19-632.   Same; duties.It shall be the duty of the county auditor: (a) To develop, maintain andto update an internal audit program covering all offices and departments ofthe county at least once each year. Such audit program shall include areview of each offices' or departments' responsibility and functions. Thecounty auditor is hereby authorized to audit any area where county moneysare spent either directly or indirectly including any grants, gifts orbequests received by the county.

      (b)   To prepare formal reports at least once each year and submit thesame to the board of county commissioners, district judges andsuch other officers as said county auditor may deem necessary. Copies ofsuch reports shallbe filed and maintained as a public record in the office of the countyauditor. Such reports shall include but shall not be limited to:

      (1)   Comments on the financial operation of the county or any departmentor agency thereof;

      (2)   reports concerning compliance with statutory requirements;

      (3)   an analysis of the economy and efficiency of operations of thecounty or any department or agency thereof;

      (4)   an audit of social values including community or area needs whichcounty departments or agencies fill; and

      (5)   recommendations regarding staffing and organization of departmentsnecessary to maintain or improve economy and efficiency of operation.

      (c)   To discuss drafts of reports with all operating officers andsupervisors who will be affected by findings and recommendations containedtherein.

      (d)   To secure, insofar as may be possible, an agreement onrecommendations from operating administrative officers and present the sameas joint recommendations.

      (e)   To submit copies, or excerpts thereof, of final reports to allofficers and department heads affected thereby.

      (f)   To report immediately any serious statutory or other violations tothe appropriate authority.

      (g)   To make recommendations to the controller concerning the design,update and implementation of fiscal and accounting system procedures nototherwise required by law.

      (h)   To review the adequacy of the design, update and implementation ofany proposed accounting system.

      (i)   To be available for consultation and assistance to department headsand elected officials.

      (j)   To be available to make any special audits or investigationsrequested by the board of county commissioners or district judges.

      History:   L. 1973, ch. 107, § 3; L. 1976, ch. 145, § 56; Jan. 10, 1977.