1. (1)

   1. (a) A county auditor:

      1. (i) may conduct an investigation of an issue or action associated with or related to the county auditor's statutory duties, including investigating a book or account of a county office, officer, department, division, court, or entity; and
      2. (ii) may not conduct an investigation of an issue or action that is not associated with or related to the county auditor's statutory duties.
   2. (b) A county officer, employee, or other county administrative entity shall grant the county auditor complete and free access to a book the county auditor requests in accordance with Subsection (1)(a)(i).

   3. (c) A county auditor, with the assistance of the county attorney or district attorney, may:

      1. (i) administer an oath or affirmation; or
      2. (ii) issue an administrative subpoena for a witness or document necessary to the performance of the county auditor's statutory duties.

2. (2) A county auditor, after a complete investigation, shall prepare a report of the county auditor's findings and submit the report to the county executive if the county auditor finds that:

   1. (a) a book or account of a county office, officer, department, division, court, or entity is not kept in accordance to law; or
   2. (b) a county office, officer, department, division, court, or entity has made an incorrect or improper financial report.

3. (3) A county auditor, after a complete investigation, shall prepare a report of the county auditor's findings and submit a copy of the report to the state court administrator, the county executive, and the county legislative body if the county auditor finds that:

   1. (a) a justice court judge has not kept a book or account according to law; or
   2. (b) a justice court judge has made an incorrect or improper financial report.

Renumbered and Amended by Chapter 105, 2026 General Session