Accounting services.

(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.