1. In each county having a population of 100,000 or more: (a) Where there is a county administrator or county manager, the county administrator or county manager, with the confirmation of the board of county commissioners, shall appoint a county comptroller. (b) Where there is no county administrator or county manager, the board of county commissioners shall appoint a county comptroller. The county comptroller shall perform all of the duties required of county auditors under this chapter or any other applicable law of this state, including county ordinances. 2. In any county having a population of less than 100,000: (a) Where there is a county administrator or county manager, the county administrator or county manager, with the confirmation of the board of county commissioners, may appoint a county comptroller. (b) Where there is no county administrator or county manager, the board of county commissioners may appoint a county comptroller. The county comptroller shall perform all of the duties required of county auditors under this chapter or any other applicable law of this state, including county ordinances. 3. The board may fix the compensation of the county comptroller. In counties where there is a county administrator or county manager, the administrator or manager may specify the procedures which the county comptroller shall follow in performing the duties of his or her office. In counties where there is no county administrator or county manager, the board of county commissioners may specify the procedures which the county comptroller shall follow in performing the duties of his or her office. 4. The county comptroller is the chief fiscal officer of his or her county under the direction of the county administrator or county manager, where there is one, subject to approval of the board of county commissioners. Where there is no county administrator or county manager, the county comptroller is under the direction of the board of county commissioners. 5. The county comptroller, as directed by the board of county commissioners, shall audit all books and records of any fund or department of the county and report the findings to the board. 6. The county comptroller shall keep an office at the county seat of his or her county, which must be kept open in accordance with the provisions of NRS 245.040 .
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