Sec. 14. If the controller is unable to perform the fiscal requirements of the controller's position, the consolidated city shall hire or contract with a qualified certified public accountant to:
(1) provide guidance to the controller regarding the performance of the controller's responsibilities; or
(2) perform the controller's fiscal responsibilities.
The controller is considered to be unable to perform the fiscal requirements of the controller's position if the consolidated city or the county is declared unauditable under IC 5-11-1-9(b).