Full text of Utah Utah Code § 17-63-605 — Internal control structure., with citation guidance and answers to common questions.
§ 17-63-605. Internal control structure.
Effective 5/6/2026 17-63-605.
Internal control structure.
(1)
Each county legislative body shall, with the advice and assistance of the county finance officer 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.
(2)
The objectives of the internal control structure described in Subsection (1) 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;
(c)
the design and use of adequate documents and records to ensure the proper recording of events;
(d)
adequate safeguards over access to and use of assets and records; and
(e)
independent checks on performance and proper valuation of recorded amounts.
(3)
A county shall:
(a)
assist the state auditor in complying with Section 17E-2-404; and
(b)
consider and implement improvements and updates to the internal control structure, as recommended by the state auditor under Section 17E-2-404.
Section 17-63-605 ("Internal control structure.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 17-63-605?
A common citation format is "Utah Code § 17-63-605" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 17-63-605 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
