In this chapter:
(1) "Federally reimbursable indirect cost" means a cost, as defined by Office of Management and Budget Circular No. A-87 or a subsequent revision of or successor to that circular, that is:
(A) incurred by a state agency in support of a federally funded program, other than a research program funded by a federal grant at an institution of higher education; and
(B) eligible for reimbursement from the federal government.
(2) "Indirect cost" means the cost of administering a state or federally funded program and includes a cost of providing a statewide support service. The term does not include the actual costs of the program.
(3) "State agency" means a department, board, commission, or other entity in the executive branch of state government that has statewide jurisdiction and administers a program to provide a service to the public or to regulate persons engaged in an occupation or activity.
(4) "Support service" includes accounting, auditing, budgeting, centralized purchasing, and legal services.