17-69-301. Duties and services.
(1) A county auditor shall perform: in accordance with Section, an accounting duty or service described in this chapter; 17-69-401 an auditing duty or service described in this chapter; and other duties as may be required by law.
(2) A county auditor shall provide to the county legislative body a statement of county debt in accordance with Section. 17-63-702
(3) A county auditor may conduct, in relation to any county officer or county office, department, division, court, or entity, as the county auditor considers necessary, the following duties and services: financial audits; attestation-level examinations, reviews, and agreed-upon procedures, engagements, or reviews of financial statements; subject to Section, performance audits; 17-69-303 subject to Section, accounting services; and 17-69-401 other duties as required by law.
(4) In a county of the first class, the county auditor shall conduct the services under Subsectionsthroughin accordance with generally accepted government auditing standards. (3)(a) (c)
(5) 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.
(6) The county auditor may not conduct the services described in Subsectionsthroughwith respect to the auditor's own office, accounts, or financial records. (3)(a) (c)
(7) Nothing in this chapter limits a county legislative body's authority under Sectionor a county executive's authority under Section. 17-64-404 17-65-304