Utah Code § 63A-3-202.1

Definitions
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As used in this part, "accounting system" means:

(1) a system that integrates into the state's general ledger accounting system;
(2) a system used to summarize information that is manually entered into the state's general ledger
accounting system;
(3) a system used to collect and maintain:
(a) detailed financial information on each individual transaction or event; or
(b) information used to present the funds and activities of the state;
(4) a system used to determine and demonstrate financial compliance with legal, federal, audit,
and contractual provisions; or
(5) a system similar to a system described in Subsections (1) through (4).

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