46-1112. Definitions.
46-1112
46-1112. Definitions.As used in the legislative post audit act, unless the context otherwiserequires:
(a) "Person" means an individual, proprietorship, partnership,limited partnership, association, trust, estate, business trust, group,or corporation, whether or not operated for profit, or a governmentalagency, unit, or subdivision.
(b) "State agency" means any state office, officer, department,board, commission, institution, bureau, agency, or authority or anydivision or unit thereof.
(c) "Financial-compliance audit" means an audit of the financial affairsand transactions of a state agency required to comply with federal governmentaudit requirements for receiving federal grants or an audit of the financialaffairs and transactions of a state agency otherwise required by law to be performed.
(d) "Firm" means any individual, firm, partnership, corporation, associationor other legal entity permitted by law to engage in practice as a certifiedpublic accountant.
(e) "Federal grant" means moneys received by a state agency under anyact or appropriation of the federal government or moneys received by a stateagency under the state and local fiscal assistance act of 1972 and amendments thereto.
History: L. 1974, ch. 215, § 1; L. 1977, ch. 186, § 3; L. 1980,ch. 153, § 11; April 30.