17-69-302. Auditing services.
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Effective 11/6/2025
17-69-302. Auditing services.
(a)Except as provided in Subsection (1)(b) and subject to Subsection
(2), a county auditor may audit the financial records and accounts of a:
(i)county office;
(ii)county department;
(iii)county division;
(iv)county justice court; or
(v)county entity.
(b)The county auditor may not audit the county 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 county 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 17-64-404 or a county executive's authority under Section 17-65-304 .
Renumbered and Amended by Chapter 13 , 2025 Special Session 1