(1) Except as provided in Subsections (2) and (3), the county auditor shall provide accounting services for the county. (2) For a county operating under the county executive-council form of government as described in Section 17-62-203, the county council may, by ordinance, delegate accounting services provided for or executed on behalf of the entire county: (a) to the county executive; or (b) to a county office's or department's officer or director. (3) For a county operating under the council-manager form of county government as described in Section 17-62-204, the county council may delegate accounting services provided for or executed on behalf of the entire county: (a) to the county manager; or (b) to a county office's or department's officer or director. (4) If a county council delegates the provision of accounting services to a finance officer in accordance with Subsection (2) or (3): (a) the county council shall make the delegation in accordance with good management practice to foster: (i) effectiveness; (ii) efficiency; and (iii) the adequate protection of a county asset; (b) the county council shall make the delegation by considering appropriate checks and balances within county government; (c) the county entity that is selected to provide accounting services shall prepare the tentative budget as provided in Chapter 63, Fiscal Authority and Processes; and (d) the county auditor is not required to fulfill an accounting obligation described by statute unless the statute explicitly states that the county auditor shall provide an accounting obligation. Renumbered and Amended by Chapter 105, 2026 General Session
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