17-64-404. Examination and audit of accounts.
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Effective 11/6/2025
17-64-404. Examination and audit of accounts.
(1)A legislative body may examine and audit the accounts of all county officers having the care, management, collection, or disbursement of money belonging to the county or appropriated by law or otherwise for the county's use and benefit.
(a)Subject to Subsection (2)(b), the finance officer of the county shall reply to each request for financial information by a legislative body or any member of a legislative body within five business days after the day on which the finance officer receives the request.
(b)If a request for financial information requires an extended time period to research and compile, the finance officer shall provide written notice to the legislative body that includes an explanation for the delay and the date when the information will be provided to the legislative body.
(3)A legislative body may hire professional staff to provide technical assistance and analysis of all financial matters of the county.
(4)Nothing in this section may be construed to affect a county auditor's authority under Chapter 69, County Auditor .
Renumbered and Amended by Chapter 13 , 2025 Special Session 1