districts, counties, and municipalities in this case are not threatened with a monetary judgment, the source of their funding remains relevant because it indicates whether Utah or its political subdivisions bear the ultimate cost of maintaining the payroll systems. 4 . Because it has long been settled that the Eleventh Amendment does not generally extend to municipalities and counties, we have only infrequently had occasion to apply the Mt. Healthy factors to these entities. See Lincoln County v. Luning, 133 U.S. 529, 530, 10 S.Ct. 363, 33 L.Ed. 766 (1890) (''[A county] is part of the state only in that remote sense in which any city, town, or other municipal corporation may be said to be part of a state.”); Sonnenfeld v. City & County of Denver, 100 F.3d 744, 749-50 (10th Cir.1996) (<HOLDING>). 5 . Even if some overwhelming degree of
holding that denver is not an arm of the state even when carrying out state policy in building an airport holding that the puc is not an arm of the state and rejecting claim of immunity holding that the university of colorado is an arm of the state for purposes of sovereign immunity holding a state agency as an arm of the state cannot constitute a person under  1983 because it is a sovereign entity holding that a county is not an arm of the state for purposes of the eleventh amendment