17-19-1 - County auditor's powers and duties.
17-19-1. County auditor's powers and duties.
(1) Each person seeking payment from a county on any bill, account, or charge of anynature, incurred by or on behalf of the county by any of the county officers or contracted for bythe county executive, shall present the claim to the county auditor.
(2) The county auditor shall:
(a) before the claim is paid:
(i) investigate, examine, and inspect each claim; and
(ii) recommend approval or disapproval of each claim and endorse the recommendationupon the claim;
(b) report the claims and his recommendation to the county executive after theinvestigation is completed; and
(c) keep, in a book kept for that purpose, a complete record of all claims, hisrecommendation on the claims, the reasons for the recommendation, and the action of the countylegislative body on the claims.
(3) (a) At least annually, the county auditor shall examine the books and accounts of thecounty executive, county attorney, district attorney, county treasurer, county clerk, countyrecorder, county sheriff, and county surveyor.
(b) At least quarterly, the county auditor shall examine and reconcile the books andaccounts of the county assessor.
(c) At least annually, the county auditor shall examine the books and accounts of thejustice court judges.
(d) The county auditor may examine the books and accounts of all other county offices oradministrative units of the county.
(e) In a multicounty prosecution district, the county auditor specified in the interlocalagreement creating the prosecution district may examine the books and accounts of the districtattorney.
(4) (a) To fulfill the requirements of this section, each county officer, office, oradministrative unit shall give the county auditor complete and free access to all books, records,and papers.
(b) (i) If the county auditor finds that the books and accounts of any county officer,office, or administrative unit are not kept according to law or that incorrect or improper reportshave been made by those officers, offices, or administrative units, he shall report his findings tothe county executive at their next regular meeting.
(ii) If the county auditor finds that the records of a justice court judge are not keptaccording to law or that incorrect or improper reports have been made by the justice court judge,the county auditor shall provide a copy of his report to the state court administrator, in addition toreporting his findings to the county executive and county legislative body.
Amended by Chapter 212, 1996 General Session