17E-2-403. State auditor to review annual financial statements from counties.
(1) The state auditor: may provide guidance to the finance officer of each county to ensure uniform reporting across counties; may include the information described in Subsectionon the public finance website described in Section; 17-63-603(3) 67-3-12 shall, on a regular basis determined by the state auditor, evaluate a county's annual financial report in regard to revenues and expenditures described in Subsectionand determine whether a county's reporting is sufficient to ensure transparency and accountability; and 17-63-603(3) shall, upon receipt of a county's written report under Sectionand in conjunction with evaluating the information described in Subsection, determine if a county is compliant with the expenditure authorizations described in Sections,, and. 17-78-704 17-63-603(3) 17-78-702 59-12-602 59-12-603
(2) If the state auditor determines under Subsectionthat a county is not sufficiently reporting or determines under Subsectionthat a county is not compliant, the state auditor: (1)(c) (1)(d) shall provide the county finance officer with written notice of the determination, including the rationale for the determination; and shall provide the county finance officer with an opportunity to respond to the determination in writing, including an opportunity to correct any deficiencies identified by the state auditor.
(3) If the auditor determines, after providing a county with an opportunity to respond and correct any deficiencies as described in Subsection, that a county is still not in compliance with this section, the auditor: (2)(b) shall provide notice of the determination to the Division of Outdoor Recreation created in Section; 79-7-201 may provide notice to the Revenue and Taxation Interim Committee and the Political Subdivisions Interim Committee, or if the Legislature is in session, the Legislative Management Committee; and may take any action authorized in Sectionor other provision of law. 51-2a-401