Indiana Code Title 5. State and Local Administration § 5-19-1.5-1

(a) The term “borrower” means any county, any incorporated city or town, any special taxing district, any regional sewer or water district, all other political units now existing or hereafter created, and any not-for-profit corporation eligible for federal or state grants.

(b) The term “governing body” means the legislative body of the borrower.

(c) The term “grant” means any moneys to be received from the United States government or any of its agencies, or the state of Indiana, or any of its agencies, intended to be used for the construction of facilities for any waterworks systems or facilities for sewage works system, or the construction or improvement of any other public works which the borrower may lawfully undertake as to which a grant has been made by the granting agency.

(d) The term “person” means any person, firm, corporation, limited liability company, governmental agency, or lending institution.

(e) The term “project” means the facilities, public works or undertaking for which the grant is made applicable.