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:

(a)  a county, as defined in Section 17-50-101;

(b)  a municipality, as defined in Section 10-1-104;

(c)  a special district, as defined in Section 17B-1-102;

(d)  a special service district, as defined in Section 17D-1-102;

(e)  an interlocal entity, as defined in Section 11-13-103;

(f)  a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities – Community Reinvestment Agency Act;

(g)  a local building authority, as defined in Section 17D-2-102; or

(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.

Amended by Chapter 16, 2023 General Session

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