Performance audit services

(1) In a county of the first class, the county auditor shall conduct a performance audit: (a) as the county auditor considers appropriate, taking into account: (i) the standards of the profession; (ii) the county auditor's professional judgment; and (iii) the county auditor's assessment of risk and materiality; or (b) as requested and engaged by the county legislative body or county executive, in accordance with the following: (i) the county legislative body or county executive shall establish the goals and nature of the performance audit; (ii) the county auditor shall conduct the audit in a manner consistent with the county auditor's professional judgment and statutory duties; and (iii) the county legislative body or county executive and the county auditor shall agree upon the prioritization and timing of the performance audit, with terms that are consistent with the county auditor's statutory duties and available resources. (2) (a) In a county of the second through sixth class, the county auditor shall conduct a performance audit under the direction and supervision of the county legislative body or county executive. (b) The county legislative body or county executive shall establish the goals and nature of a performance audit conducted under Subsection (2)(a). (3) A performance audit conducted under this section may include an assessment 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, and policies; (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.