(1) (a) A county auditor shall, under the direction and supervision of the county legislative body or county executive and subject to Subsections (1)(b) and (2), provide performance audit services for a county office, department, division, or other county entity. (b) A county auditor may not conduct a performance audit of the auditor's own office.

(a) A county auditor shall, under the direction and supervision of the county legislative body or county executive and subject to Subsections (1)(b) and (2), provide performance audit services for a county office, department, division, or other county entity.

(b) A county auditor may not conduct a performance audit of the auditor's own office.

(2) The county legislative body or county executive shall establish the goals and nature of a performance audit and related services.

(3) A performance audit conducted in accordance with this section may include a review and audit of the following: (a) the honesty and integrity of financial and other affairs; (b) the accuracy and reliability of financial and management reports; (c) the adequacy of financial controls to safeguard public funds; (d) the management and staff adherence to statute, ordinance, policies, and legislative intent; (e) the economy, efficiency, and effectiveness of operational performance; (f) the accomplishment of intended objectives; and (g) whether management, financial, and information systems are adequate and effective.

(a) the honesty and integrity of financial and other affairs;

(b) the accuracy and reliability of financial and management reports;

(c) the adequacy of financial controls to safeguard public funds;

(d) the management and staff adherence to statute, ordinance, policies, and legislative intent;

(e) the economy, efficiency, and effectiveness of operational performance;

(f) the accomplishment of intended objectives; and

(g) whether management, financial, and information systems are adequate and effective.