(1) As used in this section: (a) "Local government entity" means a county, municipality, school district, local district under Title 17B, Limited Purpose Local Government Entities - Local Districts, special service district under Title 17D, Chapter 1, Special Service District Act, or any other political subdivision of the state. (b) (i) "Pass through funding" means money appropriated by the Legislature to a state agency that is intended to be passed through the state agency to one or more: (A) local government entities; (B) private organizations, including not-for-profit organizations; or (C) persons in the form of a loan or grant. (ii) "Pass through funding" may be: (A) general funds, dedicated credits, or any combination of state funding sources; and (B) ongoing or one-time. (c) "Recipient entity" means a local government entity or private entity, including a nonprofit entity, that receives money by way of pass through funding from a state agency. (d) "State agency" means a department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the executive branch of the state. (e) (i) "State money" means money that is owned, held, or administered by a state agency and derived from state fees or tax revenues. (ii) "State money" does not include contributions or donations received by a state agency.

(a) "Local government entity" means a county, municipality, school district, local district under Title 17B, Limited Purpose Local Government Entities - Local Districts, special service district under Title 17D, Chapter 1, Special Service District Act, or any other political subdivision of the state.

(b) (i) "Pass through funding" means money appropriated by the Legislature to a state agency that is intended to be passed through the state agency to one or more: (A) local government entities; (B) private organizations, including not-for-profit organizations; or (C) persons in the form of a loan or grant. (ii) "Pass through funding" may be: (A) general funds, dedicated credits, or any combination of state funding sources; and (B) ongoing or one-time.

(i) "Pass through funding" means money appropriated by the Legislature to a state agency that is intended to be passed through the state agency to one or more: (A) local government entities; (B) private organizations, including not-for-profit organizations; or (C) persons in the form of a loan or grant.

(A) local government entities;

(B) private organizations, including not-for-profit organizations; or

(C) persons in the form of a loan or grant.

(ii) "Pass through funding" may be: (A) general funds, dedicated credits, or any combination of state funding sources; and (B) ongoing or one-time.

(A) general funds, dedicated credits, or any combination of state funding sources; and

(B) ongoing or one-time.

(c) "Recipient entity" means a local government entity or private entity, including a nonprofit entity, that receives money by way of pass through funding from a state agency.

(d) "State agency" means a department, commission, board, council, agency, institution, officer, corporation, fund, division, office, committee, authority, laboratory, library, unit, bureau, panel, or other administrative unit of the executive branch of the state.

(e) (i) "State money" means money that is owned, held, or administered by a state agency and derived from state fees or tax revenues. (ii) "State money" does not include contributions or donations received by a state agency.

(i) "State money" means money that is owned, held, or administered by a state agency and derived from state fees or tax revenues.

(ii) "State money" does not include contributions or donations received by a state agency.

(2) A state agency may not provide a recipient entity state money through pass through funding unless: (a) the state agency enters into a written agreement with the recipient entity; and (b) the written agreement described in Subsection (2)(a) requires the recipient entity to provide the state agency: (i) a written description and an itemized report at least annually detailing the expenditure of the state money, or the intended expenditure of any state money that has not been spent; and (ii) a final written itemized report when all the state money is spent.

(a) the state agency enters into a written agreement with the recipient entity; and

(b) the written agreement described in Subsection (2)(a) requires the recipient entity to provide the state agency: (i) a written description and an itemized report at least annually detailing the expenditure of the state money, or the intended expenditure of any state money that has not been spent; and (ii) a final written itemized report when all the state money is spent.

(i) a written description and an itemized report at least annually detailing the expenditure of the state money, or the intended expenditure of any state money that has not been spent; and

(ii) a final written itemized report when all the state money is spent.

(3) A state agency shall provide to the Governor's Office of Management and Budget a copy of a written description or itemized report received by the state agency under Subsection (2).

(4) Notwithstanding Subsection (2), a state agency is not required to comply with this section to the extent that the pass through funding is issued: (a) under a competitive award process; (b) in accordance with a formula enacted in statute; (c) in accordance with a state program under parameters in statute or rule that guides the distribution of the pass through funding; or (d) under the authority of the Minimum School Program, as defined in Section 53F-2-102.

(a) under a competitive award process;

(b) in accordance with a formula enacted in statute;

(c) in accordance with a state program under parameters in statute or rule that guides the distribution of the pass through funding; or

(d) under the authority of the Minimum School Program, as defined in Section 53F-2-102.