Section 17-19a-202 - Duties and servicesA county auditor shall perform:
(1) in accordance with Section 17-19a-205, an accounting duty or service described in this chapter or otherwise required by law;(2) an auditing duty or service described in this chapter or otherwise required by law; and(3) other duties as may be required by law.(4) A county auditor may conduct, in relation to any county office, officer, department, division, court, or entity, as the county auditor deems necessary, the following duties and services:(b) attestation-level examinations, reviews, and agreed-upon procedures engagements or reviews of financial statements;(c) subject to Section 17-19a-206, performance audits;(d) subject to Section 17-19a-205, accounting services; and(e) other duties as required by law.(5) In a county of the first class, the county auditor shall conduct the services under Subsections (4)(a) through (c) in accordance with generally accepted government auditing standards.(6) 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.(7) The county auditor may not conduct the services described in Subsections (4)(a) through (c) with respect to the auditor's own office, accounts, or financial records.(8) Nothing in this chapter limits a county legislative body's authority under Section 17-53-212 or a county executive's authority under Section 17-53-303.Amended by Chapter 178, 2023 General Session ,§ 2, eff. 5/3/2023.Added by Chapter 17, 2012 General Session ,§ 7, eff. 2/29/2012.