(1) (a) A county auditor shall, under the direction and supervision of the county legislative body or county executive and subject to Subsections (1)(b) and (2), provide performance audit services for a county office, department, division, or other county entity. (b) A county auditor may not conduct a performance audit of the auditor's own office.
(a) A county auditor shall, under the direction and supervision of the county legislative body or county executive and subject to Subsections (1)(b) and (2), provide performance audit services for a county office, department, division, or other county entity.
(b) A county auditor may not conduct a performance audit of the auditor's own office.
(2) The county legislative body or county executive shall establish the goals and nature of a performance audit and related services.
(3) A performance audit conducted in accordance with this section may include a review and audit of the following: (a) the honesty and integrity of financial and other affairs; (b) the accuracy and reliability of financial and management reports; (c) the adequacy of financial controls to safeguard public funds; (d) the management and staff adherence to statute, ordinance, policies, and legislative intent; (e) the economy, efficiency, and effectiveness of operational performance; (f) the accomplishment of intended objectives; and (g) whether management, financial, and information systems are adequate and effective.
(a) the honesty and integrity of financial and other affairs;
(b) the accuracy and reliability of financial and management reports;
(c) the adequacy of financial controls to safeguard public funds;
(d) the management and staff adherence to statute, ordinance, policies, and legislative intent;
(e) the economy, efficiency, and effectiveness of operational performance;
(f) the accomplishment of intended objectives; and
(g) whether management, financial, and information systems are adequate and effective.
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