1. (1) A county auditor shall perform:

   1. (a) in accordance with Section 17-69-401, an accounting duty or service described in this chapter;
   2. (b) an auditing duty or service described in this chapter; and
   3. (c) other duties as may be required by law.
2. (2) A county auditor shall provide to the county legislative body a statement of county debt in accordance with Section 17-63-702.

3. (3) A county auditor may conduct, in relation to any county officer or county office, department, division, court, or entity, as the county auditor considers necessary, the following duties and services:

   1. (a) financial audits;
   2. (b) attestation-level examinations, reviews, and agreed-upon procedures, engagements, or reviews of financial statements;
   3. (c) subject to Section 17-69-303, performance audits;
   4. (d) subject to Section 17-69-401, accounting services; and
   5. (e) other duties as required by law.
4. (4) In a county of the first class, the county auditor shall conduct the services under Subsections (3)(a) through (c) in accordance with generally accepted government auditing standards.
5. (5) A county legislative body may change the title of county auditor to county controller for a county auditor's office that predominantly performs accounting services.
6. (6) The county auditor may not conduct the services described in Subsections (3)(a) through (c) with respect to the auditor's own office, accounts, or financial records.
7. (7) Nothing in this chapter limits a county legislative body's authority under Section 17-64-404 or a county executive's authority under Section 17-65-304.

Amended by Chapter 105, 2026 General Session