7-6-2401. Creation of office of county auditor. (1) The office of county auditor exists in all counties having a population in excess of 15,000.

(2)County commissioners in counties to which subsection (1) does not apply may create a county auditor’s position.

(3)A county auditor position required or created as provided in subsection (1) or (2) may be either a full-time or a part-time position or in combination with another position pursuant to 7-4-2301 as determined by the board of county commissioners.

(4)The provisions of 7-6-2403 through 7-6-2412 do not apply to counties that do not have county auditors.