(1) The state auditor shall:
- (a) analyze and evaluate the accounting practices and systems used by the counties, as described in Title 17, Chapter 63, Fiscal Authority and Processes; and
- (b) provide advice and consultation to the counties in improving and updating county practices and systems.
(2)
- (a) Any county or group or association of counties may, by agreement in accordance with the Interlocal Co-operation Act, provide accounting services upon a regional basis for other counties or other local governmental units.
- (b) The state auditor shall evaluate the county or other organization's ability to provide such service and shall periodically review the internal controls maintained by such a county or organization.
Renumbered and Amended by Chapter 14, 2025 Special Session 1