2011 Utah Code
Title 63J Budgeting
Chapter 2 Revenue Procedures and Control Act
Section 102 Definitions.

63J-2-102. Definitions.
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 board of regents, 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) (a) "Dedicated credits revenues" means revenues from collections by an agency that are deposited directly into an account for expenditure on a separate line item and program.
(b) "Dedicated credits" does not mean:
(i) federal revenues and the related pass through or the related state match paid by one agency to another;
(ii) revenues that are not deposited in governmental funds;
(iii) revenues from any contracts; and
(iv) revenues received by the Attorney General's Office from billings for professional services.
(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 or fixed collections.
(4) (a) "Fixed collections revenues" means revenue from collections:
(i) fixed by law or by the appropriation act at a specific amount; and
(ii) required by law to be deposited into a separate line item and program.
(b) "Fixed collections" does not mean:
(i) federal revenues and the related pass through or the related state match paid by one agency to another;
(ii) revenues that are not deposited in governmental funds;
(iii) revenues from any contracts; and
(iv) revenues received by the Attorney General's Office from billings for professional services.
(5) (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 trust and agency funds as established in Section 51-5-4.
(6) "Independent agency" means the Utah State Retirement Office, the Utah Housing Corporation, and the Workers' Compensation Fund.
(7) "Program" means the function or service provided by an agency for which the agency collects fees.
(8) "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.