{"data":{"id":"us-co/c.r.s.-24-17-102","jurisdiction":"us-co","citation":"C.R.S. § 24-17-102","heading":"Control system to be maintained.","body":"(1) Each principal department of the executive department of the state government listed in section 24-1-110 shall institute and maintain systems of internal accounting and administrative control within said department, which shall be applicable to all agencies within said department and which shall provide for:\n\n(a) A plan of organization that specifies such segregation of duties as may be necessary to assure the proper safeguarding of state assets;\n\n(b) Restrictions permitting access to state assets only by authorized persons in the performance of their assigned duties;\n\n(c) Adequate authorization and record-keeping procedures to provide effective accounting control over state assets, liabilities, revenues, and expenditures;\n\n(d) Personnel of quality and integrity commensurate with their assigned responsibilities;\n\n(e) An effective process of internal review and adjustment for changes in conditions.","path":["Title 24 - GOVERNMENT - STATE","Article 17 - State Department Financial Responsibility and Accountability","Part 1 - STATE DEPARTMENT FINANCIAL RESPONSIBILITY AND ACCOUNTABILITY"],"source_url":"https://olls.info/crs/crs2026-title-24.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"1b517c13fad380d7548358ac34500b2ec823d59e554b50e27c79fe0311d8eed6","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-24-17-101","next":"us-co/c.r.s.-24-17-103"},"notice":"GroundRules: Original legal text. Not legal advice."}