Utah Code Title 17. Counties § 17-36-45. Internal control structure

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) Each county legislative body shall, with the advice and assistance of the county auditor and county treasurer, implement an internal control structure to ensure, on a reasonable basis, that all valid financial transactions of the county are identified and recorded accurately and timely. The objectives of the internal control structure shall be to ensure:

(a) the proper authorization of transactions and activities;

(b) the appropriate segregation of:

(i) the duty to authorize transactions;

(ii) the duty to record transactions; and

(iii) the duty to maintain custody of assets;

(d) adequate safeguards over access to and use of assets and records; and

(e) independent checks on performance and proper valuation of recorded amounts.

(2) The state auditor shall evaluate procedures implemented to effectuate this section and shall provide advice and consultation in approving and updating these procedures.

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Cite this article: FindLaw.com - Utah Code Title 17. Counties § 17-36-45. Internal control structure - last updated January 01, 2025 | https://codes.findlaw.com/ut/title-17-counties/ut-code-sect-17-36-45/

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