17-36-41 - Analysis and evaluation of accounting practices and systems by state auditor -- Regional accounting services.
17-36-41. Analysis and evaluation of accounting practices and systems by stateauditor -- Regional accounting services.
(1) The state auditor shall analyze and evaluate the accounting practices and systems usedby the counties and provide advice and consultation to them in improving and updating theirpractices and systems.
(2) Any county or group or association of counties may by agreement pursuant to theInterlocal Co-operation Act provide accounting services upon a regional basis for other countiesor other local governmental units. The state auditor shall evaluate the county or otherorganization's ability to provide such service and shall periodically review the internal controlsmaintained by such a county or organization.
Amended by Chapter 73, 1983 General Session