Section 1, Section 17-16-1 is amended to read:17-16-1. Eligibility and residency requirements for county, district, precinct, or prosecution district office.(1)A personAn individual filing a declaration of candidacy for a county, district, precinct, or prosecution district office shall:(a)be a United States citizen;(b)except as provided in Section 20A-1-509.2 with respect to the office of county attorney or district attorney, as of the date of the election, have been a resident for at least one year of the county, district, precinct, or prosecution district in which the personindividual seeks office; and(c)be a registered voter in the county, district, precinct, or prosecution district in which the personindividual seeks office.; and(d)if the individual is filing a declaration of candidacy for the office of county auditor in a county of the first class, meet the qualifications described in Section 17-19a-201.5.(2)(a)A county, district, precinct, or prosecution district officer shall maintain residency within the county, district, precinct, or prosecution district in which the officer was elected during the officer's term of office.(b)If a county, district, precinct, or prosecution district officer establishes the officer's principal place of residence as provided in Section 20A-2-105 outside the county, district, precinct, or prosecution district in which the officer was elected, the office is automatically vacant.

Section 2, Section 17-19a-102 is amended to read:17-19a-102. Definitions.As used in this chapter:(1)"Account" or "accounting" means:(a)the systematic recording, classification, or summarizing of a financial transaction or event; and(b)the interpretation or presentation of the result of an action described in Subsection (1)(a).(2)(a)"Accounting services" means the creation, modification, or deletion of transactions and records in a financial accounting system, including the preparation of a county's annual financial report.(b)"Accounting services" does not include the creation of a purchase order.(3)"Audit" or "auditing" means an examination that is a formal analysis of a county account or county financial record:(a)to verify accuracy, completeness, or compliance with an internal control;(b)to give a fair presentation of a county's financial status; and(c)that conforms to the uniform classification of accounts established by the state auditor.(4)"Book" means a financial record of the county, regardless of a record's format.(5)(a)"Budget" or "budgeting" means the preparation or presentation of a proposed or tentative budget as provided in Chapter 36, Uniform Fiscal Procedures Act for Counties.(b)"Budget" or "budgeting" includes:(i)a revenue projection;(ii)a budget request compilation; or(iii)the performance of an activity described in Subsection (5)(b)(i) or (ii).(6)(a)"Claim" means under the color of law:(i)a demand presented for money or damages; or(ii)a cause of action presented for money or damages.(b)"Claim" does not mean a routine, uncontested, or regular payment, including a bill, purchase, or payroll.(7)(a)"County auditor" means the county officer elected as the county auditor under Section 17-53-101.(b)"County auditor" includes a personan individual given the title of county controller under Subsection 17-19a-202(6)17-19a-202(4).(8)"County executive" means the elected chief executive officer of a county.(9)"Performance audit" means an assessment of whether a county office, officer, department, division, court, or entity, or any related county program is:(a)managing public resources and exercising authority in compliance with law and policy;(b)achieving objectives and desired outcomes; and(c)providing services effectively, efficiently, economically, ethically, and equitably.

Section 3, Section 17-19a-201.5 is enacted to read:17-19a-201.5. Qualifications for a county auditor in a county of the first class.In addition to the requirements described in Section 17-16-1, an individual filing a declaration of candidacy for the office of county auditor in a county of the first class, or an individual elected or appointed to the office of county auditor in a county of the first class, shall have one or more of the following professional certifications active and in good standing:(1)Certified Public Accountant;(2)Certified Internal Auditor;(3)Certified Fraud Examiner;(4)Certified Management Accountant; or(5)Certified Information Systems Auditor.

Section 4, Section 17-19a-202 is amended to read:17-19a-202. Duties and services.(1)A county auditor shall perform:(1)(a)in accordance with Section 17-19a-205, an accounting duty or service described in this chapter or otherwise required by law;(2)(b)an auditing duty or service described in this chapter or otherwise required by law; and(3)(c)other duties as may be required by law.(4)(2)A county auditor may conduct, in relation to any county office, officer, department, division, court, or entity, as the county auditor deems necessary, the following duties and services:(a)financial audits;(b)attestation-level examinations, reviews, and agreed-upon procedures engagements or reviews of financial statements;(c)subject to Section 17-19a-206, performance audits;(d)subject to Section 17-19a-205, accounting services; and(e)other duties as required by law.(5)(3)In a county of the first class, the county auditor shall conduct the services under Subsections (4)(a)(2)(a) through (c) in accordance with generally accepted government auditing standards.(6)(4)A county legislative body may change the title of county auditor to county controller for a county auditor's office that predominantly performs accounting services.(7)(5)The county auditor may not conduct the services described in Subsections (4)(a)(2)(a) through (c) with respect to the auditor's own office, accounts, or financial records.(8)(6)Nothing in this chapter limits a county legislative body's authority under Section 17-53-212 or a county executive's authority under Section 17-53-303.

Section 5. Effective Date.This bill takes effect on May 7, 2025.