Utah Code § 63J-5-301

Definitions
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As used in this part:
(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) "Qualifying agency" means an agency that, in a single fiscal year, has federal receipts
composing more than 33% of the agency's total budget.
(3) "Single audit" means the same as that term is defined in 31 U.S.C. Sec. 7501.

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