Definitions.

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  • (1) "Federal receipts" means the federal financial assistance, as defined in 31 U.S.C. Sec. 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 local 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. Sec. 7501.




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