Utah Code 11-52-102. Definitions
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As used in this chapter:
(1) “Federal receipts” means the federal financial assistance, as defined in 31 U.S.C. § 7501, that is reported as part of a single audit.
(2) “Political subdivision” means:
(2)(a) a county, as defined in Section 17-50-101;
(2)(b) a municipality, as defined in Section 10-1-104;
(2)(c) a special district, as defined in Section 17B-1-102;
(2)(d) a special service district, as defined in Section 17D-1-102;
(2)(e) an interlocal entity, as defined in Section 11-13-103;
(2)(f) a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities – Community Reinvestment Agency Act;
(2)(g) a local building authority, as defined in Section 17D-2-102; or
(2)(h) a conservation district, as defined in Section 17D-3-102.
(3) “Single audit” has the same meaning as defined in 31 U.S.C. § 7501.