Utah Code § 63A-3-202.1: Definitions.

As used in this part, "accounting system" means:

(1) a system that integrates into the state's general ledger accounting system;

(2) a system used to summarize information that is manually entered into the state's general ledger accounting system;

(3) a system used to collect and maintain:

(a) detailed financial information on each individual transaction or event; or

(b) information used to present the funds and activities of the state;

(4) a system used to determine and demonstrate financial compliance with legal, federal, audit, and contractual provisions; or

(5) a system similar to a system described in Subsections (1) through (4).