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(1)
(a) Except as provided in Subsection (1)(b) and subject to Subsection (2), a county auditor is authorized to audit the financial records and accounts of a:
(i) county office;
(ii) county department;
(iii) county division;
(iv) county justice court; or
(v) any other county entity.
(b) The county auditor may not audit the auditor's own office, including any of the county auditor's financial records or accounts.
(2) The county auditor shall perform an audit:
(a) as needed, as defined by good management practices and the standards of the profession; and
(b) based on the auditor's professional judgement, taking into account considerations related to risk and materiality.
(3) Nothing in this section may be construed to affect a county legislative body's authority under Section 17-53-212 or a county executive's authority under Section 17-53-303.