3/13/19, effective 4/17/19]