As used in this chapter: (1) (a) "Agency" means each department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the state. (b) "Agency" does not include the legislative branch, the Utah Board of Higher Education, the Utah Higher Education Assistance Authority, the board of trustees of each higher education institution, each higher education institution and its associated branches, centers, divisions, institutes, foundations, hospitals, colleges, schools, or departments, a public education entity, or an independent agency. (2) "Dedicated credits" means the same as that term is defined in Section 63J-1-102. (3) "Fees" means revenue collected by an agency for performing a service or providing a function that the agency deposits or accounts for as dedicated credits. (4) (a) "Governmental fund" means funds used to account for the acquisition, use, and balances of expendable financial resources and related liabilities using a measurement focus that emphasizes the flow of financial resources. (b) "Governmental fund" does not include internal service funds, enterprise funds, capital projects funds, debt service funds, or fiduciary funds as established in Section 51-5-4. (5) "Independent agency" means the Utah State Retirement Office and the Utah Housing Corporation. (6) "Program" means the same as that term is defined in Section 63J-1-102. (7) "Revenue types" means the categories established by the Division of Finance under the authority of this chapter that classify revenue according to the purpose for which it is collected.
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