Terms Used In Utah Code 11-57-104

• Employee: means a person who is not an elected or appointed officer and who is employed on a full- or part-time basis by a political subdivision. See Utah Code 11-57-102
• Officer: means a person who is elected or appointed to an office or position within a political subdivision. See Utah Code 11-57-102
• Personal use expenditure: means an expenditure made without the authority of law that:
            (3)(a)(i) is not directly related to the performance of an activity as an officer or employee of a political subdivision;
            (3)(a)(ii) primarily furthers a personal interest of an officer or employee of a political subdivision or the family, a friend, or an associate of an officer or employee of a political subdivision; and
            (3)(a)(iii) would constitute taxable income under federal law. See Utah Code 11-57-102
• Political subdivision: means any county, city, town, school district, community reinvestment agency, special improvement or taxing district, special district, special service district, entity created by an interlocal agreement adopted under Title 11, Chapter 13, Interlocal Cooperation Act, or other governmental subdivision or public corporation. See Utah Code 11-57-102
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Public funds: means the same as that term is defined in Section 51-7-3. See Utah Code 11-57-102