As used in this chapter:

1. (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. (2) "Political subdivision" means:

   1. (a) a county, as defined in Section 17-60-101;
   2. (b) a municipality, as defined in Section 10-1-104;
   3. (c) a special district, as defined in Section 17B-1-102;
   4. (d) a special service district, as defined in Section 17D-1-102;
   5. (e) an interlocal entity, as defined in Section 11-13-103;
   6. (f) a community reinvestment agency created under Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act;
   7. (g) a local building authority, as defined in Section 17D-2-102; or
   8. (h) a conservation district, as defined in Section 17D-3-102.
3. (3) "Single audit" has the same meaning as defined in 31 U.S.C. Sec. 7501.

Amended by Chapter 16, 2025 Special Session 1