1. (1)

   1. (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:

      1. (i) county office;
      2. (ii) county department;
      3. (iii) county division;
      4. (iv) county justice court; or
      5. (v) county entity.
   2. (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. (2) The county auditor shall perform an audit:

   1. (a) as needed, as defined by good management practices and the standards of the profession; and
   2. (b) based on the county auditor's professional judgement, taking into account considerations related to risk and materiality.
3. (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