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) 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. Sec. 7501.
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