Alaska Statutes
Chapter 07. Executive Budget Act
Sec. 37.07.120. Definitions.

In this chapter,
(1) “agency” means a department, officer, institution, board, commission, bureau, division, or other administrative unit forming the state government and includes the Alaska Pioneers' Home, the Alaska Veterans' Home, and the University of Alaska, but does not include the legislature or the judiciary;
(2) “allocation” means an amount set out as a legislative guideline for expenditure by a state agency for a stated purpose within the total amount of an appropriation;
(3) “appropriation” means a maximum amount available for expenditure by a state agency for a stated purpose set out in an appropriation act;
(4) “capital projects” and “capital improvements” mean an allocation or appropriation item for an asset with an anticipated life exceeding one year and a cost exceeding $25,000 and include land acquisition, construction, structural improvement, engineering and design for the project, and equipment and repair costs;
(5) “facility operations” means activities and expenses relating to the day-to-day operations of a building or facility, including utilities, janitorial service, security service, snow removal, and direct supervision of related maintenance activities;
(6) “fiscal year” means a year beginning on July 1 of one calendar year and ending on June 30 of the following calendar year;
(7) “maintenance and repair” means the day-to-day scheduled and preventive maintenance effort, including minor repair work, required to keep a building or facility operational and in a continuous state of readiness;
(8) “object of expenditure” means a line item of expenditure within an allocation or an appropriation;
(9) “office” means the Alaska office of management and budget established in the Office of the Governor by AS 44.19.141;
(10) “renewal and replacement” means the scheduled replacement of worn-out major building components and the replacement or retrofitting of obsolete or inefficient building systems in order to maintain or extend the life of a building or facility.

Structure Alaska Statutes