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(1) The office of county performance auditor shall conduct performance or financial audits and/or studies as determined by the county council to independently determine whether:

(a) Activities and programs being implemented have been authorized by county charter, county code, county policy, or applicable state or federal law or regulations;

(b) Activities and programs are being conducted in a manner calculated to accomplish the objectives intended by county charter, county code, county policy, or applicable state or federal law or regulations;

(c) Activities and programs are performing efficiently, effectively, and economically when compared against objective criteria;

(d) Management has established, implemented, and adhered to adequate internal controls;

(e) Other criteria specified in the annual audit plan are satisfied.

(2) All performance audits shall be conducted in accordance with government auditing standards for performance audits. This chapter shall not be applied to require disclosure of information that is privileged or otherwise exempt from public disclosure. (Added by Ord. 97-061 § 1, July 9, 1997, Eff date July 20, 1997; Amended by Ord. 02-038, Sept. 4, 2002, Eff date Jan. 1, 2003; Amended by Ord. 05-093, Sept. 14, 2005, Eff date Oct. 1, 2005; Amended by Amended Ord. 07-049, June 6, 2007, Eff date July 1, 2007; Amended by Ord. 13-027, Apr. 24, 2013, Eff date May 6, 2013).