Utah Code § 17E-2-404
§ 17E-2-404. State auditor to review county internal control procedures.
The state auditor shall: (1) evaluate the internal control procedures a county implements to effectuate Section 17-63-605; (2) recommend and approve improvements and updates to the county procedures established under Section 17-63-605; and (3) provide advice and consultation to a county implementing an internal control structure.