11-52-102. Definitions.
As used in this chapter:
(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 county, as defined in Section; 17-60-101 a municipality, as defined in Section; 10-1-104 a special district, as defined in Section; 17B-1-102 a special service district, as defined in Section; 17D-1-102 an interlocal entity, as defined in Section; 11-13-103 a community reinvestment agency created under; Title 17C, Limited Purpose Local Government Entities - Community Reinvestment Agency Act a local building authority, as defined in Section; or 17D-2-102 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.