Indiana Code Title 4. State Offices and Administration § 4-12-1-2

(a) The word “committee” means the budget committee.

(b) The word “director” or the term “budget director” means the person who is director of the budget agency.

(c) The term “appointing authority” means the head of an agency of the state.

(d) The terms “agency of the state” or “agencies of the state” or “state agency” or “state agencies” mean and include every office, officer, board, commission, department, division, bureau, committee, fund, agency, and, without limitation by reason of any enumeration herein, every other instrumentality of the state of Indiana, now existing or which may be created hereafter;  every hospital, every penal institution and every other institutional enterprise and activity of the state of Indiana, wherever located;  the universities and colleges supported in whole or in part by state funds;  the judicial department of the state of Indiana;  and all non-governmental organizations receiving financial support or assistance from the state of Indiana;  but shall not mean nor include cities, towns, townships, school cities, school towns, school districts, nor other municipal corporations or political subdivisions of the state.

(e) The terms “budget bill,” or “budget bills,” shall mean a bill for an act, or two (2) or more such bills, prepared as authorized in this chapter, by which substantially all of the appropriations are made that are necessary and required to carry on state government for the budget period, if and when such bill is, or such bills are, enacted into law.

(f) The term “budget report” shall mean a written explanation of the budget bill or bills, and a general statement of the reasons for the appropriations therein and of the sources and extent of state income to meet such appropriations, together with such further parts as are required by law.

(g) The term “budget period” means that period of time for which appropriations are made in the budget bill or budget bills.